fojk jdr úNd.

h 12 fY%AKsh

1. .sKqïlrKfha uq,sl wruqK jkafka"

(1) wdh;khl ish¨u .kqfokq .sKqï fmd;aj, igyka lsÍu h'
(2) wdh;khl .kqfokq igyka lsÍu" j¾.lsÍu iy idrdxY lsÍu h'
(3) wdh;khl uQ,H m%ldYkj, bÈßm;alr we;s f;dr;=re úYaf,aIKh lsÍu h'
(4) wdh;khl .kqfokqj, iúia;rd;aul úYaf,aIKhla tys l<ukdlrejkag iemhSu h'
(5) wdh;khla ms<sn| f;dr;=re" tys f;dr;=re Ndú; lrk md¾Yjhkag ;SrK .ekSu
i|yd iemhsu h' ^'''''''''&

2. my; ±lafjk l=uk .kqfokqj wdh;khl .ekqï c¾k,fhys igyka lrkq ,nhso@
(1) Khg ñ,§ .kakd ,o ish¨u j;alï
(2) úlsKSfï mrudr:fhka lrk ,o ish¨ u .ekqï
(3) úlsKSfï mrud¾:fhka lrk ,o ish¨ u Khg .ekqï
(4) Khg úlsKSfï mrud¾:fhka lrk ,o ish¨u .ekqï
(5) Khg ñ, § .kakd ,o ish¨u foam," msßh; iy WmlrK ^'''''''''&

3. jHdmdrhla re' 500 000 la jákd NdKav Khg úlsKSh' msßú;rj,g tlÕ fkdjkafka hehs olajd
.kqfokqlrefjda fuhska re' 50 000 la jákd NdKav yrjd tjQy' miqj .kqfokqlrefjda uqo,a f.jd
b;sß fYaIh mshjQy' fuu .kqfokq igyka lsÍug Ndú; lrk uQ,dY% ,shú,sj, wkqms<sfj, jkafka"
(1) bkafjdhsish" yrm; iy f.ùï jjqprh
(2) bkafjdhsish" nerm; iy f.úï jjqprh
(3) bkafjdhsish" c¾k,a jjqprh iy ,ÿm;
(4) bkafjdhsish" yrm; iy ,ÿm;
(5) bkafjdhsish" nerm; iy ,ÿm; ^'''''''''&

4. .sKqïlrK l%shdj,sh ;=< my; ld¾hj, ksjerÈ wkqms<sfj< l=ulao@

A- uQ,sl fmd;aj, igyka ;eîu'
B- uQ,dY% ,shú,s ms<sfh, lsÍu'
C- jHdmdr .kqfokq isÿùu'
D- fYaI msßlaiqu ms<sfh, lsÍu'
E- f,crhg .kqfokq msgm;a lsÍu
(1) B, D, C, A, E (2) C, B, A, E, D (3) C, B, A, D, E
(4) C, A, B, E ,D (5) D, B, C, A, E ^'''''''''&
5. uQ,H m%ldY ilia lsÍfï iy bÈßm;a lsÍfï wdlD;suh rduqjg wkqj uQ,H m%ldYkj,g mokï jk
Wml,amk fol l=ulao@
(1) tall iy WmÑ; ^4& WmÑ; iy wLKav meje;au
(2) tall iy wLKav meje;au ^5& ld,Éfþo iy uQ,H ñkqï
(3) tall iy ld,Éfþo ^'''''''''&

6. úl=Kq NdKavj, msßjeh" úhoula f,i o j¾Ih w. f;d." j;alula f,i o y÷kd .ekSu jvd;a
fyd¢ka úia;r lrkqfha my; ±lafjk l=uk .sKqïlrK ixl,amh o@
^1& wLKav meje;au ^2& ft;sydisl msßjeh ^3& .e<mqï
^4& wdrCIK ^5& Wm,nê ^'''''''''&
7. iud.ula úiska wjqreÿ 10lg fmr bvula ñ, § .;a w;r ±kg tys idOdrK w.h .ekqï ñ, fuka
5 .=Khla fõ' fuu bvu tys idOdrK w.hg m%;Hd.Kkh lf<a kï" my; i|yka .sKqïlrK
f;dr;=rej, l=uk .=Kd;aul .;s ,CIKh thska ksrEmKh flf¾ o@
^1& iei¢h yels nj ^2& wod< nj ^3& úYajdikSh nj
^4& h:drEmS nj ^5& f;areï .; yels nj ^'''''''''&

8. wdh;khla úiska hka;%hla kv;a;= lsÍu i|yd re' 8 000 la f.jk ,§' fuu .kqfokqfjys n,mEu
.sKqïlrK iólrKfhys fmkajkafka"
(1) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska j.lSï wvqùu f,i h'
(2) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska j.lSï jeäùu f,i h'
(3) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska ysñlu wvqùu f,i h'
(4) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska ysñlu jeäùu f,i h'
(5) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska j;alï jeäùu f,i h' ^'''''''''&

