CA SRI LANKA CURRICULUM 2020 - Welcome to CA Sri Lanka€¦ · Chapter 4 Accounting for Overhead Costs Chapter 5 Pricing Chapter 6 Integrated Accounting Chapter 7 Job, Batch, Contract

C A S R I L A N K A C U R R I C U L U M 2 0 2 0

S T U D Y T E X T

( T am i l )

Draft Version

ii

First edition 2020

ISBN 978-955-3983-48-0

National Library and Documentation Services Board

Published by The Institute of Chartered Accountants of Sri Lanka 30A, Malalasekera Mawatha, Colombo 7.

www.casrilanka.com

The copyright in this publication is owned by The Institute of Chartered Accountants of Sri Lanka. (CA Sri Lanka)

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the copyright holder.

The contents of this book are intended as a guide and not professional advice and every effort has been made to ensure that the contents of this book are correct at the time of going to press by CA Sri Lanka, Moderator and Translators.

Every effort has been made to contact the copyright holders of any material reproduced within this publication. If any have been inadvertently overlooked, CA Sri Lanka will be pleased to make the appropriate credits in any subsequent reprints or editions.

Ltd for We are grateful to BPP Learning Media permission to use the study text template.

© The Institute of Chartered Accountants of Sri Lanka

2020

Draft Version

Introduction iii

Contents

Page Introduction iv Chapter features vi Learning outcomes vii Action verbs checklist xiv Business Level II – Management Accounting Part A Cost Accounting Chapter 1 Introduction to Management Accounting Chapter 3 Accounting for Labour Costs Chapter 4 Accounting for Overhead Costs Chapter 5 Pricing Chapter 6 Integrated Accounting Chapter 7 Job, Batch, Contract and Service Costing Chapter 8 Process Costing Chapter 9 Marginal & Absorption Costing Part B Planning and Controlling Chapter 10 Standard Costing and Variance Analysis Chapter 11 Budgeting; Preparation and Control

Draft Version

Chapter 2 Cost Classification

Kfhikj;Jt fzf;fPl;bd; mwpKfk;

mwpKfk;

,t; mj;jpahak; Kfhikf; fzf;fpaYf;fhd xU mwpKfj;ijj;

jUfpd;wJ. ehk; juT kw;Wk; jfty; vd;gtw;iw Nehf;FtJld;

ckf;F fpuaf; fzf;fpay; gw;wpa mwpKfj;jpidAk; epjpf;

fzf;fpay; kw;Wk; Kfhikf; fzf;fpay; vd;gtw;Wf;fpilapyhd

NtWghLfisAk;; mwpKfk; nra;fpNwhk;. mj;Jld; ehk;

jpl;lkply;> fl;Lg;ghL> jPu;khdk; vLj;jy;> Mfpa Kfhikr;

nra;Kiwfs; gw;wpAk; tptupg;Nghk;.

1

mwpTf;$W

A fpuaf;fzf;fPL

1.1 fpua kw;Wk; Kfhikj;Jtf; fzf;fPl;bd; mwpKfk;

1.1.1

1.1.2

Kfhikj;Jtf; fzf;fhsuUf;Fk; epjpf; fzf;fhsUf;Fk; ,ilapyhd tfpghf NtWghl;bid tpsf;Ff.

jpl;lkply;, fl;Lg;gLj;jy; kw;Wk; jPu;khdk; vLj;jy; vd;gtw;Wf;F JizGupAk; Kfhikj;Jtf; fzf;fPl;bd; tfpghfq;fis tpsf;Ff.

mj;jpahak;

Draft Version

BL6 | mj;jpahak; 1: Kfhikf;fzf;fPl;bd; mwpKfk;

2 CA Sri Lanka

1.1 epjpf; fzf;Ffs; kw;Wk; Kfhikf; fzf;Ffs;

Kfhikj; jfty;fs; nghJthd xU %ykhf ,Uf;Fk;. ,k; %yj;jpypUe;J ,U

FOtpdu; jfty;fisg; ngWtu;.

(a) epjpf; fzf;Ffs; epWtdj;jpw;F ntspapYs;s jdpg;gl;ltu;fSf;fhf

jahupf;fg;gLfpd;wJ. gq;Fjhuhu;> thbf;ifahsu;fs;> tpepNahf];ju;fs;> tup

mjpfhupfs;> gzpahsu;.

(b) Kfhikf; fzf;Ffs; epWtdj;jpw;Fs; cs;s Kfhikahsu;fSf;fhf

jahupf;fg;gLfpd;wJ.

epjpf; fzf;FfisAk; Kfhikf; fzf;FfisAk; jahupg;gjw;F

gad;gLj;jg;gLtJ xNu juthFk;. epjpf; fzf;fpaYf;Fk;> Kfhikf;

fzf;fpaYf;Fk; ,ilapYs;s tpj;jpahrk; juTfs; tpj;jpahrkhfg; gFg;gha;T

nra;tjdhy; vOfpwJ.

\

epjpf; fzf;fpay; Kiwikfs; xU epWtdj;jpd; nrhj;Jf;fs;> nghWg;Gf;fs; rupahf

fzf;F itf;fg;gl;Ls;sik kw;Wk; ,yhgk; gw;wp toq;fg;gl;l jfty;fs; vd;gtw;iw

cWjpg;gLj;JtJld; ,yhgk; Kjypa jfty;fis gq;Fjhuu;fSf;Fk; mf;fiwAila

jug;gpdUf;Fk; mspf;Fk;. Kfhikf; fzf;fpay; Kiwik Fwpg;ghf epWtdj;jpw;Fs;

Kfhikahsu;fspd; gad;ghl;Lf;fhf jfty;fis mspf;Fk;.

mj;jpaha cs;slf;fk; 1 2 3

4

Kfhikj;Jtf; fzf;fPL kw;Wk; fpuaf;fzf;fPL

vd;gtw;Wf;fhd tiutpyf;fzk;

fpuaf;fzf;fPl;Lj; jftypd; jd;ik

Kfhikj;Jt Fwpf;Nfhs;fis miltjw;fhd Kfhikj;Jt

fzf;fPl;bd; Fwpf;Nfhs; kw;Wk; Nehf;nfy;iy

jpl;lkply; kw;Wk; fl;Lg;gLj;jy; kl;lq;fs;(nraw;ghL,Kfhikj;Jtk; kw;Wk; $l;lhz;ik)

1.1.1 1.1.1 1.1.2

1.1.2

1 Kfhikj;Jtf; fzf;fPL kw;Wk; fpuaf;fzf;fPLvd;gtw;Wf;fhd tiutpyf;fzk;

Draft Version


CA Sri Lanka 3

1.2 epjpf; fzf;Ffs;; vjpu; Kfhikf; fzf;Ffs;

epjpf; fzf;Ffs; Kfhikf; fzf;Ffs;

epjpf; fzf;Ffs; xU tiuaWf;fg;gl;l

fhyg; gFjpf;fhd xU epWtdj;jpd;

nraw;ghL gw;wpa tpguj;ijj; jUtJld;

mf;fhyg; gFjpapd; ,WjpapYs;s

epWtdj;jpd; epiyia

ntspg;gLj;Jfpd;wJ.

Kfhikf; fzf;Ffs; epWtdj;jpd;

eltbf;iffis gjptjw;F> jpl;lkpl;L

fl;Lg;gLj;Jtjw;F Kfhikf;F

cjTfpd;wJ. mj;Jld;

jPu;khdnkLj;jYf;Fk; gad;gLfpwJ.

tiuaWf;fg;gl;l nghWg;G tha;e;j

fk;gdpfs; rl;lj;jpd; gb epjpf;

fzf;Ffs; jahupf;f Ntz;Lk;.

Kfhikf; fzf;Ffs;

jahupg;gjw;F rl;l Njit

fpilahJ.

rl;lk;> ru;tNjr fzf;fPl;L epakq;fs;>

ru;tNjr epjp mwpf;ifapLk; epakq;fs;

vd;gtw;wpdhy; gpuRupf;fg;gl;l

epjpf;fzf;Ffspd; tbtk;

jPu;khdpf;fg;gLfpwJ. NtWgl;l epWtdq;fspd; fzf;Ffis

,yFthf xg;gPL nra;ayhk; vd;gNj

,jd; %yf;Nfhl;ghlhFk;.

Kfhikf; fzf;fppd; tbtk;

Kfhikapd; tpUg;gpd;; gbNa

jahupf;fg;gLk;.mit

jahupf;fg;gLtjw;Fk;>rku;g;gpf;fg;gLtjw;

Fk; fLikahd tpjpfs; ,y;iy.

xt;nthU epWtdKk; jd;Dila

nrhe;j Kfhikf; fzf;fPl;L

KiwikiaAk; mwpf;iffspd;

tbtj;ijAk; tbtikf;fyhk;.

epjpf;fzf;Ffs; epWtdj;ij xU

KO myfhf fUJfpwJ. NtWgl;l

nraw;ghLfspd; tUkhdq;fisAk;>

nryTfisAk; ,Wjpapy; xd;whf

njhFf;fpd;wJ.

Kfhikf; fzf;Ffs; xU

epWtdj;jpd; nraw;ghLfspd;

Fwpg;gpl;l gFjpapy; ftdj;ij

nrYj;j KbAk;.jftyhdJ KbTg;

nghUsd;wp jPu;khdk; Nkw;nfhs;s

cjTtjw;F cUthf;fg;gLfpwJ.

mNefkhf epjpf; fzf;fPl;L jfty;fs;

gz uPjpahdJ. Kfhikf; fzf;fpay; gzuPjpaw;w

mstPLfis cs;slf;Fk;.Kfhik

mwpe;J nfhs;sNtz;bapUf;Fk;

cjhuzkhf, cw;gj;jp nra;ag;gl;l

mYkPdpak; njhd;fs;> khjhe;j

,ae;jpu kzpj;jpahyk; my;yJ

tpw;gid gpujpepjpfs; gpuahzk; nra;j

iky;fs;. epjpf; fzf;Ffs; fle;j fhy

nraw;ghLfspd; tuyhw;W uPjpahd

glj;ij mspf;Fk;.

Kfhikf; fzf;Ffs; tuyhw;Wg;

gjpthfTk; xU vjpu;fhy jpl;lkply;

fUtpahfTk; ,Uf;fpwJ

Draft Version


4 CA Sri Lanka

gpd;tUk; Kfhikf; fzf;Ffs; gw;wpa $w;Wf;fspy; rupahdJ vJ vd milahsq;

fhz;f.

(i) Kfhik fzf;F jahupg;gjw;fhd rl;lj; Njit ,Uf;fpwJ.

(ii) Kfhikf; fzf;fpd; tbtk; ngUk;ghYk; rl;lj;jhy; epu;zapf;fg;gLfpwJ.

(iii) mit vjpu;fhy jpl;lkply; fUtpahf gad;gLfpwJ NkYk; mit tuyhw;Wg; gjpthf

gad;gl khl;lhJ.

A (i) kw;Wk; (ii) B (ii) kw;Wk; (iii) C (iii) kl;Lk; D NkYs;s trdq;fs; vitAk; rhpahditay;y.

E $w;Wf;fs; ahTk; jtwhdit.

,jw;fhd tpil D

$w;W (i) jtwhdJ. Vnddpy; tiuaWf;fg;gl;l nghWg;G tha;e;j fk;gdpfs;

rl;lg;gb epjpf; fzf;Ffs; jahupf;f Ntz;Lk;.

gpuRupf;fg;gl;l epjpf; fzf;Ffspd; tbtk; rl;lj;jhy; epu;zapf;fg;gLk;. MfNt

$w;W (ii) jtwhdJ.

Kfhikf; fzf;Ffs; vjpu;fhy jpl;lkplYf;fhd fUtp. Mdhy; mit

nraw;ghLfspd; tuyhw;Wj; juthfTk; gad;gLk;. MfNt vy;yh $w;WfSk;

jtwhdJ.

Dvd;gJ rupahd tpil.

1.3 fpuaf; fzf;Ffs;

fpuaf; fzf;fPL gpd;tUtdtw;Wld; njhlu;Ggl;lJ.

• $w;Wfisj; jahupj;jy; (c+k; - ghjPL> fpuakply;)

• fpuaj; juTfs; Nrfupj;jy;

• ,Ug;G> cw;gj;jpg; nghUl;fs;> Nritfs; Mfpatw;Wf;F fpuaj;ijg; gpuNahfpj;jy;

fpuaf; fzf;fPL fpua jfty;fis jpul;Ljy; kw;Wk ntt;NtW nghUl;fs; kw;Wk;

gFjpfSf;F fpuaq;fis xJf;Fjy; vd;gtw;iw cs;slf;Fk;. fpuaf; fzf;fPL

ghjPl;ilAk; epakf; fpuaj;ijAk; epu;zapj;jy;> kw;Wk; ,tw;NwhL njhlu;Gila

Kuz;fisg; gFg;gha;T nra;jy; Mfpatw;iw cs;slf;Fk;.

tpdh Kfhikf;fzf;Ffs;

tpil

fpuaf; fzf;fPL vd;gJk; Kfhikf; fzf;fPL vd;gJk; xd;Wf;Fg; gjpyhf

,d;ndhd;W gad;gLj;jg;gLfpwJ. ,g;gbr; nra;tJ rupay;y. fpuaf; fzf;fPL

Kfhikf; fzf;fPl;bd; xU gFjp. fpuaf; fzf;fPL Kfhikf; fzf;fhsu;

gad;gLj;Jtjw;F juT tq;fpnahd;iw mspf;fpd;wJ.

Draft Version


CA Sri Lanka 5

Kfhikf; fzf;fPL gpd;tUtdTld; njhlu;GilaJ.

• epjpj; juTfisg; ghtpj;jYk; mij jftyhf gad;gLj;Jgtu;fSf;F

njhlu;GWj;jYk;.

Kfhikf; fzf;fPL ngWkjpia cUthf;Ftjw;F fzf;fpay; njhopy;

El;gq;fis gad;gLj;Jtjpy; ftdk; nrYj;Jk;. cjhuzkhf rl;l tpjpfSf;F

mikthf elg;gij tpl rpwg;ghf jfty; mspf;fg;gl;l jPu;khdnkLj;jy;.

1.3.1 fpuaf; fzf;fPl;bd; gad;ghLfs;

fPo;fhzg;gLgit fpuaf;fzf;fPl;bd; rhj;jpakhd gad;ghLfspd; gl;bay;.

(a) cw;gj;jp nra;ag;gl;l nghUl;fs; my;yJ mspf;fg;gl;l Nritfspd; fpuak;.

(b) xU jpizf;fsj;jpd; my;yJ Ntiyg; gpuptpd; fpuak;.

(c) vd;d tUkhdq;fs; ngw;Wf;nfhs;sg;gl;Ls;sd.

(d) xU cw;gj;jpg; nghUs;> xU Nrit> xU jpizf;fsk; my;yJ nkhj;jkhf epWtdk;

mfpatw;wpd; ,yhgfuj;jd;ik.

(e) tpw;gidapd; fpuaj;ijf; mbg;gilapy; tpiy epu;zak;.

(f) xU Fwpg;gpl;l fhyg;gFjpapd; Kbtpy; fsQ;rpaj;jpy; itf;fg;gl;bUf;Fk; ,Ug;gpd;

ngWkjp (%yg; nghUs;> Gj;JUthFk; Ntiy> KbTg; nghUs;). ,J fk;gdpapd;

nrhj;JfisAk;> nghWg;GfisAk; fhl;Lk; epjpepiyf; $w;iwj; jahupg;gjw;F

cjTk;.

(g) nghUl;fspdJk;> NritfspdJk; vjpu;fhy fpuak;. (fpuakply; vjpu;fhy ghjPL

jahupj;jypy; (jpl;lkply;) xU Kf;fpakhd gFjp.)

(h) cz;ikahd fpuaj;ij ghjPl;L fpuaj;Jld; vt;thW xg;gpLtJ. xU epWtdk;

Fwpg;gpl;l njhifia tUkhdkhfTk;> fpuakhfTk; jpl;lkpl;lhy;> Mdhy; cz;ikg;

ngWNgWfs; tpj;jpahrkhf ,Ue;jhy; mt;tpj;jpahrq;f;s mstplg;gl;L

mwpf;ifaplg;glyhk;. Kfhik ,t;;twpf;iffis xU topfhl;lbahfg; gad;gLj;jp

,t;tpj;jpahrq;fs; Gyg;gLj;Jk; gpur;ridfis tifg;gLj;jp jpUj;j eltbf;if

(fl;Lg;ghl;L eltbf;if) Njitah vd jPu;khdpf;fyhk;. ,f;fl;Lg;ghl;L Kiwik>

mNefkhf ghjPl;Lf; fl;Lg;ghLvd miof;fg;gLfpwJ.

fpuaf; fzf;fPl;L Kiwikfs; cw;gj;jpr; nraw;ghLfSf;F kl;lk; FWf;fg;gl;Ls;sjhf

fUjf; $lhJ. mNefkhf ,t;Ntiyg;gug;Gf;fhf KOikahf ,k;Kiwikfs;

tsu;j;njLf;fg;gl;bUe;jhYk; $l Nritf; ifj;njhopy;> murhq;f jpizf;fsq;fs; kw;Wk;

eyd;Gupeltbf;iffs; Nghd;w vy;yhj; JiwAk; fpuaf; fzf;fPl;Lj; jfty;fis

gad;gLj;j KbAk;. xU cw;gj;jp epWtdj;jpw;F cs;Ns fpuaf; fzf;fPl;L Kiwik

jdpNa cw;gj;jpf;F kl;Lky;y mit epu;thfk;> tpepNahfk;> Muha;r;rpAk; mgptpUj;jpAk;

kw;Wk; vy;yh jpizf;fsq;fSf;Fk; gad;gLj;jg;gLk;.

Draft Version


6 CA Sri Lanka

2.1 juTfSk; jfty;fSk;

jfty;fs;; vd;gJ rpy Ntisfspy; nra;Kiwf;Fl;gLj;jg;gl;l juTfs; vdTk;

miof;fg;gLfpwJ. juT vd;w gjKk;> jfty; vd;w gjKk;; xNu mu;j;jj;jpy;

mbf;fb gad;gLj;jg;gLfpd;wJ. ,t; ,uz;L gjq;fSf;Fkpilapyhd

NtWghl;il tpsq;fp;f;nfhs;tJ Kf;fpakhdjhFk;.

re;ij Ma;T nra;Ak; Ma;thsu;fs; xU nghUs; my;yJ Nritiag;gw;wp tpdhf; nfhj;Jfisg; G+u;j;jp nra;AkhW nghJ kf;fisf; Nfl;Lf;

nfhs;thu;fs;. G+uzg;gLj;jg;gl;l ,f;Nfs;tpf; nfhj;Jf;fs; juTfs; MFk;.

mj;juTfs; nra;Kiwf;Fl;gLj;jg;gl;L gFg;gha;T nra;ag;gl;L Ma;twpf;if

xd;W jahupf;fg;gLk;. ,t;twpf;if jfty; vdg;gLk;. mit Kfhikapdhy;

jPu;khdk; vLj;jy; Nehf;fq;fSf;fhf gad;gLj;jg;glyhk;.

2.2 ey;y jfty;fspd; gz;Gfs;

2.2 rpwe;j jftypd; gz;Gfs;

,t;tpay;Gfs; gw;wp tpsf;fkhfg; ghu;g;Nghk;.

(a) nghUj;jg;ghL- Kfhikahsu; xUtu; vd;d Nehf;fj;jpw;fhf xU jftiy

gad;gLj;j tpUk;GfpwhNuh mjw;Fj; njhlu;ghdjhf mj;jfty; ,Uf;f

Ntz;Lk;. eilKiwapy; , mjpfsthd mwpf;iffs; Nehf;fj;ij

epiwNtw;w jtWfpd;wd. thrpf;Fk; Kfhikahsu;fis vupr;rY}l;Lk;

nghUj;jkpy;yhj ge;jpfis cs;slf;fpajhf mt;twpf;iffs;

,Uf;fpd;wd.

(b) KOik- jfty;fisg; ghtpg;gtu;fs; jq;fs; gzpiar; rpwg;Gw

nra;tjw;fhd vy;yhj; jfty;fSk; fpilf;f Ntz;Lk;. epytuk; gw;wpa

njspthd rpj;jpuk; mtu;fSf;F ,y;yhtpbd; mtu;fs; gpioahd

jPu;khdq;fis vLf;f NeupLk;.

(c) rupahd jd;ik- jfty;fs; Jy;ypakhdjhf ,Uf;f Ntz;Lk;. gpioahd

jfty;fisg; ghtpg;gJ jPtpukhdJk;> ghjfkhdJkhd tpisTfis

Vw;gLj;Jk;. vt;thnwdpDk; Nehf;fj;jpw;Nfw;w msT Jy;ypakhdjhf

jfty;fs; ,Ue;jhy; NghJk;. Njitapy;yhj Jy;ypak; gw;wpa

tpguq;fSf;Fs; ehk; Nghfj; Njitapy;iy.

2 Kfhikf; fzf;fPl;Lj; jftypd; jd;ik

juT nra;Kiwf;fhd %yg;nghUs; juTfshFk;. juTfs; rk;gtq;fs;>

epfo;Tfs; kw;Wk; eltbf;iffs; vd;gtw;Wld; njhlu;Gilait.

jfty;fs; vd;gJ mijg; ngWgtUf;F mu;j;jj;ijf; nfhLf;ff; $ba tifapy;

nra;Kiwf;Fl;gLj;jg;gl;l juTfs; MFk;. ,d;ndhUtUf;F njhlu;ghly;

nra;ag;gLtJ vJTk; jfty; MFk;.

ey;y jfty; nghUj;jkhdjhf> KOikahdjhf> rupahdjhf> Jy;ypakhdjhf>

njspthdjhf ,Uf;f Ntz;Lk;. ek;gpf;ifiaj; J}z;Ltjhf ,Uf;f Ntz;Lk;.

Kiwahd tifapy; njhlu;GWj;jg;gl;bUf;f Ntz;Lk;. jftypd; msT

epu;tfpf;ff; $bajhfTk; nghUj;jkhd Neuj;jpy; fpilf;ff; $bajhfTk; ,Uf;f

Ntz;Lk;. mj;Jld; jfty; jahupg;gpw;fhd nryT mjd; %yk; fpilf;Fk;

ed;ikfspYk; ghu;f;f Fiwthdjhf ,Uf;f Ntz;Lk;.

Draft Version


CA Sri Lanka 7

(d) njspT- jfty; ghtidahsUf;F njspthd Kiwapy; jfty;fs; ,Uf;f

Ntz;L;k;. jfty;fs; rupahf tpsq;fhtpl;lhy; mtuhy; mj;jftiy

rupahfg; gad;gLj;j KbahJ. jfty;fspd; njsptpd;ikahy;

njhlu;ghlypy; KwpT Vw;gLk;. MfNt kpfg; nghUj;jkhd jfty;

Clfj;ij my;yJ jfty; topj;jlj;ij njupT nra;a Ntz;Lk;. (e) ek;gpf;if- jfty;fs; mtw;iwg; gad;gLj;Jthu;fs; vd vjpu;ghu;f;fg;gLk;

Kfhikahsu;fshy; ek;gg;gl Ntz;Lk;. vg;gbnadpDk; vy;yh

jfty;fSk; cWjpahdjhf ,y;yhtpbDk;> rpy jfty;fs; cWjpahdjhf

,Uf;f Ntz;Lk;. tpNrlkhf nraw;ghl;L jfty;fs;mjw;F cjhuzk;.

cw;gj;jp nra;Kiw njhlu;ghd jfty;fs; cWjpahdjhf ,Uf;f

Ntz;Lk;. je;jpNuhgakhd jfty;fs; tpNrlkhf #oy; gw;wpa jfty;fs;

mNefkhf cWjpaw;wit. vg;gbAk; mbg;gilahf mikAk; vLNfhs;fs;

njspthff; $wg;gLkplj;J jfty;fs; kPJ nfhs;sg;gLk; ek;gpf;if

mjpfupf;Fk;.

