G.C.

E
ADVANCED LEVEL

fzf;fPl;L vz;zf;fUf;fs; cau;ju

khztu;fSf;fhd Jupj kPl;ly; ifNaL
Mf;fk;
f.tp. mNdh[d;
B.B.A (1st class), MAAT CBA
(CA), DPFA (SLIDA)
 fzf;fPl;by; fzf;F gjpTfis gjptjw;Fk;> fzf;NfLfis
NgZtjw; F k; kw; W k; epjp$w; W f; f is jahupg; g jw; F khd
mbg;gilahfTk;> topfhl;bahfTk; fhzg;gLtJ fzf;fPl;L
vz;zf;fUf;fs; MFk;.

fzf;fPl;L vz;zf;fUf;fs; gpd;tUkhW

1. myFrhu;; vz;zf;fU
2. njhlu;e;J ,aq;Fk; vz;zf;fU
3. gzmstPl;L vz;zf;fU
4. fpua vz;zf;fU
5. ml;LW vz;zf;fU
6. fzf;fPl;Lfhy vz;zf;fU
7. Njwy; vz;zf;fU
8. nghUz;ik vz;zf;fU
9. khwhik vz;zf;fU
10. goikthj vz;zf;fU
11. ntspg;gLj;jy; vz;zf;fU
12. fzf;fPl;L rkd;ghl;L vz;zf;fU.
 fzf;fPl;L vz;zf;fUf;fs;
fzf;fPl;by; fzf;F gjpTfis gjptjw;Fk;> fzf;NfLfis
NgZtjw; F k; kw; W k; epjp$w; W f; f is jahupg; g jw; F khd
mbg;gilahfTk;> topfhl;bahfTk; fhzg;gLtJ fzf;fPl;L
vz;zf;fUf;fs; MFk;.

fzf;fPl;L vz;zf;fUf;fs; gpd;tUkhW

1. myFrhu;; vz;zf;fU
2. njhlu;e;J ,aq;Fk; vz;zf;fU
3. gzmstPl;L vz;zf;fU
4. fpua vz;zf;fU
5. ml;LW vz;zf;fU
6. fzf;fPl;Lfhy vz;zf;fU
7. Njwy; vz;zf;fU
8. nghUz;ik vz;zf;fU
9. khwhik vz;zf;fU
10. goikthj vz;zf;fU
11. ntspg;gLj;jy; vz;zf;fU
12. fzf;fPl;L rkd;ghl;L vz;zf;fU.

Mf;fk; : f.tp. mNdh[d; 3

 myFrhu; vz;zf;fU
fzf;fPl;L Njitf;fhf epWtdkhdJ mjd; cupikahsu; my;yJ
mf;fiw cilNahu;fs; Mfpatu;fsplk; ,Ue;J Gwk;ghdjhf
fUj; j py; nfhs; s g; g ly; Ntz; L k; . ,t; vz; z f; f UthdJ
cupikahsu;fs; kw;Wk; mf;fiw cilNahu;fspd; jdpg;gl;l
tplaq; f s; kw; W k; nfhLf; f y; thq; f y; f s; vd; g d tpahghu
tplaj;jpy; ,Ue;J NtwhfTk; NkYk; Ntwhd fzf;F gjpTfis
NtZtjw;Fk; cjTk;

cjhuzk;
cupikahsu; tpahghuj;jpy; gzj;ij KjyPL nra;Ak; nghOJ
KjyPL nra;ag;gLk; njhifahdJ cupikahsUf;Fj; jpUg;gp
nrYj;jg;gl Ntz;ba nghWg;ghf epWtdj;jpw;F fhzg;gLk;.
NkYk; cupikahsu; jdJ nrhe;j Njitf;F epWtdj;jpy; ,Ue;J
gzk; my;yJ nghUl;fis vLf;Fk; NghJ mJ epWtdj;jpd;
tpahghu nrythf nfhs;sg;gLtjpy;iy. ,jw;fhd gjpTfs;
fzf;F VLfspy; Nkw;nfhs;sg;gLk;.

jpU. f. tpf; N d]; t ud; vd; g tu; jdJ nrhe; j gzk; &gh
10>000> 000 ,w;F gpd;tUk; nrhj;Jf;fis nfhs;tdT nra;J
tpahghuj;jpid Muk;gpj;jhu;.
fhzp fl;llk; 6>000>000 &gh
,ae;jpuk; 2>000>000 &gh
jsghlk; 1>000>000 &gh
thfdk; 1>000>000 &gh

NkNy $wg;gl;l nrhj;Jf;fs; cupikahsuJ nrhj;jhf fUjg;gl

khl;lhJ khwhf mJ epWtdj;jpd; nrhj;jhf fUjg;gLk; mNjNtis
cupikahsuhy; <LgLj;jpa &gh 10>000>000 epWtdj;jpd; %yjdk;
mjhtJ jpUg;gp nfhLf;f Ntz;ba nghWg;ghf fUjg;gLk;.

4 Mf;fk; : f.tp. mNdh[d;

njhlu;e;J ,aq;Fk; vz;zf;fU
epWtdkhdJ jdJ tpahghu nraw;ghLfis ePz;lfhyj;jpw;F
njhlu;e;J Nkw;nfhs;Sk; vd fUj;jpy; nfhs;sg;gLfpd;wJ.
mjhtJ epWtdk; xd;W fiyj;jy; epiyf;F cs;shFk; tiu jdJ
tpahghu nraw;ghLfisj; njhlu;e;J Nkw;nfhs;Sk; vd;gjhFk;.

,t; vz;zf;fUtpd; gpufhuk; eilKiway;yh nrhj;Jf;fspd;

ngWkjp re;ij ngWkjpy; $bajhfNth my;yJ Fiwe;jjhfNth
,Ue;j NghjpYk; fzf;fhsu; nrhj;Jf;fspd; ngWkjpapid
fzf;fPL nra;Ak; nghOJ Gj;jf gjpT ngWkjpapid ftdj;jpy;
nfhs;thu;. mNj Nghd;W eilKiway;yh nrhj;Jf;fs; mjd;
MAl;fhy mbg;gilapy; ngWkhd Nja;T Nkw;nfhs;sg;gLk;.
NkYk; epjp $w;Wf;fs; vd;gJ xU Fwpj;j fhyKbtpy; epWtdj;jpd;
nraw;ghl;L tpisT kw;Wk; epjp epiyikapid mstPL nra;tJ
md;wp epWtdj;jpid %Lk; nraw;ghlhf fhzg;gl khl;lhJ.

,t; vz;zf;fUtpd; Kf;fpaj;Jtk;

•• ,t; vz; z f; f UthdJ epjp $w; w pid jahupg; g jw; F
cjTfpd;wJ.
•• KjyPl;lhsu;fs; jkJ KjyPL %yk; njhlu;e;J tUthiag;
ngWtjid cWjpg;gLj;Jfpd;wJ.
•• ,t; vz;zf;fU ,y;yhtpbd; xU eilKiway;yh nrhj;jpd;
ngWkjp mr; nrhj; J nfhs; t dT nra; j tUlj; j pNy
nrythf fhl;lg;gLk;.
•• ,t; vz;z f;f Utpd; mbg;gilapy; eilKiway; y h
nrhj; J f; f spd; Nja; k hdk; Vw; g hL nra; J fzf; f P L
nra;ag;gLfpd;wJ.

gz mstPl;L vz;zf;fU
fzf;fPl;by; xt;nthU nfhLf;fy; thq;fy;fSk; gz ngWkjp
mbg;gilapy; gjpT nra;ag;gLk;. gz ngWkjp mbg;gilapy;

Mf;fk; : f.tp. mNdh[d; 5

mstpl Kbahj CLnray;fs; my;yJ epfo;Tfs; fzf;NfLfspy;
gjpT nra;ag;gl khl;;lhJ.

tUkhd ngWiffs; > nryTfSf; f hd nfhLg; g dTfs; >

nrhj;Jf;fspd; nfhs;tdT kw;Wk; tpw;gid Mfpad gzk; rhu;e;j
CLnray;fs; vd;w Kiwapy; fzf;NfLfspy; gjpT nra;ag;gLk;.

cjhuzk;
thfdk; xd;W gOjile;jhy; ,t; epfo;T gz ngWkjpaw;wjhy;
fzf; N fLfspy; gjpT nra; a g; g lkhl; l hJ. ,t; thfdk;
jpUj;Jtjw;F Vw;gLk; nryT gzg; ngWkjpahy; mstplf;$bajhf
cs;sjhy; ,t; CLnray; fzf;NfLfspy; gjpT nra;ag;gLk;.

vz;zf;fUtpd; Kf;fpaj;Jtk;
•• ,t; vz; z f; f U vt; CLnray; f s; kw; W k; epfo; T fs;
vd;gtw;iw fzf;NfLfspy; gjpT nra;aNtz;Lk; kw;Wk;
gjpT nra; a Njitaw; w J vd; g jid fzf; f hsUf; F
milahsk; fhz;gjw;F cjTfpd;wJ.
•• vy; y h tpahghu CLnray; f Sk; gz mbg; g ilapy;
Fwpg; g plg; g Ltjhy; epWtdq; f shy; jahupf; f g; g Lk; .
fzf;fPLfis ,yFthf tpsq;fpf; nfhs;s KbAk;.
•• epWtdq;fSf;F ,ilapy; tpahghu eltbf;iffis
xg;gpLtjw;Fk; xU epWtdk; jkJ tpahghu eltbf;ifia
,U fhyq;fspy; xg;gpl;L ghu;g;gjw;F cjTfpd;wJ.
•• tpahghu CLnray;fs; xNu Kiwapy; gjptjw;F cjTfpd;wJ.

fpua vz;zf;fU
,t; vz;zf;fUthdJ xU eilKiway;yh nrhj;J xd;iw
nfhs;tdT nra;Ak; NghJ nfhLg;gdT nra;ag;gl;l gz
ngWkjpapd; mbg;gilapy; fzf;fPl;L gjpTfis Nkw;nfhs;s
Ntz;Lk; vd;gjid Nfhbl;L fhl;Lfpd;wJ. mjhtJ mr;
nrhj;jpd; fpuaj;jpy; kw;Wk; mt; nrhj;J njhlu;ghf gpd;du;
Vw;gLk; fzf;fPLfSk; mf;fpua mbg;gilapy; gjpT nra;ag;gLk;.

6 Mf;fk; : f.tp. mNdh[d;

 xt;nthU fhyg;gFjpf;Fk; epjp $w;Wf;fis jahupf;Fk; NghJ
eilKiwapy;yh nrhj;Jf;ffs; mjd; NjWjy;> kPs; nfhs;tdT
my; y J re; i j ngwkjpapy; kP s kjpg; g pl; L fzf; f P L nra; a
Ntz;bajpy;iy vd;gij ,t; vz;zf;fU $Wfpd;wJ.

,t; vz;zf;fUtpd; mbg;gilapy; eilKiway;yh nrhj;Jf;fs;

nfhs;tdT nra;Ak; Nghj mjd; fpuaj;jpy; gjpT nra;ag;gl;L
xU xOq;F Kiwapy; Nja;khdk; Nkw;nfhs;sg;gl;L mit
fzf;NfLfspy; gjpT nra;ag;gl Ntz;Lk;.

,t; vz;zf;fUtpd; Kf;fpaj;Jtk;

•• eilKiway;yh nrhj;Jf;fs; kPjhd ngWkhd Nja;tpid
fzpg;gPL nra;tjw;F cjTfpd;wJ.
•• ,t; vz;zf;fUthdJ eilKiway;yh nrhj;Jf;fs;
nfhs; t dT nra; a g; g Lk; tpiyapy; fzf; N fLfspy;
Ngzg;gl Ntz;Lk; vd;gjid typAWj;Jfpd;wJ. ,t;
ngWkjpahdJ Mjhuzkhd Mtzq;fSld; gupl;rpj;J
cWjpg;gLj;jp nfhs;s KbAk;.

ml;LW vz;zf;fU
ml;LW vz;zf;fUtpd; mbg;gilapy; xU epWtdj;jpd;
tUkhdq;fs; kw;Wk; nryTfs; vd;gd mit eilngWk; fhyj;jpy;
gjpT nra;ag;gLk;. ,q;F gzk; nryTfSf;F nfhLf;fg;gl;ljh
kw;Wk; gzk; tUkhdk; %yk; fpilf;fg;ngw;wjh vd;gJ ftdj;jpy;
nfhs;sg;gLtjpy;iy. ml;LW vz;zf;fUtpd; mbg;gilapy;
tUkhdk; tUkjpahf cs;s NghJk; nrythdJ nrd;kjpahf
cs;s NghJk; mJ tUkhdk; kw;Wk; nrythf fzf;NfLfspy;
gjpT nra;ag;gLk;. ,t; vz;zf;fUtpd; gpufhuk; Fwpj;j fhyj;jpy;
tUkhdk; my;yJ nryT ,lk; ngw;W ,Ue;jhy; mit gzk;
fpilf;f ngw;wjh my;yJ nfhLf;fg;gl;ljh vd;gjid ftdj;jpy;
nfhs;shJ fzf;NfLfspy; gjpT nra;ag;gLk;.

Mf;fk; : f.tp. mNdh[d; 7

,t; vz;zf;fUtpd; Kf;fpaj;Jtk;
•• xU epWtdj; j pd; Fwpj; j fhyg; g Fjpapy; ,lk; n gw; w
cz;ikahd tUkhdq;fs; kw;Wk; nryTfs; vd;gtw;iw
,dk; fhz;gjw;F cjTfpd;wJ.
•• tpahghuj;jpd; Njwpa ,yhgk; my;yJ Njwpa el;lj;ij
fz;lwpa cjTfpd;wJ.

cjhuzk;
tpf;Nd];tuh tpahghuj;jpd; 31.03.2017 ,y; fhzg;gl;l nrd;kjp
kpd;rhu nryT &gh 20>000 MFk;. 01.04.2017 njhlf;fk; 31.03.2018
tiu fhR Gj;jfj;ijg; guPl;rpj;j nghOJ nrd;w epjpahz;L
nrd;kjpahf fhzg;gl;l kpd;rhu nryT cs;slq;fyhf &gh
240>000 gzkhf nfhLg;gdT nra;ag;gl;L ,Ue;jJ NkYk; 2018
khu;r; khjj;jpw;fhd kpd;rhu gl;bay; &gh 21>000 nrd;kjpahf
fhzg;gl;lJ.