9. j¾Ihla ;=< § ;ks jHdmdßlhl=f.a m%d.aOk .sKqfï fYaIh re' 500 000 lska jeä úh' my; i|yka
l=uk .kqfokqj fuu jeäùu fmkakï q fkdflf¾o@
(1) jHdmdrh re' 500 000 l ,dNhla bmhSu'
(2) whs;slre re' 500 000la kj m%d.aOkhla f,i y÷kajd §u'
(3) jHdmdrfha Ndú;h i|yd whs;slre Tyqf.a .sKqfuka re' 500 000la jákd fudag¾ jdykhla
f.k tau'
(4) whs;slre jHdmdrfha nexl= .sKqfuka Tyqf.a fm!oa.,sl Khla jk re' 500 000la f.ùu'
(5) jHdmdrfha iemhqïlrejl=g f.úh hq;= re' 500 000la whs;slref.a fm!oa.,sl nexl= .sKqfuka
f.ùu' ^'''''''''&

10. wdh;khla tys ish¨u uqo,a .kqfokq nexl= .sKqula wdY%fhka mj;ajdf.k hhs' 2012'01'31 Èkg tys
udisl nexl= m%ldYkfhys re' 270 000l ner fYaIhla' fmkakï q lrk ,§' fuÈkg nexl=fjys
;ekam;a l< kuq;a Wm,íê fkdjq fplam;a iy ks;=la l< kuq;a f.ùug bÈßm;a fkdl< fplam;a
wkqms<sfj,ska re' 85 000la iy re' 45 000la úh' 2012'01'31 Èkg wdh;kfha fmd;aj, nexl= fYaIh
^yr&"
(1) re' 225 000 (2) re' 230 000 (3) re' 270 000
(4) re' 310 000 (5) re' 355 000 ^'''''''''&

11. jHdmdßl wdh;khl flgqïm;a uQ,H m%ldY ms<sfh, lsÍfuka miq my; ±lafjk jerÈ wkdjrKh
úh'
(i) Kh.e;shl=f.ka ,o re' 18 500l uqo,la re' 15 800la f,i Kh.e;s .sKqfuys igyka ù we;'
(ii) Khg úl=Kqï re' 25 000la re' 2 500la f,i úl=Kqï .sKqug ner lr we;'
(iii) wdmiq tjqï re' 3 000la úl=Kqï .sKqug yr lr we;'
fuu jerÈ ksid wdh;kfha ,dNh wj;lafiare ù we;af;a"
(1) re' 18 500 (2) re' 22 500 (3) 25 200
(4) re' 25 500 (5) re' 28 200 ^'''''''''&
 m%Yk
a wxl 12 iy 13 g ms<s;=re iemhSu i|yd jHdmdr wdh;hkhlg wod< my; i|yka f;dr;=re
Ndú;d lrkak'
(i) jegqma( re
2012'03'31 Èfkka wjika j¾Ifha § f.jk ,o 44 000
f.úhq hq;= - 2011'03'31 Èkg 4 000
- 2012'03'31 Èkg 24 000
(ii) l=,S wdodhu(
2011'10'01 Èk l=,shg ÿka f.dvke.s,a,la i|yd 2012'06'30 Èfkka wjika udi 9 i|yd
re' 90 000l l=,shla ,enqKS'

12. 2012'03'1 Èfkka wjika j¾Ih i|yd wdodhï m%ldYfhys jd¾;d l< hq;= jegqma iy l=,S wdodhu
fldmuKo@
jegqma ^re'& l=,S wdodhu ^re'&
(1) 24 000 30 000
(2) 28 000 30 000
(3) 44 000 60 000
(4) 64 000 60 000
(5) 64 000 90 000 ^'''''''''&

13. 2012'03'31 Èkg fYaI m;%fhys by; .kqfokqj,g wod< j yÿkd .; hq;= uq¿ j.lSï fldmuKo@
(1) re' 20 000 (2) re' 24 000 (3) re 30 000
(4) re' 54 000 (5) re' 60 000 ^'''''''''&
 wxl 31 isg 50 f;la m%Yakj,g flá ms<s;=re ;s;a br u; ,shkak'
14. my; i|yka wx.hkag wod<j uQ,H .sKqïlrKh iy l<ukdlrK .sKqïlrKh w;r fjki
olajkak'
wx.h uQ,H .sKqïlrKh l<ukdlrK .sKqïlrKh
^1& f;dr;=re Ndú; lrkakka '''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
'''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
^2& f;dr;=re jd¾;d lsÍfï jdr .Kk '''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
'''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

15. j¾Ih ;=< § ;ks jHdmdrhl" j;alï re' 400 000 lska o j.lSï re' 50 000 lska o jeä úh' fuu
j¾Ifha § ,dNh re' 250 000 la kï" whs;slre úiska y÷kajd ÿka w;sf¾l m%d.aOkh fldmuKo@
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

16. 1995 wxl 15 ork Y%S ,xld .sKqïlrK yd ú.Kk m%ñ;s mk; hgf;a msyg s qjd we;s jHjia:dms;
uKav, folla i|yka lrkak'
^1& ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ^2& '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
17. my; ±lafjk isÿùïj, § wdh;khla úiska wkq.; jk .sKqïlrK f;dr;=rej, .=Kd;aul
.;s,CIK ljf¾o@
isÿùu .=Kd;aul .;s ,CIK
^w& iEu j¾Ihl§ u ir, ud¾. l%uh u; WmlrK laIh
lrkq ,eîu' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
^wd& uQ,H l,anÿ l%uh hgf;a w;am;alr.;a WmlrKhla
j;alula f,i igyka lsÍu' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