(f) njhlu;ghly;- XU epWtdj;jpy; jdpahs; xt;nthUtUk; Fwpg;gpl;l gzpia

nra;tjw;F mjpfhukspf;fg;gl;bUg;ghu;fs;. mtu;fSf;Fj; Njitahd

jfty;fs; nfhLf;fg;gl Ntz;Lk;. mYtyf Kfhikahsu;fs;

mYtyfj;jpd; nryTfisf; fl;Lg;gLj;Jtjw;Fg;

nghWg;ghf;fg;gl;bUg;ghu;fs;. xt;nthU tUlj;jpw;Fk;ghjPl;L nryT vy;iy

nfhLf;fg;gl;bUf;Fk;. mt;tUlk; elf;ifapy; nryTfisf;

fl;Lg;ghl;Lf;Fs; itj;jpUf;f mtu;fs; Kaw;rpg;ghu;fs;. Mdhy; tUlk;

KOtJk; mJtiu Vw;gl;l nkhj;j nryTj; njhif mtu;fSf;F

njupag;glhtpl;lhy; mtu;fshy; ghjPl;L vy;iyfs; fhg;ghw;wg;gLfpwjh vd

epr;rag;gLj;JtJ fbdkhdjhf ,Uf;Fk;.

(g) msT- xU egu; rupahf thrpj;J> cs;sPu;j;J> tpsq;fpf; nfhs;tjw;F

ngsjPf kw;Wk; csuPjpahd vy;iyfs; cs;sd. kiy Nghd;w

jfty;fs; mit vt;tsT jhd; njhlu;ghdjhf ,Ug;gpDk; ifahsg;gl

KbahjJ. Kfhikj;Jtj;jpw;fhd mwpf;iffs; njspthdjhfTk;>

RUf;fkhdjhfTk; ,Uf;f Ntz;Lk;. gy Kiwikfspy; fl;Lg;ghL

nraw;ghL ‘tpjptpyf;fhd’ nfhs;if mbg;gilapy; iff;

nfhs;sg;gLfpwJ.

(h) Neuk;- xU jPu;khdk; Nkw;nfhs;sg;gLk; NghJ fpilf;fhj jfty; xg;gPL

nra;tjw;Fk; ePz;l fhy fl;Lg;ghl;bw;Fk; gad;glyhk;. mg;NghJ $l xU

Nehf;fj;ijAk; mila mJ gad;glhJ. mbf;fb jahupf;fg;gLk; jfty;fs;

jPik gaf;f ty;;yd. cjhuzkhf xU khjhe;jf; $l;lj;jpy; vLf;fg;gLk;

jPu;khdk; rk;ge;jkhd jfty; khjk; xU Kiw jahupf;fg;gl;lhy; NghJk;.

fpoik uPjpahd mwpf;iffs; Neu tpuaj;ijAk; mj;Jld; Kaw;rp tpuaj;ijAk;

Vw;gLj;Jk;.

(i) jfty; njhlu;ghly; topKiwfs;- xU Fwpg;gpl;l njhlu;ghly; Kiw

kw;nwy;yhtw;iwAk; tpl rpwe;jjhf ,Uf;fyhk;. cjhuzkhf gzp

ntw;wplq;fs; mf;fiw cs;s kf;fspd; ftdj;jpw;F cl;glf;

$bathwhd Clfj;jpy; mwptpf;fg;gl Ntz;Lk;. fk;gdpapd; cs;sf

nra;jpkly;> Njrpa my;yJ cs;Su; gj;jpupif> njhopy;Kiwrhu;

rQ;rpiffs;> Ntiy epiyak;.fy;Yhupapy; njhopy; mYtyfk;. rpy

cs;sff; Fwpg;Gfis kpd;dQ;ry; %yk; mDg;gyhk;. rpy jfty;fs;

njhiyNgrp my;yJ tha;r; nrhy; %yk; nrhy;yg;glyhk;. mNjNtis

Kiwahf mDg;gg;gl Ntz;ba jfty;fs; vOj;J my;yJ vz;fs;

tbtpy; mDg;gg;gl Ntz;Lk;.

Draft Version


8 CA Sri Lanka

(j) fpuak;- jfty;fs; ngWkjpAs;sdthf ,Uf;f Ntz;Lk;. my;yhtpby;

mtw;iw Nrfupj;J NfhitapypLtjw;F Vw;gLk; fpuaq;fSf;;F <lhf

KbahJ. mj;jfty;fs; %yk; ngwg;gLk; ed;ikfs; mtw;iw Nrfupf;f

Vw;gl;l fpuaj;jpid tpl $Ljyhf ,Uf;f Ntz;Lk;.xU Nehf;fj;jpw;fhf

jftiy jahupg;gjh Ntz;lhkh vd jPu;khdpf;f Kaw;rpf;Fk; NghJ fpua/ ed;ik Ma;T xd;W nra;ag;gl Ntz;Lk;.

,t;tiuglk; cq;fSf;F cjtf;$Lk;. ,jpy; Fwpg;gpl;Lf; $w

Ntz;baJ kpf Neu;j;jpahd jfty; mjw;fhd nrytpw;F

ngWkjpahdjy;y. &gh

vy;iy fpuak;

vy;iy ed;ik

jftypd; ‘cj;jk’ juk; cU 2.1 – jfty; Nrfupj;jypd; fpuak;/ ed;ik

KOikahd jfty;fs;

xU jftypd; kjpg;G mjidg; ngWtjd; %yk; nra;ag;gLk; eltbf;ifapy; jq;fpAs;sJ.

Ntz;lg;gLtJ

jftypd; ngWkjpia mstpLtjw;F ePq;fs; vOg;gf; $ba tpdhf;fis epul;gLj;Jf.

(a) vd;d jfty; mspf;fg;;gl;Ls;sJ?

(b) mj; jfty; vjw;fhfg; gad;gLj;jg;gLfpwJ?

(c) ahu; mjidg; gad;gLj;JtJ?

(d) vt;ntg;NghJ gad;gLj;jg;gLfpwJ?

(e) jfty; mspf;fg;gLk;; vy;yh Neuq;fspYk; mit gad;gLj;jg;gLfpd;wjh?

(f) mijg; gad;gLj;Jtjhy; vd;d milag;gLfpd;wJ?

(g) mjw;Fg; gjpyhf ghtpf;fg;glf; $ba mjw;F njhlu;ghd vd;d jfty; cs;sJ?

xU jftypd; kjpg;ig ,t;topapy; mstplyhk;. mj;jftiyg; ngWtjw;F

Vw;gLk; fpuak; ,g;ngWkjpf;nfjpuhf xg;gplg;gl Ntz;Lk;. ,t; xg;gPl;bd;

mbg;gilapy; xU jftypd; Fwpg;gpl;l tplaq;fis itj;jpUg;gJ ngWkjp

tha;e;jjh vd jPu;khdpf;fg;glyhk;. fzpg;gplg;gLtjw;F fbdkhd mD$yq;fs;

mj;jfty;fshy; Vw;glf; $bajhf ,Uf;Fk; vd;gij kwe;Jtplf; $lhJ.

tpdh jftypd; ngWkjp

tpil

Draft Version


CA Sri Lanka 9

2.3 jfty; Vd; Kf;fpakhdJ gpd;tUk; gpur;ridiaf; ftdpf;fTk;. ,tw;iwj; jPu;g;gjw;F vd;d jfty;fs;

Kfhikf;Fj; Njitg;gLk;.

(a) xU fk;gdp Gjpa nghUnshd;iw mwpKfg;gLj;j tpUk;GfpwJ.

fk;gdpAila tpiyaply; nfhs;ifg;gb fpuaj;jpYk; 20%ia $l;b

tpiyaplg;gl Ntz;Lk;. nghUspd; tpiy vd;dthf ,Uf;f Ntz;Lk; ?

(b) xU epWtdj;jpd; Kf;fpakhd nghUis cw;gj;jp nra;Ak; ,ae;jpuk;

gOjile;J tpl;lJ. epWtdk; mt;tpae;jpuj;ijg; gOJ ghu;g;gjh? my;yJ

Gjpjhf xU ,ae;jpuk; thq;Ftjh? my;yJ thliff;F mku;j;Jtjh?

vd jPu;khdpf;f Ntz;bAs;sJ. fpuaf; fl;Lg;ghl;il nra;tjw;F jw;NghJ

fk;gdp nra;aNtz;baJ vd;d?

(c) xU epWtdk; jdJ thbf;ifahsUf;F fopT toq;fj; jPu;khdpf;fpwJ.

rpl;ilaplg;gl;L 7 ehl;fSf;Fs; nfhLg;gdT nra;Ak; thbf;ifahdUf;F

2% fopTk;> 8 njhlf;fk; 14 ehl;fSf;Fs; nfhLg;gdT nra;Ak;

thbf;ifahsUf;F 1% fopTk; toq;f jPu;khdpf;fpwJ. ,f; fopTj;jpl;lk;

epWtdj;jpw;F vt;tsT fpuaj;jpid Vw;gLj;Jk; ? ,tw;iwAk; NtW gytifahd gpur;ridfis jPu;T nra;Ak; NghJk;

Kfhikf;F gy jfty;fs; Njitg;gLfpd;wd.

(a) NkYs;s gpur;rid (a) ,y; Gjpa nghUspd; fpuak; gw;wpa jfty;fs;


(b) NkYs;s (b) gpur;ridf;F jpUj;jf;fpuak;> nfhs;tdT nra;tjw;fhd

fpuak;> thliff;F mku;j;Jtjw;fhd fpuak; Nghd;w jfty;fs;


(c) (c) ,y; fopT toq;Ftjw;fhd fpuaf; fzpg;gPl;by; jw;Nghija tpw;gid

gz mwtPL tbtk; gw;wpAk;> fopT toq;fg;gl;lhy; vjpu;ghu;f;fg;gLk;

tpw;gid gz mwtPl;by; Vw;glf; $ba khw;wk; gw;wpAk; jfty;fs;

Njitg;gLk;.

ve;j epWtdj;jpdJk; ntw;wpfukhd Kfhik jfty;fspNyNa jq;fpAs;sJ.

mwf; nfhilfs;>fofq;fs;> cs;Suhl;rp epWtdq;fs; Nghd;w ,yhg Nehf;fw;w

epWtdq;fs; kw;iwa gy;Njrpa epWtdq;fisg; NghyNt jPu;khdnkLg;gjw;Fk;>

jq;fspd; eltbf;iffspd; ngWNgw;iw mwptpg;gjw;fhfTk; jfty;fs;

Njitg;gLfpd;wd. cjhuzkhf xU nud;dp]; fofk; jdJ nraw;ghLfis

Nkw;nfhs;tjw;F Vw;gLk; fpuaj;ij mwpe;J nfhs;tjd; %yk; jdJ

mq;fj;jtu;fsplkpUe;J mwtplg;gl Ntz;ba re;jhg; gzj;jpd; njhifia

jPu;khdpf;fyhk;.

2.4 vd;d tifahd jfty;fs; Njitg;gLfpd;wd? mNef epWtdq;fSf;Fg; gpd;tUk; tifahd jfty;fs; Njitg;gLfpd;wd.

• epjprhu; jfty;fs;

• epjprhuh jfty;fs;

• epjprhuh> epjprhu; jfty;fspd; Nru;f;if jfty;fs;

Draft Version


10 CA Sri Lanka

2.4.1 cjhuzk; : epjprhu; kw;Wk; epjprhuh jfty;fs;

ABC fk;gdp jdJ Copau;fSf;fhf rpw;Wz;br;rhiy xd;iw toq;fj;

jPu;khdpj;Js;sJ.

(a) Kfhikf;Fj; Njitahd epjprhu; jftypDs; rpw;Wz;br;rhiy Copaupd;

fpuak;> khdpa tpiyapy; czT toq;Ftjw;fhd fpuak;>

%yjdf;fpuak;> ntg;gk; kw;Wk; ntspr;rk; vd;gtw;Wf;fhd fpuaq;fs;

vd;gd mlq;Fk;.

(b) epjprhuh jftypDs; rpw;Wz;br;rhiy fhuzkhf gzpahsupd;

csg;ghq;fpy; Vw;gl;l khw;wk; gw;wpa Kfhikapd; fUj;J> xt;nthU

ehSk; toq;fg;gl;l cztpd; tpguk;> vupthA kw;Wk; kpd;rhu khdpfspd;

thrpg;G> rpw;Wz;br;rhiy Copau;fspd; tuTg; gjpNtL Nghd;wit

mlq;Fk;.

jw;NghJ ABC fk;gdp Nkw;Fwpj;j ,uz;L tifj; jfty;fisAk; ,izj;J

toq;fg;gl;l xt;nthU czTf;Fk; Vw;gl;l ruhrup fpuaj;ij fzpg;gpl;L

mjpypUe;J fk;gdpapd; nkhj;j Copau;fSf;Fkhd nkhj;j nryitf; fzpg;gpl

KbAk;.

2.4.2 epjprhuhj; jfty;fs; Kfhikf; fzf;fpay; epjp rk;ge;jkhd jfty;fspy; jhd; mf;fiw

nrYj;Jfpd;wd vdTk; kf;fs; xU nghUl;Nl my;y vdTk; mNefu;

vz;Zfpd;wdu;. ,g;nghOJ ,J cz;ikapypUe;J neL J}uk; tpyfp cs;sJ.

cjhuzkhf tpahghu epWtsq;fspd; Kfhikahsu;fs; rpw;Wz;br;rhiy

mwpKfg;gLj;jg;gl;l gpd; gzpahsu;fspd; kNdhepiy $bapUf;fpwjh vdTk;

Fwpg;gpl;l tpepNahf];juplkpUe;J ngwg;gLk; ghz; jukhdjhf cs;sjh

rpw;Wz;br;rhiy gzpahsu;fSf;F Vd; Gjpa ghj;jpuq;fOtp (dish washer) Njitg;gLfpwJ vdTk; mwpa tpUk;Gtu;. ,t;tifahd epjprhuh jfty;fs;

jpl;lkply;> fl;Lg;gLj;jy;> jPu;khdnkLj;jy; nraw;ghLfspy; gq;F tfpf;Fk;.

Mjyhy; epjprhu; jfty;fisg; Nghy ,itAk; Kf;fpakhdjhFk;.

MfNt epjprhuh jfty;fSk; ftdkhf mtjhdpf;fg;gl;L rupahfg; gjpT

nra;ag;gl;L epjprhu; jfty;fisg; NghyNt fzf;fpDs; Nru;f;fg;gl Ntz;Lk;.

rpw;Wz;br;rhiyapy; cz;zg;gLk; cztpd; vz;zpf;ifapd; gjpTnra;ag;gl;l

jfty; fl;Lg;gLj;jg;glhky; ,Uf;Fk; NghJ rpw;Wz;br;rhiyapd; rupahfTk;

ftdkhfTk; gjpTnra;ag;gl;l nkhj;jf;fpuak; Jy;ypakhd jfty;fis

cUthf;fhJ.

jpl;lkply;> fl;Lg;gLj;jy;> kw;Wk; jPu;khdnkLj;jypw;F cjTKfkhf epjpj;

jfty;fis mspg;gjw;F Kfhikf; fzf;fpay; mf;fiw nrYj;jpdhYk;

Kfhikf; fzf;fhsu; epjprhuh jfty;fis cjhrPdk; nra;a KbahJ. epjp

rhuh tplaq;fSld; nfhLf;fg;gLk; jfty;fs; gw;wp mtu; fUj;Jiuf;f

Ntz;Lk;.

Draft Version


CA Sri Lanka 11

3.1 epWtdq;fspd; Nehf;fq;fs;

eilKiwapy; ePq;fs; re;jpf;Fk; ,uz;L tifahd epWtdq;fs; gpd;tUkhW.

• ,yhgk; Nehf;fk;

• ,yhg Nehf;fkw;wJ ,yhg Nehf;Fs;s xU epWtdj;jpd; Nehf;fk; ,yhgj;ij cr;;rg;gLj;jyhFk;.

,uz;lhk; epiy Nehf;fk; nghUs;/ Nrit cw;gj;jpia mjpfupj;jy;.

,yhg Nehf;fw;w xU epWtdj;jpd; gpujhd Nehf;fk;; toikahf nghUl;fisAk;>

NritfisAk; toq;Fjy; MFk;. ,uz;lhk;ju Nehf;fkhf nghUl;fs;>

Nritfis toq;Ftjw;fhd fpuaj;ijf; Fiwj;jyhf ,Uf;Fk;.

Kbthf epWtdk; xd;wpd; Nehf;fq;fspy; gpd;tUtdtw;wpy; xd;W my;yJ gy

mlq;fyhk;.

• ,yhgj;ij cr;rg;gLj;jy; • tUkhdj;ij cr;rg;gLj;jy;

• gq;Fjhuupd; ngWkjpia cr;rg;gLj;jy; • re;ijg; gq;if mjpfupj;jy;

• fpuaj;ijf; Fiwj;jy;

epWtdj;jpd; tif mjd;; Nehf;fq;fspy; jhf;fk; nrYj;Jk; vd;gij

ftdj;jpw; nfhs;f.

3.2 je;jpNuhghaKk; epWtd mikg;Gk; je;jpNuhghaj;jpw;Fk; epWtd mikg;gpw;Fk; ,ilapyhd njhlu;G gw;wp ,uz;L

rpe;jidg; Gs;spfs; ,Uf;fpd;wd.

• je;jpNuhghaj;jpw;Nfw;w mikg;G

• mikg;gpw;Nfw;w je;jpNuhghak;

je;jpNuhghaj;jpw;Nfw;w mikg;G gw;wp ehk; Kjypy; fUj;jpy; vLg;Nghk;. ,jd;

fUj;J xU je;jpNuhghaj;ij mKy;gLj;Jtjw;fhf xU epWtdk; jd;

mikg;ig mgptpUj;jp nra;aNtz;Lk;.

,uz;lhtJ rpe;jidg; Gs;sp mikg;Gf;Nfw;w je;jpNuhghaj;ijg; gw;wp

$WfpwJ. ,jd;gb xU jhgdj;jpd; je;jpNuhghak; mjDila mikg;ghy;

epu;zapf;fg;gLfpwJ my;yJ nry;thf;fpw;F cl;gLj;jg;gLfpwJ. MfNt xU

jhgdj;jpd; mikg;G je;jpNuhghaq;fspd; vz;zpf;ifia xU Fwpg;gpl;l

vy;iyf;Fs; mlf;FfpwJ.

3 Kfhikj;Jt fzf;fPl;bd; Nehf;fk;; kw;Wk; Nehf;nfy;iy

Nehf;fk;; vd;gJ xU epWtdj;jpd; ( my;yJ xU jdpegupd;) Fwpf;Nfhs; my;yJ

,yf;F MFk;. vd;gJNt Nehf;fk;;. eilKiwapy; Nehf;fk;> ,yf;F> Fwpf;Nfhs;

vDk; gjq;fs; xNu mu;j;jj;jpy; gad;gLj;jg;gLtij mtjhdpf;f KbfpwJ.

je;jpNuhghak; vd;gJ xU epWtdj;jpd; ( my;yJ xU jdpegupd;)

Nehf;fq;fis mila itf;Fk; rhj;jpakhd nraw;ghlhFk;.

Draft Version


12 CA Sri Lanka

ehk; ,f;fUj;Jfis tpupthf Muhayhk;. Mdhy; cq;fs; Kfhikf;

fzf;fpay; fw;if Nehf;fj;jpw;fhf xU epWtdj;jpd; je;jpNuhghaj;jpw;Fk;

mikg;gpw;Fk; ,ilapy; njhlu;G ,Uf;fpwJ vd;gJ gw;wp njupe;jpUf;f

Ntz;Lk;.

3.3 ePz;l fhy je;jpNuhgha jpl;lkply; ePz;l fhy je;jpNuhgha jpl;lkply; $l;Lj;jpl;lkply; vdTk; miof;fg;gLk;.

epWtdj;jpd; Nehf;fq;fis miltjw;fhf xU ePz;lfhy jpl;lj;ij

jahupg;gjw;F je;jpNuhghaq;fis njupT nra;jiyf; Fwpf;fpwJ.

ePz;l fhyj;jpl;lj;jpd; fhy tpupT epWtdj;jpYk;> me;epWtdk; ,aq;Fk;

njhopw;WiwapYk; mjDila #oypYk; jq;fpAs;sJ. khjpupf;fhykhf 2> 5> 7

my;yJ 10 tUlq;fisf; nfhz;bUf;Fk;. ,ij tpl ePskhd fhyg; gFjpAk;

mbf;fb vjpu; nfhs;sg;gLfpd;wJ. ePz;l fhy je;jpNuhgha jpl;lkply; vd;gJ

tpupthd> ePz;l nra;Kiwf;Fl;gl;lJ. $l;Lj;jpl;lkplypy; Kbtilaf; $ba 3

epiyfis xd;wpizj;jy; mtrpakhFk;. cU 2.2 FWfpa fhy, ePz;lfhy

jpl;lkplypw;fpilNaahd njhlu;G kw;Wk; nra;Kiw njhlu;ghd xU ntspj;

Njhw;wj;ijj; jUfpd;wJ.

3.4 FWq;fhy cghaj; jpl;lkply;

ePz;lfhy jpl;lk; KO epWtdj;jpd; xU ePz;l fhy Ntiy rl;lfkhf

tpsq;Fk;. nraw;ghl;L Nehf;fj;jpw;fhf ,e;j ePz;l fhy $l;Lj;jpl;lk;

FWq;fhy jpl;lq;fshf khw;wg;gl Ntz;Lk;. toikahf 1 tUlk;> gFjpfs;>

njhopw;ghLfs; my;yJ jpizf;fsq;fs;; njhlu;ghditahf ,f;FWq;fhy

jpl;lq;fs; ,Uf;Fk;. FWq;fhy jpl;lkplypd; tUlhe;j nraw;ghLfs; ePz;l

fhyj; jpl;lj;jpd; G+u;j;jpahf;fg;gLk; epiyfshfg; ghu;f;fg;gl Ntz;Lk;.

xt;nthU FWq;fhyj;jpl;lKk; epWtdj;ij mjdJ ePz;lfhy Fwpf;Nfhis

Nehf;fp nrYj;Jtjhf ,Uf;Fk;. MfNt> FWq;fhyj; jpl;lkplypd; cr;r

ed;ikfisg; ngWtjw;F xU tifahd ePz;l fhyj; jpl;lk; ,Ug;gJ

Kf;fpakhdJ.

Draft Version


CA Sri Lanka 13

kjpg;gPl;Lf;

fl;lk;

Nehf;f fl;lk;

kjpg;gha;Tf; fl;lk;

$l;Lj; jpl;lk;

jpl;lkply; nra;Kiw

ePz;l fhyjje;jpNuhgha jpl;lkply;

FWq; fhyj;jpl;lkply;

cU 2.2 jpl;lkply; nra;Kiw

3.5 jfty;fspd; tiffs;

3.6 je;jpNuhghaj; jfty;fs; epWtdj;jpd; Fwpf;Nfhs;fisj; jpl;lkpLtjw;Fk; eilKiwapy;

mf;Fwpf;Nfhs;fs; milag;gLfpwjh vd kjpg;gPL nra;tjw;Fk; je;jpNuhghaj;

jfty;fs; rpNu\;l Kfhikahsu;fshy; gad;gLj;jg;gLfpwJ. ,j; jfty;fs;

KO ,yhgfuj; jd;ik> epWtdj;jpd; gy;NtW gFjpfspd; ,yhgfuj; jd;ik>

%yjd cgfuzq;fspd; Njit Kjypatw;iw cs;slf;Ffpd;wd.

je;jpNuhgha jfty;fs; gpd;tUk; mk;rq;fisf; nfhz;bUf;Fk;.

• ,J cs;sf %yfq;fspypUe;Jk;> ntsp%yfq;fspypUe;Jk; ngwg;gLk;.

• ,J xU Nky;kl;lj;jpy; njhFf;fg;gLk;.

• ,J ePz;l fhyg;gFjpAld; njhlu;Ggl;lJ.

• ,J epWtdk; KOikAlDk; njhlu;ghdJ (vdpDk;> rpy tpgukhd

mk;rq;fisf; nfhz;bUf;fyhk;).

me;Njhdpapd; gbKiwapy; cs;sthW epWtdj;jpDs; jfty;fs; %d;W

kl;lq;fshf gFg;gha;T nra;ag;glyhk;:je;jpNuhghak; cghak; kw;Wk;

nraw;ghl;L kl;lk;.

epWtd kjpg;gPL

vjpu;fhy kjpg;gPL

$l;L Nehf;fq;fspd; kjpg;gha;T

Nehf;fq;fis miltjw;fhd khw;Wtopfisf; fUj;jpy;nfhs;sy

$l;Lj;jpl;lj;Jld; cld;gly;

cw;gj;jpj;

jp;l;lkply;

tsj;

jpl;lkply;

cw;gj;jpg; nghUs;

jpl;lkply;

Muha;r;rp mgptpUj;jp jpl;lkply;

ntspaf #oy; kjpg;gPL

vjpu;ghu;f;iffs;

kjpg;gPL

tpgukhdnraw;ghl;Lj;jpl;lq;fs; khjhe;j> fhyhz;L> my;yJ tUlhe;j mbg;gilapyhd $l;Lj;jpl;lq;fis mKyhf;fk; nra;fpd;wd.

nraw;ghl;Lj;jpl;lq;fs;FWq;fhyj;jpl;lg;ghjPLfs;> epakq;fs; kw;Wk; Nehf;fq;fisAk; cs;slf;Fk;

Draft Version


14 CA Sri Lanka

• ,J mNefkhf tpNrl mbg;gilapy; jahupf;fg;gLk;.