01.04.2017 - 31.03.2018 epjpahz;bw;fhd cz;ikahd kpd;rhu

nryT vt;tsT?

kpd;rhu nryT = gz + ,Wjp - Muk;g

nfhLg;gdT nrd;kjp nrd;kjp
= 240, 000 + 21,000 - 20,000
= &gh. 241, 000

fzf;fPl;Lf;fhy vz;zf;fU
fzf;fPl;L fhyk; vd;gJ xU epWtdj;jpd; epjprhu; CLnray;fspd;
tpisTfis fz;lwptjw;F epWtdj;jpdhy; jahupf;fg;gLk; epjpf;
$w;Wf;fspd; fhy ,ilntspiaf; Fwpf;Fk; epjpf;$w;WfshdJ
xU rpwe;j fhy ,ilntspfspy; jahupg;gJ epWtdk; jdJ
epjprhu; nraw;wpwd; kw;Wk;epiyikapid mwpe;J nfhs;tjw;Fk;
Njitahd epjprhu; jPu;khdq;fis Nkw;nfhs;tjw;Fk;> vjpu;fhy
,yf;Ffis miltjw;fhd topKiwfis tFf;fTk; kw;Wk;
8 Mf;fk; : f.tp. mNdh[d;
epWtdj;jpd; vjpu;fhy rpwe;j jpl;lkply;fs;> ghjPLfs; vd;gtw;iw
cUthf;Ftjw;Fk; cjTfpd;wJ.

nghJthf fzf;fPl;by; fzf;fPl;L fhyk; vd;gJ epjpf;$w;Wfs;

jahupf;fg;gLfpd;w epjpahz;ilf; Fwpf;Fk;. ,t; epjpahz;L
my;yJ fzf;fPl;L fhyk; nghJthf gd;dpuz;L (12) khjq;fis
cs;slf;Fk;.

,t; vz;zf;fUtpd; Kf;fpaj;Jtk;

•• epWtdj;jpd Fwpj;j fhygFjpf;F fzpg;gplg;gl;l tpahghu
tUkhdj;jpd; kPjhd tupapid fzpg;gpl cjTk;.
•• epWtdj;jpd; vjpu;fhy epiyapid kw;Wk; ngWNgw;wpid
vjpu;t $Wtjw;F cjTk;.
•• epWtdj;jpd; Fwpj;j fhyg;gFjpf;fhd nraw;ghl;bid
kjpg;gpl kw;Wk; MaT nra;tjw;F cjTk;.

Njwy; vz;zf;fU
,t; vz;zf;fUthdJ tUkhdj;jpid Vw;gpirT nra;jtw;F
topfhl;bahf fhzg;gLfpd;wJ. ,t; vz;zf;fUtpd; mbg;gilapy;
tUkhdk; cz;ikahf ifapy; fpilj;j gpd;du; my;yJ tUkhdk;
NjWk; vd;w cj;juthjj;Jld; fzf;fPL nra;ag;gly; Ntz;Lk;.
tUkhdk; vd;gJ nghUl;fs; tpepNahfpf;fg;gl;l gpd;du; my;yJ
Nrit toq;fg;gl;l gpd;du;jhd; tUkhdkhf fzf;NfLfspy;
fhl;lg;gly; Ntz;Lk;. ,q;F tUkhdkhf Vw;gpirT nra;tjw;F
gzk; ifapy; fpilf;fg; ngwy; Ntz;Lk; vd;gjy;y. khwhf
epWtdk; Nrit toq;fpajw;F my;yJ nghUl;fs; tpepNahfpj;jjw;F
rl;lG+u;tkhd Mtzk; fhzg;gly; Ntz;Lk; vd;gJjhd;
Kf;fpakhFk;.

nghUz;ik vz;zf;fU
fzf;NfLfis NgZk; nghOJk; epjp $w;Wf;fis jahupf;Fk;
NghJk; vy;yh nghUz;ikahd jfty;fSf;F Kf;fpaj;Jtk;
Mf;fk; : f.tp. mNdh[d; 9
toq;fNtz;Lk;. nghUz;ik vz;zf;ffUtpid ftdj;jpy;
nfhs;tjd; %yk; Kf;fpakw;w tplaq;fs; Ntwhf fhz;gpf;fg;glhky;
kw;wtw;Wld; Nru;f;fg;gly; Ntz;Lk;.

epWtdj;jpd nrd;kjpahsu;fs;> fld;toq;FNthu;> KjyPl;lhsu;fs;

kw;Wk; Vida mf;fiw cilNahu; jPu;khdk; vLg;gjw;F NghJkhd
kw;Wk; Njitahd jfty;fs; nghUz;ikahdjhf fUjg;gLk;.

khwhik vz;zf;fU
khwhik vz;zf;fUthdJ xU epWtdj;jpd; xU fzf;fPl;L
fhyj;jpw;fhd epjp $w;Wf;fis ,d;ndhU fzf;fPl;L fhyj;jpw;fhd
epjpf; $w;WfSld; xg;gpl;L ghu;g;gjw;F cjTfpd;wJ. mjhtJ
xU epWtdj;jpdhy; gpd;gw;wg;gLk; fzf;fPl;L Nfhl;ghLfs;
gy tUlq;fs; khwhky; gpuNahfpg;gjid Fwpf;Fk; vdNt ,t;
vz;zf;fUtpd; gpufhuk; fzf;fPLfspy; khw;wk; Nkw;nfhs;sg;gl
khl; l hJ vd; g jy; y . epjp nraw; g hl; L kw; W k; epjp epiy
njhlu;ghf Vw;fdNt ,Ug;gjpYk; ghu;f;f rpwe;j gpujpgypg;G
Vw;gLkhdhy; fzf;fPl;L Nfhl;ghLfspy; khw;wj;ij Nkw;nfhs;tJ
mZkjpf;fg;gl;Ls;sJ.

,q;F fzf;fPl;L Nfhl;ghLfspy; khw;wjpd; tpisthf epjpr;

nraw;ghL kw;Wk; epjpepiy vd;gtw;wpd; kPJ Vw;gLk; tpisT
my;yJ jhf;fk; epjp$w;Wf;fspy; ntspg;gLj;jg;gly; Ntz;Lk;.

goikthj vz;zf;fU
,t; vz;zf;fUtpd; gpufhuk; xU epWtdj;jpd; fzf;NfLfspy;
vjpu;ghu;f;fg;gLk; ,yhgq;fs; fzf;fpw;F vLj;Jf; nfhs;sg;
glkhl;lhJ vdpDk; vjpu;ghu;f;fg;gLk; vy;yh el;lq;fSf;Fk;
Vw;ghL nra;ag;gly; Ntz;Lk;. ,t; vz;zf;fUthdJ xU
epWtdj;jpd; CLnray;fs; gjpT nra;ag;gLk; NghJ jFjpaw;w
tUkhdq; f s; ftdj; j pw; nfhs; s g; g lkhl; l hJ vd; g jid
typAWj;Jfpd;wJ.
10 Mf;fk; : f.tp. mNdh[d;
cjhuzk;
tUkjpahsu; ngWkjpapy; Iaf;fld; Vw;ghL nra;ag;Lk;
Mdhy; nrd;kjpahsu; ngWkjpapy; ngwf;$ba foptpw;F Vw;ghL
Nkw;nfhs;sg;gLtjpy;iy.

,Wjp ,Ug;gpid ngWkjpapLk; NghJ mjd; fpuak; my;yJ

Njwf;$ba ngWkjpapy; vJ FiwthdNjh mg;ngWkjpapy;
kjpf;fg;gLk;.

ntspg;gLjy; vz;zf;fU
ntspg;gLj;jy; vd;gJ cupikahsu;fs;> KjyPl;lhsu;fs;>
fld;gl;Nlhu;> fld; toq;fpNahu;> nghUs; toq;Fdu;> nghJkf;fs;
kw;Wk; NtW mf;fiw cila midtUf;Fk; NghJkhdJk;
kw;Wk; nghUj;jkhd jfty;fis toq;Ftjid Fwpf;Fk;. xU
epWtdj;jpdhy; jahupf;fg;gl;L ntspaplg;gLfpd;w epjpf;$w;Wf;fs;
mtw; i w gad; g Lj; J NthUf; F r; rupahd jPu; k hdq; f is
Nkw;nfhs;tjw;F Njitahd NghJkhd kw;Wk; nghUj;jkhd
midj;J jfty;fisAk; ntspg;gLj;jy; Ntz;Lk;.

,Ugf;fj; jd;ik my;yJ fzf;fPl;L rkd;ghl;L vz;zf;fU

,t; vz;zf;fUtpd gpufhuk; ve;j xU fhyj;jpYk; epWtdj;jpd;
nrhj;jhdJ mt; epWtdj;jpd nghWg;Gf;F rkdhdjhf ,Uf;Fk;.
nghJthf nghWg;ghdJ ,U gpujhd nghWg;ghf fhzg;gLk;.
cupikahsUila cupikahz;ik %yjdk; kw;Wk; ntspaf
jug;gpdu;fSf;fhd nghWg;G vd;gd MFk;. ,jd; gpufhuk;
fzf;fPl;L rkd;ghlhdJ gpd;tUkhW fhzg;gLfpd;wJ.
nrhj;Jf;fs; = %yjdk; + nghWg;Gf;fs;

,t; ,Ugf;fj;jd;ik vz;zf;fUthdJ fzf;fPl;by; ,lk;

ngWk; CLnray; f is gjpT nra; t jw; F cjTfpd; w J. ,t;
fzf;fPl;Lr; rkd;ghl;L vz;zf;fUtpd; mbg;gilapy; epjprhu;
CLnray;fs; gpd;tUkhW tpisit Vw;gLj;Jk;.
•• nrhj;J mjpfupg;G> nrhj;J FiwT
•• nrhj;J mjpfupg;G> nghWg;G mjpfupg;G
•• nrhj;J FiwT> nghWg;G FiwT
•• nghWg;G mjpfupg;G> nghWg;G FiwT
Mf;fk; : f.tp. mNdh[d; 11
 ,yq;if fzf;fPl;L epakk; 1
epjpf;$w;Wf;fis rku;g;gpj;jy;
LKAS - 01
epjpf;$w;Wf;fs; jahupg;gjd; gpujhd Nehf;fk; tzpfk; xd;wpd;
epjpepyik> epjprhu; nraw;ghLfspd; ngWNgWfs; kw;Wk; fhR
cl;ghr;ry;> ntspg;ghr;ry; gw;wpa jfty;fis nghUshjhu jPu;khdk;
Nkw;nfhs;tjw;fhf cs;sf kw;Wk; ntspaf gad;ghl;lhsu;fSf;F
toq;FtjhFk;.

epjp $w;Wf;fspd; tiffs;

1. nghJ Nehf;f epjpf; $w;W
nghJ Nehf;f epjpf;$w;W vd;gJ ntspaf Nehf;fq;fSf;fhf
jahupf;fg;gLgit MFk;.

2. tpNrl Nehf;f epjpf; $w;W

tpNrl Nehf; f epjpf; $ w; W vd; g J cs; s f Njitf; f hf
jahupf;fg;gLtjhFk;.

epjpf; $w;Wf;fspy; ,Ue;J ngwf;$ba tplaq;fs;

nrhj;Jf;fs;
nghWg;Gf;fs;
cupikahz;ik
tUkhdq;fs; kw;Wk; nryTfs;
fhR cl;ghr;ry;fs; kw;Wk; ntspg;ghr;ry;fs;

epjpf; $w;W xd;wpd; cs;slf;fq;fs; { $Wfs;

•• fhyj;Jf;fhd ,yhgk; my;yJ el;lk; kw;Wk; Kw;wlf;f
tUkhdf; $w;W
•• fzf;fPl;L fhy ,Wjpapyhd epjp epyikf; $w;W
•• fhyj;Jf;fhd cupikahz;ik kPjhd khw;w $w;W
•• fhyj;Jf;fhd fhR ghr;ry; $w;W
•• Fwpg; G f; f s; > fzf; f P l ; L nfhs; i ffs; kw; W k; Vida
nghUj;jkhd ntspg;gLj;jy;fs;
12 Mf;fk; : f.tp. mNdh[d;
epjpf; $w;Wf;fspd; Kf;fpaj;Jtk;
•• epWtdj;jpd; nraw;jpwid mwpe;J nfhs;tjw;F
•• tzpfj;jpd; fhR ghr;ry; njhlu;ghf jfty;fisg; ngw;Wf;
nfhs;tjw;F
•• tzpfj;jpd; tsg; gad;ghl;bid mwpe;j nfhs;tjw;F
•• tzpfj;jpd; epjp epyikia mwpe;J nfhs;tjw;F

epjpf; $w;Wf;fs; jahupf;fg;gLk; NghJ gad;gLj;jg;gLfpd;w

vz;zf;fUf;fs;
•• njhlu;e;J nry;Yk; vz;zf;fU
•• ml;LW vz;zf;fU
•• myFrhu; vz;zf;fU
•• nghUz;ik vz;zf;fU
•• nfhs;if khwh vz;zf;fU

epjpf; $w;Wf;fspy; ntspg;gLj;jg;gl Ntz;ba nghJthd

tplaq;fs;
•• tzpfj;jpd; ngau;
•• epjpf;$w;wpd; fzf;fPl;Lf; fhyk;
•• gad;gLj;jg;gl;l ehza myF
•• epWtdj;jpd; jd;ik
•• gad;gLj;jg;gl;l vz;fspd; ngWkjp

epjpf;$w;Wf;fspd; juk;rhu; rpwg;gpay;Gfs;

1. mbg;gilahd juk;rhu; gz;Gfs;
•• nghUj;jkhdJ
•• cz;ikahd gpujpepjpj;Jtk; { ek;gfj;jz;ik

2. juj;jpid mjpfupf;Fk; my;yJ cau;j;Jk; gz;Gfs;

•• xg;gplf;$ba jd;ik
•• tpsq;ff;$ba jd;ik
•• fhy mstpil cilajhf ,Uj;jy;
•• khwhj;jz;ik

Mf;fk; : f.tp. mNdh[d; 13

 ,yq;if fzf;fPl;L epakk; 2
,Ug;Gf;fs;
LKAS - 02

,Ug;Gf;fspd; tiffs;
,Ug;Gf;fs; nrhj;Jf;fshFk; ,J gpd;tUk; %d;W tifg;gLk;

KbTg;nghUs; ,Ug;G
tpw;gid Nehf;fk; fUjp tzpfj;jpy; itj;jpUf;fg;gLk;

eilKiw Ntiy
tpw;gid Nehf;fk; fUjp cw;gj;jp nrad;Kiwapy; cs;stw;iwf;
Fwpf;Fk;

%ynghUs; ,Ug;G
Nritfis toq;Ftjw;fhf my;yJ cw;gj;jp nra;Kiwapy;
Efu;tjw;fhd %yg;nghUisf; Fwpf;Fk;

,Ug;gpd; fpuak;
,Ug;gpd; fpuakhdJ gpd;tUk; %d;W fpuaq;fis cs;slf;Fk;
nfhs;tdT fpuak;
khw;wy; fpuak;
Vida fpuaq;fs;

nfhs;tdT fpuak;
,Ug;Gf;fis epfo;fhy ,lj;jpw;Fk; cupa epge;jidfSf;F
mika nfhz;LtUtjw;Fk; Vw;gLk; fpuaq;fisf; Fwpf;Fk;
cjhuzk; :
nfhs;tdT tpiy + ,wf;Fkjp tup + cl;Rikf; $yp

14 Mf;fk; : f.tp. mNdh[d;

khw;wy; fpuak;
%yg; n ghUis KbT nghUshf khw; W tjw; F Vw; g Lk;
fpuaq;fisf; Fwpf;Fk;
cjhuzk;
Neu; $ypfs; + cw;gj;jp Nke;jiyfs;

Vida fpuak;
Vida fpuak; vd;gJ tpNrl fl;lisf;fhd Nkyjpfkhf
Vw;gLk; nryTfisf; Fwpf;Fk;
cjhuzk;
cw;gj;jpAld; njhlu;Gglhj gpw Nke;jiy fpuaq;fs;

Njwf;$ba epfu ngWkjp NRV

,Ug; g pd; kjpg; g pglg; g l; l tpw; g id tpiyapy; ,Ue; J
tpw;gid nra;tjw;F Vw;gLk; Nkyjpf Nkk;gLj;jy; nryTfisAk;
kjpg;gplg;gl;l tpw;gidr; nryTfisAk; fopj;J tUk; ngwkjp
MFk;.
kjpg;gplg; ,Ug;ig
gl;l tpw;gidf;F kjpg;gplg;gl;l
Njwj;jF
= tpw;gid - khww;Wtjw;fhd + tpw;gid
epfu ngWkjp
tpw;gid nryTfs nryTfs;

,Ug;G fzpg;gPl;L #j;jpuq;fs; { Kiwfs;

1. Kjy; cs; Kjy; ntspNa Kiw (FIFO)
2. epiuaspf;fg;gl;l ruhrup Kiw (WAC)

,Ug;gpid nrythf fUjg;gLk; re;ju;gq;fs;

•• ,Ug;gpid tpw;gid nra;Ak; NghJ mJ mf;fhy gFjpf;fhd
nrythf fUjg;gLk;.
•• ,Ug;G fpuaj;ijj; Njwpa Njwj;jf;f ngWkjpf;F Fiwj;J
vOJtjhy; VOk; el;lk; nrytPdkhf fUjg;gLk;.

