Hashan Waduge, ACA, B.

Sc Mgt (Acc) Sp - USJP @

onlineaccounting.lk
msßjeh j¾.SlrKh

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 bf.kqï M,

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 ksIamdok msßjeh ixrpl y÷kd.ekSu

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 úúO msßjeh j¾.SlrKhka meyeÈ,s lr y÷kd.ekSu
msßjeh yeisÍu iy weia;fïka;=j

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

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 lk
NdKav yd fiajd msßjeh

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 o%jH msßjeh

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 Y%u msßjeh

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 wfkl=;a msßjeh iy fmdÿld¾h
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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 iDcq o%jH msßjeh

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ksIamdÈ;hla ksmoùu iy úlsKSu i|yd Ndú;d l, o%jHhkays msßjehhs¡ tkï tla NdKavhl

ou
fldumK m%udKhla ksYaÑ;j wvx.= jkafkao hkak fidhd.; yels msßjehhs¡
Ex :

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 iDcq Y%u msßjeh

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ksIamdÈ;hla ksmoùfï§ ta i|yd fhdod .kq ,nk Y%uh fjkqfjka iDcqfõu f.jkq ,nk

ou
msßjehhs
Ex :

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 iDcq wfkl=;a msßjeh

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ksIamdokh lsÍfï§ iDcqj y÷kd.; yels kuq;a wuqo%jH iy Y%uh fkdjk wfkl=;a msßjeh

ou
fõ¡

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 ksIamdok fmdÿld¾h

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ksIamdokh i|yd wka;¾.; jk ish¨u jl% o%jH" jl% o%jH Y%uh iy jl% fjk;a úhoï fõ¡

ou
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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 mßmd,k fmdÿld¾h

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mßmd,k lghq;= i|yd wka;¾.; jk ish¨u jl% o%jH" jl% o%jH Y%uh iy jl% fjk;a úhoï

ou
fõ¡

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 úl=Kqï fmdÿld¾h

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úl=Kqï m%j¾Okh iy mdßfNda.slhka r|jd .ekSu i|yd wka;¾.; jk ish¨u jl% o%jH" jl%

ou
o%jH Y%uh iy jl% fjk;a úhoï fõ¡

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 fnodyeÍfï fmdÿld¾h

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ksIamdokh ksulr fnodyeÍu i|yd wka;¾.; jk ish¨u jl% o%jH" jl% o%jH Y%uh iy jl%

ou
fjk;a úhoï fõ¡

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
Test your understanding…!

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fuu úhoï ksIamdok" úl=Kqï yd
fnodyeÍï" mßmd,k iy

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mßfhaIK ixj¾Ok úhoï hgf;a
j¾.SlrKh lrkak
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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 ksIamdok msßjeh iy ld,Éfþo msßjeh

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ksIamdok msßjeh hkq NdKav ksIamdokh i|yd jeh jk ish¨u msßjeh fõ¡ fuys iDcq o%jH"

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iDcq Y%uh iy ksIamdok fmdÿld¾h wka;¾.; fõ¡

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ld,Éfþo msßjeh hkq ld,Éfþoh ;=, ,dNhg tfrysj ^ ,dN m%ldYkfha & iDcqju .kq ,nk
úhoïh¡ fuu msßjeh úl=Kqï yd mßmd,k úhoï f,i iukaú; fõ¡
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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 msßjeh yeisÍu

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ksIamdok tall .Kk jeäjk úg tys msßjeho jeäfõ¡ tall 1000la iE§fï msßjehg jvd

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tall 2000la iE§fï msßjeh jeäh¡

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msßjeh yeisÍu wkqj msßjeh ia:djr" úp,H fyda w¾O úp,H f,i j¾. l, yelsh¡

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 ia:djr msßjeh

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tall .Kk fjkia ùu u; fjkia fkdjk msßjeh fõ¡

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 úp,H msßjeh

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tall .Kk fjkia ùu u; fjkia jk msßjeh fõ¡ flfia fj;;a tall úp,H msßjeh fjkia
fkdfõ¡

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 mshjr ia:djr msßjeh

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ia:djr msßjeh iajdNdjfha we;s kuq;a tla wjia:djlg miq jeäjk msßjeh fõ¡

ou
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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 lk
w¾O úp,H" w¾O ia:djr fyda ñY% msßjeh

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ia:djr iy úp,H msßjeh folu wka;¾.; jk msßjeh fõ

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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 High-Low Method - by< my< l%uh

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uq¨ msßjefhys we;s úp,H msßjeh iy ia:djr msßjeh fjkalr .ekSug fuu l%uh Ndú;d
flf¾¡

ou
Ex :

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tall 1000 § uq¨ msßjeh 200"000
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tall 1400 § uq¨ msßjeh 250"000
úp,H iy ia:djr msßjeh fidhkak
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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk
 High-Low Method

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Step 1 – jeäu iy wvqu tall m%udKhka ;SrKh lrkak

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Step 2 – jeäu iy wvqu wjia:d j, uq¨ msßjeh fidhkak
Step 3 – uq¨ msßjeh iy tall fjki Ndú;d lrñka tall úp,H msßjeh fidhkak
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Step 4 – tla tall m%udKhl uq¨ úp,H msßjeh fidhd ia:djr msßjeh fidhkak
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Hashan Waduge, ACA, B.Sc Mgt (Acc) Sp - USJP

MA with Hashan @ onlineaccounting.lk