12 Accounting 2nd
12 Accounting 2nd
wOHhk fmdÿ iy;sl m;% ^Wiia fm<&" 12 fY%aKsh" fojk jdr mÍËKh" 2020 ud¾;=
General Certificate of Education (Adv. Level), Grade 12, Second Term Test, March 2020
.sKqïlrKh - I meh 01 hs
33 S I
Accounting - I Time: 01 hours
Wmfoia (
ish¨ u m%Yakj,g ms<s;=re imhkak'
W;a;r m;%fha kshñ; ia:dkfha Tfí úNd. wxlh ,shkak'
m%Yak wxl 01 isg 20 f;la jQ m%Yakj,g ksjeros ms<s;=r f;daard" tys wxlh bosßfhka we;s ;s;a
br u; ,shkak'
m%Yak wxl 21 isg 30 f;la m%Yakj,g ksjeros mss<s;=r ;s;a bß u; ,shkak'
01¡ Y%S ,xldfõ m%Odk u jD;a;Sh .sKqïlrK wdh;kh jkafka jr,;a .KldêldÍ wdh;khhs'
jD;a;Sh .sKqïlrK wdh;khl wruqKla fkdjkafka"
02¡ uQ,H ;;a;aj m%ldYkfha j;alï cx.u j;alï yd cx.u fkdjk j;alï f,i j¾.lr ;snqKs'
fï i|yd n,mE ixl,amh l=ula o@
03¡ fudag¾ r: wf,ú lrk jHdmdrhl isÿ jQ .kqfokq lsysmhla my; olajd we;'
A - f;d. wdmiq heùu
B - Khysñhkag uqo,a f.ùfï oS jÜgula ,eîu
C - fudag¾ r: Khg .ekSu
by; .kqfokq j,g w|d< uQ,sl igyka fmd;a ms<sfj<ska oelafjk ms<s;=r jkafka"
01
04¡ ufyaIa 2018$04$01 osk re'350 000 la fhdod jHdmdrhla wdrïN lrk ,os' 2019$03$31 osskg
jHdmdrfha j;alï re'750 000 la jQ w;r [Link]ï j, jeä ùu re'150 000 ls' l,Éfþoh ;=<
whs;slre re'20 000 la wu;r m%[Link] f,i fhdojd we;s w;r re'70 000 la .eks,s lr we;'
l,Éfþofha Y=oaO ,dNh fldmuK o@
05¡ jHdmdrhla 2018$10$01 osk nexl= Khla u`.ska msrsjeh re'400 000 la jQ hka;%hla ñ,g .;a w;r
hka;%h jd¾Islj msßjeh u; 10] la Ëh l< hq;=h' 2019$03$31 oskg by; iïmQ¾K .kqfokqfõ
Y=oaO n,mEu ksjeros j oelafjk .sKqïlrK iólrKh jkafka"
^'''''''''''''&
A - ,o jÜgï .sKqfï fYaIh re'2 000 la wvqfjka fYaI msßlaiqug f.k we;'
B - re'3 000 l fnd,aKh .sKqfï fYaIh fYaI msßlaiqfï nerg igyka lr we;'
C - fldñia wdodhï .sKqfï fYaIh re'5 000 la fYaI msßlaiqfuka u. yeÍ we;'
by; jeros w;ßka wúksYaÑ; .sKqfï ner fYaIhla we;s ùug fya;= jk jeros jkafka"
07¡ jHdmdrhl isÿ jQ .kqfokqjlska .sKqïlrK iólrKhg isÿ jQ n,mEu my; olajd we;'
02
10" 11" 12 m%Yk
a j,g ms<s;=re iemhSug my; f;dr;=re Wmfhda.S [Link]'
fldai,f.a jHdmdrfha 2019$03$31 oskg nexl= m%ldYkhg wkqj fYaIh re'320 000 la jQ kuq;a
th toskg jQ uqo,a md,k .sKqfï fYAIh yd iudk fkdùh' uqo,a md,k .sKqu yd nexl= ieiÿï
m%ldYkh w;r my; fjkialï y÷kdf.k we;'
2019$03$31 oskg bosrsm;a fkdjQ fplam;a re'80 000 la yd Wm,íê fkdjQ fplam;a