Mf;fk; : f.tp. mNdh[d; 15

,Ug;Gj; njhlu;ghd epjpf;$w;Wf;fspy; ntspg;gLj;jy;fs;
•• ,Ug;G fzpg;gPl;Lf;F gad;gLj;jg;gl;l ,Ug;G #j;jpuq;fs;
kw;Wk; fzf;fPl;L nfhs;iffs;
•• Fwpj;j fhyj;jpw;fhd nrythf fUjg;gLk; ,Ug;Gfspd;
ngWkjp
•• nghWg;Gf;fSf;F gpizahf toq;fg;gl;l ,Ug;Gfspd;
ngWkhdk;
•• ifapUg; G f; f s; epjpepiyf; $w; w py; my; y J Fwpg; g py;
tifg;gLj;jg;gly; Ntz;Lk;
•• nrytPdkhf Vw;gpirT nra;ag;gl;l ,Ug;Gf;fspy; VNjDk;
gjptspf;fg;gl;l ngWkjpfs;

16 Mf;fk; : f.tp. mNdh[d;

 ,yq;if fzf;fPl;L epakk; 7
fhRg;gha;r;ry; $w;W
LKAS - 07

fhRg;gha;r;ry; $w;W
fhRg; g ha; r ; r y; $w; W vd; g J xU tzpfj; j pd; Fwpj; j xU
fzf;fPl;L fhyj;jpy; ,lk;ngw;w fhR cl;gha;r;ry;fs; kw;Wk;
fhR ntspg;gha;r;ry; vd;gtw;iw ntspg;gLj;Jk; $w;W MFk;.

fhR
fhR vd; g J ifapy; cs; s fhRk; tq; f papy; cs; s Nfs; t p
itg;Gf;fs; vd;gtw;iwf; Fwpf;Fk;

fhRf;F rkdhdit
mjp$ba jputj;jd;ik nfhz;l FWq;fhy KjyPLfisf;
Fwpf;Fk;
cjhuzk;
jpiwNrwp cz;bay;fs;
Nrkpg;G itg;G

fhRg;gha;r;ry; $w;wpy; cs;slf;fg;Lk; eltbf;iffs;

1. nraw;ghl;L eltbf;if
2. KjyPl;L eltbf;if
3. epjpaPl;l eltbf;if

nraw;ghl;L eltbf;if
tzpfj;jpd; toikahd nraw;ghLfspdhy; Vw;gl;l fhR
cl;gha;r;ry;fs; kw;Wk; ntspg;gha;r;ry;fs; vd;gtw;wiwf; Fwpf;Fk;.

Mf;fk; : f.tp. mNdh[d; 17

KjyPl;L eltbf;if
eP z ; l fhy nrhj; J f; f s; kw; W k; KjyP L fs; vd; g tw; i wf;
fhRf;F nfhs;tdT nra;jy; kw;Wk; mtw;iwf; fhRf;F tpw;gid
nra;jy; kw;Wk; KjyPl;by; ,Ue;J ngw;Wf; nfhz;l fhR uPjpahd
tUkhdq;fis Fwpf;Fk;.

epjpaPl;l eltbf;if
cupik %yjdj;jpYk; fld; %yjdj; j pYk; khw; w q; fis
Vw;gLj;Jk; fhR %ykhd eltbf;iffs; MFk;.

18 Mf;fk; : f.tp. mNdh[d;

 ,yq;if fzf;fPl;L epakk; 8
fzf;fPl;L nfhs;iffs;> fzf;fPl;L
kjpg;gPl;L khw;wk; kw;Wk; tOf;fs;
LKAS - 08
fzf;fPl;Lf; nfhs;if
fzf;fPl;Lf; nfhs;if vd;gJ epjpf;$w;Wf;fisj; jahupg;gjpy;
kw;Wk; rku;gpg;gjpy; gpd;gw;wg;gLfpd;w jj;Jtq;fs;> kuGfs;>
tpjpfs; kw;Wk; vz;zf;fUf;fs; Nghd;wit MFk;.

mbg;gil tOf;fs;
mbg;gil tOf;fs; vd;gJ elg;G epjpahz;by; fz;Lgpbf;fg;
gl;lJk; fle;j fhy epjpf;$w;Wf;fspy; ntspg;gLj;jg;gl;ltw;iwj;
njhlu; e ; J rupnad epahag; g Lj; j Kbahjit mbg; g il
tOf;fs; MFk;.
cjhuzk;
vz; fzpj uPjpahd tOf;fs;
fzf;fPl;L nfhs;if gpuNahf uPjpahd tOf;fs;
Nkhrb Nehf;fj;jpyhd tOf;fs;
jfty;fis gpioahf nghUs; nfhs;tjdhy; Vw;gLk;
tOf;fs;
ftdFiwtpdhy; Vw;gLk; tOf;fs;

fzf;fPl;Lf; nfhs;ifia khw;wf;$ba re;ju;g;gq;fs;

epakq;fs;> rl;lq;fspd; khw;wk; fhuzkhf Njitg;gLk; NghJ
ek;gfkhdJk; kpfTk; njhlu;GilaJkhd jfty;fs; toq;f
Ntz;bapUg;gpd;

Mf;fk; : f.tp. mNdh[d; 19

kjpg;gPl;by; khw;wk;
•• nrhj;J kw;Wk; nghWg;Gf;fspd; Muk;g kPjpfspy; Vw;gLk;
khw;wk;
•• nrhj;Jf;ffspd; vjpu;ghu;f;fg;gl;l MAl;fhyj;jpy; Vw;gLk;
khw;wk;
•• nrhj;Jf;fspy; ,Ue;J vjpu;ghu;j;j cw;gj;jpfspy; Vw;gLk;
khw;wk;

nghUz;ik
cUg; g bfspd; jtWfs; tpLgly; f s; kw; W k; mtw; w pid
jtwhf Fwpg;gpLtjdhy; epjpf; $w;Wf;fis gad;gLj;JNthUf;F
epjp $w;Wfspy; cs;s jfty;fspd; mbg;gilapy; vLf;fg;gLk;
nghUshjhu jPu;khdq;fspy; nry;thf;fpid nrYj;jf; $bajhf
,Uf;Fkhapd; mt;tplak; nghUz;ik vdg;gLk;.

20 Mf;fk; : f.tp. mNdh[d;

 ,yq;if fzf;fPl;L epakk; 10
mwpf;ifapLk; jpfjpf;F
gpd;duhd epfo;Tfs;
LKAS - 10
epjpf; $w;Wf;fis mwpf;ifapLk; jpfjpf;Fk; mjid ntspaPL
nra;jtw;F mq;fpfhukspf;fg;gl;l jpfjpf;Fk; ,ilapy; epfOk;
rhjfkhd my;yJ ghjfkhd epfo;T fisf; Fwpf; F k; . ,it
,uz;L tifg;gLk;
rPuhf;f Ntz;ba epfo;Tfs;
rPuhf;f Njitaw;w epfo;Tfs;

rPuhf;f Ntz;ba epfo;Tfs;

mwpf; i fg; g Lj; J k; epjpahz; b d; ,Wjp jpfjpapy; cs; s
epyikfSf;F rhd;WgLj;jf; $ba epfo;Tfs; rPuhf;f Ntz;ba
epfo; T fs; vdg; g Lk; . ,it njhlu; g hd rP u hf; f q; f s; epjpf;
$w;Wf;fspy; Nkw;nfhs;sg;gl;L Njitahd ntspg;gLj;jy;fs;
Nkw;nfhs;sg;gly; Ntz;Lk;.

rPuhf;f Njitaw;w epfo;Tfs;

mwpf;ifaplg;gLk; epjpahz;Lf;Fg; gpd;du; Vw;gLk; epyikfs;
epjpahz;bd; epyikfSf;Fr; rhd;WgLj;j Kbahj epfo;Tfs;
MFk;. ,it Fwpg;Gf;fs; %yk; ntspg;gLj;jg;gLk;. ,it epjpf;
$w;Wf;fspy; rPuhf;fg;gLtjpy;iy.

ntspg;gLj;jy;fs;
epjpf; $w;Wf;fis ntspapLtjw;F mq;fpfhuk; mspf;fg;gl;l
jpfjp
mt;thW mDkjp mspj;jtu; njhlu;ghd jfty; epfo;tpd;
jd;ik
epjprhu; jhf;fk; gw;wpa kjpg;gPL my;yJ kjpg;gPL Nkw;nfhs;s
Kbahik gw;wpa jfty;fs;
Mf;fk; : f.tp. mNdh[d; 21
 ,yq;if fzf;fPl;L epakk; 16
Mjdk;> nghwp> cgfuzk;
LKAS - 16

♦♦ fpuak; (Cost)
nrhj; n jhd; i wr; ifafg; g Lj; j pf; nfhs; t jpy; my; y J
epUkhzpg;gjpy; Vw;gLk; fhR my;yJ fhRf;Fr; rkdhditfs;
my;yJ nfhs;tdTf; ifkhwhf mikAk; epahakhd ngWkjpahFk;.

♦♦ Nja;khdkplj;jf;f ngWkjp (Depreciable amount)

nrhj;jpd; fpuak; my;yJ mjw;Fg; gjpyPlhd ngWkjpapypUe;J
mr;nrhj;jpd; vQ;Rk; ngWkjpiaf; fopj;J tUk; njhifahFk;.

♦♦ ngWkhdj;Nja;T (Depreciation)
nrhj;njhd;wpd; gad;jU MAl;fhyq;fSf;fpilapy; KOtjw;Fkhf
mr;nrhj;jpdJ Nja;khdkplj;jf;f ngWkjpapid Kiwahfg;
gfpu;T nra;j njhifahFk;.

♦♦ Kd;nfhzu;e;j ngWkjp / nfhz;Lnry; kPjp

(Carrying amount)
jpuz;l ngWkhdj;Nja;T my;yJ kjpg;Gf; Fiwg;G el;lq;fspd;
(impairment) njhif fopj;j gpd;dUs;s nrhj;Jg; ngWkjpahFk;.

♦♦ cupkk; - Fwpg;ghd ngWkjp (Entity - Specific Value)

nrhj;njhd;wpd; gad;ghl;Lf; fhy Kbtpy; mfw;wy; nra;tjw;F
my;yJ nghWg;nghd;iwj; jPug;gdT nra;ifapy; Vw;gLnkd
vjpu; g hu; f ; F k; kw; W k; nrhj; n jhd; w pd; gad; g hl; b ypUe; J
njhlu; r ; r pahf vOtjw; F tzpfj; j pdhy; vjpu; g hu; f ; f g; g Lk;
fhRg;gha;r;ry;fspd; epfo;fhyg; ngWkjpahFk;.

22 Mf;fk; : f.tp. mNdh[d;

♦♦ epahakhd ngWkjp (Fair Value)
cupa egu;fs; mwpTlDk; tpUg;gj;JlDk; nrhj;njhd;iwf;
ifkhw;wpf; nfhs;tjw;F my;yJ nghWg;nghd;iwj; jPu;g;gjw;F
,zq;fpf; nfhz;l ngWkjpahFk;.

♦♦ kjpg;Gf; FiwT el;lk; (Impairment Loss)

nrhj;jpdJ kPsg; ngwj;jf;f ngWkjpf;F Nkyhd nrhj;jpd;
Kd;nfhzu;e;j ngWkjp ahFk;.

♦♦ Mjdk;> nghwp> cgfuzq;fshdit fl;GydhFk;

nrhj;Jf;fshFk;. ,it>
(m) nghUl;fs; my;yJ Nritfis cw;gj;jp nra;tjw;fhf
my;yJ tpepNahfQ; nra;tjw;fhf my;yJ thliff;F
tpLtjw;fhf my;yJ epUthfj; Njit Nehf;fq;fSf;fhf
itj;jpUf;fg;gLgitahf ,y;iy.
(M) xU tUlj;jpw;F Nkyhd fhyg;gFjpfSf;Fg; gad;gLj;
jg;glf;$baitahf ,Uf;Fk;.

♦♦ vQ;Rk; ngWkjp (Residual Value / Scrap Value)

nrhj; n jhd; w pd; gad; j U MAl; f hy Kbtpy; NjWnkd
kjpg;gplg;gl;l ngWkjpahFk;.

♦♦ gad;jU MAs; (Useful life)

tzpf epWtdj;jpdhy; gad;gLj;Jtjw;F vjpu;ghu;f;fg;gLk;
nrhj;jpdJ fhyg;gFjp my;yJ mr;nrhj;jpypUe;J cw;gj;jp nra;tjw;F
vjpu;ghu;f;fg;gLk; myFfspd; nkhj;j vz;zpf;ifahFk;.

♦♦ Mjdk; nghwp cgfuzq;fis nrhj;jhf ,dq;fhz;

gjw;Fupa epge;jidfs;:
1. cUg;gbAld; ,ize;j nghUshjhu eyd;fs; vjpu;fhyj;jpy;
tzpfj;jpDs; cl;ghAk; jd;ik fhzg;gLjy; Ntz;Lk;.

Mf;fk; : f.tp. mNdh[d; 23

2. mr;nrhj;jpw;F Vw;gl;l fpuak; tzpfj;jpdhy; ek;gfukhd
Kiwapy; fzpg;gplf; $bajhf ,Uj;jy; Ntz;Lk;.