• ,J fzpa uPjpahfTk;> ju uPjpahfTk; ,Uf;Fk;.

• ,J vjpu;fhyk; gw;wp rupahf vjpu;T $w KbahJ Mifahy; KOikahd

epr;raj; jd;ik mw;wJ.

Draft Version


CA Sri Lanka 15

3.6.1 cghaj;jfty;fs; kj;jpa Kfhikahy; cghaj;j;jfty;fs; epWtdj;jpd; tsq;fs; vt;thW

gad;gLj;jg;gl Ntz;Lk; vd;W jPu;khdpg;gjw;Fk;> vg;gb ghtpf;fg;gLfpwJ kw;Wk;

vt;thW ghtpf;fg;gl;Ls;sJ vd;W mtjhdpg;gjw;Fk; gad;gLj;jg;gLfpwJ.

,it cw;gj;jpj;jpwd; mstPLfs;> (xU kdpj kzpj;jpahyj;jpw;fhd my;yJ

xU ,ae;jpu kzpj;jpahyj;jpw;fhd ntspaPL)> ghjPl;L fl;Lg;ghL my;yJ

Kuz; gFg;gha;T mwpf;iffs; kw;Wk; fhRg; gha;r;ry; vjpu;T $wy;fs;

Kjypatw;iw cs;slf;Ffpd;wd.

cghaj;jfty;fs; gpd;tUk; mk;rq;fisf; nfhz;bUf;Fk;.

• ,J mbg;gilapy; cs;sf uPjpahf cUthf;fg;gLk;.

• fPo; kl;lj;jpy; njhFf;fg;gLk;.

• ,J FWq;fhyj;JlDk; eLj;ju fhyj;JlDk; njhlu;Ggl;bUf;Fk;.

• jpizf;fs nraw;ghLfis tpgupf;Fk; my;yJ gFg;gha;T nra;Ak;.

• ,J toikahfTk;> xOq;fhfTk; jahupf;fg;gLk;.

• ,J njhif uPjpahd msTfis mbg;gilahff; nfhz;L ,Uf;Fk;.

3.6.2 nraw;ghl;L jfty; nraw;ghl;L jfty; Kd;tupir Kfhikahsu;fshy; gad;gLj;jg;gLk;. Kfhup

my;yJ jiyik vOJeu; njhopw;rhiyf;Fs; my;yJ mYtyfj;Jf;Fs;

Fwpf;fg;gl;l gzpfs; jpl;lkplg;gl;L xOq;fhf epiwNtw;;wg;gLfpwjh vd

cWjpg;gLj;Jtjw;Fg; gad;gLj;Jtu;. cjhuzkhf rk;gsj;jhs; jahupf;Fk;

mYtyfj;jpy; jfty;fs; ehs; $yp njhopyhsu; rk;ge;jkhf ,Uf;Fk;.

xt;nthU thuj;jpYk;> xt;nthU njhopyhspAk; Ntiy nra;j Neuk;>

nfhLg;gdT tPjk;> fopT tpguq;fs; kw;Wk; $ypg; gFg;gha;Tf;fhf xt;nthU

egUk; jdpg;gl;l gzpf;F nrytopj;j Neuk; Nghd;w jfty;fs; Njitg;gLk;.

,e;j cjhuzj;jpy; fpoik uPjpahf jfty; Njitg;gLfpwJ. Mdhy;

mtrukhd nra;Kiw jfty;fs; cjhuzkhf xU cw;gj;jpr; nra;Kiwapy;

cs;splg;gLk; %yg; nghUspd; msT ehshe;jk; my;yJ kzpj;jpahy uPjpahf

my;yJ jhdpaq;fp cw;gj;jp tplaj;jpy; tpehbf;F tpehb Njitg;gLk;.

nraw;ghl;L jfty; gpd;tUk; mk;rq;fisf; nfhz;L ,Uf;Fk;.

• mNefkhf KOtJk; cs;sf %yfq;fspypUe;J ngwg;gl;litahf ,Uf;Fk;.

• %yj; jfty;fis xOq;F gLj;Jtjdhy; mjpf tpguq;fisf; nfhz;bUf;Fk;.

• ,J cldbf; fhyg;gFjpf;F njhlu;Ggl;ljhf ,Uf;Fk;. ,J mbf;fb jahupf;fg;gLk;.

• ,J gzp njhlu;ghdJk; ngUk;ghYk; njhif uPjpahdJkhFk;.

Draft Version


16 CA Sri Lanka

4.1 jpl;lkply;

jpl;lkplw; nraw;ghL xd;iw mKyhf;Ftjd; fhuzkhf xU fhyg;gFjpapy;

gbg;gbahf Vw;gLk; tsu;r;rpapidapl;L xU epWtdk; Mr;rupag;gl KbahJ.

jpl;lkply; gpd;tUtdtw;iw cs;slf;Fk;.

• Nehf;fq;;fis jhgpj;jy;

• ,e;Nehf;fq;fis miltjw;F nghUj;jkhd je;jpNuhghaq;fis Nju;T

nra;jy;

MfNt jpl;lkply; Kfhikj;Jtj;jpw;F FWfpa fhyk; kw;Wk; ePz;l fhyk;

gw;wp Kd; $l;bNa rpe;jpf;f epu;g;ge;jpf;fpd;wJ.

4.2 fl;Lg;ghL Kfhikj; jfty;fs; jpl;lkply;> fl;Lg;ghL> jPu;khdnkLj;jy; Mfpatw;Wf;Fg;

gad;gLj;jg;gLnkd $wpapUe;Njhk;. jpl;lkply; gw;wp NkNy ghu;j;Njhk;.

,g;nghJ fl;Lg;ghL gw;wp mtjhdpg;Nghk;. fl;Lg;ghL nraw;ghl;by; ,U

epiyfs; fhzg;gLfpd;wd.

(a) nraw;ghl;Lj;jpl;lq;fspy; cs;slf;fg;gl;l epWtdj;jpd; nraw;jpwd;

(Performance) epWtdj;jpd; cz;ik nraw;jpwDld; xOq;fhfTk;>

njhlu;r;rpahfTk; xg;gplg;gl Ntz;Lk;. jpl;lq;fspypUe;J VjhtJ

tpyfy;fs; milahsk; fhzg;gl;L jpUj;j eltbf;if vLf;ff;$bajhf

,Uf;Fk;.

(b) $l;Lj; jpl;lk; Nkw;Fwpj;j xg;gPl;Lf;fspdJk; jpl;lj;jpd; Fwpf;Nfhs;fs;

milag;gl;Ls;sjh vd;gij kjpg;gPL nra;tjw;fhd jpl;lj;jpd;

mstPLfspy; (Gjpa Nghl;bahsu;fs;> murhq;f mwpTWj;jy;fs; Nghd;wd)

Vw;gLk; khw;wq;fspidAk; kPsha;T nra;Ak;. epWtdj;jpd; vjpu;fhyk;

ghjpf;fg;gLtjw;F Kd;du; jpl;lk; jpUj;jpaikf;fg;gl Ntz;Lk;.

MfNt jpl;lkply; ,y;yhky; gaDWjpkpf;f fl;Lg;ghl;il eilKiwg;gLj;j

,ayhJ. NkYk; fl;Lg;ghL ,y;yhj jpl;lkply; mu;j;jkw;wJ.

xU ngupa epWtdj;jpy; fl;Lg;gLj;jy; jfty;fs; toq;ff; $bathwhd Kfhik

mwpf;ifaply; Kiwik xd;W ,Uf;f Ntz;Lk;. ,f; fl;Lg;ghl;Lj; jfty;

Fwpf;fg;gl;l tbtj;jpYk; fpukkhd ,ilNtisfspy; rku;g;gpf;fg;gl Ntz;Lk;.

rpwpa epWtdq;fspy; Kiwrhuh jfty; gha;r;ry;fspYk; my;yJ xNu xU Kiw

rku;g;gpf;fg;Lk; mwpf;iffspYk; jq;fpapUf;fyhk;.

4 jpl;lkply; kw;Wk; fl;lg;ghl;L kl;lq;fs;

Kfhikj;Jtj;jpw;fhd jfty;fs; jpl;lkply;> fl;Lg;ghL kw;Wk; jPu;khdnkLj;jYf;Fg; gad;gLj;jg;glyhk;.

Draft Version


CA Sri Lanka 17

4.3 jPu;khdk; Nkw;nfhs;sy; Kfhikj;Jtk; vd;gJ jPu;khdnkLj;jyhFk;. xU epWtdj;jpd; midj;J kl;l

Kfhikahsu;fSk; jPu;khdk; vLg;gtu;fs;. jPu;khdnkLj;jy; vd;gJ gy

khw;wPLfspy; xd;iwj; Nju;T nra;jy; MFk;. Kfhikahsu; xU jPu;khdj;ij

Nkw;nfhs;tjw;F jfty;fis mspg;gJ Kfhikf; fzf;fhsuJ flik.

MfNt jPu;khdk; vLj;jy; nraw;ghL gw;wp xU Kfhikf; fzf;fhsu;

tpsq;fpf; nfhs;s Ntz;Lk;. mg;NghJ jhd; nghUj;jkhd tifapy;

jfty;fis mspf;f KbAk;.

4.3.1 jPu;khdnkLj;jy; nra;Kiw

gb 1

gb 2

gb 3

gb 4

gb 5

gb 6

gb 7

cU 2.3 jPu;khdnkLj;jy; nra;Kiw

jpl;lkply;

fl;Lg;ghL

Fwpf;Nfhs;fs;> ,yf;F> gpur;ridfis milahsk; fhZjy;

Fwpf;Nfhs;fis miltjpy; gq;fspf;ff; $ba khw;wPlhd

jPu;Tfis/ re;ju;g;gq;fis milahsq; fhZjy;.

xt;nthU khw;wPl;bw;Fk;; Njitahd juTfis Nrfupj;Jg; gFg;gha;T

nra;jy;

jPu;khdk;/ njupT Nkw;nfhs;sy;. vjpu;ghu;f;fg;gLk; tpisTfis Fwpg;gpLjy;. mt;tpisTfis

Fwpf;NfhSld; my;yJ ,yf;FfSld; ,zq;fpg; Nghfpwjh

vd gurPypj;jy;

jPu;khdq;fis mKy;gLj;jy;

cz;ikahd ngWNgW rk;ge;jkhd juTfis Nrfupj;jy;

cz;ikahd ngWNgw;iw vjpu;ghu;f;fg;gl;l tpisTfSld;

xg;gPL nra;jy; milTfis kjpg;gPL nra;jy;

Draft Version


18 CA Sri Lanka

4.4 me;Njhdpapd; ghu;itf;Fl;gl;l Kfhikj;Jtr; nraw;ghL

R.N. me;Njhdp> epWtdf; fl;Lg;ghL gw;wpa Kd;dzp vOj;jhsu;. jpl;lkply;>

fl;Lg;ghL kw;Wk; jPu;khdnkLj;jy; Mfpa nraw;ghLfis jdpj;jdpNa gpupf;f

KbahJ vdf; $wpAs;shu;. vy;yh Kfhikahsu;fSk; jpl;lkply; kw;Wk;

fl;Lg;ghL gw;wpa jPu;khdq;fis vLf;fpwhu;fs;. mtu; %d;W tifahd

Kfhik nraw;ghLfis milahsk; fz;L ,Uf;fpwhu;.

(a) je;jpNuhgha jpl;lkply;: epWtdj;jpd; Nehf;fq;;fisj; jPu;khdpj;jy;> mjpy;

Vw;gLk; khw;wq;fisj; jPu;khdpj;jy;>me;Nehf;fq;fis miltjw;Fg;

ghtpf;fg;gLk; tsq;fis jPu;khdpj;jy;> ,t;tsq;fis ngWtjpy;>

ghtpg;gjpy;> xopg;gjpy; filg;gpbf;fg;gl Ntz;ba nfhs;iffisj;

jPu;khdpj;jy; Mfpa nrad;Kiwfisf; nfhz;lJ.

(b) cgha (my;yJ Kfhik) fl;Lg;ghL: tsq;fs; ngwg;gl;L

gaDWjpAlDk;> tpidj;jpwDlDk; epWtdj;jpd; Fwpf;Nfhs;fis

miltjpy; gad;gLj;jg;gLfpd;wd vd Kfhikahsu;fs; cWjp nra;Ak;

nrad;Kiw.

(c) nraw;ghl;Lf;; fl;Lg;ghL: Fwpg;gpl;l nra;Kiwfs; tpidj;jpwDld;

epWtdj;jpd; Nehf;fq;fis miltjpy; gad;gLj;jg;gLfpd;wd vd cWjp

nra;Ak; nrad;Kiw.

4.4.1 je;jpNuhgha jpl;lkply; je;jpNuhgha jpl;lq;fs; vd;gd xU epWtdj;jpy je;jpNuhgha ,yf;Ffs;

my;yJ Nehf;fq;fis epu;zapj;jy;> my;yJ mtw;iw khw;Wjy; MFk;. mit

gpd;tUtdtw;iw cs;slf;Fk;. re;ij kw;Wk; nghUl;fisj; njupT nra;jy;>

fk;gdp ,yhgj; jd;ik kl;lq;fspd; Njitg;ghL> cg fk;gdpfis nfhs;tdT

my;yJ tpw;gid. eilKiwr; nrhj;jy;yhj nrhj;Jfis nfhs;tdT

my;yJ tpw;gid.

4.4.2 cgha /Kfhikj;Jt fl;Lg;ghL je;jpNuhgha jpl;lkply; vd;gJ Nehf;fq;fis> je;jpNuhgha ,yf;Ffis

epu;zapg;gjpy; mf;fiwg;gLk; NghJ Kfhikf; fl;Lg;ghL xU epWtdj;jpd;

,yf;Ffis miltjw;fhf mjd; tsq;fs; tpidj;jpwDlDk;>

gaDWjpAlDk; ghtpf;fg;gLfpwjh vdj; jPu;khdpg;gjpy; mf;fiw nfhs;fpwJ.

(a) tsq;fs; 4Ms vdf; Fwpf;fg;gLfpwJ. mit kdpj tsk;>

%yg;nghUs;fs;> ,ae;jpuq;fs;> gzk; (Man power, Materials, Machines and Money)vd;gdMFk;.

(b) tpidj;jpwd; cs;sPL nra;ag;gLk; tsq;fspypUe;J cj;jk mstpyhd

ntspaPL ngwg;gLk; tifapy; tsq;fis tpidj;jpwDld; gad;gLj;jy;.

,J kdpj rf;jp> epyk;> %yjdk; .(cjhuzkhf vt;tsT cw;gj;jp

Ntiyfis jhdpaq;F ,ae;jpuq;fs; %yk; nra;tJ) kw;Wk;

njhopyhsupd; cw;gj;jpj;jpwd; my;yJ %yg;nghUs; ghtidAld;

njhlu;Gs;sJ.

me;Njhdp Kfhikr; nraw;ghl;il je;jpNuhghaj; jpl;lkply;> Kfhikf; fl;Lg;ghL> nraw;ghl;Lf; fl;Lg;ghL vd tFf;fpd;whu;.

Draft Version


CA Sri Lanka 19

(c) gaDWjp kpf;f tsq;fspd; gad;ghL vd;gJ ngwg;gl;l ntspaPL

Nehf;fq;fs; my;yJ ,yf;Fld; njhlu;Ggl;lJ.

Draft Version


20 CA Sri Lanka

4.4.3 nraw;ghl;Lf; fl;Lg;ghL me;jdpapd; jPu;khdnkLj;jy; gbepiy mjpfhuj;jpy;; filrp my;yJ %d;whtJ

epiyapy; cs;sJ nraw;ghl;Lf;; fl;Lg;ghl;L jPu;khdq;fs;. ehq;fs; Kd;G

ghu;j;jJ Nghy nraw;ghl;Lf;; fl;Lg;ghL vd;gJ Fwpg;gpl;l Ntiyfs;

tpidj;jpwDlDk; gaDWjp kpf;fjhfTk; nra;ag;gLfpd;wnjd cWjpg;gLj;jy;

MFk;. vg;gb je;jpNuhgha jpl;lq;fSf;F mikthf Kfhikf; fl;Lg;ghl;Lj;

jpl;lq;fs; tFf;fg;gLfpd;wNth mNj Nghy; nraw;ghl;Lf;;; fl;Lg;ghl;L

jpl;lq;fs; je;jpNuhgha jpl;lkplYf;Fk; Kfhikf;fl;Lg;ghl;Lj; jpl;lj;Jf;Fk;

mikthf tFf;fg;gLfpd;wd.gpd;tUtdtw;iwf; ftdpAq;fs;.

(a) rpNu\;l Kfhikf; fk;gdpapd; tpw;gid Fiwe;jJ mLj;j 5

tUlq;fSf;F tUlhe;jk; 5% mjpfupf;f Ntz;Lk; vdj; jpl;lkplyhk; -

je;jpNuhghaj;jpl;lkply;.

(b) tpw;gidf;Fg; nghWg;ghd gzpg;ghsu; kw;Wk; rpNu\;l tpw;gid

Kfhikahsu;fs; mLj;j tUlk; tpw;gid 5% mjpfupf;f jpl;lkpLthu;fs;.

vjpu;tUk; tUlq;fSf;Fk; Vw;ghl;Lj; jpl;lkpLjYld; ,J tpw;gid

tsq;fis jpl;lkply;> tpsk;guk;> tpw;gid Nkk;gLj;jy; Nghd;wtw;iw

cs;slf;Fk;. xt;nthU tpw;gid gpuhe;jpaj;Jf;Fkhd tpw;gid gq;F

epu;zapf;fg;gLk; - cghaj;;jpl;lk; (Kfhikf; fl;Lg;ghL)

(c) xU tpw;gidg; gpuhe;jpaj;jpw;fhd tpw;gid Kfhikahsu; xt;nthU

tpw;gidg; gpujpepjpf;Fkhd tpw;gid ,yf;Ffis epu;zapg;ghu;. ,J

nraw;ghl;Lj; jpl;lkply;. jdpegu;fSf;F mtu;fs; milaf;$bathW

vjpu;ghu;f;fg;gLk; gzp xg;gilf;fg;gLk;.

nraw;ghl;Lf;; fl;Lg;ghl;il tpgupg;gjw;F> tpw;gidg; gzpia cjhuzkhff;

nfhz;lhYk; xU epWtdj;jpd; nraw;ghLfspd; vy;yh mk;rq;fspYk;>

nraw;ghLfisg; gl;baw;gLj;j Kbahky; my;yJ rupahf kjpg;gpl Kbahky;

,Uf;Fk; NghJ $l (jpUj;j Ntiy> thbf;ifahsupd; Kiwg;ghl;bw;Fg;

gjpyspj;jy; Nghd;wit) ,t;tifahd jpl;lkply; eilngWk;.

vjpu;ghuhj my;yJ jw;fhypf Ntiyfs; FWfpafhy mbg;gilapw;

gl;lbaw;gLj;jg;gl Ntz;Lk;. ,J nraw;ghl;Lj;; jpl;lkplypd; xU mk;rkhFk;.

cjhuzkhf jpUj;jq;fs; nra;Ak; jpizf;fsj;jpy; toikahd fpukkhd

guhkupg;G Ntiyfs; gl;baw;gLj;jg; glyhk;. Mdhy; ,ae;jpu gOJfs;

vjpu;ghuhky; Vw;gLtjdhy; me;j ,lj;jpNyNa jpUj;j Ntiyfs; jpizf;fs

Nkw;ghu;itahsuhy; gl;baw;gLj;jg;gl;L fl;Lg;gLj;jg;gl Ntz;Lk;.

4.5 Kfhikf; fl;Lg;ghl;L Kiwfs;

fl;Lg;gLj;jypd; Kfhikj; njhopw;ghL vd;gJ cjtpahsupd; nraw;ghLfs;

mstPL nra;ag;gl;L jpUj;jq;fs; nra;ag;gl;L epWtdj;jpd; Nehf;fq;fs; my;yJ

jpl;lkply; ,yf;Ffs; milag; gLfpwjh vd cWjp nra;jy; MFk;.

Kfhikf; fl;Lg;ghl;L Kiwikapd; mbg;gil mk;rq;fs; tUkhW.

Kfhik fl;Lg;ghl;L Kiwik vd;gJ xU epWtdj;jpd; Fwpf;Nfhs;fs;

milag;gLfpd;wjh vdTk; tFf;fg;gl;l jpl;lq;fs; eilKiwg;gLj;jg; gLfpd;wjh

vd;gijAk; cWjp nra;Ak; Kfkhf gzpahsu;fspd; eltbf;iffspd;

nraw;jpwid mstPL nra;Ak; my;yJ rup nra;Ak; KiwikahFk;.

Draft Version


CA Sri Lanka 21

• jpl;lkply;: vd;d nra;a Ntz;Lk; vdj; jPu;khdpj;jy; kw;Wk; tpUk;gg;gLk;

ngWNgWfis milahsq; fhzy;.

• gjpT nra;jy;: tpidj;jpwd; epakk; my;yJ ,yf;Ffisf; nfhz;l

jpl;lj;ij vOj;jpw; gjpT nra;jy;.

• nra;J Kbj;jy; : jpl;lj;ij epiwNtw;wp milag;gl;l cz;ik ngWNgw;iw

mstPL nra;jy;.

• xg;gPL nra;jy;: cz;ik ngWNgw;wpid jpl;lj;Jld; xg;gPL nra;jy;

• kjpg;gPL nra;jy;: xg;gPLfis kjpg;gPL nra;J Nkyjpf eltbf;if Njitah

vdj; jPu;khdpj;jy;.

• jpUj;j eltbf;if: Njitg;gb jpUj;j eltbf;ifia mKy;gLj;jy;.

fpuaf; fzf;fPl;bdhy; ghuk;gupakhff; nfhLf;fg;gLk; jfty; jPu;khdk;

vLj;jYf;F Njitahd jftypypUe;J NtWgl;lJ. jPu;khdnkLj;jy; jfty;

njhlu;Ggl;ljhf ,Uf;f Ntz;Lk;. vt;thnwdpDk; cwpQ;ry; fpuakply; gy

re;ju;g;gq;fspy; nghUj;jkpy;yhjJk;> gpioahf top elj;jf; $baJkhd

jfty;fis mspf;fpd;wJ. (cwpQ;ry; fpuakply;- nghUl;fSf;Fk;

NritfSf;Fk; fpuakpLk; Kiw gutyhf cgNahfpf;fg;gLk;. ,J gw;wp ehk;

gpd;du; ghu;g;Nghk;).

vy;yh jPu;khdnkLj;jYk; vjpu;fhyj;NjhL njhlu;Gw;W ,Ug;gjdhy; mj;

jPu;khdq;fspd; ntspg;ghL gw;wp rpwpa msT epr;rakw;w jd;ik ,Uf;Fk;.

MfNt jPu;khdk; vLj;jYf;fhd jfty; rpy topfspy; epr;rakw;w

jd;ikiaAk; cs;slf;f Ntz;Lk;. epr;rakw;w jd;ikia cs;slf;Fk;

Kiwfs; ,e;j ghlj;jpl;l gug;ngy;iyf;F mg;ghw;gl;lJ. Mdhy; fpuaf;

fzf;fPl;Lj; jfty; epr;rakw;w jd;ik gw;wp fzf;fpy; nfhs;shtpl;;lhy; mJ

jPu;khdnkLj;jYf;Fg; nghUj;jkpy;yhky; JtWtpLk;. epr;rakw;w jd;ikia

cs;slf;Ftjw;F Kaw;rp Nkw;nfhs;sg;gl;lhy; me;j jfty; jPu;khdnkLj;jYf;

F mjpf nghUj;jkhf ,Uf;Fk;. Mdhy; xU NghJk; Mgj;J ,y;yhky;

,uhJ.

xU epWtdk; Kfk; nfhLf;ff; $ba epr;rakw;w jd;ikf;F gq;fspf;ff; $ba

fhuzpfisf; Fwpg;gpLf.

