Professional Documents
Culture Documents
2023 Grade 10 1st Lesson
2023 Grade 10 1st Lesson
BUSINESS &
ACCOUNTING
STUDIES
01 jHdmdr miqìu
(Background of business)
1
úIh ks¾foaYh
ksmqK;d ksmqK;d uÜgu wka;¾.;h bf.kqï M,
jHdmdr (Business)
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w;S;fhaoS ñksiqka ;ukaf.a olaI;dj iy ;uka i;= iïm;a Wmfhda.S lrf.k ;ukag jvd;a
fyd¢ka ksmoúh yels NdKav muKla úYd, m%udKfhka ksIm a dokh l<y' tu ksid tu
NdKav w;sßla; ìys úh' miqj fuu NdKav w;sßla;h wfkl=;a mqoa.,hka iuÕ yqjudre
lr .ksñka Tjqkg a wjYH wfkl=;a NdKav ,nd .;ay' fuu l%uh ndg¾ l%ug
^ NdKav yqjudrej& f,i ye¢kafõ' fuh jHdmdr úldYkfha wdrïNhhs'
miqj jHdmdr uqo,a Ndú;h" ld¾ñl úma,jh" miqlr wo jk úg f;dr;=re hq.h olajd
úldYkh ù we;
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jHdmdrhl r|d meje;au ;SrKh jkqfha jHdmdrhla úiska mdßfNda.sl wjYH;d
yd jjqukd fld;rï id¾:l j imqrd,kafkao hk lreK u; h'
Wm wruqKq
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jHdmdr idOdrK ñ,lg .=Kd;aul NdKav yd fiajd ,nd §ug lghq;= lrhs'
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lïlrejdf.a isg by< l<ukdlrejka olajd úúO /lshd wjia:d jHdmdr úiska
ìys flfrhs'
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;u fiajlhka ;Dma;su;a lsÍu i|yd jegqmg wu;rj Tjqka fjkqfjka úúO
iqN idOk lghq;= lsÍu o fndfyda jHdmdrj, wruqKls'
3
01'jHdmdr úldYkh úúO wÈhr hgf;a idlÉPd flf¾' fuu úldYkfhaa uq,u
a wÈhr y÷kajkq ,nkafka"
^1& úoHq;a jdKscHh f,i h ^2& NdKav yqjudre f,i h
^3& uqo,a Ndú;h f,i h ^4& ld¾ñl úma,jh f,i h (O/L - 2010)
02'my; oelafjk m%ldYk w;=frka —jHdmdr˜ hkak ks¾jpkh lsÍug jvd;a .e<fmk m%ldYh f;darkak'
^1& NdKav yd fiajd yqjudreùu iïnkaO ´kEu lghq;a;ls'
^2& NdKav yd fiajd ñ, § .ekSu yd úlsKSu iïnkaO ´kEu lghq;a;ls'
^3& NdKav yd fiajd ksIamdokh yd iïnkaO ´kEu lghq;a;ls'
^4& ñksia wjYH;d yd jqjukd ;Dma;su;a lsÍug NdKav yd fiajd iemhSu iïnkaO ´kEu lghq;a;ls'
(O/L - 2012)
03' jHdmdr wdrïN jQfha"
^1& NdKav yqjudrefõ m%;sM,hla f,i h ^2& uqo,a Ndú;fha m%;sM,hla f,i h
^3& m%jdyk l%uj, m%;sM,hla f,i h ^4& ld¾ñl úma,jfha m%;sM,hla f,i h
(O/L - 2012)
04' my; oelafjkafka jHdmdr úldYkfha wÈhrhka h'
A - uqo,a Ndú;h B - NdKav yqjudrej
C - f;dr;=re ;CIKh D - ld¾ñl úma,jh
jHdmdr úldYkfha wÈhr wkqm<
s sfj,ska oelafjk ms<s;=r f;darkak'
(1) A, B, C, D (2) B, A, C, D (3) B, D, A, C (4) B, A, D, C
(O/L - 2013)
wjYH;d (Needs)
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WodyrK
uQ,sl ñksia wjYH;d
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wfkl=;a ñksia wjYH;d
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wjYH;d j, ,laIK
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jqjukd (Wants)