♦♦ Mjdk; nghwp cgfuzq;fs; njhlu;ghd fpuak;:

1. Muk;gf; fpuak;
2. gpw;fhyf; fpuak;

• Muk;gf; fpuak; (Initial Cost)

Mjdk; nghwp cgfuzq; f isf; ifNaw; g jw; F my; y J
epUkhzpg;gjw;F my;yJ nfhs;tdT nra;tjw;F Muk;gj;jpy;
Vw;gl;l nryTfs; nrhj;Jf; fpuakhf %yjdkhf;fg;gLk;.

• gpw;fhyf; fpuak; (Subsequent Cost)

Mjdk; nghwp cgfuzq;fis ifNaw;w gpd;du; Vw;gLk;
fpuaq;fs; gpw;fhyf; fpuakhFk;. ,it ,U tifg;gLk;.
(1) %yjdr; nryTfs;
(2) tUkhdr; nryTfs; fpuaf;$Wfs;

♦♦ fpuaf;$Wfs;
1. ,wf;Fkjpj; jPu;itfs;> kPsg;ngwKbahj nfhs;tdT
tupfs; vd;git cs;slq;fyhf tpahghuf; fopTfisf;
fopj;j gpd;duhd nfhs;tpiy.
2. nrhj;jpid cupa ,lj;jpw;Ff; nfhz;L tUk; fpuak;.
3. khw;wy; fpuaq;fs;> Vida fpuaq;fs;

♦♦ ntspg;gLj;jf;$ba ngWkjpfs;
tzpfk; Kjd;Kjyhf Mjdk; nghwp cgfuzq;fisf; fpuaj;jpy;
kjpg;gpl;l gpd;du; gpd;tUk; ,U khjpupfspy; xd;iwj; njupT
nra;a Ntz;Lk;.
(1) fpua khjpup (2) kPs;kjpg;gPl;L khjpup

24 Mf;fk; : f.tp. mNdh[d;

♦♦ ntspg;gLj;jy;fs; (Disclosure)
1. nkhj;j Kd;nfhz;Lnry; ngWkjpiaj; jPu;khdpg;gjpy;
gad;gLj;jg;gl;l mstPl;L mbg;gilfs;.
2. gad;gLj;jg;gl;l Nja;khd Kiwfs;.
3. gad;gL MAl;fhyk; my;yJ Nja;khd tPjk;
4. fzf;fPl;Lf; fhy Muk;gj;jpYk; ,WjpapYk; cs;s nkhj;j
Kd;nfhz;Lnry; ngWkjpAk; jpuz;l ngWkhdj;Nja;Tk;
5. fzf; f P l ; L f; fhy Muk; g j; j pYk; ,WjpapYk; cs; s
Kd;nfhz;Lnry; ngWkjpfSf;fhd ,zf;fg;ghLfs;
(Nru;g;Gf;fs;> mfw;wy;fs;)

Mf;fk; : f.tp. mNdh[d; 25

 ,yq;if fzf;fPl;L epakk; 17
Fj;jif
LKAS - 17
Fj;jif
Fj; j if vdg; g LtJ Vw; W f; n fhs; s g; g l; l fhyk; tiu
nrhj;jpid gad;gLj;JtJ njhlu;ghd cupikia fl;lzk;
xd; i wr; nrYj; j p Fj; j iff; F toq; F gtuhy; Fj; j iff; F
ngw;W nfhs;gtUf;F toq;Ftjw;fhd xg;ge;jk; ,JthFk;.

Fj;jif tiffs;
epjp Fj;jif
nraw;ghl;L Fj;jif

epjp Fj;jif
epjp Fj; j if vdg; g LtJ nrhj; J njhlu; g hd cupik
kw;Wk; gpujpgyd;fs; Mfpa midj;Jk; nfhs;tdthsUf;F
ifkhw;wg;gLfpd;w Fj;jif epjp Fj;jif vdg;gLk;. nghJthf
Fj;jif fhy Kbtpy; nrhj;jpd; cupik ifkhw;wg;gLk;.

nraw;ghl;L Fj;jif
nraw;ghl;L Fj;jif vd;gJ nrhj;J njhlu;ghd ,lu;fisAk;
gpujpgyidAk; Fj;jifahsu; jhq;fpf; nfhs;Sfpd;w xg;ge;jk;
nraw;ghl;L Fj;jif MFk;. ,q;F Fj;jif fhy Kbtpy; nrhj;J
Fj;jiff;F ngw;W nfhz;ltuhy; Fj;jiff;F toq;fpatUf;F
kPs xg;gilf;fg;gly; Ntz;Lk;.

nraw;ghl;L> epjp Fj;jiff;F ,ilapyhd gpujhd

NtWghLfs;
nraw;ghl;L Fj;jif
• ,lu;fSk;> gpujpgyd;fSk; Fj;jifahsiuj; jhq;fpf;nfhs;Sk;
xg;ge;jk;
26 Mf;fk; : f.tp. mNdh[d;
• Fj;jif fhy Kbtpy; Mjdj;jpd; cupik ifkhw;wg;glhJ
• Fj;jif fhy Kbtpy; Mjdj;jpd; Kfg; ngWkjpia nrYj;jp
kPsg;ngw KbahJ

epjp Fj;jif
• Fj;jiff; nfhs;tdthsUf;Ff; fhl;Ljy; nra;af; $ba xg;ge;jk;
• ifkhw;wg;glyhk;
• kPsg;ngw KbAk;

Fj;jif nfhs;tdthsuJ fzf;F Gj;jfq;fspy; gjpTfs;

1. Fj;jif mbg;gilapy; nfhs;tdT nra;Ak; nghJ Fwpj;j
nrhj;Jf; fzf;F tuT
Fj;jif fld; nfhLdu; fzf;F nryT
2. Muk;g itg;G gzk; nrYj;Jk; nghJ Fj;jif fld; nfhLdu;
fzf;F tuT
fhR { tq;fp fzf;F tuT
3. Fj;jif jtizg; gzk; tl;bAld; nrYj;Jk; NghJ Fj;jif
fld; nfhLdu; fzf;F tuT
Fj;jif tl;b fzf;F nryT
fhR { tq;fp fzf;F nryT
4. Fj;jif nrhj;J ngWkhd Nja;tplg;gLk; NghJ ngWkhd
Nja;T fzf;F tuT
ngWkhd Nja;T Vw;ghl;L fzf;F nryT

Fwpg;G
nraw;ghl;L Fj;jif nrhj;jpw;F ngWkhd Nja;T Nkw;nfhs;sg;gl
KbahJ.
nraw;ghl;L Fj;jif nfhLg;gdT
nraw;ghl;L Fj;jif nfhLg;gdT tuT
fhR { tq;fp fzf;F nryT

Mf;fk; : f.tp. mNdh[d; 27

 ,yq;if fzf;fPl;L epakk; 18
tUkhdq;fs;
LKAS - 18
• tzpfq;fspy; rhjhuz nraw;ghLfspD}lhf tUkhdq;fs;
vOfpd;wd. tUkhdk; gpd;tUk; ,U fhuzpfspdhy; cUthFk;.
(1) tUkhdk; (2) ,yhgk;

• tUkhdk; vd;gjd; tiutpyf;fzk;:

cupikahsuJ gq;fspg;gpdhy; cupikapy; Vw;gLk; mjpfupg;G
jtpu;e;j tzpfj;jpd; cupikapy; jhf;fj;ij Vw;gLj;jf;$ba NtW
tzpf eltbf;iffsJ mD$yq;fspdhy; Vw;gLk; cl;gha;r;ry;fs;
tUkhdk; vdg;gLk;. ,it tpw;gidfs;> Nritf;fl;lzq;fs;>
tl;b> ,iw Nghd;w gy;NtW topfspy; fpilf;fg;ngWk;.

• tUkhdq;fis ,dq;fhz;gjw;Fupa epajpfs;:

1. tUkhdq;fspD}lhf tzpfj;jpDs; vjpu;fhyg; nghUshjhu
mD$yq;fspd; cl;gha;r;rnyhd;W ,lk;ngwy; Ntz;Lk;.
2. mj;jifa tUkhdq;fsJ ngWkhdk; ek;gfukhd Kiwapy;
mstplf;$bajhf ,Uj;jy; Ntz;Lk;.

• tUkhdq;fs; vd;gjDs; cs;slq;Fgit:

1. nghUs; tpw;gid tUkhdk;
2. Nrit toq;fy; tUkhdk;
3. Nkyjpfr; nrhj;Jf;fis ntspj;jug;gpdu;fs; gad;gLj;Jk;
re;ju;g;gj;ij toq;Ftjd; %yk; ciof;fg;gLgit:
• tl;b
• gq;Fyhgk;
• ,iw

28 Mf;fk; : f.tp. mNdh[d;

 ,yq;if fzf;fPl;L epakk; 37
Vw;ghL> epfoj;jf;f nghWg;G> epfoj;jf;f nrhj;J
LKAS - 37
♦♦ Vw;ghL (Provision)
fhyk; my;yJ msT njhlu;gpy; epr;rakw;w epiyiknahd;Wld;
$ba nghWg;Gf;fshFk;.

♦♦ Vw;ghLfspd; ntspg;gLj;jy;fs;
1. fhy vy;iyapy; Muk;g> ,Wjpj; njhiffs;
2. tUlj;jpy; nra;j Nkyjpf Vw;ghL
3. gad;gLj;jpa njhif
4. gad;gLj;jhJ kPsg; gjptopj;j njhif

♦♦ epfoj;jf;f nghWg;G (Contingent Liability)

mikg; g pd; G+uz fl; L g; g hl; L f; F cl; g lhj epr; r akw; w
vjpu;fhy epfo;T / epfo;Tfs; epfo;tjhy; my;yJ epfohjpUg;gjdhy;
jPu;khdpf;fg;glf;$ba flg;ghnlhd;whFk;.

♦♦ epfoj;jf;f nghWg;Gf;F cjhuzk;

1. CopaUf;F nfhLf;fNtz;b Vw;glyhnkd vjpu;ghu;f;Fk;
,og;gPl;Lj; njhiffs;.
2. NtW Ml;fspd; fld;fSf;Fg; gpiz epw;wy;.
3. tpw;w nghUl;fs; njhlu;gpy; toq;fg;gl;l cj;juthjk;.

♦♦ epfoj;jf;f nghWg;gpd; ntspg;gLj;jy;

1. epfoj;jf;f nghWg;gpd; jd;ik
2. Vw;glf;$ba epjpj;jhf;f kjpg;gPL.
3. fhyk;> msT njhlu;ghd epr;rakw;w jd;ik.
4. epfoj;jf;f el;lk; kPs; epjpaPl;l tha;g;Gs;s jd;ik.

Mf;fk; : f.tp. mNdh[d; 29

♦♦ epfoj;jf;f nrhj;J (Contingent Asset)
fle; j fhy epfo; T fspd; ngWNgwhf cUthff; $ baJk;
mikg;gpdJ G+uzfl;Lg;ghl;bd; fPo; nfhz;L tu Kbahj
epr;rakw;w vjpu;fhy epfo;T / epfo;Tfs; eilngWjy; my;yJ
eilngwhJ tpLtjdhy; kl;Lk; cWjpg;gLj;jf;$ba nrhj;Jf;
fshFk;.
c-k; : (i) tof;Ffspy; vjpu;ghu;f;Fk; el;l<l;Lj;njhif
(ii) nfhs;tdT njhlu;gpyhd xg;ge;j eyd;fs;.

30 Mf;fk; : f.tp. mNdh[d;

 fle;j fhy tpdhf;fs; kw;Wk; tpilfs;
vy;yh tpdhf;fSf;Fk; tpil vOJf.

01. mLj; j hz; L mwpKfg; g Lj; j g; g ltpUf; F k; cw; g j; j pg;

nghUnshd; w pd; re; i jg; g Lj; j y; gpur; r huj; j pw; f hf eil
Kiwahz;by; nryT nra;ag;gl;l ghupa njhif njhlu;gpy;
gpd;tUtdtw;Ws; vJ rupahdJ.
1. nrhj;njhd;whf ,dq;fhzy;
2. mLj;jhz;Lf;fhd nrynthd;whf ,dq;fhzy;
3. mt; cw;gj;jpg; nghUspd; Nke;jiyf; fpuakhf ,dq;fhzy;
4. eilKiwahz;bd; nrythf ,dq;fhzy;
5. nrhj;njhd;whf ,dq;fz;L> gpd;du; mjidg; gjptopj;jy;

02. 2011.03.31 ,y; Kbtile;j tUlj;jpw;fhd epjpf;$w;Wf;fspy;

fk;gdpnahd;wpd; ,af;Fdu;fs; 2011.06.30 ,y;
ifnahg; g kpl; L s; s du; . epjpf; $ w; W f; f s; 2011.07.15 ,y;
,lk;ngw;w tUlhe;j nghJf;$l;lj;jpy; gq;Fjhuu;fspdhy;
mq;fPfupf;fg;gl;lJ. fPo;tUk; epfo;Tfs; njhlu;gpy; jfty;fs;
jug;gl;Ls;sd.
A - nts;sk; fhuzkhf 2011.05.20 ,y; &. 250 000 ngWkjpahd
mYtyf cgfuzq;fs; Nrjkile;Js;sd.
B - 2009 ,y; thbf;ifahsu; xUtupdhy; fk;gdpf;F vjpuhfj;
njhLf;fg;gl;l tof;Fj; njhlu;gpy; 2011.06.15 ,y;
jPu;g;G toq;fg;gl;lJ. ,j;jPu;g;G &. 150 000 ,og;gPl;L
nghWg;gpid fk;gdpf;F Vw;gLj;jpAs;sJ.
C - 2011.03.31 ,y; &. 300 000 kP j papidf; nfhz; L s; s
thbf;ifahsu; xUtu; 2011.07.05 ,y; Kwptile;jtuhf
gpufldg;gLj;jg;gl;Ls;shu;. fk;gdpahdJ Ie;njhif
jpdj;jd;W ,j;njhiff;fhd KO Vw;ghl;ilAk; Vw;fdNt
nra;jpUe;jJ.