,q;Nf rpy Kd; nkhopTfs; cs;sd. ePq;fs; kw;iwait gw;wp rpe;jpj;jpUf;fyhk;.

Nghl;bahsu;fspd; eltbf;iffs;

gztPf;fk;

tl;btPjj;jpy; khWjy;fs;

murhq;fj;jpd; Gjpa rl;lk;

%yg; nghUl;fspYk;> njhopyhsu;fspYk; Vw;glf;$ba gw;whf;Fiw

njhopw;Wiwapy; Vw;glf; $ba gpzf;Ffs;

kuGtop fpuaf; fzf;fPl;Lj; jfty; nghJthf jPu;khdnkLj;jYf;Fg;

nghUj;jkw;wJ.

tpdh epr;rakw;w jd;ik

tpil

Draft Version


20 CA Sri Lanka

juT nra;Kiwf;fhd %yg;nghUs; juTfshFk;. juTfs; rk;gtq;fs;>

epfo;Tfs; kw;Wk; eltbf;iffs; vd;gtw;Wld; njhlu;Gilait.

jfty;fs; vd;gJ mijg; ngWgtUf;F mu;j;jj;ijf; nfhLf;ff; $ba tifapy;

nra;Kiwf;Fl;gLj;jg;gl;l juTfs; MFk;. ,d;ndhUtUf;F njhlu;ghly;

nra;ag;gLtJ vJTk; jfty; MFk;.

ey;y jfty; nghUj;jkhdjhf> KOikahdjhf> rupahdjhf> Jy;ypakhdjhf> njspthdjhf ,Uf;f Ntz;Lk;. ek;gpf;ifiaj; J}z;Ltjhf ,Uf;f Ntz;Lk;. Kiwahd tifapy; njhlu;GWj;jg;gl;bUf;f Ntz;Lk;. jftypd; msT epu;tfpf;ff; $bajhfTk; nghUj;jkhd Neuj;jpy; fpilf;ff; $bajhfTk; ,Uf;f Ntz;Lk;. mj;Jld; jfty; jahupg;gpw;fhd nryT mjd; %yk; fpilf;Fk; ed;ikfspYk; ghu;f;f Fiwthdjhf ,Uf;f Ntz;Lk;.

Kfhikj;Jtj;jpw;fhd jfty;fs; jpl;lkply;> fl;Lg;ghL kw;Wk; jPu;khdnkLj;jYf;Fg; gad;gLj;jg;glyhk;.

Nehf;fk;; vd;gJ xU epWtdj;jpd; ( my;yJ xU jdpegupd;) Fwpf;Nfhs;

my;yJ ,yf;F MFk;. vd;gJNt Nehf;fk;;. eilKiwapy; Nehf;fk;> ,yf;F>

Fwpf;Nfhs; vDk; gjq;fs; xNu mu;j;jj;jpy; gad;gLj;jg;gLtij mtjhdpf;f

KbfpwJ. je;jpNuhghak; vd;gJ xU epWtdj;jpd; ( my;yJ xU jdpegupd;)

Nehf;fq;fis mila itf;Fk; rhj;jpakhd nraw;ghlhFk;.

me;Njhdp Kfhikr; nraw;ghl;il je;jpNuhghaj; jpl;lkply;> Kfhikf; fl;Lg;ghL> nraw;ghl;Lf; fl;Lg;ghL vd tFf;fpd;whu;.

Kfhik fl;Lg;ghl;L Kiwik vd;gJ xU epWtdj;jpd; Fwpf;Nfhs;fs;

milag;gLfpd;wjh vdTk; tFf;fg;gl;l jpl;lq;fs; eilKiwg;gLj;jg;

gLfpd;wjh vd;gijAk; cWjp nra;Ak; Kfkhf gzpahsu;fspd;

eltbf;iffspd; nraw;jpwid mstPL nra;Ak; my;yJ rup nra;Ak;

KiwikahFk;.

me;Njhdpapd; gbKiwapy; cs;sthW epWtdj;jpDs; jfty;fs; %d;W

kl;lq;fshf gFg;gha;T nra;ag;glyhk;:je;jpNuhghak; cghak; kw;Wk; nraw;ghl;L

kl;lk;. epjpf; fzf;fpay; Kiwikfs; xU epWtdj;jpd; nrhj;Jf;fs;> nghWg;Gf;fs;

rupahf fzf;F itf;fg;gl;Ls;sik kw;Wk; ,yhgk; gw;wp toq;fg;gl;l

jfty;fs; vd;gtw;iw cWjpg;gLj;JtJld; ,yhgk; Kjypa jfty;fis

gq;Fjhuu;fSf;Fk; mf;fiwAila jug;gpdUf;Fk; mspf;Fk;. Kfhikf;

fzf;fpay; Kiwik Fwpg;ghf epWtdj;jpw;Fs; Kfhikahsu;fspd;

gad;ghl;Lf;fhf jfty;fis mspf;Fk;. fpuaf; fzf;fPL vd;gJk; Kfhikf; fzf;fPL vd;gJk; xd;Wf;Fg; gjpyhf

,d;ndhd;W gad;gLj;jg;gLfpwJ. ,g;gbr; nra;tJ rupay;y. fpuaf; fzf;fPL

Kfhikf; fzf;fPl;bd; xU gFjp. fpuaf; fzf;fPL Kfhikf; fzf;fhsu;

gad;gLj;Jtjw;F juT tq;fpnahd;iw mspf;fpd;wJ. fpuaf; fzf;fPl;Lj; jfty; nghJthf jPu;khdnkLj;jYf;Fg; nghUj;jkw;wJ.

,uj;jpdr; RUf;fk;

Draft Version


CA Sri Lanka 21

1 juT> jfty; Mfpa gjq;fis tiuaWf;f

2 ey;y jftypd; ehd;F gpujhd gz;Gfs;:

• ………………………. • ………………………. • ………………………. • ……………………….

3 Kfhikf; fzf;fPl;bd; jfty; mjpfkhf vjw;fhfg; gad;gLj;jg;gLk;?

(1) ………………………. (2) ………………………. (3) ……………………….

4 xU je;jpNuhghak; vd;gJ xU epWtdj;jpd; Nehf;F my;yJ ,yf;F

rup

gpio

5 gpd;tUk; epWtdq;fspd; gpujhd Fwpf;Nfhisf; $Wf.

A ,yhg Nehf;f epWtdk; B ,yhg Nehf;fkw;w epWtdk;

6 me;Njhdpahy; milahsg;gLj;jg;gl;l 3 tifahd Kfhikr; nraw;ghLfs; $Wf.

(1) ……………………….

(2) ………………………. (3) ……………………….

7 xU Kfhikf; fl;Lg;ghl;L mikg;G Kiwik vd;gJ

A xU epWtdk; jd;Dila Fwpf;Nfhs;fis miltjw;F cjTk; xU rupahd

nraw;ghl;L khu;f;fk;

B xU juTj;jsj;ij nrYj;Jtjw;F gad;gLk; td;nghUl;fs; kw;Wk;

nkd;nghUl;fs; Fwpg;gpLk; xU $l;Lg;gjk;

C xU epWtdj;jpd; Fwpf;Nfhs;fs; milag;gLfpd;wdth vdTk;> mjNdhL

njhlu;Gila jpl;lq;fs; epiwNtw;wg;gLfpd;wdth vdTk; cWjp

nra;tjw;fhf cjtpahsu;fspd; gzp epiwNtw;w nraw;ghLfis mstPL

nra;J fl;Lg;gLj;Jtjw;fhd xU Vw;ghl;L mikg;G

D xU epWtdj;jpd; fl;Lg;ghLfis Nkw;nfhs;fpd;w ,yhgj;ij mjpfupf;fr;

nra;fpd;w xU Kiwik.

8 epjpf; fzf;fpaYf;Fk;> Kfhikf; fzf;fpaYf;Fk; ,ilapYs;s tpj;jpahrq;fis epul;gLj;Jf.

9 ghuk;gupa fpuaf; fzf;fhy; rku;g;gpf;fg;gLk; jfty; jPu;khdnkLj;jYf;F rhyr;

rpwe;jJ. cz;ikah? jtwhdjh?

Kd;Ndw;wg; guPl;ir

Draft Version


22 CA Sri Lanka

1 juT nra;Kiwf;F juT %yg; nghUs;. jfty; vd;gJ mijg; ngWgtUf;F

mu;j;jKs;sjhf;Fk; topapy; nra;Kiwf;Fl;gLj;jg;gLtNj juT MFk;..

2

• njhlu;Gila jd;ik

• rupahd

• jd;ikG+uzkhdJ

• njspT

3

(1) jpl;lkply;

(2) fl;Lg;gLj;jy;

(3) jPu;khdnkLj;jy;

4 jtW. ,J Fwpf;Nfhspd; tiutpyf;fzk;. je;jpNuhghak; vd;gJ mjDila

Fwpf;Nfhs;fis miltjw;F rhj;jpakhd eltbf;if

5 A ,yhgj;ij cr;rg;gLj;jy;

B nghUl;fisAk;> NritfisAk; toq;Fjy;

6

(1) je;jpNuhgha jpl;lkply;

(2) Kfhikf; fl;Lg;ghL

(3) nraw;ghl;L fl;Lg;ghL

7 tpil C

8 3.2 ge;jpiag; ghu;f;f

9 jtW.

Kd;Ndwwg; guPl;irf;fhd tpilfs;

Draft Version

fpua tifg;gLj;jy; mwpKfk; cw;gj;jp myfpd; my;yJ Nritayfpd; fpuaj;jpidj; jPh;khdpg;gjhdJ epWtdq;fshy; gad;gLj;jg;gLfpd;w fpua Kiwikapy; Kf;fpakhdjhFk; cjhuzkhf mit Neh; kw;Wk; Nehpy; fpuakhf fpua tifg;gLj;jyhff;; nfhs;sg;gLfpd;wJ.

kWGwj;jpy; epiyahd kw;Wk; khWk; fpua tifg;gLj;jyhdit cwpQ;ry; kw;Wk; vy;iyf; fpuak; mj;Jld; elj;ij Nghd;wtw;wpw;F Kf;fpakhdjhff; fhzg;gLfpd;wJ. fpua elj;ijapid mt;tyfpy; ehk; ghh;f;fKbAk; vd;gJld; Vida jiyg;Gf;fis njhlh;e;JtUk; myFfspy; ghh;f;fyhk;.

MfNt> ,t;tyfhdJ gpw myFfSf;fhd mj;j;pthuf;fy;yhff; fhzg;gLtJld; vz;zf;fUf;fis Ghpe;J nfhs;tJk; Kd;Ndhf;fpr; nry;tjw;F kpfTk; mtrpakhdjhFk;.

23

mwpTf;$W

A fpuaf;fzf;fpay;fCost 1.2 fpua tifg;gLj;jy; 1.2.1

1.2.2

1.2.3

cw;gj;jpf; fpuaq;fspd; gpujhd $Wfis milahsq;fhzy;

NtWgl;l fpua tifg;gLj;jy;fisfis tpsf;fYk; NtWgl;l fpua tiffis milahsq;fhzYk;

fpua elj;ijapid milahsq;fhz;gjD}lhf nghUj;jkhd fpuakjpg;gPl;bid fzpg;gply;

mj;jpaha

k;

KE2 | Chapter 2: Cost Classification

24 CA Sri

Lanka

cs;slf;fk;

fw;wy;

ntspaPLfs;

1 cw;gj;jp kw;Wk; Nrit fpuaj;jpd; fPo; tifaplg;gl;l $Wfs; 1.2.1

2 Neu; kw;Wk; Neupy; fpuaq;fs; 1.2.1

3 ,yhg mstPl;Lf;Fk; ,Ug;G kjpg;gPl;Lf;Fkhd fpua tifg;gLj;jy; (cw;gj;jpf; fpuak; kw;Wk;

cw;gj;jpay;yhf;fpuak;) 1.2.2

4 ,yhg mstPl;Lf;Fk; ,Ug;G kjpg;gPl;Lf;Fkhd fpua tifg;gLj;jy; (cw;gj;jpf; fpuak; kw;Wk;

fhyf; fpuak; 1.2.2

5 elj;ijapd; mbg;gilapy; fpua tifg;gLj;jy; - epiyahd fpuak;> khWk; fpuak; kw;Wk; gFjp khWk; fpuak;> 1.2.2

6 jPh;khdk; vLj;jYf;fhd fpua tifg;gLj;jy; (njhlh;ghd fpuak;>

njhlh;gw;w fpuak;)

7 jPh;khdk; vLj;jYf;ahd fpua tifg;gLj;jy; (fl;Lg;gLj;jf;$ba

fpuak;> fl;Lg;gLj;j Kbahj fpuak;)

8 cah; jho; Kiwikiag; gad;gLj;jpa fpua kjpg;gPL

1.2.2

1.2.2

1.2.3

9 rpjwy; tiuglk; kw;Wk; cld; njhlh;G gFg;gha;T

Kiwikiag;gad;gLj;jpa fpua kjpg;gPL Kiwik

10 ,izTf; fpuak; kw;Wk; juthpir ,iztpidg;

gad;gLj;jpa fpua kjpg;gPL Kiwik

1.2.3

1.2.3

KE2 | Chapter 2: Cost Classification

CA Sri

Lanka 25

nghUnshd;wpid cw;gj;jp nra;AK;; my;yJ Nritnahd;wpid toq;Fk; Nghjhd nkhj;jf; fpuakhdJ gpd;tUk; $Wfisf; nfhz;bUf;Fk;.

(a) %yg;nghUl;fspd; fpuak;

(b) rk;gsq;fspdJk; $ypfspdJk; fpuak; ($ypf;fpuak;)

1 cw;gj;jp kw;Wk; Nritf; fpuaj;jpd; fPo; tiuaWf;fg;gl;l $Wfs;

KE2 | Chapter 2: Cost Classification60

26 CA Sri

Lanka

(c) gpw nryTfspd; fpuaq;fs;

(i) thlifAk; tpfpjq;fSk;

(ii) kpd;rhuKk; vhpthA gw;Wr;rPl;Lf;fSk;

(iii) ngWkhdj;Nja;Tk;

2.1 Neu;f;fpuaq;fs; (%yg;nghUs;, $yp kw;Wk; Neu;r; nryTfs; )

%yg;nghUl;fs;;, $ypf;fpuaq;fs; kw;Wk; Vida nryTfs; Mfpatw;iw Neu;f;fpuaq;fshfNth my;yJ Neupy; fpuaq;fshfNth tifg;gLj;j KbAk;.

(a) Neu; %yg;nghUs; fpuaq;fs; vd;gJ cw;gj;jpg; nghUis jahupg;gjw;Fk; tpw;gid nra;tjw;Fk; gad;gLj;jf;$bad vd mwpag;gl;l midj;J

%yg;nghUl;fSf;Fkhd fpuakhFk;. (my;yJ Nrit toq;Fjy;).

(b) Neu; $ypf;fpuaq;fs; vd;gJ nghUisj; jahupg;gjw;F my;yJ Nrit toq;Ftjw;F gad;gLj;jg;gLfpd;w Copag;gilf;fhd Fwpj;j fpuakhFk;. Neu; $ypf;fpuakhdJ Ntiynahd;Wf;fhf vLf;fg;gl;l Neuj;ij my;yJ

‘Neu; cw;gj;jp Ntiyf;F’ vLf;fg;gl;l Neuj;ij mstpLtjd; %yk;

jPu;khdpf;fg;gLfpd;wJ.

(c) Vida Neu;r; nryTfs; vd;gJ cw;gj;jp nghUis jahupj;jy;, Nritnahd;iw toq;Fjy; my;yJ jpizf;fsnkhd;iw elhj;Jjy;

vd;gtw;Wld; Neub tpisit Vw;gLj;Jk; midj;J nryTfSkhFk;.

2.2 Neupy; fpuaq;fs; - cw;gj;jp Nke;jiyfs;

Nkw;ghu;itahsu; $ypfs;, Rj;jk; nra;Ak; %yg;nghUl;fs; kw;Wk; fl;bl fhg;GWjp vd;gd Neupy; fpuaq;fSf;fhd cjhuzq;fshFk;. ,k; Nke;jiyfs; gpd;tUk; tiffspy; gpd;tUkhW cs;slq;fyhk;.

khWk; cw;gj;jp Nke;jiyfs; vd;gJ cw;gj;jp msT mjpfupf;Fk; NghJ

mjpfupf;fg;gLk; cw;gj;jpapd; Neupy; fpuaq;fshFk;. %yg;nghUs; , $yp my;yJ Vida tifahd fpuaq;fs; Neupy; fpuaq;fshFk;. cjhuzkhf cw;gj;jp ,ae;jpuq;fis ,af;ftjw;F gad;gLj;jg;gl;l kpd;rhuk;.

Neu;f; fpuak; vd;gJ cw;gj;jpg;nghUs;, Nrit my;yJ jpizf;fsj;Jld;

KOikahf Neubj; njhlu;Gilajhd xU fpuakhFk; .

Neupy; fpuak; vd;gJ (my;yJ Nke;jiyf; fpuak;) cw;gj;jp nghUs; jahupj;jy;, Nrit toq;Fjy; my;yJ jpizf;fsk; xd;iw elhj;Jtjw;F Vw;glf; $ba

fpuak; Mdhy; ,jid Neubahf Fwpj;j nghUs;, Nrit my;yJ jpizf;fsj;Jld; KOikahf njhlu;GgLj;j KbahJ.

2 Neu; kw;Wk; Neupy; fpuaq;fs;

KE2 | myF 2: fpua tisaPL Classification

CA Sri

Lanka 27

epiyahd cw;gj;jp Nke;jiyfs; vd;gJ cw;gj;jp msT mjpfupf;Fk; NghJ khw;wkilahky; epiyahdjhff; fhzg;gLk; cw;gj;jpapd; Neupy; fpuaq;fshFk;. ,k; Nke;jiyfs; nghJthf cw;gj;jpapd; Muk;gj;jpy; Vw;glf;$baJ. cjhuzkhf njhopw;rhiy thlif kw;Wk; tup vd;gd.

khWk; cw;gj;jpay;yh Nke;jiyfs; cw;gj;jp msT mjpfupf;Fk; NghJ mjpfupf;fg;gLk; cw;gj;jpapd; gpd; Vw;gLk; Neupy; fpuaq;fshFk;. cjhuzkhf tpepNahff; fpuaq;fs;.

epiyahd cw;gj;jpay;yh Nke;jiyfs; vd;gJ cw;gj;jp msT mjpfupf;Fk; NghJ khw;wkilahky; epiyahdjhff; fhzg;gLk; cw;gj;jpapd; gpd; Vw;gLk; Neupy; fpuaq;fshFk;. cjhuzkhf tpw;gid Kfhikahsu; my;yJ re;ijg;gLj;jy; jpizf;fsq;fs;.


28 CA Sri

Lanka

2.3 nkhj;jf;fpuag; gFg;gha;T

fpua tif cjhuzk;

Neu; %yg;nghUs; cjpupg;ghfq;fs;

Neu;f;$yp xd;WgLj;jy;

Neu;r;;nryT nghjpaply;

cw;gj;jpapd; nkhj;j Neu;f;fpuaq;fs;

khWk; cw;gj;jpf; fpuaq;fs; ,ae;epu ,af;Fjy; fpuaq;fs;

epiyahd cw;gj;jpf; fpuaq;fs; njhopw;rhiy rpw;Wz;br;rhiy my;yJ cw;gj;jp ,af;Fzu;

cw;gj;jpapd; nkhj;j Neu; kw;Wk; Neupy; fpuaq;fs;

khWk; cw;gj;jpay;yhf; fpuaq;fs; tpepNahff;fpuak;

epiyahd cw;gj;jpay;yhf; fpuaq;fs; tpw;gid ,af;Fzu;

nkhj;jf; fpuak;

xt;nthU fpua tiffSk; mLj;j gFjpapy; Nkyjpf tpguq;fSld; fye;Jiuahlg;gLk;. ,jd; RUf;fk; gpd;tUkhW,

cw;gj;jpapd; nkhj;j Neu;f;fpuak; = Neu; %yg;nghUs; + Neu;f;$yp+ Neu;r;;nryT

cw;gj;jpapd; nkhj;jf; fpuak; = cw;gj;jpapd; nkhj;j Neu;f;fpuak;(Nky; cs;sthW) + khWk; cw;gj;jpf; fpuaq;fs; + epiyahd cw;gj;jpf; fpuaq;fs;

nkhj;jf; fpuak; = cw;gj;jpapd; nkhj;jf; fpuak; (Nky; cs;sthW) + khWk; cw;gj;jpay;yhf; fpuaq;fs; + epiyahd cw;gj;jpay;yhf; fpuaq;fs;

3.1 njhopw;ghl;bd; mbg;gilapy; tifg;gLj;jy;

Neu; %yg;nghUs; fpuak;, Neu;$yp vd;gtw;Wf;F Nkyjpfkhf Fwpg;gpl;l nghUs; kPJ Vw;gLfpd;w ve;jnthU nryTfSk; Neu;r;nryTfs; vdg;gLk;.

Neu; %yg;nghUs; vd;gJ cw;gj;jp nghUspd; gFjpahf ,Uf;ff;$ba

midj;J %yg;nghUl;fSkhFk;. (kpff; Fiwe;j njhifapy;/ my;yJ kpff; Fiwe;j nrytpy; gad;gLj;jg;glhtpl;lhy;).

njhopw;ghl;bd; mbg;gilapy; tifg;gLj;jyhdJ fpuaq;fis cw;gj;jp/cUthf;fy; fpuaq;fs;, epu;thff; fpuaq;fs;, re;ijg;gLj;jy; fpuaq;fs; my;yJ tpw;gid tpepNahff; fpuaq;fs; vd tifg;gLj;jg;gLfpd;wJ.

3. ,yhg mstPl;Lf;fhd my;yJ ,Ug;G kjpg;gPl;Lf;fhd fpua

tifg;gLj;jy; (cw;gj;jp / cw;gj;jpay;yhj fpuak;)


CA Sri

Lanka 29

Neu; %yg;nghUs; fpuakhdJ Kjw;fpuaj;jpd; xU gFjpahf cw;gj;jpg; nghUSld; Nru;f;fg;gLfpd;wJ. Neu; %yg;nghUSf;fhd cjhuzq;fs; gpd;tUkhW:

(a) Fwpg;gpl;l Ntiy, fl;lis my;yJ nra;Kiwf;fhf tpN\lkhf nfhs;tdT nra;ag;gl;l cjpupg;ghfq;fs;.

(b) jpizf;fsk; 1 ,ypUe;J jpizf;fsk; 2 ,w;F khw;wk; nra;ag;gl;l gFjp Kbtile;j Ntiy. ,J jpizf;fsk; 1 ,w;F Kbtile;j NtiyahfTk; jpizf;fsk; 2 ,w;F Neu; %yg;nghUshfTk; ,Uf;Fk;.

(c) ml;ilg; ngl;bfs; kw;Wk; ngl;bfs; Nghd;w Muk;g nghjp nra;Ak; %yg;nghUl;fs;.

Neu;r;nryTfs; Kjw;fpuaj;jpd; xU gFjpahf cw;gj;jpg; nghUSld; Nru;f;fg;gLfpd;wJ. Neu;r;nryTfSf;F cjhuzq;fs;

gpd;tUkhW:

Fwpg;gpl;l Ntiyf;fhf thliff;F vLf;fg;gl;l fUtpfs; my;yJ chfuzq;fSf;fhd nryT

fUtpfSf;Fk; nghUj;Jf;fSf;Fk; Vw;gl;f;$ba guhkupg;Gf; fpuaq;fs;

Neu;r;nryTfs; rhl;lf;$ba fpuaq;fs; vdTk; Fwpg;gplg;gLfpd;wd.

Neu; $yp vd;gJ nghUs; xd;iw cw;gj;jp nra;tjw;fhf nrytplg;gl;l

ciog;Gf;fhf (mbg;gil kzpj;jpahyk; my;yJ Nkyjpf Neuk;) toq;fg;gLk; midj;Jf; $ypfSkhFk;.