18. my; ±lfjk tla tla wjia:djg jvd;a iïnkaO .sKqïlrK ixl,amh olajkak'
A- iud.ul wdodhï m%ldYkfhys wdodhï y÷kd.kq ,nkafka th bmhQ úg h'
B- uQ,H m%ldYk ms<f
s h, lsÍfï § iud.ul Ôj ld,h udi 12 la ne.ska jQ ld,mßÉfþoj,g
fnod fjka flf¾'
C- iud.ul uQ,H m%ldYk ms<sfh, lsÍfï § WoaOukh i|yd .e<mqï lrkq fkd,efí'
D- j.lSï iy;sl iïnkaOfhka u;=úh yels f.ùï i|yd m%;smdokhla iud.ul uQ,H
m%ldYkj, lrkq ,efí'
whs;u .sKqïlrK ixl,amh
A- ''''''''''''''''''''''''''''''''''''
B- ''''''''''''''''''''''''''''''''''''
C- ''''''''''''''''''''''''''''''''''''
D- ''''''''''''''''''''''''''''''''''''
 m%Yk
a wxl 19 iy 20 g ms<s;=re iemhSu i|yd my; § we;s f;dr;=re Ndú; lrkak'
wdh;khla úiska 2012 ud¾;= ui § lrk ,o re' 60 000 la jQ ld¾hd, úhoï" ld¾hd, WmlrK
.sKqug re' 600 000 la f,i msgm;a lr we;' ld¾hd, WmlrK jd¾Islj 10] l wkqmd;hlg
msßjeh u; ir, ud¾. l%uhg CIh lrkq ,nk w;r fuu udih i|yd o laIh lr we;'

19. 2012'03'31 Èfkka wjika j¾Ifha ,dNhg fuu je/oao ksid we;sjk Y=oaO n,mEu fldmuKo@
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

20. ld¾hd, WmlrK iy ld¾hd, úhoï f,c¾ .sKqï ksjerÈ lsÍug cZk,a igyk ,shkak'
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

21. .skk
a la ksid 2012'03'31 Èkg mej;s wu,a jHdmdrfha uq¿ f;d.h iïmQ¾Kfhka úkdY úh' tÈkg
mej;s f;dr;=re my; ±lafõ'
2011'04'01 Èkg f;d.h re' 200 000
j¾Ih i|yd .ekqï re' 1 500 000
j¾Ifha úl=Kqï re' 2 000 000
jHdmdrfha úl=Kqï u; o< ,dN wdka;slh 20] ls'

^w& .skf
a kka úkdY jQ f;d.fha jákdlu fldmuKo@
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
^wd& rCIK iud.ula úiska f;d.fha uq¿ jákdlfuka 80]la ydksmQ¾Kh lsÍug tlÕ ù we;akï"
2012'03'31 Èkg iud.fï uq¿ j;alïj,g we;s jk Y=oaO n,mEu fldmuKo@
1. my; oelafjk l=uk m%ldYfhka wdh;khl uQ,H .KldêlrKfha ld¾hNdrh jvd;a fyd¢ka
úia;r lrkq ,nhs o@
^1& th wdh;kfha .kqfokq .sKqï fmd;aj, jd¾;d lrhs'
^2& th wdh;khl .kqfokq uQ,H f;dr;=rej,g mßj¾;kh lrhs'
^3& th wdh;khl jd¾Isl ú.Kkh i|yd uQ,H m%ldYk ms<sfh, lrkq ,nhs'
^4& th wdh;khl ie,iqï lsÍu iy md,kh i|yd l<ukdlrejkag f;dr;=re imhhs'
^5& th wdh;kh ms<sn| we,aula olajk ndysr md¾Yajhkag iy tys l<ukdrejkag ;SrK .ekSu
i|yd f;dr;=re imhhs' ^''''''&

2. .sKqïlrK iólrKfha uQ,sldx.hla f,i ysñlu fjk u y÷kd.ekSu wjYH jkafka l=uk
.sKqïlrK ixl,ahg wkqj o@
^1& tall ^2& WmÑ; ^3& wLkav meje;au
^4& .e,mqï ^5& ld,Éfþo ^''''''&

3. wdh;khl uQ,H m%ldYkj, j.lSï iy;sl u; m%;smdokhla lsÍug wod< jkafka my; i|yka
l=uk .sKqïlrK ixl,amh $ ixl,am o@
A - WmÑ; B - .e,mqï C – wdrlaIK
^1& B muKs' ^2& A yd B muKs' ^3& A yd C muKs'
^4& B yd C muKs' ^5& A, B yd C hk ish,a, u' ^''''''''&

4. 2012'04'01 Èk wu,a Tyqf.a fm!oa.,sl b;=reï re' 500 000 la iy Tyqf.a re' 2 000 000 la jákd
fudag¾ r:h fhdojñka jHdmdrhla wdrïN lrk ,§' m<uq fufyhqï udih ;=< È jHdmdrh re'300
000 l NdKav Khg ñ, § .;a w;r thska re' 50 000 la jákd NdKav fodaI iys; ùu ksid wdmiq
hjk ,§' fuu .kqfokq igyka lsÍu i|yd Ndú; lrkq ,nk uQ,dY% ,shú,s wkqms<sfj< jkafka"
^1& c¾k,a jjqprh" bkafjdhsish" yrm;
^2& c¾k,a jjqprh" bkafjdhsish" nerm;
^3& ,ÿm;" bkafjdhsish" nerm;
^4& jdyk ,shdmÈxÑ fmd;" bkafjdhsish" nerm;
^5& jdyk ,shdmÈxÑ fmd;" bkafjdhsish" yrm; ^''''''&