Mf;fk; : f.tp. mNdh[d; 31

 NkYs;s epfo;Tfspy; vitfSf;F 2011.03.31 ,y; Kbtile;j
tUlj;jpw;fhd epjpf;$w;Wf;fspy; rPuhf;fk; Njitg;gLfpwJ?
1. A khj;jpuk; 2. A, B Mfpad khj;jpuk;
3. B khj;jpuk; 4. B, C Mfpad khj;jpuk;
5. A, B, C Mfpad vy;yhk;

03. rhj;jpakhd nraw;wpl;lkhf milahsk; fhzg;gl;l Gjpa

cw;gj;jp nra;Kiw xd;iw jhgpg;gJ njhlu;gpy; vOe;j gpd;tUk;
fpuaq;fspy; vitfis %yjdkhf;ff;$ba mgptpUj;jpf;
fpuaq;fshf ,dq;fhz KbAk;?
A - cw; g j; j p nra; K iwapid mgptpUj; j p nra; t jw; F g;
gad;gLj;jpa %yg;nghUs;fs;
B - Copau;fs; cw;gj;jp nra;KiwAld; gupr;rakhtjw;fhd
gapw;rpf; fpuak;
C - cw;gj;jp nra;Kiwapd; rhj;jpaj; jd;ikia kjpg;gply;
njhlu;gpy; Vw;gl;l MNyhridf; fl;lzq;fs;
D - cw;gj;jp nra;Kiwiaj; jhgpf;Fk;NghJ gad;gLj;jg;gl;l
Ma;T$l cgfuzq;fspw;fhd ngWkhdj; Nja;T
1. A, C Mfpad khj;jpuk; 2. A, D Mfpad khj;jpuk;
3. A, B, C Mfpad khj;jpuk; 4. A, C, D Mfpad khj;jpuk;;
5. A, B, C, D Mfpad vy;yhk;

04.fk;gdpnahd;W ngWkhdj; Nja;T Kiwapid Neu;Nfhl;L

KiwapypUe;J Fiwe;J nry; kPjp Kiwf;F eilKiwahz;by;
khw;wpAs;sJ. Nkw;$wpa khw;wj;ijr; rPuhf;f Ntz;baJ vjpy;?
1. fzf;fPl;Lf; nfhs;if khw;wnkhd;whf ,Ug;gjhy; Kd;ida
fhy epjpf;$w;Wfspy;
2. fzf;fPl;Lf; nfhs;if khw;wnkhd;whf ,Ug;gjhy; vjpu;fhy
epjpf;$w;Wfspy;
3. fzf;fPl;L kjpg;gPLfspy; khw;wnkhd;whf ,Ug;gjhy;
vjpu;fhy epjpf;$w;Wfspy;

32 Mf;fk; : f.tp. mNdh[d;

 4. fzf;fPl;L kjpg;gPLfspy; khw;wnkhd;whf ,Ug;gjhy;
epfo;fhy kw;Wk; vjpu;fhy epjpf;$w;Wfspy;
5. fzf;fPl;L nfhs;if khw;wnkhd;whf ,Ug;gjhy; Kd;ida
fhy kw;Wk; epfo;fhy epjpf;$w;Wfspy;

05. epWtdnkhd; w pd; ruf; f pUg; g hdJ A, B vd; D k; ,uz; L

cUg;gbfisf; nfhz;Ls;sJ. 2011.03.31 ,y; cs;s ruf;fpUg;G
kPjp njhlu;gpy; gpd;tUk; jfty;fs; jug;gl;Ls;sd.

ruf;F ngsjpf Gj;jf kPjp myFf; vjpu;ghu;f; vjpu;ghu;f;

cUg;gbfs; kPjp (myFfs;) fpuak; fg;gl;l fg;gl;l
(myFfs;) (&.) myF myF
tpw;gid tpw;gid
tpiy (&.) nryT (&.)
A 1000 1000 40 75 15
B 800 900 70 65 5

(m) ‘cUg;gbf;F cUg;gb’ mbg;gilapy; ruf;fpUg;G kjpg;gplg;

gLkhapd; 2011.03.31 ,y; cs;sthwhd Ie;njhifapy;
fhl;lg;gl Ntz;ba ruf;fpUg;gpd; ngWkjpiaf; fzpf;f.

&. ....................................................................................

(M). cUg;gb ‘B’ ,d; Gj;jf kPjpf;Fk;> ngsjpf kPjpf;Fkpilapy;

NtWgLk; njhifia vjpu; g hu; f ; f g; g l; l tpw; g id
tpiyapy; fsQ;rpaf; fhg;ghsuplkpUe;J ngw;Wf;nfhs;s
KbAk; vdf; fUjp ,jw;fhd ehl;Fwpg;Gg; gjptpid
vOJf.
.........................................................................................
.........................................................................................
.........................................................................................

Mf;fk; : f.tp. mNdh[d; 33

06. epjpf;$w;Wf;fisj; jahupj;jy; kw;Wk; rku;g;gpj;jy; rl;lfj;jpw;fika
epjpf;$w;Wf;fspd; ,uz;L mbg;gil vLNfhs;fs; vit?
1. myFrhu;> ml;LW
2. myFrhu;> njhlu;e;J ,aq;Fjy;
3. myFrhu;> fhy mstPL
4. ml;LW> njhlu;e;J ,aq;Fjy;
5. fhy mstPL> gz mstPL

07. tpw;gidf; fpuaj;ij xU nrytpdkhfTk; tUl KbtpYs;s

ruf;fpUg;igr; nrhj;njhd;whfTk; kpfr; rpwg;ghf ,dk;fhzg;
gad;gLj;jg;gLk; vz;zf;fU gpd;tUtdtw;Ws; vJ?
1. njhlu;e;J ,aq;Fjy; 2. tuyhw;Wf; fpuak;
3. ,izjy; 4. Kd;ndr;rupf;if
5. Njwy;

08. fk;gdpahdJ 31.30.2012 ,y; ruf;fpUg;Gf;fspd; %d;W cUg;gbfs;

njhlu;ghfg; gpd;tUk; jfty;fis toq;fpaJ
cUg;g b cw;g j;j pf; vjpu;g hu;f ;f g;g Lk; vjpu;ghu;f;fg;gLk; tpw;gidr;
fpuak; tpw;gid nryTfs;
(&gh) (&gh) (&gh)
A
13 000 15000 5000
B 10000 16000 4000
C 17000 19000 7000
‘cUg;gb’ mbg;gilapy; 31.03.2012 ,y; ruf;fpUg;Gfspd;
ngWkjp vd;d?
1. &gh 32 000 2. &gh 34 000
3. &gh 40 000 4. &gh 42 000
5. &gh 50 000

09. gpd; t Utdtw; w py; vit epWtdnkhd; w py; epfoj; j f; f

nghWg;Gf;fshf ntspg;gLj;j KbAk;?
A - epjp epWtdnkhd;wplkpUe;J ngw;w fld;
B - epWtdj;jpw;F vjpuhd jPu;f;fg;glhj tof;F

34 Mf;fk; : f.tp. mNdh[d;

 C -
,d;ndhU epWtdj;jpdhy; ngwg;gl;l fld; xd;wpw;F Xu;
cj;juthsuhfr; nraw;gLtjw;fhd cld;gbf;ifnahd;W
D - tq;fpf; fzf;nfhd;wpd; Nkyjpfg;gw;W kPjp
1. A, B Mfpad khj;jpuk; 2. A, C Mfpad khj;jpuk;
3. B, C Mfpad khj;jpuk; 4. A, B, D Mfpad khj;jpuk;;
5. A, B, C, Mfpad vy;yhk;

10. tiuaWf;fg;gl;l kJuh nghJf;fk;gdpapd; 31.03.2012 ,y;

Kbtile;j tUlj;jpw;fhd epjpf; $w;Wf;fSf;F 30.06.2012
,y; mjd; ,af;Fdu;fs; mq;fPfhuk; mspj;jdu;. ,f;fk;gdp
njhlu;gpy; 01.04.2012 ,w;Fk; 30.06.2012 ,w;Fk; ,ilapyhd
fhyg;gFjpapy; gpd;tUk; epfo;Tfs; ,lk;ngw;wd.
A - njhlu;r;rpahf el;lj;ij mDgtpf;Fk; tpahghuj;jpd;
mynfhd;wpd; nraw;ghl;il epWj;Jtjw;fhd jpl;l
nkhd;wpd; mwptpg;G
B - Ie;njhifj; jpfjpapYs;s Kwptile;j fld;gl;ltu;
xUtuplkpUe;J tuNtz;ba fzprkhd njhif
C - re;ijtpiy tPo;r;rpapdhy; FWq;fhy KjyPLfspd; ngW
kjpapy; Vw;gl;l tPo;r;rp
D - Ie;njhifj; jpfjpapYs;s nghWg;nghd;wpid ,dq;fhz;gij
cWjpnra;j tof;nfhd;wpd; jPu;g;G

Nkw; $ wpatw; W s; vit Ie; n jhifj; jpfjpapy; rP u hf; f k;

nra;ag;gly; Ntz;Lk;
1. A, C Mfpad khj;jpuk; 2. B, D Mfpad khj;jpuk;
3. A, B, D Mfpad khj;jpuk; 4. B, C, D Mfpad khj;jpuk;;
5. A, B, C, D Mfpad vy;yhk;

11. fl;blnkhd;wpd; vjpu;ghu;f;fg;gl;l gad;jU tho;Tf;fhyj;ij

kPs; kjpg;gPL nra;Ak;NghJ mjdhy; mr;nrhj;jpd; tUlhe;j
ngWkhdj;Nja;tpy; Vw;gLk; khw;wk; epjpf; $w;Wf;fspy; vt;thW
gjpag;gLk;.
Mf;fk; : f.tp. mNdh[d; 35
 1. fzf;fPl;L kjpg;gPl;bd; khw;wnkhd;whff; fUjp eilKiw
kw;Wk; vjpu;fhyq;fSf;fhd ,yhgk; my;yJ el;lj;jpy;
rPuhf;fk; nra;ag;gLk;
2. fzf;fPl;L kjpg;gPl;bd; khw;wnkhd;whff; fUjp> epWj;jpitj;j
tUtha;fspd; Muk;g kPjp kPs; Fwpg;gplg;gLk;
3. tO xd;whff; fUjp epWj;jpitj;j tUtha;fspd; Muk;g kPjp
kPs; Fwpg;gplg;gLk;
4. tO xd;whff; fUjp eilKiwf; fhyj;jpw;Fupa ,yhgk;
my;yJ el;lk; rPuhf;fk; nra;ag;gLk;
5. fzf;fPl;Lf; nfhs;ifapd; khw;wnkhd;whff; fUjp> epWj;jpitj;j
tUtha;fspd; Muk;g kPjp kPs; Fwpg;gplg;gLk;.

12.1995 Mk; Mz;bd; 15 Mk; ,yf;f ,yq;if fzf;fPl;L kw;Wk;

fzf;fha;T epakq;fs; rl;lj;jpd; fPo; cUthf;fg;gl;l ,uz;L
rl;luPjpahd epWtdq;fs; vit?
1. ....................................... 2. ..............................................

13. gpd;tUk; fzf;fPl;L vz;zf;fUf;fshy; vJ fzf;fPl;Lr;

rkd;ghl;by; cupikahz;ikapid xU jdpj;j $whf ,dk;
fhZkhW Ntz;b epw;fpwJ?
1. njhopy; KOikf;$W 2. ml;LW
3. njhlu;e;J ,aq;Fjy; 4. ,izj;jy;
5. fzf;fPl;Lf;fhyk;

14. gpd;tUk; fzf;fPl;L vz;zf;fUf;fspy; vJ { vit epWtd

nkhd;wpd; epjpf; $w;Wf;fspy; cj;juthjj;jpw;F Vw;ghl;bid
Nkw;nfhs;tJld; njhlu;GilajhFk;?
A - ml;LW
B - ,izj;jy;
C - Njwy;
1. B kl;Lk; 2. A , B Mfpad khj;jpuk;;
3. A , C Mfpad khj;jpuk; 4. B, C Mfpad khj;jpuk;
5. A , B, C Mfpad khj;jpuk;

36 Mf;fk; : f.tp. mNdh[d;

15. fk; g dpnahd; W czTr; r hiynahd; i wf; fl; L tjw; f hf
01.10.2012 ,y; epynkhd;iw thq;fpaJ. ,J njhlu;gpy;
gpd;tUk; nryTfs; Vw;gl;Ls;s.
epyj;jpd; nfhs;tdT tpiy 4000
Kj;jpiu tupAk; rl;lf; fl;lzq;fSk; 200
epyj;jpypUe;J gioa fl;llj;ij
mfw;Wtjw;fhd fpuak; 200
fl;llk; fl;Ltjw;fhf epyj;ijf;
jahu;gLj;j Vw;gl;l fpuak; 250
epyj;jpd; tUlhe;j guhkupg;Gf; fpuak; 100
NkYk; gioa fl; l lg; nghUl; f s; &gh 50000 ,w; F
tpw;fg;gl;lJ
gpd;tUtdtw;Ws; ,. f. ep - (LKAS - 16) - Mjdk;> nghwp> kw;Wk;
cgfuzk;’ ,jd;gb 31.03.2013 ,Ys;sthwhd epyj;jpd; fpuak;
vJ?
1. &. 4 400 000 2. &. 4 450 000
3. &. 4 550 000; 4. &. 4 600 000;
5. &. 4 700 000
16. gpd;tUk; #o;epiyfspy; vJ { vit fk;gdpapd; epjpf; $w;Wf;fspy;
nghWg;Gf;fSf;fhd Vw;ghLfspy; xd;whf ,dq;fhz ,l;Lr;
nry;Yk;?
A - gOjile;jitfs; jpUj;jpf; nfhLf;fg;gLk; vd;gjw;fpzq;f
xU tUl cj;juthjj;jpy; nghUl;fs; tpw;gid nra;ag;
gl;Ls;sJ.
B - tUl ,Wjpapy; tpahghuf; fld;gl;Nlhu; kPjpapd; kPJ
Iaf;fldpw;fhd Vw;ghL nra;ag;gl;Ls;sJ
C - rl;l Njitg;ghL ,y;yhj NghJk;. cw;gj;jpr; nra;Kiwahy;
Vw;gLk; #oy; khriljypid ,ayf;$bastpw;F Fiwj;jy;
NjitahdjhFk;.
1. A khj;jpuk; 2. B khj;jpuk;;
3. A , C Mfpad khj;jpuk; 4. B, C Mfpad khj;jpuk;
5. A , B, C Mfpa vy;yhk;

Mf;fk; : f.tp. mNdh[d; 37

17. tiu> ee;jd; nghJf;fk;gdpapd; 31.03.2013 ,y; KbtilAk;
tUlj;jpw;fhd epjpf; $w;Wf;fspw;F 31.05.2013 ,y; ,af;Fdu;fshy;
mjpfhukspf;fg;gl;Ls;sJ. fk;gdpapd; tUlhe;jg; nghJf;
$l; l khdJ 15.06.2013 ,y; ,lk; n gw; W s; s J. fk; g dp
njhlu;ghd gpd;tUk; epfo;Tfs; 31.03.2013 ,w;Fg;gpd;du;
,lk; ngw;Ws;sJ.
A - 01.04.2013 ,ypUe;J 20.04.2013 tiu nfhOk;G gq;Fg;
gupkhw;wfj;jpy; gl;bayplg;gl;Ls;s fk;gdpfs; KjyPLfspd;
re;ijg; ngWkjpapy; tPo;r;rp
B - Kf; f pa thbf; i fahsu; xUtuhy; 01.10.2012 ,y;
fk;gdpf;nfjpuhfj; njhLf;fg;gl;l tof;nfhd;wpy; mtUf;F
Vw;gl;l ghjpg;Gf;fSf;F fk;gdp gzk; nrYj;j Ntz;Lk;
vd;gij cWjpg;gLj;jp 30.04.2013 ,y; ePjpkd;wj;jpdhy;
toq;fg;gl;l jPu;g;G
C - 31.03.2013 ,y; KbtilAk; tUlj; j pw; f hd ,Wjpg;
gq;fpyhgkhf gq;nfhd;wpw;F &. 2 ,id 10.06.2013 ,y;
gpufldg;gLj;jy;
D - 31.03.2013 ,Ys;s ruf;Ffs; mjd; fpuaj;jpid tpl Fiwthd
tpiyapy; 25.05.2013 ,y; tpw;gid nra;ag;gl;lik.
NkNy fhzg;gLk; ve;j epfo;Tfis 31.03.2013 ,Ys;s epjpf;
$w;Wf;fspy; rPuhf;fk; nra;jy; Ntz;Lk;?
1. A, C Mfpad khj;jpuk; 2. A, D Mfpad khj;jpuk;;
3. B , D Mfpad khj;jpuk; 4. B, C, D Mfpad khj;jpuk;
5. A , B, C, D Mfpa vy;yhk;

18. epjpf; $w;Wf;fisj; jahupj;jy; kw;Wk; rku;g;gpj;jy; rl;lfj;jpy;

jug;gl;Ls;s tiutpyf;fzj;jpw;fika nghWg;nghd;wpw;fhd
%d;W gpujhd gz;GfisAk; Fwpg;gpLf.
.................................................................................................
.................................................................................................
.................................................................................................