re'110 000 ls'
jHdmdrh ksl=;a l< re'15 000 l fplam; jHdmdrh re'5 000 la f,i o nexl=j re'16
000 la f,i o igyka lr we;s kuq;a fplam; i|yd wod< jákdlu ksjeros j [Link]
we;'
nexl= .dia;= re'3 000 ls'
1' re' 362 000 2' re' 364 000 3' re' 344 000
4' re' 304 000 5' re' 320 000
^'''''''''''''&
1' re' 351 000 2' re' 291 000 3' re' 307 000
4' re' 349 000 5' re' 289 000
^'''''''''''''&
10' 2018$04$01 osk iq¿ uqo,a w.%Su l%uh wdrïN lrk ,o jHdmdßl iq¿ uqo,a w.%Sufha jákdlu
re'1 500ls' w.%Suh m%udKj;a fkdjQ neúka 2018 uehs udifha isg w.%Suh re'500 lska jeä lsÍug
;SrKh lrk ,os' 2018$05$01 osk m%;smQ¾Kh lrk ,o uqo, re'1 950 la yd 2018$05$31 oskg
fYaIh re'150 ls' wfm%a,a udifha isg uehs udih olajd iq¿ uqo,a úhofï wvq ùu fyda jeä ùu
fldmuK o@
1' re' 400 l jeä ùuls 2' re' 100 l wvq ùuls
3' re' 1 850 ls 4' re' 500 l jeä ùuls
5' by; lssisjla fkdfõ
^'''''''''''''&
re'50 000 l ld¾hd, WmlrK w¨;ajeähd úhou m%[Link]; lr we;' ^Ëh fkdi,ld
yßkak'&
re'10 000 l úl=Kqï bkafjdhsishla Wm f,crfhka u`.yeÍ we;'
re'15 000 l rËK úhou fYaI msßlaiqfuka u`.yeÍ we;'
1' re' 50 000 lska wvq fõ 2' re' 65 000 lska wvq fõ
3' re' 40 000 lska wvq fõ 4' re' 10 000 lska jeä fõ
5' re' 55 000 lska wvq fõ
^'''''''''''''&
03
12' iß.u jHdmdrfha 2018$04$01 oskg ,eìh hq;= wdfhdack wdodhu re'4 000 ls' 2018$19
ld,Éfþohg wod< wdfhdack wdodhu re'12 000 la jQ w;r 2019$03$31 oskg l,ska ,o wdfhdack
wdodhu re'2 000 ls' ld,Éfþofha uqo,ska ,o wdfhdack wdodhu fldmuK o@
13' VAT i|yd ,shdmosxÑ ,ika;f.a jHdmdrfha 2018 ud¾;= udifha isÿ jQ .kqfokq lsysmhla Tng ,nd
oS we;'
14' ;ß÷f.a jHdmdrh 2018 wfm%a,a udifha oS ;ß÷f.a ksjfia úÿ,s ì, re'2 000 la o we;=¿ j úÿ,sh
i|yd re'4 500 la [Link] ,os' jHdmdrfha úia;S¾K wdodhï m%ldYkfha igyka lrk úÿ,s úhou
fldmuK o@
15' jHdmdrhl 2019$03$31 oskg f;d.h re'35 000 lska wê;lafiare ù ;snQ njg miqj wkdjrKh
[Link] ,os' 2018$19 yd 2019$20 ld,Éfþoj, ,dNhg fuu`.ska we;s lrk n,mEu jkafka"
2018$19 2019$20
1' re' 35 000 la jeähs' re' 35 000 la wvqhs'
2' re' 35 000 la wvqhs' re' 35 000 la jeähs'
3' re' 35 000 la jeähs' re' 35 000 la jeähs'
4' re' 35 000 la wvqhs' re' 35 000 la wvqhs'
5' re' 35 000 la jeähs' n,mEula ke;'
^'''''''''''''&
16' my; ld¾hhka wh;a jkafka uQ,H .sKqïlrKhg o l<ukdlrK .sKqïlrKhg o hkak olajkak'
ld¾hh j¾.SlrKh
04