5. jHdmdr wdh;khla úiska 10] l fjf<| jÜgulg hg;aj ,l=Kq l< ñ, re' 200 000 la jQ NdKav
Khmoku u; ñ,§ .kakd ,§' fuu .kqfokqfjys n,mEu .sKqïlrK iólrKfha ksrEmKh
lrkqfha"
j;alï j.lSï ysñlï
^1& re' 180 000 lska jeä fõ' re' 180 000 lska jeä fõ' -
^2& re' 200 000 lska jeä fõ' re' 200 000 lska jeä fõ' -
^3& re' 180 000 lska jeä fõ' re' 200 000 lska jeä fõ' re' 20 000 lska wvq fõ'
^4& re' 200 000 lska jeä fõ' re' 180 000 lska jeä fõ' re' 20 000 lska jeä fõ'
^5& re' 200 000 lska jeä fõ' re' 220 000 lska jeä fõ' re' 20 000 lska wvq fõ' ^''''''&
6. my; f;dr;=re 2013 ud¾;= udih i|yd jHdmdrhlg wod< fõ'
úl=Kqï ,l=Kq l< ñ, ^re' Z000& fjf<| jÜgï
uqo,g 1 000 10]
Khg 4 000 5]

úl=Kqï Èk isg Èk 15 la ;=< f.úh hq;= uqo, mshjq úg Kh.e;shkag 5] l uqo,a jÜgula fokq
,efí' jHdmdrfha jd¾;dj,g wkqj Kh.e;s fYaIj,ska 50] la fuu jÜgï Ndú; lrñka mshjd
we;'
Kh.e;shkag ÿka jÜgï igyka lsÍu i|yd ksjerÈ c¾k,a igyk jkqfha"
yr ^re'& ner ^re'&
^1& ÿka jÜgï .sKqu 95 000 uqo,a .sKqu 95 000
^2& oka jÜgu .sKqu 95 000 Kh.e;s md,k .sKqu 95 000
^3& ÿka jÜgï .sKqu 195 000 uqo,a .sKqu 195 000
^4& ÿka jÜgu .sKqu 295 000 Kh.e;s md,k .sKqu 295 000
^5& ÿka jÜgï .sKqu 395 000 uqo,a .sKqu 395 000 ^''''''&

7. my; i|yka l=uk m%ldYh Khysñ md,k .sKqug wod<j ksjerÈ fõ o@

^1& iEu Khysñfhla fjkqfjka u md,k .sKqula mj;ajdf.k hhs'
^2& ish¨ u .ekqï Khysñ md,k .sKqfï igyka lrhs'
^3& .ekqï c¾k,fha tl;=j Khysñ md,k .sKqfï igyka lrhs'
^4& Khysñhkaf.ka ,o jÜgï Khysñ md,k .sKqfï igyka fkdlrhs'
^5& Khysñ md,k .sKqu Khysñ f,crfha mj;ajdf.k hhs' ^''''''&

 m%Yk
a wxl 8 iy 9 g ms<s;=re iemhSug wod< my; i|yka f;dr;=re Ndú; lrkak'
2013 ud¾;= iy fmnrjdß ui ;=< § ;ekam;a l< fplam;a yd ksl=;a l< fplam;aj, idrdxYh
my; mßÈ fõ'
úia;rh 2013 ud¾;= ^re'Z000& 2013 fmnrjdß ^re'Z000&
nexl=fõ ;ekam;a l< fplam;a 1 000 900
fplam;a ksl=;a lsÍï 750 600
my; f;dr;=re o § we;'
úia;rh 2013'03'31 2013'03'31 Èkg
Èkg ^re'Z000&
^re'Z000&
fplam;a ;ekam;= Wm,íê ùu 750 900
f.ùu i|yd bÈßm;a l< fplam;a 600 500
nexl=jg Rcqj ,o fmd,S wdodhu - 50
nexl= .dia;= 10 5
nexl= .sKqfï fYaIh ^fmd,S wdodhu yd nexl= .dia;= .e,mSug 395 100
fmr&
nexl= m%ldYkhg wkqj fYaIh @ 245
fmnrjdß udih ;=< § f.ùug bÈßm;a fkdl< fplam;a ud¾;= udifha § f.ùug bÈßm;a lr we;'

8. 2013'02'28 Èkg nexl= .sKqfï ixfYdaê; fYaIh fldmuK o@

^1& re' 145 000 ^2& re' 190 000 ^3& re' 200 000
^4& re' 290 000 ^5& re' 345 000
^''''''&
9. 2013'03'31 Èkg nexl= m%ldYkfha fYaIh fldmuK o@
^1& re' 245 000 ^2& re' 285 000 ^3& re' 295 000
^4& re' 385 000 ^5& re' 395 000 ^''''''&