38 Mf;fk; : f.tp. mNdh[d;

19. “,. f. ep. 8 (fzf;fPl;L nfhs;iffs; kw;Wk; fzf;fPl;L kjpg;
gPl;by; Vw;gLk; khw;wq;fSk; jtWfSk;) ,d;gb epWtd
nkhd; W jdJ fzf; f P l ; L f; nfhs; i ffis khw; w f; $ ba
,uz;L #o;epiyfisj; jUf.
.................................................................................................
.................................................................................................

20. gpd;tUk; fzf;fPl;L vz;zf;fUf;fspy; vJ epjpf; $w;Wf;fspy;

fld;gl;Nlhu; kw;Wk; fld;nfhLj;Njhiu ,dq;fhz;gjw;fhd
mbg;gilapid toq;FfpwJ?
1. ml;LW 2. njhopy; KOikf;$W
3. fzf;fPl;Lf; fhyk; 4. ,izj;jy;
5. Njwy;

21. gpd;tUk; fzf;fPl;L vz;zf;fUf;fspy; vJ nrhj;Jf;fs;>

nghWg;Gf;fs; vd;gtw;iw eilKiw kw;Wk; eilKiway;yhr;
nrhj; J f; f shf tifg; g Lj; j Yf; f hd mbg; g ilapid
toq;FfpwJ?
1. ml;LW 2. khwhj;jd;ik
3. njhlu;e;J ,aq;Fjy; 4. fzf;fPl;Lf; fhyk;
5. Njwy;
22. gpd; t Uk; jfty; f s; fk; g dpnahd; w pdhy; 01.03.2014 ,y;
nfhs;tdT nra;ag;gl;l ,ae;jpunkhd;Wld; njhlu;ghdit.
,f;fk;gdp ngWkjp Nru; tupf;fhfg; (VAT) gjpag;gl;Ls;sJ.
,ae;jpuj;jpd; gl;bay; tpiy ................................. 800000
ngWkjp Nru; tup nrYj;jpaJ ................................ 86400
Nghf;Ftuj;Jf; fpuak; ............................................. 30000
miktplk; jahupj;jy; fpuak; ................................. 20000
epu;khzpg;Gf; fpuak; ................................................ 40000
Muk;gg; gupNrhjidf; fpuak; ................................. 50000
nfhs; t dtpd; N ghJ 10% tpahghuf; fopT ngwg; g l; l J.
Muk;g gupNrhjidapd;NghJ cw;gj;jp nra;ag;gl;l 100 myFfs;
Mf;fk; : f.tp. mNdh[d; 39
mynfhd;Wf;F &. 300 Mftpw;gid nra;ag;gl;lJ. LKAS 16
(Mjdk;> nghwp kw;Wk; cgfuzk;) ,d;gb Muk;g ,dq;fhzypy;
,ae;jpuj;jpd; fpuak; :
1. &. 830 000 2. &. 860 000
3. &. 896 400 4. &. 910 000
5. &. 916 400
23. fk;gdpnahd;wpd; fzf;fhz;L 31.02.2014 ,y; Kbtile;jJ.
,af;Fdu;fs; epjpf; $w;Wfis toq;Ftjw;F 30.06.2014 ,y;
mjpfhukspj;jpUe;jdu;. fk;gdpapd; tUlhe;j nghJf;$l;lk;
15.07.2014 ,y; ,lk;ngw;wJ. fk;gdp njhlu;ghd gpd;tUk;
epfo;Tfs; 31.03.2014 ,w;Fg; gpd;du; ,lk;ngw;Ws;sd.
A - 31.03.2014 ,y; cs; s thwhd &. 500 000 kP j pAila
fld;gl;Nlhu; xUtu; 30.04.2014 ,y; Kwptile;jtuhfg;
gpufldg; gLj;jg;gl;lhu;
B - 31.03.2014 ,y; &. 800000 kPjpAila fld;gl;Nlhu; xUtu;
10.07.2014 ,y; Kwptile;jtuhfg; gpufldg;gLj;jg;gl;lhu;.
C - 31.03.2014 ,y; cs; s thwhd &. 600000 fpuaj; j py;
kjpg;gplg;gl;l ruf;fpUg;ghdJ 10.04.2014 ,y; &. 550000
,w;F tpw;fg;gl;lJ.
D - KjyPLfspd; re;ijg; ngWkjpahdJ 30.04.2014 ,ypUe;J
30.06.2014 tiuapyhd fhyg;gFjpapy; &. 300000 ,dhy;
Fiwtile;jJ.
Nkw;gb epfo;Tfspy; 31.03.2014 ,y; Kbtile;j tUlj;jpw;fhd
epjpf; $w;Wf;fspy; rPuhf;fk; nra;ag;gl Ntz;bait vit?
1. A, B Mfpad khj;jpuk; 2. A, C Mfpad khj;jpuk;;
3. B , C Mfpad khj;jpuk; 4. A, C, D Mfpad khj;jpuk;
5. B, C, D Mfpa vy;yhk;

24.fk;gdpnahd;wpd; 31.03.2014 ,y; Kbtile;j tUlj;jpw;fhd

Mjdk;> nghwp kw;Wk; cgfuzk; njhlu;ghd jfty;fs;
gpd;tUkhW

40 Mf;fk; : f.tp. mNdh[d;

 &
Mjdk;> nghwp> cgfuzj;jpd; kPjhd ngWkhdj; 800000
Nja;T ....................................................................
fl;llq;fs; kPs; kjpg;gpd; kPjhd FiwT ............. 150000
Nkhl;lhu; thfdnkhd;wpd; tpw;gid kPjhd ,yhgk; 50000
31.03.2013 ,y; Kbtile;j tUlj;jpy; fl;llq;fspd; kPs;
kjpg;gPl;bdhy; cUthfpa kpif &. 100000 MFk;. Nkw;gb
nfhLf;fy;> thq;fy; kw;Wk; epfo;Tfspd; fhuzkhf 31.03.2014
,y; Kbtile;j tUlj;jpw;fhd fk;gdpapd; ,yhgj;jpYk;
nkhj;j Kw;Wklq;fpa tUkhdj;jpYk; Vw;gl;l Njwpa FiwT
vt;tsT?
,yhgj;jpy; Njwpa nkhj;j Kw;Wklq;fpa
FiwT (&) tUkhdj;jpy; Njwpa FiwT
1. 450 000 150 000
2. 500 000 100 000
3. 500 000 600 000
4. 600 000 500 000
5. 600 000 600 000

25. Fwpj;j ,yq;iff; fzf;fPl;L epakj;jpd;gb gpd;tUk; $w;Wf;

fspy; rup> vJ gpio vd;gij nghUj;jkhd epuypy; “ ” vd
milahsk; ,Ltjd; %yk; fhl;Lf.

$w;W rup gpio

Vw;ghL vd;gJ epr;rakw;w
fhyk; my;yJ njhiff;fhd ........... ...........
nghWg;ghFk;
epWtdnkhd;wpd; epjpf;$w;Wfspy;
epfoj;jf;f nghWg;Gfs; ,dk; ........... ...........
fhzg;gLk;

Mf;fk; : f.tp. mNdh[d; 41

 fzf;fPl;L kjpg;gPl;L khw;wq;fs;
epWtdnkhd;wpd; epjpf;
$w;Wf;fspy; eilKiw> vjpu;fhy ........... ...........
fzf;fPl;Lf; fhyg;gFjpfSf;F
rPuhf;fg;gLfpd;wd
epWtdnkhd;wpd; fzf;fPl;Lf;
nfhs;iffs; njhlu;ghd
jPu;khdkhdJ vg;NghJk; mjd; ........... ...........
Kfhikahsu;fspd; tpUg;gj;jpd;
mbg;gilapy; ,lk;ngWk;

26. gpd;tUk; fzf;fPl;L vz;zf;fUf;fspy; vJ tUkhdf; $w;wpy;
xt;nthU fhyj;jpw;Fkhd ngWkhdj; Nja;tpid ,dq;fh
Zfpd;wJ.
1. ml;LW 2. njhlu;e;J ,aq;Fjy;
3. ,izj;jy; 4. Njwy;
5. Kd;ndr;rupf;if

27. gpd;tUk; fzf;fPl;L vz;zf;fUtpy; vJ thbf;ifahsUf;Fg;

nghUl; f is tpepNahfpf; F k; Neuj; j py; mjid tpw; g id
tUthahf tUkhdf; $w;wpy; ,dq;fhz;gjw;fhd mbg;ilahf
toq;FfpwJ.
1. ml;LW 2. ,izj;jy;
3. fzf;fPl;Lf; fhyk; 4. Kd;ndr;rupf;if
5. Njwy;

28. gpd;tUtdtw;Ws; vJ ,yq;ifapy; gpd;gw;wg;gLk; “epjp

mwpf;ifaplypw;fhd vz;zf;fU rl;lthf;fj;jpd; gb” epjpf;
jfty;fspd; mbg;gil gz;Grhu; Fzhjpraq;fshff; fUjg;
gLfpd;wJ?
1. nghUj;jg;ghL kw;Wk; cWjpg;gLj;Jk; (nka;ikahf;Fk;)
jd;ik
2. ek;gfj; jd;ik kw;Wk; fhyk; jtwhik

42 Mf;fk; : f.tp. mNdh[d;

 3. tpsq;fpf; nfhs;sf;$ba jd;ik kw;Wk; xg;gPl;Lj; jd;ik
4. xg;gPl;Lj; jd;ik kw;Wk; cz;ikahd gpujpepjpj;Jtk;
5. nghUj;jg;ghL juj;ij Nkk;gLj;Jk; kw;Wk; cz;ikahd
gpujpepjpj;Jtk;
29.gpd;tUk; jfy;fs; fk;gdpnahd;wpd; 2015 khu;r; khjj;jpw;fhd
,Ug;G cUg;gbnahd;W njhlu;ghdJ
jpfjp tptuk; njhif myF
myFfs; tpiy (&.)
01.03.2015 kPjp 1000 60
20.03.2015 nfhs;tdT 3000 80
31.03.2015 tpw;gidfs; 2000
fk;gdpahdJ ,Ug;G tpepNahfj;jpid tpiyapl Kjy; - te;jJ
Kjy; - nrd;wJ” (FIFO) Kiwia gad;gLj;JfpwJ. myfpw;fhd
Njwpa Njwf;$ba ngWkjpahdJ. 31.03.2015 ,Ys;sthW &.
70 MFk;. ,yq;if fzf;fPl;L epakk; (LKAS)2 (,Ug;G) ,jd;gb
31.03.2015 ,Ys;sthwhd epjp epiyikf; $w;wpy; fhl;lg;gLk;
ruf;fpUg;gpd; fpuak;> mjd; nfhz;L nry;Yk; njhif Mfpad
gpd;tUtdtw;Ws; vit?
fpuak; (&. ‘000) nfhz;L nry;Yk; njhif
(&. ‘000)
1. 140 140
2. 140 160
3. 150 140
4. 160 140
5. 160 160
30. LKAS 16 (Mjdk;> nghwp kw;Wk; cgfuzq;fs;) ,d;gb Mjdk;>
nghwp kw;Wk; cgfuzq;fis tiutpyf;fzg;gLj;JtJ
njhlu;tpy; gpd;tUk; $w;Wf;fspy; vJ rupahdJ { rupahdit
A - mit cUtKs;s cUg;gbfs;
B - mit cw;gj;jp nra;tjw;fhf my;yJ Nritfis toq;F
tjw;fhf my;yJ epu;thf Nehf;fj;jpw;Fg; gad;gLj;Jtw;whf
itj;jpUf;fg;gLgit.
Mf;fk; : f.tp. mNdh[d; 43
 C -
mit xU epjpahz;bw;Fk; Nkyhf gad;gLj;j vjpu;ghu;f;
fg;gfpwJ
1. A khj;jpuk; 2. A, B khj;jpuk;;
3. A , C khj;jpuk; 4. B, C khj;jpuk;
5. A , B, C Mfpad vy;yhk;

31. gpd;tUk; jfty;fs; ngWkjp Nru; tup (VAT) gjpT nra;ag;gl;l

tpahghunkhd;wpdhy; 31.03.2015 ,y; thq;fg;gl;l ,ae;jpuk;
njhlu;ghdit
&.
VAT cl;gl nrYj;jpa tpiy 777 000
JiwKfj;jpypUe;J tpahghu ,lj;jpw;Ff;
nfhz;L tUtjw;fhd Nghf;Ftuj;Jf; fpuak; 40 000
,jw;fhd ,lj;ijj; jahu;gLj;Jtjw;fhd fpuak; 120 000
,ae;jpuj;jpw;fhd ,lj;ijj; jahu;gLj;Jk; fpuak; 80 000
jpwg;G tpohr; nryTfs; 30 000
,ae;jpuj;jpd; Muk;g gupNrhjidf; fpuak; 10 000
gpuNahfpf;ff; $ba ngWkjp Nru; tup (VAT) 11% MFk;. LKAS
16 (Mjdk; > nghwp kw; W k; cgfuzq; f s; ) ,d; g b Muk; g
,dq;fhzypd;NghJ ,ae;jpuj;jpd; fpuak; :
1. &. 931 530 2. &. 950 000
3. &. 971 530 4. &. 980 000
5. &. 1 027 000

32. mfpyd; PLC ,d; 31.03.2015 ,y; Kbtile;j tUlj;jpw;fhd

epjpf; $w;Wf;fs; fk;gdpapd; ,af;Fdu;fshy; 15.05.2015 ,y;
mjpfhukspf;fg;gl;Ls;sd. fk;gdpapd; tUlhe;j nghJf;
$l;lkhdJ 30.05.2015 ,y; ,lk;ngw;wJ. gpd;tUk; epfo;Tfs;
31.03.2015 ,w;Fg; gpd;u; fk;gdpapy; ,lk;ngw;Ws;sd.
A - 31.03.2015 ,y; &. 750 000 juNtz;ba fld;gl;Nlh
nuhUtu; 20.04.2015 ,y; Kwptile;jtuhf gpufldg;
gLj;jg;gl;Ls;shu;.