Neu; $ypf; fpuakhdJ Kjw;fpuaj;jpd; xU gFjpahf cw;gj;jpg; nghUSld; Nru;f;fg;gLfpd;wJ.

cjhuzkhf, Copau; FOf;fs; Neu;f; $ypfshf ngWfpd;w

nfhLg;gdTfs; gpd;tUkhW:

(a) cw;gj;jp nghUspd; epiyia khw;Wjy; my;yJ xd;WNru;j;jy; gzpapy; <LgLj;jg;gLfpd;w njhopyhsu;fs;.

(b) cw;gj;jpfSf;F tpN\lkhf Njitg;gLfpd;w gupNrhjfu;, gFg;gha;thsu;fs;, guprPypg;Nghu;.

(c) Kfhupfs;, fil vOJtpidQu;fs; my;yJ vtNuDk; mtu;fsJ $ypfs; tpN\lkhf milahsg;gLj;Jkplj;J.

Neu;f; $ypf;fpuaj;jpy; ,uz;L Nghf;Ffs; milahsk; fhzg;glyhk;.

,ae;jpu ghtid mjpfupf;Fkhdhy;, ngWkhdj;Nja;Tf; fl;lzq;fs; mjpfupf;fk; mNjNtis nkhj;j cw;gj;jpf;fpuaj;jpy; Neu;f; $ypf;fpua tpfpjhrhuk; Fiwtile;j nry;Yk;.

jpwdw;w $ypf;fpuak; FiwtilAkplj;J jpwd; $ypf;fpuaKk; cg-xg;ge;jf;fhuu;fSf;fhd fpuaq;fSk; mjpfupf;Fk;.

3.2 cw;gj;jp Nke;jiy


30 CA Sri

Lanka

fl;lis ngwg;gl;ljpypUe;J mjid G+u;j;jp nra;Ak; tiu

njhopw;rhiyapy; Vw;gl;l Neupy; %yg;nghUs; fpuak; , Neupy; $ypfs; , Neupy; nryTfs; midj;Jk; cw;gj;jp Nke;jiyapDs;

cs;slq;Ffpd;wd.

cw;gj;jp Nke;jiy gpd;tUtdtw;iw cs;slf;Ffpd;wd.

(a) KbTg;nghUSld; ,dk;fhzg;gl Kbahj %yg;nghUl;fs; Neupy; %yg;nghUl;fs; vdg;gLk;. Efuf;$ba nghUl;fs;, cjhuzkhf kpff; fiwe;j nrytpy; gad;gLj;jg;gl;l %yg;nghUl;fs;.

(b) cw;gj;jp nghUSld; Neubahf jhf;fy; nra;ag;glhj midj;Jf; $ypfSk; Neupy; $ypahf fUjg;gLfpd;wJ. cw;gj;jp jpizf;fsj;jpy; cw;gj;jp rhuh Msdpf;fhd $ypfs;. cjhuzk;: Kfhup

(c) cw;gj;jpAld; Neubahf jhf;fy; nra;ag;glhj nryTfs; Neupy;

nryTfshFk;.(%yg;nghUs;, $yp jtpu;e;j)

(i) njhopw;rhiy thlif, tup kw;Wk; fhg;GWjp

(ii) fl;blk; ,,ae;jpuk; kw;Wk; nghwp vd;gtw;Wf;fhd

ngWkhdj;Nja;T, vupnghUs; , tY kw;Wk; guhkupg;G


CA Sri

Lanka 31

kuGuPjpahd fpuatpay; Kiwikapy; cw;gj;jp epWtdnkhd;wpw;fhd fpuaq;fs; gpd;tUkhW tifg;gLj;jg;gLfpd;wd.

(a) cw;gj;jp/cUthf;fy; fpuaq;fs;. ,it njhopw;rhiyAld; njhlu;Ggl;litahFk;.

(b) epu;thff; fpuaq;fs;. ,it nghJthf mYtyfk; jpizf;fsq;fSld;

njhlu;Ggl;litahFk;. tpahghu Kaw;rpnahd;iw epu;tfpj;jy; ,

fl;Lg;gLj;jy; , newpg;gLj;jy; vd;gtw;Wf;fhf Vw;gLfpd;w midj;J Neupy;

%yg;nghUs; fpuaq;fs; , $ypfs; kw;Wk; nryTfSkhFk;

epu;thf Nke;jiyf;fhd cjhuzq;fs; gpd;tUkhW:

• mYtyf fl;blk; kw;Wk; cgfuzq;fSf;fhd Nja;khdk;

• ,af;Fzu; , nrayhsu; kw;Wk; fzf;fhsu;fspd; rk;gsq;fs; cl;gl mYtyf rk;gsq;fs;

• thlif, tup, fhg;GWjp, ntspr;rk; , Rj;jk; nra;jy; kw;Wk; njhiyNgrp fl;lzq;fs; vd;gd.

(c) re;ijg;gLj;jy; my;yJ tpw;gid tpepNahff; fpuaq;fs;. ,it tpw;gid,

re;ijg;gLj;jy;, fsQ;rpag;gLj;jy; kw;Wk; Nghf;Ftuj;J jpizf;fsq;fSld; njhlu;Ggl;litahFk;.

,t;tifapy; tifg;gLj;jy; njhopw;ghl;bd; mbg;gilapyhd tifg;gLj;jy; vd mwpag;gLfpd;wJ. ,t; tifahd tifg;gLj;jy; vtw;wpd; fPOk; cs;slq;fhj nryTfs; nghJthd Nke;jiyfs; my;yJ mtw;wpd; nrhe;j tifg;gLj;jypd; fPo; (Muha;r;rp mgptpUj;jpf; fpuaq;fs;) tifg;gLj;jyhk;. thbf;ifahsu;fis jf;fitj;Jf; nfhs;tjw;Fk; tpw;gidia Nkk;gLj;Jtjw;Fkhf Vw;glf;$ba midj;J Neupy; %yg;nghUs;

fpuaq;fs; , $ypfs; kw;Wk; nryTfs; ahTk; tpw;gid Nke;jiyahFk;.

tpw;gid Nke;jiyf;fhd cjhuzq;fs; gpd;tUkhW:

tpiyg;gl;bay; kw;Wk; ml;ltiz Nghd;wtw;Wf;fhd fhfpjhjp kw;Wk; mr;rpLjy;

tpw;gidj; jpizf;fs cj;jpNahf];ju; , gpujpfu;j;jhf;fs; kw;Wk; tpw;gidahsu;fSf;fhd juF kw;Wk; rk;gsq;fs;

tpsk;guk; , tpw;gid Nkk;gLj;jy; kw;Wk; re;ij Muha;r;rp

tpw;gid mYtyfk; , fhl;rpaiw vd;gtw;Wf;fhd thlif, tup kw;Wk; fhg;GWjp , mwtplKbahf;fld; vd;gd

thbf;ifahsUf;F tpepNahfpg;gjw;Fk; mDg;Gtjw;Fk; jahuhfTs;s cw;gj;jpg; nghUis nghjp nra;tjw;F Vw;gLfpd;w midj;J Neupy; %yg;nghUs;

fpuaq;fs; , $ypfs; kw;Wk; nryTfs; ahTk; tpepNahf Nke;jiyahFk;.

tpepNahf Nke;jiyf;fhd cjhuzq;fs; gpd;tUkhW:

nghjp nra;Ak; nfhs;fyd;fSf;fhd fpuak;

tpepNahf vOJtpidQu; , rhujp kw;Wk; nghjp nra;NthUf;fhd $yp

fsQ;rparhiyf;fhd thlif, tup; , fhg;GWjp kw;Wk; Nja;khdk;


32 CA Sri

Lanka

5 thuq;fSf;fhd Neu;f;$ypj;njhopyhsu;fspd; $yp tpguq;fs; fPNo jug;gl;Ls;sJ. &gh

(a) Ntiy nra;ag;gl;l rhjhuz kzpj;jpahyq;fspw;fhd mbg;gilf;

nfhLg;gdT, kzpj;jpahyk; xd;wpw;F &gh 400 tPjk; 36

kzpj;jpahyq;fs; =14,400

(b) Nkyjpf Neu Ntiyf;fhd nfhLg;gdT mbg;gil tPjj;jpy;,

kzpj;jpahyk; xd;wpw;F &gh 400 tPjk; 6 kzpj;jpahyq;fs; = 2,400

(c) Nkyjpf NeuNtiy kzpj;jpahyj;jpy; fhw;gFjpAld; nrYj;jg;gl;l

Nkyjpf Neu nfhLg;gdT ¼ 6 hours Rs. 400 per hour = 600

(d) njhFjp cgfhug; gzj;jpl;lj;jpd; fPohd cgfhuf;nfhLg;gdT

(my;yJ 'Cf;Ftpg;G') ,k;khjj;jpw;fhd cgfhuf;nfhLg;gdT = 3,000

5 thuq;fspy; 42 kzpj;jpahy Ntiyf;fhd nkhj;jf;$yp 20,400

Ntz;lg;gLtJ:

5 thuq;fSf;Fk; Copau; ngw;Wf;nfhs;Sk; Neu;f;$ypf;fpuaj;ijf; fzpg;gpLf.

A Rs. 14,400 B Rs. 16,800 C Rs. 19,800 D Rs. 20,400

tpdh Neu;f;$ypf;fpuak;


CA Sri

Lanka 31

gy;Nju;T tpdhf;fSf;F tpilaspg;gjw;F nghJthd mZFKiwia gpd;gw;Wtjd; %yk; tpilaspf;f Muk;gpg;Nghk;.,JNghd;w vz;fzpj tpdhf;fSf;F tpilaspg;gjw;fhd rpwe;j top ,Uf;Fk; njupTfis Gwf;fzpj;J jug;gl;l juTfspypUe;J ckJ nrhe;j tpilia nra;Jnfhs;tjhFk;. ckJ jPu;T ehd;F njupTfspy; VjhtJ xd;Wld; njhlu;Ggbd; mt;tpilia njupT nra;J mLj;j tpdhTf;F nry;yyhk;.Vida njupTfs; rupahf ,Uf;Fk; vd nra;iffs; Nkw;nfhz;L Neuj;ij tPzhf;f Ntz;lhk;. ckJ tpil jug;gl;l njupTfSld; njhlu;Ggltpy;iy vdpd; cq;fSila nra;iffis nrt;it nra;aTk;. kPsTk; njupTfSld; njhlu;Ggltpy;iy vdpd; Cfj;jpd; mbg;gilapy; fzpf;fg;gl;l xd;iw njupT nra;aNtz;bapUf;Fk;.

ckf;F neUq;fpajhd tpilia ,yFthf njupT nra;J nghJthd jtiw Nkw;nfhs;s Ntz;lhk;. Kjyhtjhf re;Njfj;jpw;fplkhd my;yJ gpioahdJ

vdf; fUJk; njupit ePf;FtNj rpwe;j topKiwahFk;. cjhuzkhf C kw;Wk;

D ,id ePf;fptplyhk;. fhuzk; cq;fSf;F njupAk; njhFjp cgfhuj;jpl;lq;fs;

toikahf Neupy; fpuaq;fshFk;. ,g;NghJ A ,w;Fk; B ,w;Fk; ,ilapy; njupit Nkw;nfhs;s Ntz;bapUf;Fk;. jw;NghJ ckJ njupTf;fhd re;ju;g;gq;fs; Kd;Ndw;wkile;Js;sJ.

rupahd tpil B. Vnddpy; Nkyjpf Neuj;jpw;fhd mbg;gilf;$yp Neu;f;fpuaj;jpd; xU gFjpahFk;.fhw;gFjpAld; nrYj;jg;gl;l Nkyjpf Neu nfhLg;gdT Nke;iy my;yJ Neupy; fpuakhf nfhs;sg;gLfpd;wJ.

tpil


30

CA Sri

Lanka

3.3 KO tpw;gidf;fpuak;

fpuatpaypy; cw;gj;jp epWtdnkhd;wpdhy; jahupf;fg;gLfpd;w rpwpa cw;gj;jp nghUspd; Neu;f;fpuaq;fs; toikahf rpy cw;gj;jp fpuaq;fshf tiuaWf;fg;gLfpd;wd.vdNt nghJthf fhzg;gLfpd;w fpua epu;khdnkhd;W gpd;tUkhwpUf;Fk;.

&gh

cw;gj;jp fpuaq;fs; Neu; %yg;nghUs; A

Neu;f;$ypfs; B

Neu;r;nryTfs; C

Kjw;fpuak; A+B+C

cw;gj;jp Nke;jiyfs; D

KO njhopw;rhiyf;fpuak; A+B+C+D

epu;thff;fpuaq;fs; E

tpw;gid tpepNahff;fpuaq;fs; F

KO tpw;gidf;fpuak; A+B+C+D+E+F

3.4 njhopw;ghl;Lf;fpuaq;fs;

(a) cw;gj;jpf;fpuaq;fshdit njhlu;r;rpahd nraw;ghl;bdhy; Vw;gLfpd;w mjhtJ %yg;nghUl;fspd; tpepNahfj;jpy; Muk;gpj;J KbTg;nghUl;fshf fsQ;rparhiyf;F mDg;Gk; tiuapy; Vw;gLfpd;w fpuaq;fshFk;. Muk;g

nghjpaplYld;( ngl;bfs;, NkYiwfs; vd;gd) njhlu;Gila nghjpaply; fpuaq;fSk; cw;gj;jpf;fpuaq;fshFk;.

(b) epu;thff;fpuaq;fs; vd;gJ epWtdj;ij Kfhik nra;tjw;fhf mjhtJ epWtd nraw;ghLfis jpl;lkpLtjw;Fk; fl;Lg;gLj;Jtjw;Fk; Vw;gLfpd;w fpuaq;fshFk;. Mdhy; ,j;jifa epu;thff;fpuaq;fs; cw;gj;jp tpw;gid tpepNahfk; my;yJ Muha;r;rp mgptpUj;jp njhopw;ghLfSld; njhlu;Gilajhf ,Uf;fhJ.

(c) tpw;gidf;fpuaq;fs; rpyNtis re;ijg;gLj;jy; fpuaq;fshfTk; mwpag;gLfpd;wJ.,it thbf;ifahsuplkpUe;J epiyahd fl;lisfis NgZtjw;Fk; nghUl;fSf;fhd Nfs;tpia cUthf;Ftjw;Fk; Vw;gLfpd;w fpuaq;fshFk;.

(d) tpepNahff;fpuaq;fs; vd;gJ cw;gj;jp jpizf;fsj;jpypUe;J KbTg;nghUl;fis ngw;Wf;nfhs;tJ njhlu;ghd njhlu;r;rpahd nraw;ghLfSf;Fk; ntw;Wf;nfhs;fyd;fs; kPs;ghtidf;fhf rupahf KbT epiyapy; ,Uf;Fk; NghJ mtw;iw tpepNahfj;jpw;F jahu;nra;tjw;Fk; Vw;gLfpd;w fpuaq;fshFk;.

(e) Muha;r;rpf;fpuaq;fs; vd;gJ Nkk;gLj;jg;gll; nghUl;fis my;yJ Gjpa nghUl;fis NjLjy; njhlu;ghd fpuaq;fshFk;. mNjNeuk; mgptpUj;jpf;fpuaq;fs; vd;gJ Nkk;gLj;jg;gll; nghUl;fspd; my;yJ Gjpa nghUl;fspd; cw;gj;jp njhlu;ghd jPu;khdk; vLj;jy; kw;Wk; mg;nghUl;fspd; KO cw;gj;jpiaAk; Muk;gpg;gjw;F ,ilapy; Vw;gLfpd;w fpuaq;fshFk;.

(f) epjpf;fpuaq;fs; vd;gJ fld; tl;b Nghd;w tpahghuj;jpw;fhf Vw;gLfpd;w epjp rhu;e;j fpuaq;fshFk;.


32 CA Sri

Lanka

cw;gj;jpf; fk;gdpnahd;wpd; fpuatpay; KiwikapDs; gpd;tUk; tifahd nryTfs; cs;slq;Ffpd;wd.

Fwpg;G vz;

1 cw;gj;jp ,ae;jpuj;jpw;F krfpLtjw;F gad;gLj;jg;gLk; vz;nza;f;fhd fpuak;

2 nyhwpf;fhd Nkhl;lhu; thfd mDkjpg;gj;jpuk;

3 njhopw;rhiy nghwp cgfuzj; Nja;khdk;

4 Ma;T$lj;jpy; gad;gLj;jg;gLk; ,urhadf;fpuak;

5 tpw;gid gpujpepjpfSf;F nrYj;jg;gl;l juF

6 epjp ,af;Fdupd; nrayhsupd; rk;gsk;

7 thbf;ifahsUf;F toq;fg;gl;l tpahghuf; fopT

8 ,ae;jpu ,af;Fdu;fSf;fhd tpLKiwf; nfhLg;gdT

9 %yg;nghUs; fsQ;rparhiyapd; ghJfhtyu; rk;gsk;

10 tpsk;gu KftUf;fhd fl;lzk;

11 KbTg;nghUs; fsQ;rparhiy thlif

12 Ma;T$l tpQ;Qhdpapd; rk;gsk;

13 fk;gdp Mjdj;jpd; fhg;GWjp

14 njhopw;rhiyapy; gzpGupAk; Nkw;ghu;itahsu; rk;gsk;

15 nghJ mYtyf jl;lr;R ,ae;jpuj;jpd; gl;bf;fhd fpuak;

16 ,ae;jpu ,af;Fdu;fSf;fhd ghJfhg;G mq;fp

Ntz;lg;gLtJ

Nkw;jug;gl;l nryTfspd; rupahd fpua tifg;gLj;jiy milahsk; fz;L mjd; Fwpg;G vz;iz fPo; fhzg;gLk; ml;ltizapDs; ,Lf.

xt;nthU tifr; nryTfSk; ckJ tpilapy; xU jilt khj;jpuNk tUk;. ePu; ckJ tpilapy; Fwpg;G vz;fis cgNahfpf;fyhk.

tpdh fpua tifg;gLj;jy;

fpua tifg;gLj;jy; Fwpg;G vz;

cw;gj;jpf; fpuaq;fs;

tpw;gid tpepNahff; fpuaq;fs;

epu;thff; fpuaq;fs; Muha;r;rp mgptpUj;jpf; fpuaq;fs;


CA Sri

Lanka 33

cw;gj;jpf; fpuaq;fs;

1 3 8 9 14 16

tpw;gid tpepNahff; fpuaq;fs;

2 5 7 10 11

epu;thff; fpuaq;fs;

6 13 15

Muha;r;rp mgptpUj;jpf; fpuaq;fs; 4 12

cw;gj;jpf; fpuaq;fs; vd;gJ nghUs; cw;gj;jpAld; njhlu;Gila midj;J fpuaq;fSkhFk;. cw;gj;jp nra;ag;gl;l nghUl;fis vLj;Jf;nfhz;lhy;

mtw;wpy; Neu; %yg;nghUs;, Neu;f;$yp kw;Wk; cw;gj;jp Nke;jiy vd;gd cs;slq;fpapUf;Fk;.

fhyf;fpuaq;fs; vd;gJ Fwpj;j fhyg;gFjpapy; Vw;gl;l nryTfs; ,yhgel;lf; $w;wpy; Neubahf nryTfshf vLj;Jf;nfhs;sg;gLfpd;wJ. tpw;gid kw;Wk; epu;thff;fpuaq;fs; ,tw;Ws; mlq;Fk;.

4.1 cw;gj;jp kw;Wk; fhyf;fpuaq;fs;

,Ug;G kjpg;gPl;bd; mbg;gilapNy cw;gj;jpf; fpuaq;fSf;Fk; fhyf;fpuaq;fSf;Fk; ,ilapy; NtWghL fhzg;gLfpd;wJ.

4.2 cjhuzk;

tpahghu epWtdnkhd;W xU fhyg;gFjpf;F gpd;tUk; fpuaq;fisf; nfhz;Ls;sJ:

Rs '000

%yg;nghUl;fs; 600

$yp 1,000

cw;gj;jp Nke;jiy 500

epu;thf Nke;jiy 700

2,800

Fwpj;j fhyg;gFjpapy; 100 myFfs; cw;gj;jp nra;ag;gl;ld.fpuaq;fs; ahTk;

cw;gj;jp myFfspw;F xJf;fg;gl;lhy; xt;nthU myFk; &gh 28,000 ngWkjpaplg;gLk;.

tpil

epjpf; $w;Wf;fis jahupg;gjw;fhf fpuaq;fshdJ cw;gj;jpf; fpuaq;fs; vdTk; fhyf;fpuaq;fs; vdTk; tifg;gLj;jg;gLfpd;wd. cw;gj;jpf; fpuaq;fs; vd;gJ nghUl;fis cw;gj;jp nra;tjw;F my;yJ kPs;tpw;gidf;fhf nghUl;fis nfhs;tdT nra;tjw;F milahsk; fhzg;gl;l fpuaq;fshFk;. fhyf;fpuaq;fs; vd;gJ nryTfshff; fUjg;gl;L fopf;fg;gLfpd;wd.

4 ,yhg mstPl;Lf;fhd my;yJ ,Ug;G kjpg;gPl;Lf;fhd fpua

tifg;gLj;jy; (cw;gj;jpf;fpuaq;fSk; fhyf;fpuaq;fSk;)

fpua tifg;gLj;jy;

Fwpg;G vz;


34 CA Sri

Lanka

,J jtwhdJ. ,Ug;G myFf;F cw;gj;jpf; fpuaq;fs; kl;LNk xJf;fg;gLfpd;wJ.epu;thf Nke;jiyfshdit fhyf;fouaq;fshFk;.

vdNt,xt;nthU myF ,Ug;Gk; &gh. 21,000 kjpg;gplg;gl Ntz;Lk;, ,it

,t;thW fzpg;gplg;gLk; (600,000 + 1,000,000 + 500,000)/100

,J nkhj;j ,yhgk; kw;Wk; ,Ug;G kjpg;gPL ,uz;ilAk; ghjpf;Fk;.Fwpj;j

fhyg;gFjpapy; 80 myFfs; &gh.. 40,000 f;F tpw;gid nra;ag;gl;bUg;gpd; nkhj;j ,yhgk; gpd;tUkhwpUf;Fk;.

&gh '000

tpw;gid (80 40,000) 3,200

tpw;gidf; fpuak; (80 21,000) (1,680)

nkhj;j ,yhgk; 1,520

,Wjp ,Ug;gpd; ngWkjp ( tpw;fg;glhj) &gh. 420,000 (20 21,000).

5 elj;ijabg;gilapy; fpua tifg;gLj;jy; - epiyahd fpuak; kw;Wk; gFjp khWk; fpuak;

5.1 epiyahd kw;Wk; khWk; fpuaj;jpd; mwpKfk;

fpuaq;fspy; gy;NtW fhuzpfs; nry;thf;Fr; nrYj;jyhk;.kpfg; gpujhdkhf ntspaPl;bd; njhif my;yJ nraw;ghl;L kl;lq;fshFk;. nraw;ghl;L kl;lk; gpd;tUtdtw;wpy; xd;iw Fwpg;gpl gad;gLj;jg;gLfpd;wJ.

cw;gj;jp nra;ag;gl;l myFfs; tpepNahfpf;fg;gl;l tpiyg;gl;bay;fs;;

tpw;gid nra;ag;gl;l myFfs; Efug;gl;l kpd;rhu myFfs;

tpw;gid nra;ag;gl;l myFfspd; ngWkjp

fpua elj;ijapd; mbg;gilf; nfhs;if vd;gJ nraw;ghl;L kl;lq;fs; mjpfupf;Fkhapd; fpuaq;fSk; mjpfupf;Fk;. 2000 myFfSf;F Nky; cw;gj;jp nra;Ak; NghJ Vw;gLk; fpuaj;ij tpl 1000 myFfis cw;gj;jp nra;tjw;fhf Vw;gLk; fpuak; mjpfkhFk;. vt;thwhapDk; rpy fpuaq;fs; cw;gj;jp ntspaPl;Lld; mjpfupg;gJld; ( khWq;fpuak;) rpy fpuaq;fs; khw;wkilahky; epiyahdjhff; fhzg;gLk; (epiyahd fpuak;). nryTfis gFg;gha;T nra;tjw;Fk; tifg;gLj;Jtjw;Fk; NtWgl;l top epiyahd fpuak; kw;Wk; khWq;fpuakhFk;.gy;NtW cUg;gbfspd; nryTfshdJ gFjp epiyahd my;yJ gFjp khWk; nryTfshf cs;sJ mit gbKiw epiyahd fpuak; kw;Wk; miug;gFjp khWq;fpuak; vd miof;fg;gLfpd;wJ.

fpua elj;ij vd;gJ ntspaPl;bd; njhif khw;wj;jpdhy; fpuaq;fs; ghjpf;fg;gLfpd;w jd;ikahFk;.