10. uQ,H m%ldYk ms<sfh, lsÍfï iy bÈßm;a lsÍfï wdlD;suh rduqjg wkqj my; i|yka l=uk oE
uQ,H m%ldYkj, uQ,sl .=Kd;aul .;s ,CIK f,i i,lkq ,nhs o@
A - wod< nj B - f;areï.; yels nj C – úplaIKYS,S nj D – m%udKd;aul nj
^1& A yd B muKs' ^2& A yd C muKs' ^3& A yd D muKs'
^4& B yd C muKs' ^5& A, B, C yd D hk ish,a, u'
11. 2013'03'31 oskg iud.ul mej;s f;d.h .xj;=r fya;=fjka iïmQ¾Kfhka u úkdY úh' 2013'03'31
Èfkka wjika j¾Ih i|yd my; f;dr;=re imhd we;'
re' Z000
2012'04'01 Èkg f;d.h 1 500
.ekqï 3 500
wdmiq hejqï 500
úl=Kqï 4 800
úl=Kqï úhoï 600
msßjeh u; 20] l ,dN wkqmd;slhla mj;ajd .ksñka NdKav úlsKSu iud.fï m%;sm;a;sh fõ'
2013'03'31 Èkg úkdY j f;d.fha w.h fldmuK o@
^1& re' 500 000 ^2& re' 660 000 ^3& re' 750 000
^4& re' 1 160 000 ^5& re' 1 500 000 ^''''''&
12. my; oelafjk l=uk oe iud.ul ysñlfï ixrpl f,i y÷kd.kq ,nhs o@
A – bvï m%;Hd.Kk ixÑ;h B – f.úh hq;= fiajl w¾:idOl wruqo,a
C – laIh i|yd fjkalsÍu D – r|jd.;a bmehqï
^1& A yd C muKs' ^2& A yd D muKs' ^3& B yd D muKs'
^4& C yd D muKs' ^5& A, C yd D muKs' ^''''''''&

13. wod< ;Srefõ ,l=Kla fhdoñka my; m%ldY i;H fyda wi;H nj olajkak'
m%ldYh i;H wi;H
A. l<ukdlrK .sK ï
q lrKfha uQ
,sl wruqK jkafka jHdmdrhla ms<sn|
we,aula olajk wNHka;r md¾Yajhkag wdh;khla ms<sn| ;SrK ''''''''''''''''' '''''''''''''''
.ekSug f;dr;=re iemhSuhs'
B. wdh;khl uqo,ska ueksh yels .kqfokq muKla .sKqï fmd;aj, ''''''''''''''''' '''''''''''''''
igyka flf¾
C. wdh;khl f;dr;=re Ndú; lrk ndysr md¾Yajhkag ;SrK .ekSu ''''''''''''''''' '''''''''''''''
i|yd úfYaIs; mrud¾: uQ,H m%ldYk imhkq ,efí'
D. wd¾Ól ;SrK .ekSfï iudchSh wjYH;djhkag m%;spdr jYfhka ''''''''''''''''' '''''''''''''''
.sKqïlrKh úldYkh ù we;'

14. jHdmdrhl isÿ jQ my; .kqfokq iy isoaê .sKqï j¾I wjidkfha tys j;alï" j.lSï iy ysñlï
fYaIhka jeäùug" wvqùug fyda fjkia fkdùug fya;= jkafka oehs i|yka lrkak'
.kqfokqj j;alï j.lSï ysñlï
A. whs;slrejkaf.ka m%d.aOkh ,nd .ekSu ''''''''''''''''' ''''''''''''''''' '''''''''''''''
B. wvudk Kh i|yd fjka lsÍu ''''''''''''''''' ''''''''''''''''' '''''''''''''''
C. fmd,sh iys;j Kh jdßlhla f.ùu ''''''''''''''''' ''''''''''''''''' '''''''''''''''
D. j¾Ih wjidkfha § idudkH fldgia ysñhkag ,dNdxY ''''''''''''''''' ''''''''''''''''' '''''''''''''''
m%ldYhg m;alsÍu'
15. my; tla tla .kqfokqj jd¾;d lsÍug wjYH uQ,dY% ,shú,a, iy wod< uQ,sl igyka fmd; i|yka
lrkak'
.kqfokqj uQ,dY% ,shú,a, uQ,sl igyka fmd;
A. f;d. Khg úls
K u
S '''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''
B. Kh.e;shl= úiska NdKav wdmiq tùu '''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''
C. Kh.e;sh ka
f .ka uq o ,a ,eîu '''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''
D. fnd,a Kh lmd yeÍu '''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''

16. udihl wdrïNfha § jHdmdrfha iq¿ uqo,a Ndrlreg" iq¿ uqo,a w.%suh f,i re' 10 000 la ,nd §
we;' udih wjidkfha § Tyq re' 8 000 la m%;smQ¾Kh lrk f,i b,a,d isák ,§'
my; oE i|yka lrkak'
^w& udifha iq¿uqo, úhoï ^re'& ( '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
^wd& m%;smQ¾Kh igyka lsÍug c¾k,a igyk ^ix,laIH wjYH fkdfõ&
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