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WodyrK
wjYH;dj jqjukd
wdydr
we֕
jqjukd j, ,laIK
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02' my; i|yka ± w;=frka ñksia wjYH;djhla f,i ie,lsh yelafla l=ulao@
^1& fmd;a m;a ^2& wdydr mdk ^3& n;a yd jHxck ^4& iqj| ú,jqka
(O/L - 2011)
03' my; i|yka oE w;=frka jqjukdjla f,i ie,lsh yelafla"
^1& wdydr h ^2& n;a h ^3& we֕ h ^4& ksjdi h
(O/L - 2012)
07 my; i|yka isoaêh flfrys wjOdkh fhduq lrñka wxl m%Yak j,g ms<;
s =re imhkak'
lDIsld¾ñl lghq;= iïnkaO w;aaoelSï nyq," .%dóh m%foaYhl Ôj;ajk .DyKshl jk lreKdj;S
;u mjqf,a idudðlhskag kejqu t<j¿ ,nd§u i|yd ;u f.j;af;aa t<j¿ j.d lrkkakS h' wef.aa
ÈhKsh jkk iudê msm[
s a[d iy ;lald,ss j,g oeä reÑl;ajhla olajhs' lreKdj;S mjqf,a
m%fhdackhg m%udKj;a t<j¿ ;ndf.k w;sßla;h wi, i;s fmdf<ys fjf<÷kag úl=Kd ,dN
,nhs'
fuu isoaêfha we;=<;a jk ñksia wjYH;djla iy Bg wod< jqjukdjla ms<sfj,ska oelafjk ms<; s =r
f;darkak'
^1& ;lald,s - wdydr ^2& wdydr - msm[
s a[d
^3& wdydr - fi!LH ^4& msm[
s a[d - ;lald,s
(O/L - 2015)
08 my; i`oyka isoaêh weiqfrka m%Yakj,g ms<s;=re imhkak'
<ud we`ÿï ueiSu ms<sn`o ämaf,daudOdßKshl jQ È,sks" fudaia;r ks¾udK Ys,m
a h
s l= jk È,dka iu`.
iudkj m%d.aOkh fhdod —ÈÆ fglaia˜ kñka <ud we`ÿï uid wf,ú lsÍfï jHdmdrhla fmr mdi,la
wi,ska f.dvke.s,a,la ñ, § f.k wdrïN lrk ,§'
fuu isoaêfha i`oyka —ÈÆ fglaia˜ jHdmdrh úiska imqr,kq ,nk uQ,sl ñksia wjYH;djh l=ula o@
^1& wdydr ^2& weÿï ^3& ksjdi ^4& wdrlaIdj
(O/L - 2016)
09 my; i|yka isoaêh weiqfrka m%Yakj,g ms<s;=re imhkak'
—Yla;s lkaiag%lI
a kaia˜ kñka" mÈxÑh i|yd f.j,a bÈlr §fï jHdmdrhla mj;ajd f.k hk Yla;sg
2016 j¾Ifha§ fyd|u bÈlsÍfï iïudkh ysñ úh' Yla;s ;ud úiska u mq¿iaid ilia lr .kakd
.fvd,a muKla ish bÈlsÍï lghq;= i|yd Ndú;d lrhs'
fuu isoaêfha i|yka —Yla;s lkaiag%laIkaia˜ jHdmdrh úiska imqrd,kq ,nk uQ,sl ñksia wjYH;dj
l=ulao
^1& wdydr ^2& we֕ ^3& ksjdi ^4& wOHdmkh (O/L - 2017)
10 my; i|yka isoaêh weiqfrka m%Yakj,g ms<s;=re imhkak'
—<Õu mdi, fyd|u mdi,˜ ixl,amhg wkqj uE;l§ kj úoHd.dr we;=¿ mdif,a f.dvke.s,s
ixj¾Okh flreKq fk¿ï ú, uyd úoHd,fha 2017 j¾Ifha w'fmd'i W' fm< úNd.fhka úYsIag f,i
iu;a j oekg rúu,a iud.fï ;djld,sl /lshdjl kshq;= iudê úYaj úoHd,hg f;aÍ we;s nj okajd
úYajúoHd, m%;smdok fldñIka iNdj u.ska wehg ,smh
s la tjd we;'
by; isoaêfha i|yka fk¨ïú, uyd úoHd,h u.ska imqrd,kq ,nk uQ,l
s ñksia wjYH;dj l=ula o@
1&fi!LH 2&ksjdi 3&wdrlaIdj 4&wOHdmkh (O/L - 2018)
11 my; i|yka isoaêh weiqfrka m%Yakj,g ms<;
s =re imhkak'
f.dúmf<ys jev lrñka isák w;r;=r we;sjQ msmdih ixis÷jd .ekSug úúO fiajd iuqmldr iñ;sh
u.ska mj;ajdf.k hkq ,nk — ñysß ri y, — fj; .sh lu,d m<;=re n÷kla o úu,d lsß ùÿrejlao
ñ,§ .kakd ,§'
—ñysß ri y,˜ úiska imqrd .kq ,nk ñksia wjYH;djh l=ulao@