CA Sri

Lanka 35

epiyahd fpuak; vd;gJ epiyahd nraw;ghl;L kl;lj;jpDs; Fwpg;gpl;l

fhyg;gFjpapy; Vw;gLfpd;w, nraw;ghl;L kl;lq;fspd; khw;wk; ghjpg;ig Vw;gLj;jhj fpuaq;fshFk;.

khWq;fpuak; vd;gJ nraw;ghl;bd; msNthL khWgLk; fpuakhFk;.

5.2 epiyahd kw;Wk; khWq;fpuaq;fSf;fhd cjhuzq;fs;

(a) %yg;nghUs; fpuaq;fs; khWq;fpuaq;fshFk;. Vnddpy; cw;gj;jp nra;Ak; myFfspd; vz;zpf;if mjpfupf;Fk; NghJ ,f;fpuaKk; mjpfupf;Fk;.

(b) tpw;gidj; juF khWq;fpuakhFk;.tpw;gidg;Gus;tpy; Fwpg;gpl;l epiyahd tPjNk jufhf toq;fg;gLfpd;wJ.tpw;gidapy; Vw;gLk; khw;wj;jhy; juFk; NtWgLk;.

(c) njhiyNgrpf; fl;lzkhdJ tzpf msT tpuptilAk; gl;rj;jpy; mjpfupf;ff; $Lk;. Mdhy; mjdJ ,izg;G thlif epiyahdJ. vdNt njhiyNgrpf; fl;lzkhdJ gFjp epiyahd my;yJ gFjp khWk; Nke;jiyf;fpuakhFk;.

(d) tpahghu fl;bl njhFjpf;fhd thlif Fwpg;gpl;lfhyg;gFjpf;F xU epiyahd njhifahFk;. vdNt thlif xU epiyahd fpuakhFk;.

5.3 epiyahd fpuak;

epiyahd fpuaq;fshdit xU fhyj;Jf;fhd fl;lzkhFk;, mjpy; mit fhy

,ilntspAld; njhlu;Gilait;fhy msT mjpfupf;Fk; NghJ,epiyahd

fpuaKk; mjpfupf;Fk; (,jd; fhuzkhf ,it fhyf;fpuakhfTk;

fUjg;gLfpd;wd). cw;gj;jpapd; mjpfupg;G my;yJ FiwT epiyahd fpuaq;fspYk; mjpfupg;G my;yJ Fiwit Vw;gLj;jyhk; vd;gjhy; epiyahd fpuaq;fs; khWk; %yfq;fisf; nfhz;bUf;Fk; vd;gij tpsq;fpf; nfhs;tJ mtrpakhFk;.

epiyahd fpuak; vd;gJ ntspaPl;bd; mstpy; Vw;gLk; mjpfupg;G my;yJ Fiwtpdhy; ghjpf;fg;glhj fpuakhFk;.


36 CA Sri

Lanka

epiyahd fpuaj;jpd; tiuglk; gpd;tUkhwpUf;Fk;.

&gh

nkhj;jf; ;fpuak;

nkhj;j epiyahd fpuak;

cU 3.1: epiyahd fpuaq;fs;

ntspaPl;bd; msT (nraw;ghl;L kl;lk;)

epiyahd fpuaj;jpw;fhd cjhuzq;fs; gpd;tUkhwpUf;Fk;.

Kfhik ,af;Fdupd; rk;gsk; (khjnkhd;Wf;F my;yJ tUlnkhd;Wf;F)

xU njhopw;rhiyf; fl;blj;jpw;fhd thlif (khjnkhd;Wf;F my;yJ tUlnkhd;Wf;F)

,ae;jpunkhd;Wf;F Neu;Nfhl;L Kiwapyhd Nja;khdk; (khjnkhd;Wf;F my;yJ tUlnkhd;Wf;F)

5.3.1 gbKiw epiyahd fpuak;

,ae;jpunkhd;wpd; Nja;khdj;ijf; fUj;jpy; nfhs;spd;, khjnkhd;Wf;F 1000 myFfSf;F Fiwthf cw;gj;jp nra;Ak; NghJ Nja;khdk; epiyahdjhf ,Uf;fyhk;. Cw;gj;jpahdJ 1000 myFfis tpl mjpfupg;gpd; ,uz;lhtJ ,ae;jpuk; Njitg;glyhk;. vdNt Nja;khdKk; ( ,uz;L ,ae;jpuq;fs;) xU gb mjpfupf;fyhk;. epiyahd fpuaj;jpd; tiuglk; gpd;tUkhwpUf;Fk;.

gbKiwf;fpuaj;jpd; tiuG &gh fpuak;

cU 3.2: gbKiwf;fpuak;

ntspaPl;bd; msT

gbKiw epiyahd fpuak; vd;gJ ,jd; ,ay;gpy; epiyahdjhf ,Uf;Fk; Mdhy; Fwpg;gp;l;l nraw;ghl;L kl;lj;jpNyNa epiyahf ,Uf;Fk;.


CA Sri

Lanka 37

gbKiwf;fpuaj;jpw;fhd Vida cjhuzq;fs; gpd;tUkhwpUf;Fk;.

(a) ntspaPl;L kl;lj;jpd; mjpfu;g;gpdhy; tjptplnkhd;wpw;fhd Njit mjpfupf;Fk; NghJ thlifahdJ gbKiwf;fpuakhff; fUjg;gLk;.

(b) jw;NghJ Copau;fSf;fhd mbg;gilf; nfhLg;gdthdJ epiyahd fpuakhFk; Mdhy; ntspaPl;L kl;lj;jpd; mjpfu;g;gpdhy; Copau;fspd;

Njitg;ghLk; mjpfupf;Fk;.(Neu; Copau;fs;, Nkw;ghu;itahsu;fs;, Kfhikahsu;fs; vd;Nghu;)

(c) Mjha cupik

5.4 khWq;fpuak;

&gfpuak;

cU 3.3: khWq;fpuak; (1)

khWk; fpua tiuG (1)

ntspaPl;L kl;lk;

mynfhd;wpw;fhd epue;jukhd khWq;fpuak; czu;j;JtJ myFf;fhd tpiyahdJ %yg;nghUs; nfhs;tdTld; epiyahdnjd;gJld; gad;gLj;jg;gLfpd;w %yg;nghUs; ghtid tPjKk; epiyahdjhFk;.

(a) %yg;nghUl;fpuakhdJ Kf;fpakhd khWq;fpuakhFk;.( NgusT

nfhs;tdTf;F fopT ,y;yhj epiyapy;, Vnddpy; NgusT nfhs;tdTf;fhd fopTfs; nfhs;tdTf;fpuaj;ijf; Fiwf;Fk;)

(b) Neu;f; $ypf;fpuaq;fs; khWq;fpuaq;fshf tifg;gLj;j Kf;fpakhd fhuzk; mbg;gilf;$ypfs; epiyahdjhFk;.

(c) tpw;gidg; ngWkjp my;yJ tpw;gidj; njhifAld; njhlu;Gila tpw;gidj;jufhdJ khWq;fpuakhFk;.

(d) ntspaPl;bd; Fwpg;gpl;l kl;lj;ij mile;jJk; Copau;fSf;F cw;gj;jp jpwDf;fhd cgfhuf;nfhLg;gdTfs; khwyhk;. gpd;tUk; tiuglk; ,jid tpsf;FfpwJ.

ntspaPl;bd; msTld; Neubahf khWfpd;w Nghf;Fila fpuaq;fs; khWq;fpuaq;fshFk;. xU myfpw;fhd khWq;fpuakhdJ cw;gj;jp nra;Ak; xt;nthU myfpw;Fk; xNu njhifahfNt ,Uf;Fk;.


38 CA Sri

Lanka

&ghfpuak;

A


khWk; fpua tiuG (2)

ntspaPl;bd; msT

ntspaPL A tiuf;Fk; cgfhug;gzk; coif;fg;gltpy;iy.

jug;gl;l nraw;ghl;L kl;lk; tiu %yg;nghUspd; mynfhd;Wf;fhd nfhs;tdT tpiy epiyahdJ vdf; nfhs;f.mg;Gs;spf;Fg; gpd;du; njhif uPjpahdnjhU fopT toq;fg;gLfpd;wJ.vdNt Nkyjpf nfhs;tdTf;fhd mynfhd;wpd; tpiy FiwthapUf;Fk;. mj;Jld; ,J Kd;du; nfhs;tdT nra;ag;gl;l myFfSf;Fk; nghUe;Jk;. ,jw;fhd tiuglk; gpd;tUkhwpUf;Fk;.

khWk; fpua tiuG (3)

Rs fpuak;


msT kl;lk;

jug;gl;l nraw;ghl;L kl;lk; tiu %yg;nghUspd; mynfhd;Wf;fhd nfhs;tdT tpiy epiyahdJ vdf; nfhs;f.mg;Gs;spf;Fg; gpd;du; njhif uPjpahdnjhU fopT toq;fg;gLfpd;wJ.vdNt Nkyjpf nfhs;tdTf;fhd mynfhd;wpd; tpiy FiwthapUf;Fk;. Mdhy; ,J Kd;du; nfhs;tdT nra;ag;gl;l myFfSf;F mt;thwpy;iy. ,jw;fhd tiuglk; gpd;tUkhwpUf;Fk;.


CA Sri

Lanka 39

Rs

Cost


nraw;ghl;L kl;lk;

5.4.1 Neu;Nfhlw;w my;yJ tisNfhLfis tuk;Gfshff; nfhz;l khWq;fpuak;

,uz;L tifahd njhlu;Gfs; gpd;tUkhW:

(a) (b)

Rs fpuak;

Rs fpuak;

ntspaPl;bd; msT

cU 3.7: khWq;fpuak; –Neu;Nfhlw;w my;yJ

tisNfhLfis tuk;Gfshf; nfhz;l tiuG

ntspaPl;bd; msT

tiuglk; (a) ,y; xt;nthU Nkyjpf myF ntspaPLk; fpuaj;ij Fiwe;j

tPjhrhuj;jpy; mjpfupf;fpd;wJ. mNjNeuk; tiuglk; (b) ,y; xt;nthU Nkyjpf myF ntspaPLk; fpuaj;ij $ba tPjhrhuj;jpy; mjpfupf;fpd;wJ.

cau;thd ntspaPl;L kl;lq;fspy; rpwpa njhifahy; $yp mjpfupf;Fkhapd; NtWgl;l $yp tPjq;fSld; jdpegu;fSf;fhd Jz;L Ntiyj;jpl;lj;jpw;fhd fpuak; tisT tisap elj;ij khjpupiaf; nfhz;bUf;Fk;.

nkhj;j khWq;fpuaj;jpw;Fk; ntspaPl;bd; mstpw;Fk; ,ilapyhd njhlu;G fPo; fhl;lg;gl;lthW tisNfhl;L tiughf ,Ug;gpd; mjid tisNfhLfis tuk;Gfshf; nfhz;l tiuG vd miog;gu;.


40

CA Sri

Lanka

5.5 miug;gFjp khWq;fpuaq;fs; ( my;yJ miug;gFjp epiyahd fpuaq;fs; my;yJ fyg;Gf; fpuaq;fs;)

,f;fpuaq;fspw;fhd cjhuzq;fs; gpd;tUkhW.

(a) vupthAr; rpl;ilAk; kpd;rhuKk;

(i) epiyahd fpuak; = epiyahd fl;lzk;

(ii) khWq;fpuak; = gad;gLj;jg;gl;l kpd;rhu mynfhd;wpw;fhd fl;lzk;

(b) tpw;gidahsupd; rk;gsk;

(i) epiyahd fpuak; = mbg;gilr; rk;gsk;

(ii) khWq;fpuak; = Nkw;nfhz;l tpw;gidf;fhd juF

(c) fhupd; Xl;lf;fpuak;

(i) epiyahd fpuak; = tPjp tup, fhg;GWjp

(ii) khWq;fpuak; = ngw;Nwhy;, xapy;, jpUj;jq;fs; (,it gazk; nra;Ak; km mstpdhy; NtWgLk;)

5.6 Vida fpua elj;ij khjpupfs;

Fwpg;gpl;l fpua cUg;gbfSf;F Vida fpua elj;ij khjpupfs; nghUj;jkhdjhf ,Uf;fyhk;. Vida ,uz;L fpua elj;ij khjpupfSf;F cjhuzq;fs; fPNo fhl;lg;gLfpd;wd.

(a) fpua elj;ij khjpupfs; (1) (b) fpua elj;ij khjpupfs; (2)

Rs Cost

Rs Cost

Maximum

cost

ntspaPl;bd;msT

cU 3.8: fpua elj;ij khjpupfs;

Minimum

charge

ntspaPL

xU fpua cUg;gbahdJ ntspaPL Fwpj;j cau;kl;l nrytpid milAk;

NghJ khw;wkiltjid tiuglk; (a) gpujpgypf;fpwJ.

fpuakhdJ ntspaPL mff;Fiwe;j fl;lzj;Jld; ,Uf;Fk; NghNj

khw;wkiltjid tiuglk; (b) gpujpgypf;fpwJ.

miug;gFjp khWq;fpuaq;fs; my;yJ miug;gFjp epiyahd fpuaq;fs; my;yJ

fyg;Gf; fpuaq;fs; vd;gJ epiyahd fpuaj;jpidAk; khWq;fpuaj;jpidAk; Nru;j;J cs;slf;fpajhFk;. mj;Jld; ntspaPl;L kl;lj;jpd; khw;wj;jpdhy; gFjpastpy; ghjpg;gilAk;.


CA Sri

Lanka 41

5.7 fpua elj;ijAk; mynfhd;wpw;fhd fpuaKk;

gpd;tUk; ml;ltiz zed ,d; gy;NtWkl;l cw;gj;jpAld; njhlu;GilaJ.

zed ,id cw;gj;jp nra;tjw;fhd khWq;fpuak; Rs. 5,000; epiyahd

fpuak; Rs. 5,000,000.

1 zed

Rs '000

10 zeds

Rs '000

50 zeds

Rs '000 nkhj;j khWq;fpuak; mynfhd;wpw;fhd khWq;fpuak;

5

5

50

5

250

5

nkhj;j epiyahd fpuak; mynfhd;wpw;fhd epiyahd fpuak;

5,000

5,000

5,000

500

5,000

100

nkhj;jf; fpuak; (epiyahd fpuak;, khWq;fpuak;) mynfhd;wpw;fhd nkhj;jf; fpuak;

5,005

5,005

5,050

505

5,250

105

nraw;ghl;L kl;lq;fs; mjpfupf;Fk; NghJ vd;d ,lk;ngWk; vd;gij gpd;tUkhW RUf;fkhff; $wyhk;.

mynfhd;wpw;fhd khWq;fpuak; epiyahdjhf ,Uf;Fk;.

mynfhd;wpw;fhd epiyahd fpuak; tPo;r;rpailAk;.

mynfhd;wpw;fhd nkhj;jf; fpuak; tPo;r;rpailAk;.

,J tiugl uPjpahf gpd;tUkhW tpsf;fg;glyhk;.

mynfhd;wpw;fhd fpuak;

Rs '000

khWk; fpuak;


Rs '000

epiyahd fpuak;


Rs '000

myFfspd; vz;zpf;if

cU 3.9: fpua elj;ijfs;

myFfspd; vz;zpf;if

myFfspd; vz;zpf;if

5.8 cjhuzk;: fpua elj;ijAk; nraw;ghl;L kl;lKk;

Hans Bratch fk;gdp tpw;gid gpujpepjpfSf;fhf fhu;fis itj;Js;sJ. Xl;lf;fpuaq;fs; gpd;tUkhW kjpg;gplg;gLfpwJ.

(a) Gjpajhf ,Uf;Fk; NghJ fhupd; fpuak; &gh. 1,200,000 mj;Jld; ,uz;L

Mz;L Kbtpy; cj;juthjkspf;fg;gl;l tpahghug; ngWkjp &gh. 600,000.

Neu;Nfhl;L Kiwapy; Nja;khdk; jhf;fy; nra;ag;gLk;.

nkhj;;j fpuak;


40

CA Sri

Lanka

(b) ngw;Nwhy; kw;Wk; xapypd; fpuak; &gh. 15 per km.

(c) xU Nrhb lau;fis gpujpaPL nra;tjw;fhd fpuak; &gh. 30,000; 30,000 km f;F xU jilt lau;fs; khw;wk; nra;ag;gLfpd;wJ.

(d) KjyhtJ tUlj;jpy; xU fhUf;fhd tof;fkhd guhkupg;Gf; fpuak; &gh.

20,000 (ruhrup). ,uz;lhtJ tUlj;jpw;F &gh. 45,000 .

(e) ,uz;L tUlq;fSf;F xU fhUf;fhd ruhrup jpUj;jf;fpuak; &gh.

40,000.,J gaz J}uj;jpw;Nfw;g NtWgLk;.tUlhe;j ruhrup fhu; gpuahzk;

25,000 km.


42 CA Sri

Lanka

(f) xU fhUf;fhd tUlhe;j tup, fhg;GWjp, Nkhl;lhu; epWtd mq;fj;Jtk;

vd;gd &gh. 40,000.

Ntz;lg;gLtJ

fhUf;fhd tUlhe;j ruhrupf; fpuaj;ijf; fzpg;gpLf.

(a)tUlhe;jk; 15,000 km

(b) tUlhe;jk; 30,000 km gazk; nra;jpUg;gpd;

jPu;T

fpuaq;fs; epiyahd fpuak; , khWq;fpuak,; gbKiwf;fpuak; vd Muhag;glyhk;; gbKiwf;fpuak; ,ay;gpy; Fwpg;gpl;l nraw;ghl;L kl;lq;fSf;Fs; epiyahdjhf ,Uf;Fk;.

(a) epiyahd fpuak; Rs '000 per

tUlhe;jk; Nja;khdk; &gh. (1,200,000 600,000) ÷ 2 300 tof;fkhd guhkupg;Gf; fpuak; &gh. (20,000 + 45,000) ÷ 2 32.5 tup, fhg;GWjp vd;gd 40

372.5


CA Sri

Lanka 43

(b) khWq;fpuak;

Rs per km

ngw;Nwhy; kw;Wk; xapy; 15.0 jpUj;jq;fs; (Rs. 40,000 ÷ 50,000 km)* 0.8

15.8

* tUlhe;jk; fhupd; ruhrup gpuahzk; 25,000 km vdpd;, ,uz;L

tUlq;fSf;F50,000 km gpuahzk; nra;Ak; vd vjpu;ghu;f;fg;gLfpwJ. (,J

,uz;L tUlq;fSf;fhd &gh.40,000 jpUj;jf;fpuaq;fSld; Nru;e;J)

(c) lau; khw;wPl;L fpuaq;fs; gbKiwf; fpuaq;fshFk;. ,it xt;nthU 30,000

km KbtpYk; &gh. 30,000 MFk;.

(i) ,uz;L tUlj;jpy; fhu; gpuahzkhdJ rupahf 30,000 km my;yJ mijtplf; Fiwthf gazk; nra;jpUg;gpd; lau;fs; khw;wg;gl Ntz;b

,Uf;fhJ. tUlhe;j ruhrup lau;f;fpuak; =&gh. 0.

(ii) ,uz;L tUlj;jpy; fhu; gpuahzkhdJ 30,000 km f;F mjpfkhf

my;yJ 60,000 km f;F Nky; gazk; nra;jpUg;gpd; xU lau;; khw;wg;gl

Ntz;b ,Uf;Fk;. tUlhe;j ruhrup lau;f;fpuak; =&gh. 15,000 (Rs.

30,000 2).

(iii) ,uz;L tUlj;jpy; fhu; gpuahzkhdJ 60,000 km f;F mjpfkhf(90,000

km tiu) gazk; nra;jpUg;gpd; ,U lau;fs; khw;wg;gl Ntz;b

,Uf;Fk;. tUlhe;j ruhrup lau;f;fpuak; =&gh. 30,000 (Rs. 60,000 ÷ 2).

tUlhe;jk; 15,000 km f;Fk; 30,000 km f;Fk; fhu;fs; gpuahdk; nra;jpUg;gjw;fhd kjpg;gplg;gl;l fpuak; gpd;tUkhwpUf;Fk;.

Mz;nlhd;wpw;F 15,000 km

per annum

Mz;nlhd;wpw;

F 30,000

km

per annum

Rs '000 Rs '000

epiyahd fpuaq;fs; 372.5 372.5

khWq;fpuaq;fs; (Rs. 15.80 per km) 237 474 lau;fs; – 15

tUlnkhd;wpw;fhd fpuak; 609.5 861.5


44 CA Sri

Lanka

gpd;tUtd epiyahd,khWk; my;yJ fyg;Gf;fpuaq;fsh vd milahsq;fhz;f.

(a) njhiyNgrpf;fl;lzk;

(b) gpujk fzf;dfhsupd; tUlhe;j rk;gsk;

(c) ,yq;if gl;laf; fzf;fhsu; epWtdj;jpw;fhd tUlhe;j fzf;fhsu;

mq;fj;Jtf; fl;lzk; (fk;gdpahy; nrYj;jg;gl;lJ)

(d) vDk; cw;gj;jp nghUspd; 20 myFfis ngl;bapy; nghjp nra;tjw;F gad;gLj;jg;gl;l %yg;nghUs; fpuak;

(e) fsQ;rpafhg;ghsUf;fhd $yp

(a) fyg;G

(b) epiyahdJ

(c) epiyahdJ

(d) khWk;

(e) khWk;

5.9 fpua elj;ij gw;wpa vLNfhs;fs;

fpua elj;ij gw;wpa vLNfhs;fs; gpd;tUtdtw;iw cs;slf;Fk;.

(a) ntspaPl;bd; rhjhuz my;yJ nghUj;jkhd tPr;rpDs; fpuaq;fshdit

epiyahd,khWk; my;yJ miug;gFjp khWq;;fpuaq;fshf(fyg;G) ,Uf;Fk; vd vLNfhs; nfhs;sg;gLfpd;wJ.

(b) epWtdj;jpDs; vw;gLk; jpizf;fsf; fpuaq;fs; epiyahdJk; khWq;fpuaKk; Nru;e;j fyg;Gf;fpuaq;fshf ,Uf;Fk; vd vLNfhs; nfhs;sg;gLfpd;wJ.

(c) jpizf;fsf; fpuaq;fs; nraw;ghl;bd; msT mjpfupf;f Neu;Nfhlhf mjpfupf;Fk; vd vLNfhs; nfhs;sg;gLfpd;wJ. NtW tpjkhff; $wpd; ,f;fpuaq;fshdit NeuhdjhFk;.

fyg;Gf; fpuakhdJ Neu;Nfhl;Lj; njhlu;GilaJ vDk; vLNfhspid fyg;Gf; fpuaj;jpd; %yfq;fshd epiyahd kw;Wk; khWk; fpuaj;jpid jPu;khdpf;Fk; cau;T jho;T Kiw typAWj;JfpwJ.

tpdh epiyahd,khWk;,fyg;Gf;fpuaq;fs;

tpil

CA Sri

Lanka 45


6.1 nghUj ;jkhd fpuaq ;fs ;

nghUj;jkhd fpuaq;fspd; mbg;gilapNy jPu;khdq;fs; Nkw;nfhs;sg;gLfpd;wJ.

(a) nghUj;jkhd fpuaq;fs; vjpu;fhyf;fpuaq;fshFk;. jPu;khdkhdJ vjpu;fhyk; gw;wpajhFk;. mj;Jld; Vw;fdNt vd;d ele;jNjh mij khw;wk; nra;aKbahJ. fle;j fhyq;fspy; Vw;gl;l fpuaq;fs; jw;NghJ Nkwlnfhs;sg;glTs;s ve;jnthU jPu;khdj;jpw;Fk; nghUj;jkw;wjhFk;. me;jf;fpuaq;fs; fle;j fhyf;fpuak; my;yJ Mo;e;j fpuaq;fs; vdg;gLk;.

Vw;fdNt nrYj;jg;gl;l fpuaq;fs; kl;Lkd;wp nrYj;j cld;gl;l fpuaq;fSk; ,f;fpuaj;jpDs; cs;slq;Fk;. cld;gl;l fpuaq;fs; vd;gJ vjpu;fhy fhNrhl;lkhFk;. jw;NghJ vLf;Fk; jPu;khdj;jpw;F mJ nghUl;gLj;jg;gl khl;lhJ.