17. 2013'03'01 Èk jHdmdrhl Kh.e;s md,k .sKqfï yr fYaIh re' 50 000 la úh' 2013 ud¾;= udifha
úl=Kqï c¾k,fha tl;=j jQ re' 520 000" Kh.e;s md,k .sKqfï re' 250 000 la f,i igyka lr
we;' flfia kuq;a úl=Kqï .sKqfï ksjerÈ w.h igyka lr we;' udih ;=< § Kh.e;shka re' 200
000 la f.jd we;' udih wjidk Kh.e;s fYaIh u; wvudk Kh i|yd 10] la fjkalr we;'
by; jerÈ ksjerÈ lsÍug wjYH c¾k,a igyka ,shd olajkak' ^ix,laIHh wjYH fkdfõ&
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
18. wdh;khla úiska j;alï iïnkaOfhka .sKqï ;eîfï§ ft;sydisl msßjeh ixl,amfhka neyerj
l%shd l< yels wjia:d folla i|yka lrkak'
1' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
2' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

19. we.¿ï l¾udka;Yd,djl my; tla tla wjia:djg jvd;a wod< jk .sKqïlrK ixl,amh olajkak'
A. frÈ f;d.h cx.u j;alï f,i;a uyk ueIska cx.u fkdjk j;alï f,i;a j¾. lsÍu'
B. j¾Ih ;=< § f.jQ l¾udka; Yd,d l=,sfhka fldgila bÈßhg l< f.ùula f,i y÷kd.ekSu'
C. j¾Ih wjidk frÈ f;d.h msßjeh iy Y=oaO Wm,íê w.h hk foflka wvq jákdlug w.h
lsÍu'
D. w.¿ï úl=Kk wjia:dfõ § úl=Kqï wdodhu y÷kd.ekSu'
whs;uh .sKqïlrK ixl,amh
A - ......................................................................................
B - ......................................................................................
C - ......................................................................................
D - ......................................................................................

20. uQ,H m%ldYk ms<sfh, lsÍfï iy bÈßm;a lsÍfï wdlD;suh rduqjg wkqj j.lSula ;sìh hq;= uQ,sl
,CIK ;=k i|yka lrkak'
1' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
2' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
3'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
1. my; oelafjk l=uk m%ldYfhka wdh;khl .sKqïlrKfha ld¾hNdrh jvd;a fyd¢ka úia;r lrkq
,nhs o@
^1& th wdh;kfha .kqfokq iy isoaê uQ,H moku u; ukskq ,nhs'
^2& th wdh;kfha uQ,H f;dr;=re tys l<ukdlrejkaf.a Ndú;h i|yd úYaf,aIKh lrkq ,nhs'
^3& th wdh;kfha .kqfokq iy isoaê .sKqï fmd;aj, jd¾;d lrkq ,nhs'
^4& th wdh;kfha f;dr;=re th ms<sn| j we,aula olajk md¾Yjhkag ;SrK .ekSu i|yd imhkq
,nhs'
^5& th wdh;kfha iïm;a Ndú; lsÍu ms<sn| f;dr;=re tys l<ukdlrekag imhkq ,nhs' ^''''''&

2. jHdmdrhl Khysñfhl=g f.úh hq;= re' 100 000 l fYaIhla ty whs;lre úiska Tyqf.a fm!oa.,sl
uqo,ska mshjk ,§' mshjk wjia:dfõ §" Khysñhd úiska re' 10 000 l jÜgula fok ,§' fuu
.kqfokqj" j.lSï iy ysñlug lrk n,Eu .sKqïlrK iólrKfhys olajkqfha"
j.lSu ysñlu
^1& re' 90 000 lska wvq fõ' re' 90 000 lska wvq fõ'
^2& re' 90 000 lska wvq fõ' re' 90 000 lska jeä fõ'
^3& re' 100 000 lska wvq fõ' re' 100 000 lska wvq fõ'
^4& re' 100 000 lska wvq fõ' re' 100 000 lska jeä fõ'
^5& re' 110 000 lska wvq fõ' re' 110 000 lska jeä fõ' ^''''''''&

3. my; ld¾hhka .sKqïlrK l%shdj,sfha isÿjk ksjerÈ wkqms<sfj< l=ula o@

A. .kqfokqj wod< uQ,sl fmdf;ys igyka lsÍu'
B. jHdmdr .kqfokqj isÿùu'
C. .kqfokqj i|yd uQ,sl ,shú,a, ms<sfh, lsÍu'
D. .kqfokqj f,crhg msgm;a lsÍu'

(1) B, A, C, D (2) B, C, A, D (3) B, C, D, A (4) C, B, A, D (5) C, B, D, A ^''''''''&

4. im;a;= ksIamdokh lrk jHdmdrhl my; .kqfokq igyka lsÍug uQ,sl fmd;a Ndú; flfrk
wkqms<sfj< jkafka"
A. f,dßhla Khg ñ, § .ekSu'
B. iï Khg ñ, § .ekSu'
C. j¾Ih i|yd wdodhï nÿ fjkalsÍu'
D. ñ,§ .;a iïj,ska fldgila" iemhqïlre fj; kej; heùu'

^1& fmdÿ c¾k,h" .ekqï c¾k,h" fmdÿ c¾k,h" .ekqï c¾k,h

^2& fmdÿ c¾k,h" .ekqu c¾k,h" fmdÿ c¾k,h" wdmiq hejqï c¾k,h
^3& fmdÿ c¾k,h" .ekqï c¾k,h" uqo,a fmd;" wdmiq hejqï c¾k,h
^4& .ekqï c¾k,h" .ekqï c¾k,h" fmdÿ c¾k,h" .ekqï c¾k,h
^5& .ekqï c¾k,h" .ekqï c¾k,h" fmdÿ c¾k,h" wdmiq hejqï c¾k,h ^''''''''&