1& wdydr 2& ikaksfõokh 3& ksjdi 4& wOHdmkh (O/L - 2019)
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14 Tnf.a wjYH;d y;rla oelafjk ,ehsia;=jla ms<sfh, lr" ta ta wjYH;djg wod< jk Tnf.a
jqjukdj ne.ska i|yka lrkak'
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(O/L - 2012)
15 my; i|yka isoaêh weiqfrka m%Yak j,g ms<;
s =re imhkak'
mshodi ld,hla ;siafia lsß .jhska we;s lrk .eñfhls' Tyq ;u lsß .jhskf
a .ka msßisÿj fodjd
.kakd kejqï lsß wjg ksfjia j,g idOdrK ñ,lg Tyq úiska u fnodyeÍu isÿlrhs' Tyq ;u
iyhg fialfhl= n|jd .ekSug woyia lrk w;r" ;u jHdmdrh —odi kejqï lsߘ kñka ,shmÈxÑ
lsÍug o wfmaCId lrhs'
(i) kejqï lsß l=uk ñksia wjYH;dj imqrd,kafka o@
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NdKav ksIamdok jHdmdr yd fiajd ksIamdok jHdmdr fjk fjku olajkak
NdKav ksIamdok jHdmdr fiajd ksIamdok jHdmdr
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WodyrK………………………………………………………………………
jl% ksIamdokh
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WodyrK………………………………………………………………………
10
• N+ñh
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WodyrK …………………………………………………………………………...
• Y%uh
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WodyrK …………………………………………………………………………....
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• m%d.aOkh
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WodyrK …………………………………………………………………………....
• jHjidh
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mßmd,k f.dvke.s,s " jHdmdr whs;slrejd " f;a o¿ fk,k lïlrejd " nih "
LKsc f;,"a isxyrdc jkh " nia ßhÿre ".x.d " yuqod ks,Odßhd " ÿrl;kh
N+ñh
Y%uh
m%d.aOkh
jHjidh
02 my; i|yka isoaêh flfrys wjOdkh fhduq lrñka m%Yak j,g ms<s;=re imhkak'
lDIsld¾ñl lghq;= iïnkaO w;aaoelSï nyq," .%dóh m%foaYhl Ôj;ajk .DyKshl jk lreKdj;S ;u
mjqf,a idudðlhskg
a kejqï t<j¿ ,nd§u i|yd ;u f.j;af;aa t<j¿ j.d lrkkakS h' wef.aa ÈhKsh
jkk iudê msms[a[d iy ;lald,ss j,g oeä reÑl;ajhla olajhs' lreKdj;S mjqf,a m%fhdackhg
m%udKj;a t<j¿ ;ndf.k w;sßla;h wi, i;s fmdf<ys fjf<÷kag úl=Kd ,dN ,nhs'
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jHdmdrhlg iïm;a
imhk mqo.a ,fhda tys
whs;slrefjda fj;s' …………………………………………………
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jHdmdr lghq;= fufyh
jkakka yd jHdmdrh
ms<n
s |j whs;slrejkaf.a
;SrK l%shd;aul
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lrkakka l<uKdlrefjda
fj;s
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jHdmdr ld¾h bgq lrk
mqo.
a ,fhda fiajlhka
fj;s' …………………………………………………
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jHdmdrhlg wjYH úúO
oE imhkafkda
iemhqïlrejka fj;s' …………………………………………………
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jHdmdrfhka NdKav yd
fiajd ñ,§ .kakd
mqo.