(b) nghUj;jkhd fpuaq;fs; fhNrhl;lq;fshFk;. fhNrhl;l jfty;fs; khj;jpuk;

Njitg;gLfpwJ.,J fUJtJ vd;dntdpy; fpuaq;fSk; fl;lzq;fSk; Nkyjpf fhRr;

nrytPdj;ij( Nja;khdk; kw;Wk; Cff;fpuaq;fs;) gpujpgypf;fkhl;lhJ. ,it

jPu;khdnkLj;jy; Nehf;fj;jpw;fhf Gwf;fzpf;fg;gLfpwJ.

(c) nghUj;jkhd fpuaq;fs; mjpfupf;Fk; fpuaq;fshFk;. cjhuzkhf vjpu;tUk;

thuj;jpw;F nra;tjw;F NtW Ntiyfs; vJTk; ,y;iynad Copau;fs;

vjpu;ghu;f;Fkplj;J mtu;fs; r%fkspj;jikf;fhfTk; Ntiyfs; nra;ag;glhky;

,Ue;jikf;fhfTk; mtu;fSf;fhd mbg;gilf; nfhLg;gdT nfhLf;fg;gLk;

(nrhy;yg;gl;l gb,thunkhd;Wf;F Rs. 3000),epWtdk; ciof;ff;$bathW mtUila

Kfhikahsu; mtUf;F Ntiynahd;W toq;f jPu;khdpf;fpwhu;. MfNt vjpu;fhy

fhNrhl;lq;fshf &gh.1000 Njwpa ciog;ghfTk; &gh. 3000 jPu;khdj;jpw;F

nghUj;jkw;wjhfTk; cs;sJ. ,J Copau; Ntiy nra;jhYk; nra;ahtpl;lYk;

Vw;glf;$bajhFk;.

jPu;khdnkLj;jyhdJ vjpu;fhy mjpfupf;fk; fhRg;gha;r;ry;fSldhd nghUj;jkhd fpuaq;fis khj;jpuk; mbg;gilahff; nfhz;lJ.gpd;tUk; Njhw;wg;ghLfs; nghUj;jkhd fpuaj;jpd; tiutpyf;fzj;ij epiwT

nra;fpwJ. MfNt jPu;khdk; Nkw;nfhs;Sk; NghJ cs;slf;fg;gl Ntz;Lk;..

jtpu;f;ff;$ba fpuaq;fs; vd;gJ jPu;khdnkhd;wpd; tpisthf khw;wkilaf;$ba fpuaq;fshFk;. cjhuzk;: cw;gj;jpf;fpuak;

Fwpg;gpl;l epiyahd fpuaq;fs; vd;gJ cw;gj;jpapid mjpfupg;gjw;F Njitg;gLfpd;w

6 jPu;khdnkLj;jYf;fhf fpua tifg;gLj;jy; –

nghUj ;jkhd kw ;Wk ; nghUj ;jkw ;w fpuaq ;fs ;

nghUj;jkhd fpuaq;fs; vd;gJ jPu;khdj;jpd; Neu; tpistpdhy; vOfpd;w vjpu;fhy fhNrhl;lq;fshFk;.

nghUj;jkhd fpuaq;fs; vjpu;fhyf;fpuaq;fshFk;.

nghUj;jkhd fpuaq;fs; fhNrhl;lq;fshFk;.

nghUj;jkhd fpuaq;fs; mjpfupf;Fk; fpuaq;fshFk;.

46 CA Sri

Lanka


Nkyjpf fpuaq;fshFk;. cjhuzkhf cw;gj;jp jpwid mjpfupg;gjw;F Njitg;gLfpd;w

Gjpa ,ae;jpuk;. cw;gj;jp mjpfupg;gpd; jPu;khdj;jpw;F ,t; ,ae;jpuj;jpd; fpuak;

nghUj;jkhdJ. Vnddpy; ,J vjpu;fhy fhRg;gha;r;rypd; $Ljy; mjpfupg;ig

gpujpepjpj;Jtg;gLj;JfpwJ.

re;ju;g;gr; nryTfshdJ tsf;fl;Lg;ghL my;yJ cw;gj;jp KOj;jpwdpy; ,Uf;Fk; gl;rj;jpy; Vw;glf;$Lk;. nghUl;fs; gw;whf;Fiwahff; fhzg;gl;lhy; my;yJ ciog;G KO jpwDld; nraw;gLfpd;wnjd;why; tsq;fis Gjpa nraw;wpl;lj;jpw;F khw;w ,e;e tsq;fs; kw;nwhU nraw;ghl;bypUe;J vLj;Jf;nfhs;sg;gl Ntz;Lk;. ,J nghUj;jkhdnjhU re;ju;g;gf; fpuaj;ij cUthf;Fk;. ,J jPu;khdk; vLf;Fk; nra;Kiwapd; NghJ cs;slf;fg;gl Ntz;Lk;.

vLj;Jf;fhl;lhf cw;gj;jp B ,d; ntspaPl;il mjpfupg;gjw;F cw;gj;jp

jPu;khdj;jpd; tpisthf, nghUs; kw;Wk; njhspyhsu; tsq;fs; cw;gj;jp A

,ypUe;J khw;wg;gl Ntz;Lk;. ,jd; tpisthf cw;gj;jp A ,d; cw;gj;jp

msT FiwfpwJ. ,jd; tpisthf cw;gj;jp A ,d; tpw;gid

,of;fg;gLfpwJ. re;ju;g;gf;fpuak; Fiwe;j cw;gj;jp A tpw;gid njhlu;ghd

fhRg;gha;r;ry; tPo;r;rpapid Fwpf;fpwJ kw;Wk; cw;gj;jp B njhlu;ghd jPu;khdnkLj;jypy; cs;slf;fg;gl Ntz;Lk;.

6.2 nghUj;jkw;w fpuaq;fs;

nghUj;jkw;w fpuak; vd;gJ mtw;Wld; njhlu;Ggl;l nray;ghL ,y;yhtpl;lhy; Vw;gLk; fpuaq;fshFk;.

nghUj;jkw;w fpuaq;fis milahsk; fhzNtz;ba #o;epiyfspy; xd;W nghUnshd;iw epWj;jyhkh Ntz;lhkh vd;gij jPu;khdpg;gjhFk;. nghUj;jkhd fpuaq;fs; Nrkpf;fg;gLk; xNu fpuakhFk;. ,it toikahf khWq;fpuak; kw;Wk; rpyNtis Fwpg;gpl;l nrythfTk; fhzg;gLk;. cw;gj;jp epWj;jg;gl;ljh ,y;iyah vd;gjw;F Vw;gLk; fpuaq;fs; nghUj;jkw;w fpuaq;fs; vd miof;fg;gLk;.

gpd;tUk; tif nghUj;jkw;w fpuaq;fs; jPu;khdnkLg;gjpy; ,Ue;J tpyf;fg;gLfpd;wd.

Mo;e;j fpuak; vd;gJ fle;j fhyq;fspy; kPsKbahj tifapy; nra;ag;gl;l my;yJ cWjp nra;ag;gl;l nrythFk;. Mo;e;j nryit khw;w KbahJ. vdNt vdNt nghUj;jkhd fpua tiutpyf;fzj;jpy; Njitg;gLfpd;w vjpu;fhy fhRg;gha;r;ry; Njit Njhy;tpailfpd;wJ. cw;gj;jpapy; njhlu jPu;khdnkLg;gjw;F Kd;ddu; Vw;fdNt Vw;gl;l Muha;r;rp fpuak; Mo;e;e fpuaj;jpd; xU vLj;Jf;fhl;lhFk;.

cWjpahd fpuak; vd;gJ vjpu;fhy gz ntspNahl;lkhFk;. ,f;fpuak; vj;jPu;khdk; vLj;jhYk; epfof;$ba fpuakhFk;. vjpu;fhyj;jpy; gzk; nrYj;Jtij jtpu;f;f KbahJ vd Vw;fdNt epWtdj;jhy; rl;l xg;ge;jnkhd;W Nkw;nfhs;sg;gl;ljd; fhuzkhf cWjpahd fpuaq;fs; epfoyhk;.

Nja;khdk; my;yJ gpw gzky;yhj fzf;fpay; fpuak; Nghd;w

fhRg;gha;r;ryw;w fpuak;,nghUj;jkhd fpua tiutpyf;fzj;jpy; Njitg;gLfpd;w vjpu;fhy fhRg;gha;r;ry; Njit Njhy;tpailfpd;wJ. vdNt jPu;khdnkLg;gjpy; ,Ue;J tpyf;fg;gLfpd;wJ.

CA Sri

Lanka 47


fw;gidf;fpuak; vd;gJ cw;gj;jp kjpg;gPL, jPu;khdk; Nkw;nfhs;sy; kw;Wk; nray;jpwd; mstPL Mfpatw;wpy; gad;gLj;jg;gLk; cz;ikaw;w fhRg;gha;r;riyf; nfhz;l tsq;fspd; gad;ghl;il gpujpgypf;Fk; fpuakhFk;. jahupg;nghd;iw cw;gj;jp nra;aj; Njitahd midj;J nrhj;Jf;fisAk; tsq;fisAk; gpujpgypf;Fk; KO cw;gj;jpf; fpuaj;ijAk; Gupe;J nfhs;tjw;fhf cz;ikapy; cupikahd ,ae;jpuj;jpd; fw;gid thlif xU vLj;Jf;fhl;lhFk;.

nghJthd epiyahd Nke;jiy my;yJ cw;gj;jpapy; kjpg;gplg;gl;lnjhd;W ( cwpQ;rg;gl;l) nghUj;jkhd fpuaj;jpd; mjpfupf;Fk; Njitia Njhy;tpailar; nra;fpwJ.jPu;khdj;jpd; tpisthf fpuak; khw;wkilahjyhy; epiyahd Nke;jiy jPu;khdnkLg;gjpypUe;J tpyf;fg;gLfpwJ. ,ae;jpu guhkupg;G Nke;jiy xU vLj;Jf;fhl;lhFk;. ,J vg;NghJk; Vw;gLk;.

7.1 fl;Lg;gLj;jf;$ba fpuak; kw;Wk; fl;Lg;gLj;j Kbahj fpuak;

fl;Lg;ghl;Lf;fpuakhdJ Kfhikj;Jtj; jPh;khdq;fshYk;> eltbf;iffshYk; nry;thf;Fr; nrYj;jg;glf;$ba fpuaq;fshFk;;.

fl;Lg;ghlw;w fpuakhdJ Fwpg;gpl;l fhyg;gFjpapy; Kfhikapd; ghjpg;Gf;F cs;shfhj fpuaq;fshFk;;.

mNdfkhf epWtdq;fspy; fhzg;gLfpd;w khWk; fpuaq;fshdit FWq;fhyj;jpy; fl;Lg;ghl;bw;Fl;gl;litahff; fhzg;gLfpd;wJ. Vnddpy;> Kfhikahsh;fs; tpiykl;lq;fspy; mjpfhpg;gpidNah my;yJ Fiwg;gpidNah Nkw;nfhs;s KbahjpUg;gpDk;> tsg;gad;ghl;bd; tpidj;jpwdpy; nry;thf;Fr; nrYj;Jth;.

fdp\;l Kfhikahsh;fshy; fl;Lg;gLj;j Kbahj Mdhy; rpNu\;l Kfhikahsh;fshy; fl;Lg;gLj;jf; $bajhd fpuaq;fs; ,itahFk;. cjhuzkhf> mjp$ba Nkyjpf Neu Ntiyapdhy; Fwpg;gpl;lnthU jpizf;fsj;jpy; cah;thd Neh; %yf;fpuak; fhzg;glyhk;. cw;gj;jp ml;ltizapid vjph;nfhs;tjw;fhf Nkyjpf Neuf; nfhLg;gdtpid njhlh;e;Njh;r;rpahf vjph;nfhs;s Ntz;ba epiy fhzg;glyhk; vd fdp\;l Kfhikahsh;fs; fUJth;. Mdhy; rpNu\;l Kfhikahsh;fs; Nkyjpf KO Neu Copah;fis Ntiyf;fkh;j;JtjD}lhf me;jf; fpuaj;jpid Fiwf;fyhk; vd rpNu\;l Kfhikahsh;fs; fUJth;.

jpizf;fs Kfhikahsh; xUthuhy; fl;Lg;gLj;j Kbahj fpuakhdJ gpwpnjhU jpizf;fs Kfhikahsuhy; fl;Lg;gLj;jf;$ba epiy fhzg;gLk;. cjhuzkhf> vjph;ghh;j;j tpiyapid tpl cah;thd tpiyapy; thq;Fk; nghOJ Vw;gLk; %yg;nghUs; fpuaj;jpd; mjpfhpg;G (nfhs;tdTj; jpizf;fsj;jpdhy; fl;Lg;gLj;jf;$baJ) my;yJ mjp$ba tPz;tpuak; (cw;gj;jpj; jpizf;fsj;jpdhy; fl;Lg;gLj;jf;$baJ) my;yJ epuhfhpg;Gf;fis cw;gj;jp nra;Ak; gpioahd ,ae;jpuk; (guhkhpg;Gj; jpizf;fsj;jpdhy; fl;Lg;gLj;jf;$baJ).

rpy fpuaq;fs; fl;Lg;gLj;j Kbahj fpuaq;fs; MFk;. mjhtJ gztPf;fj;jpdhy; mjpfhpf;Fk; nrytPdq;fs;. Vida fpuaq;fs; fl;Lg;gLj;jf;$baitahFk;>

7 jPh;khdk; vLj;jYf;fhd fpua tifg;gLj;jy; - fl;Lg;gLj;jf;$ba fpuak; kw;Wk; fl;Lg;gLj;j Kbahj fpuak;

48 CA Sri

Lanka


Mdhy;> FWq;fhyj;jpid tpl ePz;l fhyj;jpy; ,J rhj;jpakhdjhff; fhzg;gLk;. cjhuzkhf> Gjpa ,ae;jpuk; kw;Wk; njhopEl;gj;jpd; mwpKfj;j;pdhy; cw;gj;jpf; fpuakhdJ Fiwf;fg;glyhk;. Mdhy;> FWq;fhyj;jpy;> jk;kplkpUf;Fk; tsq;fs; kw;Wk; ,ae;jpuq;fs; mfw;wg;gLk; tiu gad;gLj;jp KfhikahdJ jd;dhy; ,ad;wtiu rpwg;ghfr; nraw;gl vj;jdpf;Fk;. Mdhy;> FWq;fhyj;jpy;> tsq;fisAk;> ,ae;jpuq;fisAk; gad;gLj;jp jd;dhyhd rpwg;ghd Kiwapy; <Lgl vj;jdpf;Fk;.

8.1 fpuaj;jpid Ma;T nra;jy;

8 cau;T jho;T Kiwapidg; gad;gLj;jp fpua kjpg;gPL


CA Sri

Lanka 49


50 CA Sri

Lanka

fpuaq;fs; nghJthf gpd;tUtdtw;wpy; xd;whf ,Uf;Fnkd vLNfhs; vLf;fg;gLfpd;wJ.

khWq;fpuak; miug;gFjp khWq;fpuak;

epiyahd fpuak;

miug;gFjp khWq;fpuaq;fspid epiyahd kw;Wk; khWk; %yfq;fshf

NtWgLj;j fpuaf;fzf;fhsu;fs; Kidfpd;wdu;. vdNt, ,tu;fs; fpuaq;fspid nghJthf epiyahd kw;Wk; khWq;fpuaq;fshf fUJfpd;wdu;.

miug;gFjp khWq;fpuaj;jpd; %yf;$Wfshd epiyahd kw;Wk; khWq;fpuaq;fspid milahsq;fhz;gjw;F gy;NtW Kiwfs; fhzg;gLfpd;wd. Xt;nthU KiwAk; kjpg;gPL xd;iw kl;Lk; jUtjhfTk; ntt;NtW ngWNgWfis jUtjhfTk; cs;sd. ,tw;wpy; gpujhdkhd Kiw cau;T jho;T KiwahFk;.

8.2 cau;T jho;T Kiw

miug;gFjp khWq;fpuaq;fspd; epiyahd kw;Wk; khWk; %yfq;fis kjpg;gpLtjw;F fpo; fhl;lg;gl;Ls;s gbKiwfisg; gpd;gw;Wf.

gbKiw 1 Kd;ida fhyg;gFjpfspd; fpuag; gjpNtLfis kPsha;T nra;jy;.

Mff;$ba nraw;ghl;L kl;lj;Jldhd fhyg;gFjpapid njupT nra;jy;.

Mff;Fiwe;j nraw;ghl;L kl;lj;Jldhd fhyg;gFjpapid njupT nra;jy;.

gbKiw 2 gpd;tUtdtw;iwj; jPu;khdpj;jy;.

Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak;

Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak;

Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;j myFfs;

Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;j myFfs;

gbKiw 3 gpd;tUtdtw;iwf; fzpg;gpLf

Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak ; _ Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak;

Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;j myFfs; _ Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;j myFfs;

= mynfhd;Wf;fhd khWq;fpuak; (v)

gbKiw 4 epiyahd fpuaq;fs; gpd;tUkhW jPukhdpf;fg;gl KbAk;. (Mff;$ba

nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak ; ) – (Mff;$ba nraw;ghl;L

kl;lj;jpy; nkhj;j myFfs; × mynfhd;Wf;fhd khWq;fpuak;)

miug;gFjp khWq;fpuaj;jpd; %yf;$Wfshd epiyahd kw;Wk; khWq;fpuaq;fs; cau;T jho;T Kiwahy; jPu;khdpf;fg;gLk;.


CA Sri

Lanka 51

khWk; fpuak;

epiyahd fpuak;(same at all levels of output

gpd;tUk; tiuglk; cau;T jho;T Kiwapid tpsf;Ffpd;wJ.

Demonstration of high-low method

Rs nkhj;jf; fpuak;

cU 3.10: cau;T jho;TKiw

jho; cah; nraw;ghl;L kl;lk;

8.3 cjhuzk;: cau;T jho;TKiw

DG fk;gdp fle;j 5tUlq;fSf;fhd nkhj;j fpuaq;fis gpd;tUkhW gjpT nra;Js;sJ.

tUlk;

ntspaPl;bd; msT

nkhj;jf;fpuak;

myFfs; Rs '000

20X0 65,000 145,000 20X1 80,000 162,000

20X2 90,000 170,000 20X3 60,000 140,000

20X4 75,000 160,000

Ntz;lg;gLtJ

20X5 ntspaPL 85,000 myffshf ,Uf;Fk; NghJ vjpu;ghu;f;fg;gLk;

nkhj;jf;fpuaj;ijf; fzpg;gpLf.

jPu;T

gbKiw 1 Mff;$ba nraw;ghl;L kl;l fhyk; = 20X2

8.3.1 Mff;Fiwe;j nraw;ghl;L kl;l fhyk; = 20X3

gbKiw 2 Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak; = 170,000,000 = &gh. 170 kpy;ypad;

8.3.2 Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak;

= 140,000,000 = &gh. 140 kpy;ypad; 8.3.3 Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;j myFfs;

= 90,000,000 = 90 kpy;ypad; myFfs; 8.3.4 Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;j myFfs;

= 60,000,000 = 60 kpy;ypad; myFfs;


52 CA Sri

Lanka

gbKiw 3 mynfhd;Wf;fhd khWq;fpuak;

Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak ; _ Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak;

Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;j myFfs; _ Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;j myFfs;

= 170 million 140 million

90,000 60,000

= 30 million

= &gh. 1,000 per unit 30,000

gbKiw 4 epiyahd fpuak; = (Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak ;

) – (Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;j myFfs; ×

mynfhd;Wf;fhd khWq;fpuak;)

= 170,000,000 – (90,000 × 1,000) = 170,000,000 – 90,000,000

= &gh. 80,000,000

vdNt 20X5 ,y; 85,000 myFfSf;fhd fpuaq;fs; gpd;tUkhwpUf;Fk;.

&gh. kpy;ypad;

kWq;fpuak; = 85,000 × Rs. 1,000 85

epiyahd fpuak; 80

165

8.4 cjhudk;: gbKiw epiyahd fpuaq;fSld; cau;T jho;T Kiw

gpd;tUk; juTfs; Jg;guTg;gzp xg;ge;jf;fhuupd;(njhopw;rhiy Jg;guTf;fhf) ,U nraw;ghl;L kl;lq;fspy; Vw;gl;l Nke;jiyf;fpuaj;Jld; njhlu;Ggl;litahFk;.

Jg;guT nra;ag;gl;l rJu kPw;wu;fs; 12,750 15,100

Nke;jiyfs; &gh. 73,950 &gh. 83,585

njhopw;rhiy 14,000 rJu kPw;wUf;Fk; Nky; Jg;guT nra;ag;gLk; , epiyahd

fpuakhdJ &gh. 4,700 My; xU gb caUk;.

Ntz;lg;gLtJ

njhopw;rhiyahdJ 14,500 rJu kPw;wu; Jg;guT nra;ag;gLkhapd; kjpg;gplg;gl;l nkhj;jf;fpuaj;ijf; fzpg;gpLf.

jPu;T

rhjhuz topapy; Mff;$ba ntspaPl;Lf; fpuaj;Jld; Mff;Fiwe;j ntspaPl;Lf;

fpuaj;ij xg;gpLtjw;F Kd;du;, ehq;fs; Mff;$ba ntspaPl;Lf; fpuaj;jpd; xU

gFjpahd epiyahd fpuaj;jpy; Vw;gl;l cau;tpid ePf;Fjy; Ntz;Lk;:

15,100 rJu kPw;wUf;fhd xU gb cau;T ,y;yhj epiyahd fpuak;

= &gh. 83,585 – &gh. 4,700 = &gh. 78,885

jw;NghJ ehk; NkNy jpUj;jpaikf;fg;gl;l fpuaj;jpidg; gad;gLj;jp rhjhuz topapidg; gpd;gw;wyhk;.


CA Sri

Lanka 51

myFfs; &gh

2, 350

= xU rJu kPw;wUf;F &gh. 2.10

ehk; 14,500 rJu kPw;wUf;fhd nkhj;jf; fpuaj;ijf; fzpg;gpLtjw;F Kd;du;

epiyahd fpuaj;ijf; fz;Lgpbj;jy; Ntz;Lk;.14,500 rJu kPw;wUf;fhd

epiyahd fpuaq;fs; &gh 4,700 gb cau;tpidAk; cs;slf;Fkhjyhy;,ehk;

15,100 rJu kPw;wu; nraw;ghl;L kl;lj;jpw;fhd epiyahd fpua fzpg;gPl;by;

gad;gLj;j KbAk;:

Rs

nkhj;jf;fpuak; (15,100 rJu kPw;wu;fs;)

(,J epiyahd fpuaj;jpd; gb cau;itAk; cs;slf;Fk;) 83,585

nkhj;j khWq;fpuak; (15,100 × Rs. 2.10) 31,710

nkhj;j epiyahd fpuak; 51,875

14,500 rJu kPw;wu;fs; Jg;guT nra;ag;gLkhapd; kjpg;gplg;gl;l

Nke;jiyf;fpuak;:

Rs

epiyahd fpuak; 51,875

khWq;fpuak; (14,500 &gh. 2.10) 30,450

82,325

8.5 cjhuzk;: mynfhd;Wf;fhd khWq;fpuaj;jpd; khw;wj;Jldhd cau;T jho;T Kiw

,q;F jug;gl;l Nkyjpf jfty;fSld; Kd;ida tpdhtpy; jug;gl;l

juTfisAk; gad;gLj;jp: Nkyjpf xU rJu kPw;wUf;F &gh. 1 vd Rw;W Cjpa Ngr;Rthu;j;ijfs; %yk; jPu;khdpf;fg;gl;Ls;sJ.