44 Mf;fk; : f.tp. mNdh[d;

 B - 31.03.2015 ,y; &. 800 000 fpuaKila ruf;fpUg;Gfs;
30.04.2015 ,y; &. 720 000 ,w;F tpw;gid nra;ag;gl;lJ.
C - 31.03.2015 ,y; fk;gdpapd; nghWg;nghd;whd &. 500 000
,id cWjpg;gLj;jp 25.05.2015 ,y; ePjp kd;w tof;nfhd;wpd;
jPu;g;G toq;fg;gl;Ls;sJ.
D - 15.05.2015 ,y; rhjhuz gq; nfhd; w pw; F &. 3 ,Wjpg;
gq;fpyhgkhf gpufldg;gLj;jg;gl;lJ.
fk;gdpapd; 31.03.2015 ,y; KbtilAk; epjpf; $w;Wfspy; LKAS
10 (mwpf;ifaply; fhyj;jpw;F gpd;duhd epfo;Tfs;) ,d;gb NkNy
fhzg;gLk; ve;j epfo;Tfs; rPuhf;fk; nra;agly; Ntz;Lk;.
1. A, B khj;jpuk; 2. C, D khj;jpuk;;
3. A, B, C khj;jpuk; 4. B, C, D khj;jpuk;
5. A , B, C, D Mfpad vy;yhk;

33. LKAS 37 (Vw;ghLfs;> epfoj;jf;f nghWg;Gf;fs; kw;Wk; epfoj;jf;f

nrhj;Jf;fs;) ,jw;fika fk;gdp xd;wpd; epjp epiyikf; $w;wpy;
Vw;ghlhf gpd;tUtdtw;Ws; vJ ,dq;fhzg;gLk;?
A - Iaf;flDf;fhd Vw;ghL
B - C o p a t u ; f s p d h y ; N f h u g ; g L k ; , o g ; g P l ; L j ;
njhifnahd;Wf;fhd Vw;ghL
C - ngWkhdj; Nja;tpw;fhd Vw;ghL
D - cj;juthjf; Nfhupf;iff;fhd Vw;ghL
1. A, D Mfpad khj;jpuk; 2. B, D Mfpad khj;jpuk;;
3. A, B, C Mfpad khj;jpuk; 4. B, C, D Mfpad khj;jpuk;
5. A , B, C, D Mfpad vy;yhk;

34. Mjdk;> nghwp kw;Wk; cgfuzq;fs; Mfpad njhlu;ghf

tpahghunkhd;wpd; nghJ ehNsl;bd; gjptplf; $ba ehd;F
tif nfhLf;fy; thq;fy;fs; my;yJ epfo;Tfisf; Fwpg;gpLf.
1. ............................................................................................
2. ............................................................................................

Mf;fk; : f.tp. mNdh[d; 45

 3. .............................................................................................
4. .............................................................................................

35.,yq; i fapy; gpd; g w; w g; g Lk; “epjp mwpf; i faplYf; f hd

vz;zf;fU rl;lfj;jpd;gb” nghWg;nghd;wpdJ %d;W Fzh
jpraq;fisf; Fwpg;gpLf.
1. ............................................................................................
2. ............................................................................................
3. ............................................................................................

36. LKAS 8 (fzf;fPl;Lf; nfhs;iffs;> fzf;fPl;L kjpg;gPLfs;

kw;Wk; tOf;fspy; Vw;gLk; khw;wq;fs;) ,d;gb gpd;tUk;
epiyikfs; fzf;fPl;L kjpg;gPLfspd; khw;wnkhd;wpidg;
gpujpepjpj;Jtg;gLj;jg;gLkh vd;gijf; Fwpg;gpLf.
epiyikfs; fzf;fPl;L
kjpg;gPLfspy; khw;wk;
(Mk; { ,y;iy)
A - Muk;g ruf;fpUg;gpid
$l;bf;fhl;bajd; fhuzkhf ................................
,yhgj;jpy; Vw;gLk; khw;wk;
B - tUl ,WjpapYs;s fld;gl;Nlhu;
kPjpfSf;F Iaf;fld; Vw;ghl;bid ................................
nra;tjw;fhd tPjj;jpy; khw;wk;
C - ruf;fpUg;G kjpg;gPl;L KiwahdJ
“Kjy; te;jJ Kjy; nrd;wJ” vd;w ................................
KiwapypUe;J epiwapl;l ruhrup
Kiwf;F khw;wk;
D - fl;llnkhd;wpd; vjpu;ghu;f;fg;gl;l
gad;jU MAl;fhyk; 30 ,ypUe;J 35 ...............................
tUlq;fSf;F khw;wk;

46 Mf;fk; : f.tp. mNdh[d;

37. gpd; t Uk; vz; z f; f Uf; f spy; vJ epjpepiyikf; $w; w py;
nrhj;Jf;fis eilKiw kw;Wk; eilKiway;yhr; nrhj;Jf;fs;
vd tifg;gLj;Jtjw;fhd mbg;gilia toq;FfpwJ?
1. ml;LW 2. njhlu;e;J ,aq;Fjy;
3. tuyhw;Wf; fpuak; 4. fzf;fPl;Lf; fhyk;
5. Kd;ndr;rupf;if

38. gpd;tUtdtw;Ws; vij / vtw;iw LKAS 2 (ruf;fpUg;G) ,d;

tiutpyf;fzj;jpd;gb ruf;fpUg;G vd milahsg;gLj;j
KbAk;?
A- toikahd tpahghu eltbf;iffspd;NghJ tpw;gidf;fhf
itj;jpUf;Fk; nghUl;fs;
B - toikahd tpahghu eltbf;iffspd;NghJ tpw;gid
nra;tjw;fhd cw;gj;jpr; nra;KiwapYs;s cUg;gbfs;
C - cw;gj;jpr; nrad;Kiwapy; my;yJ Nrit toq;Ftjpy;
Efug;gLk; nghUl;fs; kw;Wk; toq;fy;fs; (supplies)
1) A khj;jpuk; 2) A,B Mfpad khj;jpuk;
3) A,C Mfpad khj;jpuk; 4) B,C Mfpad khj;jpuk;
5) A,B,C Mfpad vy;yhk;.

39. tiuaWj; j ,e; j puh nghJf; f k; g dpapd; 31.03.2016 ,y;

Kbtile;j tUlj;jpw;fhd epjpf; $w;Wfs; 15.06.2016 ,y;
,af;Fdu;fshy; mjpfhukspf;fg;gl;ld. 31.03.2016 ,ypUe;J
15.06.2016 tiuahd fhyg;gFjpf;Fs; fk;gdpapy; gpd;tUk;
epfo;Tfs; ,lk;ngw;Ws;sd.
A- 15.04.2016 ,ypUe;J tpahghuj;jpd; xU gFjpia epWj;Jk;
jpl;lj;jpw;fhd mwptpg;gpid tpLj;jy;> ,jdhy; tUlhe;jk;
&. 600 000 I Nrkpg;gjw; vjpu;ghu;f;fg;gLfpwJ.
B - 20.04.2016 ,y; gpujhd cw; g j; j p nghwp jPapdhy;
mopf; g g; g l; L s; s J. mjdhy; &. 1 000 000 el; l k;
Vw;gl;lJ.

Mf;fk; : f.tp. mNdh[d; 47

 C- 30.04.2016 ,y; Nkw;nfhs;sg;gl;l fld; tpw;gidapdhy;
vOe;j &. 750 000 kPjpiaf; nfhz;l fld;gl;NlhnuhUtu;
30.05.2016 ,y; Kwptile;Js;shu;.
D - 15.06.2016 ,y; rhjhuz gq;Fjhuu;fSf;F &. 300 000
,Wjp gq;fpyhgkhfg; gpufldg;gLj;jg;gly;

LKAS 10 (mwpf;ifaply; fhyj;jpw;Fg; gpd;duhd epfo;Tfs;)

,d;gb NkNy $wg;gl;Ls;s epfo;Tfspy; vit 31.03.2016 ,y;
Kbtile;j tUlj;jpy; rPuhf;fk; nra;aj; Njitaw;w epfo;Tfs;
vdf; fUjg;gLk;.
1) A, B Mfpad khj;jpuk; 2) B, C Mfpad khj;jpuk;
3) A,C, D Mfpad khj;jpuk; 4) B,C, D Mfpad khj;jpuk;
5) A,B,C, D Mfpad vy;yhk;.

40. LKAS 8 (fzf;fPl;Lf;nfhs;iffs;> fzf;fPl;L kjpg;gPLfs; Vw;gLk;

khw;wq;fs; kw;Wk; tOf;fs;) ,d;gb fzf;fPl;Lf;nfhs;iffis
fk;gdp khw;wf;$ba ,U re;ju;g;gq;fisf; Fwpg;gpLf.
1) ..........................................................................................
2) ..........................................................................................

41. LKAS 17 (Fj;jif) ,d;gb Fj;jifnahd;iw xU epjpf; Fj;jifahf

tifg;gLj;Jtjw;F gad;gLj;jg;gLk; gpukhzq;fs; ,uz;ilf;
Fwpg;gpLf.
1) ..........................................................................................
2) ..........................................................................................

42.fk;gdpnahd;W &.5 500 000 ,w;F gjpa ,ae;jpunkhd;iwf;

nfhs;tdT nra;jJ. nghUj;jkhd epuy;fspd; ‘rup’ vdf;
Fwpg;gpLtjd; %yk; LKAS 16 ( Mjdk;> nghwp kw;Wk;
cgfuzk;) ,jd;gb ,t; ,ae;jpuf; nfhs;ssT njhlu;ghf

48 Mf;fk; : f.tp. mNdh[d;

 fPNo jug; g l; L s; s nfhLg; g dTfshdJ ,ae; j pj; j pd;
njhlf;ff;fpuaj;jpyh my;yJ nryTfspyh ,dq;fhg;gLk;
vd;gijf;Ff; Fwpg;gpLf.
tplak; njhif njhlf;ff; nryTfs;
(&.000) fpuak;
A. ,ae;jpuj;ij
,af;FgtUf;fhd 120 ................... ...................
gapw;rp
B. nghUj;Jjiy
cWjpg;gLj;Jtjw;fhd
nghwpapyhsu; 12 ................... ...................
fl;lzk;
C. ,ae;jpuj;ijg;
gupNrhjpj;jy; 220 ................... ...................
D. ,ae;jpu jpwg;G
tpohr;nryT 150 ................... ...................

43. gpd;tUk; jfty;fs; fk;gdpnahd;wpd; 31.03.2016 ,y; Kbtile;j

tUlj;Jld; njhlu;ghditahFk;.
- ,t; t Ulj; j py; &.250 000 fpuak; nfhz; l mYtyf
cgfuznkhd; W &.50 000 Mjhaj; j py; tpw; g id
nra;ag;gl;lJ. tpw;gid nra;j jpdj;jpy; ,r;nrhj;jpd;
jpuz;l ngWkhdj;Nja;T &. 120 000 MFk;.
- 01.04.2015 ,y; &. 1500 000 fpuakhd fhzpnahd;iw &. 500
000 If; fhrhfr; nrYj;jpAk; kPjpj; njhiff;F ,f;fhzpia
tq;fpapy; mlF itj;Jg; ngw;Wf; nfhz;l tq;fpf; fldpd;
%yk; nrYj; j pAk; thq; f g; g l; l J. ,f; f lDf; f hf
31.03.2016,y; &.100 000 tl;b nrYj;jg;gl;lJ.
LKAS 7 (fhRg; gha; r ; r y; $w; W ) ,d; g b NkNy $wg; g l; l
nfhLf;fy; thq;fy;fs; fhuzkhf Vw;gl;l fhRg; gha;r;ry;fisAk;
(ngWkjpfSld; ) ,f; fhRg; gha; r ; r y; f spd; nghUj; j khd
tifg;gLj;jy;fisAk; Fwpg;gpLf.

Mf;fk; : f.tp. mNdh[d; 49

 fhRg; gha;r;ry; njhif (&) njhif (&)
A. - ................................ ................................ ................................

B. - ................................ ................................ ................................

C. - ................................ ................................ ................................

D. - ................................ ................................ ................................

44. gpd;tUk; vz;zf;fUf;fspy; vJ tUl KbtpYs;s ruf;fpUg;ig

fpuaj;jpdJk; Njwpa Njwj;jf;f ngWkjpapdJk; Mff; Fiwe;j
ngWkjpapy; ,dq;fhz;gjw;fhd mbg;gilia toq;FfpwJ.
1. ml;LW
2. fzf;fPl;Lf; fhyk;
3. Njhw;wj;jpYk; ghu;f;f fUj;J Kf;fpaj;Jtk;
4. Njwy;
5. Kd;ndr;rupf;if

45. gpd;tUk; fzf;fPl;L vz;zf;fUf;fspy; vJ tpahghunkhd;wpd;

epjpf; $w;Wf;fspy; Copau;fspd; Nju;r;rpfis ,dq;fhzj;
Njitapy;iy vd;gjw;fhd mbg;gilia toq;FfpwJ.
1. myFrhu; 2. Kd;ndr;rupf;if
3. tuyhw;Wf; fpuak; 4. nghUz;ik
5. gz mstPL

46. gpd;tUk; fzf;fPl;L vz;zf;fUf;fspy; vJ tpahghunkhd;wpd;

epjpf; $w;Wf;fspy; fld;gl;Nlhu; kw;Wk; fld;nfhLj;Njhu;
vd ,dq;fhz;gjw;fhd mbg;gilia toq;FfpwJ?
1. ml;LW 2. Kd;ndr;rupf;if
3. njhlu;e;J ,aq;Fjy; 4. ,izj;jy;
5. nghUz;ik

50 Mf;fk; : f.tp. mNdh[d;

47. LKAS 16 (Mjdk;> nghwp kw;Wk; cgfuzk;) ,d; fPo; ,dq;fhzg;
gLk; nrhj;njhd;W njhlu;gpy; gpd;tUk; $w;Wf;fspy; vJ
rupahdjhFk;?
1) nghUs; cw;gj;jpf;F my;yJ Nrit toq;fYf;Fg;ghtpg;gjw;fhf
itj;jpUf;fg;gLk; cUtr; nrhj;J my;yJ mUtr; nrhj;J.
2) xU tUlj; J f; F Nkyhd fhyj; j pw; F g; gad; g Lj; j
vjpu;ghu;f;fg;gLk; nrhj;J
3) nrhj; J ,dq; f hzypd; N ghJ fpua khjpup (Cost model)
my;yJ kPs; kjpg;G khjpup (Revaluation model) mbg;gilapy;
mstplg;gLk; nrhj;J.
4) nrhj; J ,dq; f hziyj; njhlu; e ; J Vw; g Lk; vy; y hr;
nryTfSk; vg;nghOJk; %yjdkhf;fg;gLk;.
5) nrhj;njhd;whf ,jid ,dq;fhz;gjw;F rl;luPjpahd
cilik mtrpakhd epge;jidahFk;.