5. uQ,H m%ldYkj, Kh.e;shka iy Khysñhka y÷kd.ekSu i|yd my; l=uk .sKqïlrK ixl,amh
mokï jkafka o@
^1& WmÑ; ^2& tall ^3& ld,Éfþo
^4& .e<mqï ^5& Wm,íê ^''''''''&
6. j;alï yd j.lSï" cx.u iy cx.u fkdjk f,i j¾.SlrKh lsÍug mokï jkafka my; l=uk
.sKqïlrK ixl,amh o@
^1& WmÑ; ^2& ix..;dj ^3& wLKav meje;au
^4& ld,ÉfÉo ^5& Wm,íê ^''''''''&

7. uQ,H .sKqïlrKfha ixl,amkd;aul rduqjg wkqj my; l=uk oE j;alul ,CIK jkafka o@
A. th wdh;khla úiska md,kh l< yels iïm;ls'
B. th ;=<ska wkd.; wd¾Ól m%;s,dN wdh;khg .,d tau wfmalaId lrhs'
C. tys msßjeh fyda w.h úYajdikSh f,i ueksh yels fõ'

^1& B muKs' ^2& A yd B muKs' ^3& A yd C muKs'

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

8. 2014'03'31 Èkg iSñ; frdIdka fmdÿ iud.fï fYaI msßlaiqu ;=,kh fkdjQ w;r tu fjki
wúksYÑa ; .sKqulg udre lrk ,§' miqj lrk ,o úu¾Ykhl § 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'
 fnd,a Kh lmd yeÍï re' 20 000 la wdodhula f,i igyka lr ;snqKs'

by; jerÈ ksjerÈ lsÍug 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 ^''''''''&

9. 2014'03'31 Èkg iSñ; wud fmdÿ iud.fï Kh.e;s md,k .sKqfï fYaIh re' 460 000 la jQ w;r
tÈkg Kh.e;s f,crfha" Kh.e;s fYaIj, tl;=j re' 450 000 la úh' miqj lrk ,o úu¾Ykfha
§ my; oE fy<sorõ úh'
 re' 10 000 l Kh.e;s fYaIhla fnd,a Khla f,i lmd yeÍu Kh.e;s md,k .sKqfï msgm;a
lr fkd;snqKs'
 re' 21 000 l úl=Kqï bkafjdhsishla re' 12 000 la f,i úl=Kqï c¾k,fha igyka ù ;snqKs'
 Kh.e;sfhl= úiska Rcqju nexl=jg fm%aIKh lrk ,o re' 31 000 la Kh.e;s f,crfha iy
Kh.e;s md,k .sKqfï igyka ù fkd;snqKs'

2014'03'31 Èkg Kh.e;s md,k .sKqfï ksjerÈ fYaIh"

^1& re' 410 000 ^2& re 428 000 ^3& re 448 000 ^4& re' 459 000 ^5& re' 490 000 ^''''''''&
10. my; f;dr;=re 2014 wfm%a,a udih i|yd iud.ulg wod< fõ'
.ekqï ,l=Kq l< ñ, ^re'& fjf<| jÜgï ^]& uqo,a jÜgï ^]&
Khg 400 000 5 5
uqo,g 200 000 10 -

ñ,§ .;a Èk isg Èk 15 la we;=<; f.úh hq;= uqo, mshjqjfyd;a muKla iemhqïlrejka úiska uqo,a
jÜgu fokq ,efí' fuu ld,h ;=< iud.ug mshùug yels jQfha f.úh hq;= uqo,ska 50] la muKs'
2014 wfm%a,a udih i|yd iud.u ,o jÜgï igyka lsßug wod< c¾k,a igyfkys ksjerÈ
jákdlï
 Khysñ md,k .sKqu yr ^re'& ,o jÜgï .sKqu ner^re'&
^1& 9 500 9 500
^2& 10 000 10 000
^3& 29 500 29 500
^4& 30 000 30 000
^5& 39 500 39 500 ^''''''''&
11. tl;= lsÍfï w.h u; nÿ (VAT) i|yd ,shdmÈxÑ iud.ula úiska 2014'03'31 Èk w;am;a lr.;a
hka;%hla yd my; f;dr;=re nef|a'
re'
hka;%fha ,ehsia;=.; ñ, 800 000
f.jQ VAT nÿ 86 400
m%jdyk msßjeh 30 000
jevìu ilia lsßfu msßjeh 20 000
iúlsÍfï msßjeh 40 000
uQ,sl mÍCIK msßjeh 50 000

w;am;a lr.kakd wjia:dfõ § 10] l fjf<| jÜgula ,enqKs' uQ,sl mÍCIKfha§ ksIamdokh lrk
,o tall 100 la" tallhla re' 300 ne.ska úl=Kk ,§'
LKAS 16 g ^foam<" msßh; iy WmlrK& wkqj uQ,sl y÷kd.ekSfï § hka;%fha msßjeh"
^1& re' 830 000 ^2& re' 860 000 ^3& re' 896 400
^4& re' 910 000 ^5& re' 916 400 ^''''''''&