a ,hka
.kqfokqlrefjda fj;s
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hï jHdmdrhla úiska
ksIamdokh lrk
ksIamdÈ;j,g iudk
NdKav yd fiajd
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ksIamdokh fyda wf,ú
lsÍu isÿlrkafkda
;r.lrefjda fj;s'
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jHdmdr i|yd wjYH
Kh" WmfoaYk fiajd …………………………………………………
wdÈh imhk nexl= yd
wfkl=;a Kh fok
wdh;k uQ,H …………………………………………………
wdh;kj,g wh;a fõ'
14
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rgl wd¾Ól ÈhqKqj
i|yd wjYH m%;sm;a;s …………………………………………………
iïmdokh lrkafka rch
hs'
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jHdmdrfhka msg;
Ôj;ajk ck;dj m%cdj …………………………………………………
f,i ie,fla
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wkd.;fha§ jHdmdrj,
wdfhdackh lsÍug …………………………………………………
wfmalaIdfjka isák …………………………………………………
mqo.
a ,hska wkd.;
wdfhdaclhka fõ
l<ukdlrefjda • jHdmdr ie,iqï ksis f,i l%shd;aul lsÍu" ksjerÈ ;SrK .ekSu
fiajlfhda • mjrk ,o ld¾h ksis f,i bgq lsÍu" Y%u M,Þhs;dj jeä lsÍu
01' jHdmdrhl fh¥ uqof,a iqrlaIs;;djh ms<sn`oj Wkkaÿjla olajk w;r idOdrK jegqma ,nd
.eksug Wkkaÿjla olajhs'
fuu m%ldYfha yd hk ia:dkj,g wod< ksjerÈ fhÿï ms<sfj,ska oelafjk ms<;
s =r f;darkak'
^1& ;r.lrefjda" fiajlfhda ^2& whs;slrefjda" iemhqïlrefjda
^3& fiajlfhda" whs;slrefjda ^4& whs;slrefjda' fiajlfhda (O/L - 2016)
02' jHdmdr lghq;= flfrys Wkkaÿjla olajk md¾Yajhkays wruqKq lsysmhla my; oelafõ'
A- idOdrK jegqmla ,nd .ekSu' B - nÿ whlr .ekSu C -wLKavj weKjqï ,nd .ekSu
03 ÿkays| Èh we,a, wi, Ôj;a jk rEmd nvbß`.= ñ,§ f.k ;ïnd fiajlfhl=f.a o iydh we;sj
foaYSh yd úfoaYSh ixpdrlhskag wf,ú lrhs'
^wd& rEmdf.a jHdmdrh flfrys Wkkaÿjla olajk by; isoê
a fha i|yka md¾Yjhla i|yka lr tu
md¾Yjh jHdmdrh flfrys Wkkaÿjla oelaùug fya;=jla ,shkak'
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04 jHdmdrhla lghq;= ms<n
s | Wkkaÿjla olajk md¾Yj folla ,shkak'
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…………………………………………………………………………………………………………………………………………... (O/L - 2017)
05 fld.a., mÈxÑ iqukd" ldka;sf.a iydh o we;sj ;u bvul l=re÷ j.d lr fy< l=re÷ f;a˜
ksIamdokh lr" ufvd,a ¥j keröug meñfKk ixpdrlhskag" k.rfha fj<|ie,a j,g yd foaYSh
mdßfNda.slhskg
a wf,ú lsÍfï jHdmdrhla mj;ajdf.k hhs'
^w& —fy< l=reÿ f;a ˜ jHdmdrfha we,aue;s md¾Yj jk fiajlhka iy .kqfokqlrejka i|yd isoaê
we;=<;a ksoiqk ne.ska ,shkak'
^wd& by; ^w& ys i|yd Tn i|yka l< tla tla we,aue;s md¾Yjh" —fy< l=re÷ f;a ˜ jHdmdrh
flfrys Wkkaÿjla oelaùug fya;=j ne.ska ,shkak'
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06 —úl=ï rn¾ ksmehqï˜ jHdmdrfhys ysñlre jk úl%u by< hk b,a¨ug uqyqK §u i|yd ish jHdmdrh
mq¿,a lsÍfï woyiska nexl= Khla whÿï l< úg oek .ekSug yels jQfha rch úiska jd¾Isl nexl=
Kh fmd,S wkqmd;h 12] isg 8] olajd wvq lr we;s njhs
by; isoaêfha we;=<;a úl=ï rn¾ ksmehqï jHdmdrfha we,aue;s md¾Yj folla ,shkak
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………………………………………………………………………………………………………………………………………….. (O/L - 2020)