17' my; .kqfokqj, Y=oaO n,mEu ¬ fyda - ,l=Kq iys; j olajkak'
.kqfokqj j;alï } ysñlï ¬ [Link]ï
18' my; lreKq fya;= lrf.k jHdmdrh ms<sn| we,aula olaajk md¾Yj yÿkd .kak'
B - .skk
a la fya;=fjka jHdmdr i;= re' 50 000 l f;[Link] ydks jQ w;r bka 75] la
m%;smQ¾Kh lsÍug rËK iud.u tl`. úh'
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
21' 2019$03$31 oskg ;dreldf.a jHdmdrfha uqo,a md,k .sKqfï fYaIhg jvd nexl= m%ldYkfha
fYaIh re'40 000 lska wvq úh' óg n,mE yels fya;= 02 la ,shd olajkak'
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
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05
22" 23 m%Yk
a j,g ms<s;=re iemhSug my; f;dr;=re Wmfhda.S lr .kak' 2018$04$01 osk wdrïN
lrk ,o liqkf a .a jHdmdrhg w|d< j isÿ jQ .kqfokq lsym
s hla Tng ,nd oS we;'
23' by; .kqfokq uQ,H m%ldYkj, uQ,sldx.j,g n,mdk wdldrh olajkak' ^jákdlï iys; j
wvq fõo jeä fõo hkak'&
j;alï [Link]ï ysñlï wdodhï úhoï
A - '''''''''''''''''''''''''' '''''''''''''''''''''''''' '''''''''''''''''''''''''' '''''''''''''''''''''''''' ''''''''''''''''''''''''''
B - '''''''''''''''''''''''''' '''''''''''''''''''''''''' '''''''''''''''''''''''''' '''''''''''''''''''''''''' ''''''''''''''''''''''''''
C - '''''''''''''''''''''''''' '''''''''''''''''''''''''' '''''''''''''''''''''''''' '''''''''''''''''''''''''' ''''''''''''''''''''''''''
D - '''''''''''''''''''''''''' '''''''''''''''''''''''''' '''''''''''''''''''''''''' '''''''''''''''''''''''''' ''''''''''''''''''''''''''
24' my; i|yka .sKqï j¾. wh;a jk uQ,H m%ldYkj, uQ,sldx. ,shd olajkak'
.sKqï j¾.h uQ,sldx.h
A - Ëh fjka lsÍï ''''''''''''''''''''''''''''''''''''''''
B - .eks,s ''''''''''''''''''''''''''''''''''''''''
C - fiajl mdßf;daIsl fjka lsÍï ''''''''''''''''''''''''''''''''''''''''
D - .ekqqï ''''''''''''''''''''''''''''''''''''''''
25' ksïirf.a jHdmdrfha 2019$03$31 oskg uqo,a md,k .sKqfï fYaIh yd nexl= m%ldYkfha fYAIh
tlsfklg iudk jQ neúka nexl= ieiÿï m%ldYkhla ms<sfh< lsÍug wjYH fkdjk nj ksïir
Wml,amkh lrhs' fï iu`. tl`. úh yels o@ fya;= olajkak'
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
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^4·25}100&
06
issh¨ u ysñlï weúß‚ $ All Rights Reserved
wOHhk fmdÿ iy;sl m;% ^Wiia fm<&" 12 fY%aKsh" fojk jdr mÍËKh" 2020 ud¾;=