12.
13. uQ,H .sKqïlrK iy l<ukdlrK .sKqïlrK jd¾;d w;r fjkialï my; lreKq u; i|yka
lrkak'
lreK jd¾;d
uQ,H .sKqïlrKh l<ukdlrK .sKqïlrKh
A. jd¾;d Ndú; lrk md¾Yaj ''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''
B. ms<sfh, lrk jdr .Kk ''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''
C. ffk;sl wjYH;dj ''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''
D. jd¾;d lrk f;dr;=rej, iajNdjh ''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''
14. wod< ;Srefjys —˜ ,l=Kla fhdoñka wdh;khlg wod< j my; m%ldY i;H fyda wi;H nj
olajkak'
m%ldYh i;H wi;Hh
A. Kh.e;sfhl=f.ka uqo,a ,o úg ysñlu jeä fõ' ''''''''''''''''''' '''''''''''''''
B. Khla u; fmd,S f.jQ úg ysñlu wvq fõ' ''''''''''''''''''' '''''''''''''''
C. idudkH fldgialrejkag ,dNdxY f.jQ úg j¾Ifha ,dNh wvq fõ' ''''''''''''''''''' '''''''''''''''
D. j¾Ihla ;=< ,dNhla bmehq úg jir w. uqo,a fYaIh yeuúg u jeä fõ' ''''''''''''''''''' '''''''''''''''
15. my; .sKqï j;alu" j.lSï" wdodhï" úhoï iy ysñlï f,i j¾. lrkak'
.sKqu j¾.SlrKh
A. wvudk Kh i|yd fjkalsÍu ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
B. l,ska ,o l=,S wdodhu '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
C. r|jd.;a bmehqï '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
D. fnd,a Kh '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

16. 2014'03'31 Èkg wdh;khl nexl= .sKqfï fYaIh re' 680 000 la úh' kuq;a th tÈk nexl=
m%ldYkfha fYaIh iuÕ tlÕ fkdù h' fuu fjkig fya;= jQfha my; oE h'
1' ia:djr ksfhda. u; f.ùï re' 10 000 la fmd;aj, igyka ù fkdue;'
2' nexl=fõ ;ekam;a l< re' 40 000 l fplam;la Wm,íê ù fkdue;'
^w& 2014'03'31 Èkg nexl= m%ldYkhg wkqj fYaIh fldmuK o@ re' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''
^wd& 2014'03'31 Èkg uQ,H ;;a;aj m%ldYkfha olajkq ,nk nexl= fYaIh fldmuKo@ re' ''''''''''''''''''''

17. wdh;khl fmdÿ c¾k,fha igyka lrkq ,nk .kqfokq j¾. folla i|yka lrkak'
1' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
2' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
18. 2013'04'01 Èk iquqÿ fjf<kaf|da fufyhqï lghq;= wdrïN lrk ,§' th msßjeh u; 25] l ,dN
wdka;slhla mj;ajd .ksñka Ndkav úl=Kkq ,nhs' 2014'03'31 Èfkka wjika j¾Ih i|yd úl=Kqï
re' 625 000 la úh' 2014'03'31 Èkg f;d.fha msßjeh re' 20 000 ls' my; oE .Kkh lrkak'
^w& j¾Ifha o< ,dNh re' '''''''''''''''''''''''''''''''''''''''''''''''''
^wd& j¾Ih i|yd .ekqï re' '''''''''''''''''''''''''''''''''''''''''''''''''

19. ksIamdok iud.ul my; tla tla wjia:djg jvd;a wod< jk .sKqïlrK ixl,amh i|yka lrkak'
wjia:dj .sKqïlrK ixl,amh
A. jir w. wuqøjH f;d.h tys msßjeh iy Y=oaO Wm,íê
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w.h hk foflka wvq w.hg ñkqï lsÍu'
B. iEu .sKqï ld,Éfþohla i|yd u ksIamdok .sKqula
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ms<sfh< lsÍu'
C. NdKav Ndr§ug fmr .kqfokqlrefjl=f.ka ,o
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w;a;sldrula j.lSula f,i y÷kd.ekSu'
D. hka;%hla u; fjkalrk ,o laIh" ksIamdok fmdÿld¾h
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msßjehla f,i ksIamdk .sKqfuys y÷kd.ekSu'

20. fjf<| jHdmdrhl fhfok iud.ul my; whs;u uQ,H .sKqïlrKfha ixl,amkd;aul rduqjg
wkqj wdodhula f,i y÷kd.; yels o hkak i|yka lrkak'
wjia:dj wdodhula f,i y÷kd.ekSu
^Tõ $ ke;&
A. w;am g
s úl=
K q ï ''''''''''''''''''''''''''''''''''''''''''''''''''''
B. f.dvke.s,a,la úlsKSfuka ,o uqo, ''''''''''''''''''''''''''''''''''''''''''''''''''''
C. ia: dr ;ekam ;=jla u; m% j¾;k j¾Ih i|yd ,eìh hq
; =
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fmd,sh
D. fudag¾ r: m%:u jr m%;Hd.Kkfhka ,o w;sßla;h ''''''''''''''''''''''''''''''''''''''''''''''''''''