48. gpd; t Uk; jfty; f s; tpahghunkhd; w pdhy; 31.03.2017

,y; ngw; W f; n fhs; s g; g l; l ,ae; j punkhd; W ld;
njhlu;ghditahFk;. ,t;tpahghukhdJ ngWkjpNru;
tupf;fhfg; (VAT) gjpTnra;ag;gLtjpy;iy
tpguk; &.
15% VAT cl;gl nrYj;jg;gl;l tpiy 230 000
tpepNahfj;jupd; fk;gdpapypUe;J tpahghuj;
Jf;Ff; nfhz;LtUtjw;fhd Nghf;Ftuj;Jf;
fpuak; 15 000
epWTjy; kw;Wk; xd;wpizj;jw; fpuak; 30 000
gioa ,ae;jpuj;ijf; fow;wp mfw;Wtjw;fhd
fpuak; 2 000
,ae;jpuj;ijg; gad;gLj;Jtjw;F Kd;du;
mjidg; guPl;rpg;gjw;fhd fpuak; 8 000
,ae;jpuj;ijg; gad;gLj;Jtjw;F
Copau;fSf;Fg; gapw;rpaspg;gjw;fhd fpuak; 12 000

Mf;fk; : f.tp. mNdh[d; 51

 LKAS 16 (Mjdk;> nghwp kw;Wk; cgfuzk;) ,d;gb ,dq;fhzypd;
NghJ ,ae;jpj;jpd; fpuak; ahJ?
1) &. 255 000 2) &. 267 000 3) &. 283 000
4) &. 285 000 5) &. 297 000

49. gpd;tUk; jfty;fs; fk;gdpnahd;wpd; 2017 khu;r; khjj;Jf;fhd

,Ug;G cUg;gbnahd;Wld; njhlu;GiladitahFk;.
jpfjp tpguk; njhif myFf;fpuak;
(myF) (&)
01.03.2017 kPjp 100 200
20.03.2017 nfhs;tdTfs; 400 400
27.03.2017 tpw;gidfs; 200 ?
fk;gdpahdJ jw;NghJ ,Ug;G toq;fiy tpiyapLtjw;F
Kjy; - cs; - Kjy; - ntsp Kiwapidg; gad;gLj;JfpwJ.
vdpDk; ,f;fk;gdpahdJ vjpu;fhyj;jpy; epiwapl;l ruhrup
Kiwapidg; gad;gLj;Jtjw;F tpUk;GfpwJ. ,e;j xt;nthU
Kiwapd; fPOk; 31.03.2017 ,Ys;sthwhd ,Ug;gpd; fpuak;
vt;tsT?
Kjy; - cs; - Kjy; - ntsp epiwapl;l ruhrup
(&.000) (&.000)
1) 100 90
2) 100 108
3) 120 90
4) 120 108
5) 120 180

50. LKAS 37 (Vw;ghLfs;> epfoj;jf;f nghWg;Gf;fs; kw;Wk; epfoj;jf;f

nrhj;Jf;fs;) ,w;F mika Vw;ghL xd;iw ,dq;fhz;gjpy;
jpUg;jpg;gLj;jg;gl Ntz;ba epge;jid /epge;jidfs;vJ/
vit?
A) fle;j fhy epfo;nthd;wpd; tpisthf vOk; rl;luPjpahd
my;yJ cWjpahd flg;ghL xd;wpid epWtdkhdJ
epfo;fhyj;jpy; nfhz;bUj;jy;

52 Mf;fk; : f.tp. mNdh[d;

 B) flg;ghl;bidj; jPu;g;gjw;Fg; nghUshjhu ed;ikfisf;
nfhz;L fhzg;gLk; tsq;fspd; ntspg;gha;r;rYf;fhd
rhj;jpaj; jd;ik fhzg;gly;
C) flg; g hl; b w; f hd njhif njhlu; g py; ek; g j; j Fe; j
kjpg;gPl;bid Nkw;nfhs;s Kbjy;
1) A khj;jpuk; 2) C khj;jpuk;
3) A,B khj;jpuk; 4) B, C khj;jpuk;
5) A,B,C Mfpad vy;yhk;

51. mkpyd; PLC ,d; 31.03.2017 ,y; Kbtile;j tUlj;Jf;fhd

epjpf; $w;Wf;fshdit ,af;Fdu;fspdhy; 30.06.2017 ,y;
mjpfhukspf;fg;gl;Ls;sd. 31.03.2017 njhlf;fk; 30.06.2017
tiuahd fhyg;gFjpapy; fk;gdpapy; gpd;tUk; epfo;Tfs;
,lk;ngw;Ws;sd.
A) 01.05.2017 ,ypUe; J fk; g dpapd; KjyP l ; b d; re; i jg;
ngWkjpahdJ njhlu;r;rpahff; Fiwe;J nry;fpwJ.
B) 01.03.2017 ,y; flDf;Fg; nghUl;fis thq;fpa fld;gl;Nlhu;
xUtu; 19.05.2017 ,y; ePjpkd;wj;jpdhy; Kwptile;jtuhfg;
gpufldg;gLj;jg;gl;Ls;shu;.
C) 30.05.2017 ,y; Vw;gl;l jP tpgj;jpdhy; 31.03.2017 ,ypUe;J
fhzg;gl;l ,Ug;Gf;fs; moptile;Js;sd.
D) fk;gdpf;Fr; nrhe;jkhd 31.03.2017,y; fhzg;gl;l epynkhd;W
tPjpnahd;iw epu;khzpg;gjw;fhfg; ngw;Wf;nfhs;sg;gLk; vd
mwptpf;Fk; fbjnkhd;W 20.06.2017 ,y; murhq;fj;jplkpUe;J
ngwg;gl;lJ.
Nkw;$wpa epfo;Tfspy; LKAS 10 (mwpf;ifaplw; fhyj;Jf;Fg; gpe;jpa
epfo;Tfs;) ,d;gb fk;gdpapd; 31.03.2017 ,y; Kbtile;j
tUlj;jpw;fhd epjpf; $w;Wf;fspy; rPuhf;fk; nra;aj; Njitaw;w
epfo;Tfshff; fUjg;gLk; epfo;Tfs; vit?
1) A,B, khj;jpuk; 2) A,D khj;jpuk;
3) A,C,D khj;jpuk; 4) B,C,D khj;jpuk;
5) A,B,C,D Mfpad vy;yhk;
Mf;fk; : f.tp. mNdh[d; 53
52. tiuaWj;j Nrud; jdpahu; fk;gdpapd; tUkhdf;$w;W fPNo
jug;gl;Ls;sJ. A, B, C, D Mfpa vOj;Jf;fshy; Fwpg;gplg;gl;l
xt; n thU ,lj; j pYk; gpuNahfpf; f g; g Lk; fzf; f Pl; L
vz;zf;fUit Fwpg;gpLf.

tiuaWj;j Nrud; jdpahu; fk;gdp (A)

2011.03.31 ,y; Kbtile;j tUlj;jpw;fhd tUkhdf;$w;W (B)

&. ‘000
tpw;gidfs; 1000 (C)
tpw;gidf; fpuak; (600)
nkhj;j ,yhgk; 400
nryTfs; (150) (D)
Njwpa ,yhgk; 250

vOj;J fzf;fPl;L vz;zf;fU

A .............................................
B .............................................
C .............................................
D .............................................

53. fP N o jug; g l; L s; s xt; n thU re; j u; g ; g q; f spYk; kpfTk;

njhlu;Gila fzf;fPl;L vz;zf;fUtpid milahsk;
fhz;f.
A - tUkhdkhdJ ciof; f g; gLk; N ghJ mJ fk; gdpapd;
tUkhdf; $w;wpy; ,dq;fhzg;gLk;
B - epjpf; $w;Wf;fs; jahupf;Fk; Nehf;fj;jpw;fhf fk;gdpnahd;wpd;
tho; T f; fhykhdJ xt; n thU 12 khjq; f s; nfhz; l
fhyg;gFjpahfg; gpupf;fg;gl;Ls;sJ.
C - fk;gdpapd; epjpf; $w;Wf;fspy; gztPf;fj;jpw;fhd rPuhf;fq;fs;
nra;ag;gLtjpy;iy

54 Mf;fk; : f.tp. mNdh[d;

 D- Vw;glf;$ba rhj;jpakhd cj;juthjf; Nfhupf;if njhlu;gpy;
fk; g dpnahd; w pd; epjpf; $w; W f; f spy; Vw; g hnlhd; W
nra;ag;gLk;

tplak; fzf;fPl;L vz;zf;fU

A ........................................................................
B ........................................................................
C ........................................................................
D ........................................................................

54. Milj; njhopw;rhiynahd;W njhlu;gpy; gpd;tUk; xt;nthU

#o;epiyf;Fk; kpfTk; nghUj;jkhd fzf;fPl;L vz;zf;fUtpid
,dq;fhz;f.
A - Jzpfspd; ,Ug;Gf;fis eilKiwr; nrhj;Jf;fshfTk;>
ijay; ,ae;jpuq;fis eilKiway;yhr; nrhj;Jf;fshfTk;
tifg;gLj;jy;
B - Fwpg;gpl;l tUlj;jpy; nrYj;jpa njhopw;rhiy thlifapd;
xU gFjpia Kw;nfhLg;gdthf ,dq;fhZjy;.
C - tUl ,WjpapYs;s Jzpfspd; ,Ug;Gf;fis fpuaj;jpdJk;
kw;Wk; Njwpa Njwf;$ba ngWkjpapdJk; Fiwthd
njhifapy; ngWkjpaply;
D - Milfis tpw;gid nra;Ak;NghJ tpw;gid tUkhdj;ij
,dq;fhZjy;
cUg;gb fzf;fPl;L vz;zf;fU
A ........................................................................
B ........................................................................
C ........................................................................
D ........................................................................

55. cw;gj;jp epWtdnkhd;wpd; fPNo jug;gl;Ls;s xt;nthU

re;ju;g;gj;jpw;Fk; kpfg; nghUj;jkhd fzf;fPl;L vz;zf;fUit
Fwpg;gpLf.
Mf;fk; : f.tp. mNdh[d; 55
 re;ju;g;gk; fzf;fPl;L vz;zf;fU
A tUl ,Wjpapy; fhzg;gLk;
%yg;nghUs;fis fpuaj;jpd
Jk;> Njwpa Njwj;jf;fg; .........................................
ngWkjpapdJk; Fiwthd
ngWkjpapy; kjpg;gply;
B xt;nthU fzf;fPl;Lf;
fhyj;jpw;Fk; cw;gj;jpf; .........................................
fzf;fpidj; jahupj;jy;
C nghUs;fis tpepNahfk;
nra;tjw;F Kd;du;
thbf;ifahsuplkpUe;J
ngw;w Kw;gzj;ij .........................................
nghWg;nghd;whf
,dq;fhzy;
D cw;gj;jpf; fzf;fpy; ,ae;jpu
ngWkhdj; Nja;tpid
cw;gj;jp Nke;jiyfshf .........................................
,dq;fhzy;

56. tiuaWj;j mfkJ nghJf; fk;gdpapd; Kw;Wklq;fpa tUkhdf;

$w;wpy; A, B, C, D Mfpa vOj;Jf;fs; Fwpf;fg;gl;Ls;s gpd;tUk;
jfty; f isr; rku; g pg; g jpy; gpuNahfpf; f ; $ ba fzf; f P l ; L
vz;zf;fUf;fisf; Fwpg;gpLf.
tiuaWj;j mfkJ nghJf;fk;gdp ................ A 31.03.2015 ,y;
Kbtile;j tUlj;jpw;fhd Kw;Wklq;fpa tUkhdf; $w;W
........................................ B &. ‘000 ...................................... C

tpw;gid tUkhdk; XXX

......................................... D
tpw;gidf; fpuak; (XXX)

56 Mf;fk; : f.tp. mNdh[d;

 fzf;fPl;L vz;zf;fU
A - ................................................................................................................

B - ................................................................................................................

C - ................................................................................................................

D - ................................................................................................................

57. gpd;tUk; jfty;fs; fk;gdpnahd;wpd; cw;gj;jpg; nghUs; ‘P’

cld; njhlu;GilathFk;.
rpf;fdf; fl;lisj; njhif 200 myFfs;
(EOQ)
tUlhe;jf; Nfs;tp 8000 myFfs;
fl;lisf; fpuak; fl;lis xd;wpw;F &. 250
,Ug;G itj;jpUj;jw; fpuak; myF xd;wpw;F &. 100

gpd;tUtdtw;iwf; fzpg;gpLf :
(m) nkhj;jf; fl;lisf; fpuak; & : .........................
(M) nkhj;j ,Ug;G itj;jpUj;jw; fpuak; & : .........................

58. fk;gdpnahd;W njhlu;gpy; fPNo jug;gl;Ls;s xt;nthU

re;ju;g;gq;fSk; ve;j fzf;fPl;Lf; vz;zf;fUit kpfr; rpwg;ghf
tpgupf;fpwJ vd;gijf; Fwpg;gpLf.

re;ju;g;gk; fzf;fPl;L vz;zf;fU

A - fhzpapd; epaha ngWkjp
$Ljyhf ,Ue;jNghJk; ...........................................
mjidg; ngw;Wf;nfhz;l
tpiyapy; mwpf;ifaply;
B - ,ae;jpuj;ijg; gad;gLj;j
vjpu;ghu;f;Fk; fhyj;jpw;F .........................................
mjd; ngWkhdj;Nja;it
,dq;fhzy;

Mf;fk; : f.tp. mNdh[d; 57

 C - &. 5 000 ,w;Ff; Fiwthd
nfhs;tdT tpiyAila
vy;yhr; nrhj;JfSk; ..........................................
nrythf ,dq;fhzg;gly;
D - ruf;fpUg;ig kjpg;gPL
nra;tjw;fhf Kjy; cs;>
Kjy; ntsp tpiyaply; ............................................
Kiwapidj; njhlu;r;
rpahfg; gad;gLj;Jjy;

59. fPNo jug;gl;Ls;s xt;nthU #o;epiyf;Fk; gpuNahfpf;ff;$ba

kpfTk; nghUj;jkhd fzf;fPl;L vz;zf;fUf;fs; gpd;tUt
dtw;Ws; vit?
1. myFrhu; 2. Kd;ndr;rupf;if
3. njhlu;e;Jnry; 4. fzf;fPl;Lf; fhyk;

#o;epiy gz;Grhu; Fzhjprak;

A - epjpf; $w;Wf;fspd; mwpf;ifapLk; .....................................
fhyj;ijf; Fwpg;gply;
B - epWj;jpitj;j tUthapypUe;J .....................................
cupikahsu;fSf;Fr; nra;ag;gl;l
gfpu;tpidf; fopj;jy;
C - ngw;Wf;nfhs;sg;gl;l fpuaj;jpy; .....................................
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mstPL nra;jy;
D - ,Ug;Gf;fis mjd; fpuak; kw;Wk; .....................................
Njwpa Njwj;jf;f ngWkjp vd;gtw;Ws;
Fiwthdjpy; mstPL nra;jy;

58 Mf;fk; : f.tp. mNdh[d;