General Certificate of Education (Adv. Level), Grade 12, Second Term Test, March 2020
.sKqïlrKh - II meh 02 hs
33 S II
Accounting - II Time: 02 hours
Wmfoia (
m%Yak wxl 01 yd 02 wksjd¾h fõ' 03"04 yd 05 hk m%Yakj,ska m%Yak folla f;dardf.k iïmQ¾K
m%Yak y;rlg ms<s;=re imhkak'
01& iQáx udáka f.a jHdmdrfha 2020'03'31 ka wjika j¾Ih i|yd ms<sfh< lrk ,o fYaI msßlaiqu
my; ,nd § we;'
fYaI msßlaiqu ^re' 000&
2019$04$01 f;d. 40
úl=Kqï 1850
.ekqï 560
[Link].s,s ^msßjeh& 2000
fudag¾ r: ^msßjeh& 1200
Ëh fjka lsÍï 2019$04$01 Èkg
[Link].s,s 400
fudag¾ r: 360
ydks lrK Kh.e;shka i|yd fjka 40
lsÍu 500
12] nexl= Kh 24
jßmkï 28
úÿ,s úhoï 90
jegqma 170
fmd<S wdodhï 620
Kh.e;s ^fjf<| ,e$hq;=& 310
Khysñ ^fjf<| f.$hq;=& 500
wdfhdack 80
[Link]ï l=,S 120
m%pdrK úhoï 540
uqo,a 2152
m%[Link] 30 50
jÜgï 5832 5832
01
wu;r f;dr;=re"
1' 2020'03'31 Èkg f;[Link] msßjeh re' 80 000 ls' fuÈkg fuys wfmaËs; Y=oaO Wm,íê
w.h 70 000 ls'
2' EPF i|yd 10] la wvq lrf.k [Link] jegqm muKla jd¾;d lr we;' jegqma i|yd
.sKqï.; lrk ,o tlu igyk jkafka [Link] jegqm .sKqï.; lsÍu muKs' ETF 3]
3' jHdmdrh ia:djr j;alï my; mßÈ Ëh lrñ'
[Link].s,s 5] jd¾Islj - ir, ud¾. l%uh
fudag¾ r: 10] jd¾Islj - ySk jk Ëh l%uh
4' Kh.e;[Link] ^fjf<| ,eìh hq;= oE& 20 000 la fnd,aKh f,i lmd yeßh hq;= w;r
ydkslrk w,dN bvyeÍu ^wvudK Kh& 10] ls'
5' 2020'03'31 Èkg WmÑ; úhoï yd bÈßhg [Link] úhoï my; oelafõ'
WmÑ; bÈßhg [Link]
rËK úhoï ''''''''''''''''''''''''' 12 000 -
úÿ,s úhoï ''''''''''''''''''''''''' - 8 000
jßmkï '''''''''''''''''''''''' 2 000 -
6' 2020'03'31 fldñia wdoddhï 8 000 ,eìh hq;=hs' j¾Ihg w|d< fmd<S wdodhu 50 000ls'
wjYH jkafka"
1' 2020'03'31 wjika j¾Ih i|yd ,dN fyda w,dN m%ldYkh
2' 2020'03'31 Èkg uQ,H ;;a;aj m%ldYkh
^,l=Kq 30&
02& [Link].a jHdmdrfha 2020 ckjdß udifha isÿ jQ .Kqfokq my; oelafõ'
2020'01'01 fYAIhka"
uqo,a md,k 120 000
Kh.e;s md,k 210 000 ^A - 120 000" B - 40 000" C - 50 000&
Khysñ md,k 140 000 ^ P - 60 000" Q - 50 000" R - 30 000&
m%[Link] @
hka;% 600 000
02
wu;r f;dr;=re"
wjYH jkafka"
1' uQ,sl igyka fmd;a
2' fmdÿ f,crh
3' Kh.e;s f,crh yd Khysñ f,crh
^,l=Kq 30&
03' zñlS ujqiaZ frÈ jHdmdrfha 2019 ud¾;= ui my; .Kqfokq Tng ,nd § we;'
03$01 whs;slre re' 600 000 l uqo,la fhdod jHdmdrhla wdrïN lrd'
03$03 nexl= Khla .;a;d re' 300 000
03$05 re' 400 000 f;d. uqo,g yd re' 200 000 f;d. Khg ,nd .;a;d
03$07 re' 350 000 f;d. re' 800 000 lg Khg úl=Kqjd
03$10 ,S nvq ñ,g .;a;d re' 200 000
03$12 Khysñhkag f.ùï re' 120 000 ,o jÜgu re' 20 000
03$15 Kh.e;[Link] ,enqKd re' 500 000 ÿka jÜgu 30 000
03$20 úÿ,s úhoï f.õjd 16 000
03$25 ,o fldñia wdodhu re' 28 000
03$30 Kh.e;sfhla fnd,a Kh jqKd re' 20 000
wjYH jkafka"
1' by; .Kqfokq my; iólrKhg msgm;a lsÍu
2' 2019 ud¾;= udih i|yd ir, wdodhï m%ldYhla ilia lsÍu
^,l=Kq 20&
04' w& ziÿka frdlaiaZ jHdmdrfha Y=oaO ,dNh .Kkh lsÍfuka miq my; jerÈ isÿ ù we;s nj fidhd
.kakd ,È' ^jHdmdrh md,k .sKqï mj;ajd f.k hhs&
flgqïm;a Y=oaO ,dNh 392 000
1' úl=Kqï w;a;sldrï re' 40 000 la re' 4 000 úl=Kqï f,i .sKqï.; lr we;'
2' re' 16 000 .ekqï bkafjdhsishla fojrla .sKqï ;nd we;'
3' úÿ,s úhoï f.ùu 8 000 la úÿ,s úhoï .sKqfï 18 000 f,i igyka lr we;'
4' [Link].s,s w¨;ajeähd úhou 50 000 m%[Link]; lr we;' ^[Link].s,s Ëh fkdi,ld
yßkak&
wjYH jkafka"
1' by; jerÈ ksjerÈ lsÍfï cZk,a igyka ^ix,Ë wjYH fkdfõ'&
2' Y=oaO ,dNh ksjerÈ lsÍfï f,aLkh
3' wúksYÑ a ; .sKqfï meje;s fYaIh ^,l=Kq 10&
03
wd& jHdmdrhl Kh.e;shkag wod<j my; f;dr;=re Tng ,nd § we;'
Kh.e;shd 2020$01$01 Khg wdmiq tjqï uqo,a ,eîï ÿka jÜgï úfYaI
fYaIh úl=Kqï
wrúkao 30 000 140 000 6 000 103 000 7 000
wjYH jkafka"
1' Kh.e;s md,k .sKqu ^,l=Kq 10&
05' jHdmdrhl 2020 ckjdß udih i|yd my; f;dr;=re Tng ,nd § we;'
2020'01'01 Èkg uqo,a md,k fYaIh 126 000 ^fuh fuÈkg nexl= m%ldYkh yd iudk úh'&
01$02 úÿ,s úhoï f.õjd 12 000 ^fp$w - 001735& fuh ckjdß 05 Èk nexl=jg bÈßm;a úh'
01$04 w;amsg úl=Kqï 50 000 ^fuÈku nexl=jg ;ekam;a úh&
01$07 Khysñhkag uqo,ska f.ùï 80 000 ^fp$w - 001736& fuh ckjdß 10 nexl=jg bÈßm;a
úh'
01$10 Kh.e;[Link] ,enqKd 76 000 ^fp$w - 102310& fuu fplam; ckjdß 12 nexl=jg
;ekam;a úh'
01$15 Khysñhkag f.õjd re' 12 000 ^fp$w - 001737& fuh fmnrjdß 03 f.úug bÈßm;a
úh'
01$17 ÿrl:k úhoï f.õjd re' 5 000 ^fp$w - 001738& fuh fmnrjdß 01 f.ùug bÈßm;a
úh'
01$23 nexl= Kh jdßl f.õjd 22 000 ^fp$w - 001739& fuu fplam; ckjdß 28 nexl=jg
bÈßm;a úh'
01$28 Kh .e;shkaf.a ,o fplam; 15 000 ^fp$w - 810326& fmnrjdß 01 nexl=jg ;ekam;a
úh'
01$30 ,o fldñia wdodhu 8 000 ^fp$w - 926110& fmnrjdß 02 nexl=jg ;ekam;a úh'
wjYH jkafka"
1' ckjdß 31 Èkg jHdmdrhg ,o nexl= m%ldYkh
2' uqo,a md,k .sKqfï fYaIh yd nexl= m%ldYkfha fYaIh wiudk ùug fya;=
^,l=Kq 20&
04