Ntz;lg;gLtJ

njhopw;rhiyahdJ 14,500 rJu kPw;wu; Jg;guT nra;ag;gLkhapd; kjpg;gplg;gl;l nkhj;jf;fpuaj;ijf; fzpg;gpLf.

jPu;T

14,500 rJu kPw;wu;fis Jg;guT nra;tjw;F kjpg;gplg;gl;l Nke;jiyfs;.

xU rJu kPw;wUf;F &gh

khWq;fpuak; 2.10

Nkyjpf khWq;fpuak; 1.00

nkhj;j khWq;fpuak; 3.10

Mff;$ba ntspaPL 15,100 nkhj;jf;fpuak; 78,885 Mff;Fiwe;j ntspaPL 12,750 nkhj;jf;fpuak; 73,950

2,350

4,935 khWq;fpuak;= Rs. 4, 935


50

CA Sri

Lanka

14,500 rJu kPw;wUf;fhd fpuak;: &gh

epiyahd fpuak; 51,875

khWq;fpuak; (14,500 Rs. 3.10) 44,950

96,825

ngupa epWtdnkhd;wpd; msitj;jpizf;fs epymsitahsu;fs; xU fhyg;gFjpf;fhd nkhj;jf;fpuaj;ij Kd;fzpf;f xU Kiwnahd;iw tpUj;jp nra;a tpUk;Gfpd;wdu;. ,U nraw;ghl;L kl;lj;jpy; Vw;gl;l fle;j fhyf; fpuaq;fspd; gjpTfs; fPNo jug;gl;Ls;sJ.

msitfspd; vz;zpf;if nkhj;jf;fpuak; (V) (TC)

fhyk;1 420 82,200

fhyk; 2 515 90,275

Ntz;lg;gLtJ

gpd;tUtrdtw;wpy; vJ ,f;fhyg;gFjpf;fhd nkhj;jf;fpua khjpupia gpujpepjpj;Jtg;gLj;Jnkd ,dq;fhz;f.

A TC = Rs. 46,500 + 85V

B TC = Rs. 42,000 + 95V

C

D

TC = Rs. 46,500

– 85V TC = Rs.

51,500 – 95V

tpil

rupahd tpil A.

kjpg;gPLfs;

nkhj;jf;fpuak; Rs

fhyk; 2 515 90,275

fhyk; 1 420 82,200

khWq;fpuaj;jhy; Vw;gl;l khw;wk; 95 8,075

msitnahd;Wf;fhd khWq;fpuak;

= Rs. 8,075/95= Rs. 85.

fhyk; 2: fixed cost= Rs. 90,275 –(515 Rs. 85)

= Rs. 46,500

rpwe;j gy;Nju;T tpdh El;gj;ij cgNahfpj;J, ePq;fs; NeubahfNt jtwhd

njupTfs; vdj; njupAk; C IAk; D IAk; ePf;Ftjw;F mwpe;jpUj;jy; Ntz;Lk;. khWq;fpuakhdJ epiyahd fpuaj;jpypUe;J fopgLtjpYk; ghu;f;f mjDld;

Nru;f;fg;gly; Ntz;Lk;.ePu; xU jlit kjpg;gPnlhd;Wf;fhd khWq;fpuak; &gh. 85

vd fzpg;gpl;bUg;gpd; (Nky; fhl;lg;gl;lthW), epiyahd fpuaj;ijf; fzpg;gPL

nra;ahkNy njupT A ,idj; Nju;e;njLf;f ,aYk;. (,f; fzpg;gPl;bid KOikahf NkNy fhl;bAs;Nshk;).

tpdh cau;T jho;T Kiw


52 CA Sri

Lanka

8.6 cau;T jho;T Kiw

(a) Kd;ida fhyq;fspd; fpuag;gjpTfis kjpg;gha;T nra;J gpd;tUk; ,U fhyq;fSf;fhd fpuaq;fis njupT nra;jy; Ntz;Lk;.

(i) mjp$ba nraw;ghl;L msT ,lk;ngw;w fhyk;

(ii) mjpFiwe;j nraw;ghl;L msT ,lk;ngw;w fhyk;

(b) ,t;tpU fhyg;;;gFjpfSf;Fk; ,ilapy; fhzg;gl;l nkhj;jf;fpua tpj;jpahrkhdJ nraw;ghl;L kl;lq;fspd; tpj;jpahrj;jpw;fhd

khWq;fpuakhFk;.(xt;nthU nkhj;jf;fpuaj;jpDs;Sk; rkkhd epiyahd

fpuak; cs;slq;fpapUg;gjdhy;).

(c) ,jpypUe;J mynfhd;Wf;fhd khWq;fpuak; fzpf;fg;gLk; (nkhj;jf;fpua

tpj;jpahrk; - nraw;ghl;L kl;lq;fspd; tpj;jpahrk;), mj;Jld; epiyahd fpuak; gpujpaPl;bd; %yk; jPu;khdpf;fg;gLk;.

(d) ,k;KiwahdJ tUlhe;j tpw;gid vz;zpf;iff;F my;yJ Vida fpuaq;fs; Nghd;w nraw;ghl;bw;F gad;gLj;j ,aYk;.vdNt nryT jtpu;e;j NtW tplaq;fSf;fhfTk; ,k;Kiwapidg; gpuNahfpf;f gofpf;nfhs;s Ntz;Lk;.

8.7 cjhuzk;: tUkhdq;fSf;F cau;T jho;T Kiwapidg; gad;gLj;jy;

Cool Blue epWtd jpizf;fsnkhd;wpd; fle;j 4 khjq;fSf;fhd tpw;gid tUkhdk; rk;ge;jkhf ngwg;gl;l jfty;fs; fPNo jug;gl;Ls;sd.

khjk; tpw;gid tUkhdk; ,izaj;js 'hits'

Rs

1 110,000 70,000

2 115,000 80,000

3 111,000 77,000

4 97,000 60,000

Ntz;lg;gLtJ

khjk; 5 ,y; 'hits' MdJ 75,000 myFfshf vjpu;ghu;f;fg;gLk; NghJ mk;khjj;jpw;F vjpu;ghu;f;fg;gLk; tUkhdj;jpidf; fzpf;f. gztPf;fj;ij ftdj;jpy; nfhs;sNtz;bajpy;iy.

8.8 jPu;T

Revenue

(a) Hits Rs

cau; nraw;ghl;L kl;lk; 80,000 115,000

jho; nraw;ghl;L kl;lk; 60,000 97,000

20,000 18,000

XuyF hit fhd khWk; tUkhdk; Rs. 18,000/20,000 = Rs. 0.90

cau;T jho;T Kiwnad;gJ rhjhuz vjpu;T$wy; El;gkhFk;.


CA Sri

Lanka 53

(b) cau; my;yJ jho; nraw;ghl;by; gpujpaPL nra;Nthkhapd;:

cau; jho;

&gh &gh

nkhj;j tUkhdk; 115,000 97,000

khWk; tUkhdk;

(80,000 × Rs. 0.90) 72,000 (60,000 × Rs. 0.90) 54,000

epiyahd tUkhdk; 43,000 43,000

(c) 75,000 hits ,d; NghJ kjpg;gplg;gl;l tUkhdk;:

&gh

epiyahd tUkhdk; 43,000

khWk; tUkhdk; (75,000 × Rs. 0.90) 67,500

nkhj;j tUkhdk; 110,500

8.9 cjhuzk;: gztPf;fj;Jldhd cau;T jho;T Kiw

fpua gztPf;fk; cs;slq;Fk; NghJ cau;T jho;T Kiwia gad;gLj;JkhW Nfl;fg;gLfpwPu;fs;. cau;T jho;T Kiwia gad;gLj;Jk; Kd;du; Xu; Mz;il mbg;gilahff; nfhz;L nryTfisf; Fiwj;jy; Ntz;Lk;.

tUlk; 1 tUlk; 2 tUlk; 3 tUlk; 4

tpw;gid/cw;gj;jp (myFfs;)

85,000 93,400 95,800 94,300

nkhj;jf;fpuak; Rs. 337,500 Rs. 365,670 Rs. 379,080 Rs. 382,395

fpua gztPf;f Rl;nlz;

Ntz;lg;gLtJ

100 102 104 106

cau;T jho;T Kiwia gad;gLj;jp tUlnkhd;Wf;fhd nkhj;jf; fpuaj;Jf;fhd Neu;Nfhl;Lr; rkd;ghl;bidg; ngWf.( tUlk; 1 f;fhd

tpiyapy;).

8.10 jPu;T

cau;T jho;T Kiwia gad;gLj;Jk; Kd;du; fpuaj;juthdJ gztPf;fr; Rl;nlz;zpdhy; gpupf;fg;gLtjd; %yk; Fiwf;fg;gl Ntz;Lk;.

tUlk; 1 tUlk; 2 tUlk; 3 tUlk; 4

fpuak;/ gztPf;fr; Rl;nlz;

Rs. 337,500 Rs. 365,670/1.02 Rs. 379,080/1.04 Rs. 382,395/1.06

= Rs. 337,500 = Rs. 358,500 = Rs. 364,500 = Rs. 360,750

gztPf;fj;jpid rup nra;j gpd;du;, jw;NghJ tUlk; 3 MdJ mjp$ba ntspaPl;bidAk; mjp$ba fpuaj;jpidAk; nfhz;l tUlkhFk;. tUlk; 1

f;Fk; 2 f;Fk; cau;T jho;T Kiwia gad;gLj;JNthkhapd;:


54 CA Sri

Lanka

myFfs; fpuak; &gh

cau; 95,800 364,500

jho; 85,000 337,500

10,800 27,000

mynfhd;wpw;fhd khWq;fpuak; = &gh. 27,000/10,800

= &gh. 2.50

epiyahd fpuak; = &gh. 337,500 – (85,000 × &gh. 2.50)

= &gh.. 125,000

nkhj;jf;fpuak; (y) =&gh.. 2.50 x + &gh. 125,000 ( x vd;gJ myFfspd; vz;zpf;if)

8.11 cau;T jho;T Kiwapd; mD$yq;fSk; gpujp$yq;fSk;

mD$yq;fs;

,J tpsq;fpf;nfhs;tjw;Fk; gad;gLj;Jtjw;Fk; ,yFthdJ.

,jw;F ,uz;L nraw;ghl;L eltbf;iffs; khj;jpuk; NghJkhdJ.

gpujp$yq;fs;

,jw;F cr;r juTg;Gs;spfs; gad;gLj;jg;gLfpwJ. ,jdhy; rhjhuz epyikfis gpujpepjpj;Jtg;gLj;j ,ayhJ.

,U Gs;spfis gad;gLj;jp jPu;khdpf;fg;gLk; rkd;ghlhdJ kpfr; rupahf ,Uf;Fk; vd $wKbahJ.

9.1 mwpKfk;

xd;Wld; xd;W njhlu;Ggl;l khwpfSf;fhd cjhuzq;fs; gpd;tUkhW.

xU jdpegUila cauKk; vilAk;

gaznkhd;Wf;fhd J}uKk; mj;J}uj;jpid miltjw;fhd NeuKk;

9.2 rpjwy; tiuglq;fs;

,U khwpfSf;fpilapyhd xl;Lwtpid fhl;Ltjw;fhd xU top rpjwy; tiuG my;yJ rpjwy; tpsf;fh;hlk;, juTfspd; Nrhb vz;fis tiuglj;jpy; tiutjd; %yk; ,t;tiuG tiuag;gLfpwJ.

xU khwpapd; ngWkhdj;jpy; Vw;gLk; khw;wj;jpdhy; ,d;DnkhU khwpapd; ngWkhdj;jpy; khw;wk; Vw;gLkhapd; ,t;tpU khwpfSk; xd;Wld; xd;W

njhlu;Ggl;litahFk;. ,JNt xl;LwT vdg;gLk;.

9 rpjwy; tiuglq;fs; kw;Wk; cld;njhlu;Gg; gFg;gha;T Kiwfs; Mfpatw;iwg; gad;gLj;jp fpua kjpg;gPL


CA Sri

Lanka 55

cjhuzkhf, 12 khj fhyj;jpw;fhd tpw;gid msTf;F vjpuhd khjhe;j tpw;gidf;fpuak; gpd;tUkhW rpjwy; tiuglj;jpy; fhl;lg;gl;Ls;sJ.

tpw;gid tpiy, &gh

cU18.1: rpjwy; tiuG/ rpjwy; tpsf;fg;glk;

tpw;gid msT

,t;tiuglk; tpw;gid msTf;Fk; tpw;gidf;fpuaj;jpw;Fk; ,ilapy; rpy xl;LwT

fhzg;gLtij mwpTWj;JfpwJ, mjhtJ tpw;gid msT mjpfupf;f tpw;gidf;fpuaKk; mjpfupf;Fk; Nghf;F fhzg;gLfpwJ.

tiugpy; fhzg;gLk; Gs;spfspd; kj;jpaD}lhf tiuag;gLk; Neu;NfhlhdJ mjp cj;jk Neu;NfhlhFk;.Neu;NfhlhdJ Gs;spfspd; kj;jpaD}lhf tiuag;gLk; NghJ mjd; NkYk; fPOk; rk msthd Gs;spfs; mikaj;jf;fthW tiua Ntz;Lk;.

9.3 xl;Lwtpd; epiy

xl;Lwtpd; epiyapd; khw;wj;ij gpd;tUk; rpjwy; tiuGfs; %yk; tpsf;fyhk;.

9.3.1 KOepiwthd xl;LwT

9.3.1.1 (b) Y Y

X X

cU 18.2: KOepiwthd xl;LwT

midj;J Nrhb ngWkhdq;fSk; Neu; Nfhl;bd; Nky; mikfpd;wJ. ,q;F ,U khwpfSf;FkpilNaahd cwT kpfJy;ypakhd Neupa cwthf ,Uf;fpwJ.

9.3.2 gFjp xl;LwT

9.3.2.1 (b) Y Y

X X

,U khwpfSf;fpilNaahd cwT KOepiwthd xl;LwT, gFjpahd xl;LwT my;yJ xl;Lwtw;wjhfNth ,Uf;fyhk;.xl;LwT Neu;g;ngWkhdkhfNth my;yJ kiwg;ngWkhdkhfNth ,Uf;fyhk;.


56 CA Sri

Lanka

cU18.3: gFjp xl;LwT


CA Sri

Lanka 57

cU (a) ,y;, Jy;ypakhd cwitf; fhzKbahj NghjpYk; X ,d; Fiwe;j

ngWkhdq;fSld; Y ,d; Fiwe;j ngWkhdq;fs; njhlu;Gw Kidfpd;wJ.

mj;Jld; X ,d; $ba ngWkhdq;fSld; Y ,d; $ba ngWkhdq;fs; njhlu;GWfpwJ.

cU (b) ,y; kPz;Lk;, Jy;ypakhd cwitf; fhzKbatpy;iy, ; Mdhy;

Neu;vjpuhf X ,d; Fiwe;j ngWkhdq;fSld; Y ,d; $ba ngWkhdq;fs; njhlu;Gw Kidfpd;wJ.

9.3.3 Xl;Lwtw;wit

(c) Y

X

cU18.4: xl;Lwtw;wit

,tw;wpd; ,U khwpfspdJk; ngWkjp xd;Wf;F xd;W njhlu;Gfsw;witahff; fhzg;gLfpd;wd.

9.3.4 Neu; kw;Wk; kiw xl;LwT

Xl;LwthdJ KOepiwthdjhfNth my;yJ gFjpahdjhfNth ,Ug;gpDk; mJ Neu; ngWkhdKilajhfNth my;yJ kiwg; ngWkhdKilajhfNth fhzg;gl KbAk;.

Neu; xl;LwT vd;gJ khwpnahd;wpd; Fiwe;j ngWkhdkhdJ kw;iwa khwpapd; Fiwe;j ngWkhdj;JlDk; khwpnahd;wpd; $ba ngWkhdkhdJ kw;iwa khwpapd; $ba ngWkhdj;JlDk; njhlu;GWtjhFk;.

kiw xl;LwT vd;gJ khwpnahd;wpd; Fiwe;j ngWkhdkhdJ kw;iwa khwpapd; $ba ngWkhdj;JlDk; khwpnahd;wpd; $ba ngWkhdkhdJ kw;iwa khwpapd; Fiwe;j ngWkhdj;JlDk; njhlu;GWtjhFk;.

9.4 Neupa cld;njhlu;G

Y = a + bX ,y; a kw;Wk; b vDk; khwpypfisg; gad;gLj;jp Neupa cld;njhlu;G gFg;gha;tpd; kpfr;rpW tu;f;f Kiw njhlu;GgLfpwJ.

b = nXY X Y

n X2 X2

a = Y

b X

n n

Neupa cld;njhlu;G gFg;gha;T vd;gJ (kpfr;rpW tu;f;f Kiw) mjp cj;jk Neu;Nfhl;bid kjpg;gPL nra;tjw;fhd xU El;gkhFk;. xUjlit mjp cj;jk Neu;Nfhl;bid jPu;khdpj;j gpd;du; Kd;fzpg;G Nkw;nfhs;s KbAk;.

fw;fNtz;ba rkd;ghL


58 CA Sri

Lanka

,q;F n vd;gJ juTr;Nrhbfspd; vz;zpf;if.


CA Sri

Lanka 59

X rhu;e;j Y ,y; ngwg;gl;l cld;njhlu;ig gpujpepjpj;Jtg; gLj;JtNj mjp cj;jk Neu;NfhlhFk;.

rkd;ghl;bd; X kw;Wk; Y ,d; ngWkhdq;fis gupkhw;wk; nra;tjd; %yk;

NtWgl;l mjp cj;jk Neu;Nfhl;bid ngwyhk;. gpd;du; X rhu;e;j Y ,y;

cld;njhlu;gpid gpujpepjpj;Jtg;gLj;Jk;. (X = a + bY) mj;Jld; ,J rw;W

NtWgl;l ruptpidf; nfhz;bUf;Fk;.guPl;ir Nehf;fj;jpw;fhf, toikahf X rhu;e;j

Y ,d; cld;njhlu;G gad;gLj;jg;gLfpwJ, X,d; jug;gl;l ngWkjpf;fhf

Kd;fzpg;G nra;Ak; NghJ ,q;Nf X vd;gJ rhuhkhwpahfTk;, Y rhu;e;jkhwpahfTk;

,Uf;Fk;.fhyj;njhlupy; X Neuj;ij gpujpepjpj;Jtg;gLj;Jk;.

9.4.1 cjhuzk;: kpfr;rpW tu;f;f Kiw

(a) jug;gl;l ntspaPl;bd; msTf;fhf vjpu;ghu;f;fg;gLk; fpua msit jPu;khdpf;Fk; rkd;ghl;bid kpfr;rpW tu;f;f Kiwiag; gad;gLj;jp

fzpg;gpLf. khwp X (ntspaPL) vdTk; Y (nkhj;jf;fpuak;) vdTk; fUJf.

fhy ,ilntsp 1 2 3 4 5

ntspaPL ('000

myFfs;) 20 16 24 22 18

nkhj;jf;fpuak(Rs.

000)

82 70 90 85 73

(b) ntspaPL 22,000 myFfshf ,Uf;Fk; NghJ nkhj;jf;fpuaj;Jf;fhd ghjPl;ilj; jahupf;Ff.

(c) ,izTf;Fzfj;jpidf; fzpg;gpLf. mj;Jld; ntspaPl;bw;Fk; fpuaj;jpw;Fk; ,ilapyhd xl;Lwtpd; epiy gw;wp Fwpg;gpLf.

jPu;T

(a) nrad;Kiwfs;

X Y XY X2 Y2

20 82 1,640 400 6,724

16 70 1,120 256 4,900

24 90 2,160 576 8,100 22 85 1,870 484 7,225

18 73 1,314 324 5,329

X = 100 Y = 400 XY = 8,104 X2 = 2,040 Y2 = 32,278

n = 5 (x, yngWkhdq;fSf;fhf Ie;J Nrhb juTfs; fhzg;gLfpd;wd)

b = nXY X Y

nX2 (X)2

= 40,520 40,000 10,200 10,000

= (58,104)(100 400)

52,0401002

= 520

= 2.6 200

Y X 400 100

a = n b

n =

5 – 2.6

= 28 5


60 CA Sri

Lanka

Y = 28 + 2.6X

Y = nkhj;jf;fpuak;, &gh Mapuq;fspy;.; X = ntspaPL, myFfs; Mapuq;fspy; ,Uf;Fk; NghJ.


CA Sri

Lanka 61

2001,390

epiyahd fpuak; &gh. 28,000 ( X = 0 ,Uf;Fk; NghJ fpuak; &gh. 28,000)

mj;Jld; mynfhd;Wf;fhd khWq;fpuak; &gh. 2.60.

(b) ntspaPL 22,000 myFfshf ,Uf;Fk; NghJ,

vjpu;ghu;f;fg;gLk; fpuak; 28 + 2.6 22 = 85.2 = &gh.

85,200.

(c) r = 520

= 520 =

520 = +0.99

527.3

9.5 cld;njhlu;G NfhLfSk; fhyj;njhlUk;

NkNy gad;gLj;jpa mNj El;gj;ijg; gad;gLj;jp fhyj;njhlUf;fhd cld;njhlu;G Nfhl;bid ( Nghf;F NfhL) fzpg;gpl KbAk;. ,J Kd;fzpg;G Nehf;fj;jpw;fhf Kf;fpakhf gad;gLj;jf;$baJ.xl;LwT Nghy tUlq;fshdJ 0 ,ypUe;J Nky;Nehf;fp ,yf;fkplg;gl KbAk;.

tpw;gidf;Fupa Nghf;F Nfhl;bid fzpg;gpLtJld; ‘,izT’ vDk;

jiyg;gpy; jug;gl;l juTfisg; gad;gLj;jp 20Y2 kw;Wk; 20Y3 Mz;Lf;fhd tpw;gidapid Kd;fzpg;G nra;f.

‘,izT’ vDk; jiyg;gpd; tpdhtpypUe;J nra;if topapidg; gad;gLj;Jf:

b = 5134 1078530 102

=

670 780 = –2.2

150 100

a = Y

b X

= 78

2.210

= 20

n n 5 5

Y = 20 – 2.2X

,q;F 20X7 ,y; X = 0 MfTk;, 20X8 ,y; X = 1 MfTk; ,jidg;Nghy; kw;iwa

tUlq;fSk;.

Nghf;F Nfhl;bidg; gad;gLj;jp, 20Y2 ,d; Kd;fzpf;fg;gl;l tpw;gid

gpd;tUkhW (tUlk; 5) : 20 – (2.2 5) = 9 i.e. 9,000 myFfs; mj;Jld; 20Y3,d;

Kd;fzpf;fg;gl;l tpw;gid gpd;tUkhW (tUlk; 6): 20 – (2.2 6) = 6.8 ie 6,800

myFfs;.

tpdh Nghf;F NfhL

tpil

tpdh cld;njhlu;G gFg;gha;T


62 CA Sri

Lanka

cld; njhlu;G gFg;gha;tpidg; gad;gLj;jp ,r; rkd;ghL fz;Lgpbf;fg;gl;lJ

Y = 300 – 4.7X, ,q;F X vd;gJ fhyk; (fhyhz;L) kw;Wk; Y vd;gJ tpw;gid

myFfs; Mapuq;fspy;.

Ntz;lg;gLtJ

X = 0 vd;gJ 20X0 ,d; 1k; fhyhz;ilf; Fwpg;gpd;, 20X5,d; 4k; fhyhz;Lf;fhd Kd;fzpf;fg;gl;l tpw;gidia fzpg;gpLf.


CA Sri

Lanka 63

X = 0 vd;gJ 20X0 ,d; 1k; fhyhz;ilf; Fwpg;gpd;,

MfNt 20X5,d; 4k; fhyhz;L X = 23

Kd;fzpf;fg;gl;l tpw;gid= 300 – (4.7 × 23)

= 191.9 = 191,900 myFfs;

fle;j 36 khj fhykhf, Y = 14.224 + 7.898X vDk; cld;njhlu;G Nfhl;bid

mbg;gilahff; nfhz;L tpw;gid fz;Lgpbf;fg;gl;lJ. ,q;NF Y vd;gJ

tpw;gid nra;ag;gl;l nghUl;fspd; vz;zpf;ifAk; X vd;gJ khjj;ijAk; gpujpepjpj;Jtg;gLj;Jk;.

Ntz;lg;gLtJ

37k; khjj;jpy; tpw;gid nra;ag;gl;l nghUl;fspd; vz;zpf;ifia fzpf;f.

Y = 14.224 + 7.898X

= 14.224 + (7.898 × 37)

= 306.45 = 306 myFfs;

9.6 cld;njhlu;G gFg;gha;T Kd;fzpg;gpd; ek;gfj;jd;ik

(a) ,J ,U khwpfSf;fpilapy; Neupay; cwTKiw ,Uf;fyhk; vd

fUjg;gLfpwJ. (rkd;ghl;bid Neupay; tbtj;jpy; Neupay; cld;njhlu;G

gFg;gha;T cUthf;FfpwJ) mNjrkak; Neupayw;w cwTKiwAk; ,Uf;fyhk;.

(b) Y vDk; khwpapd; ngWkjp, X vDk; kw;iwa khwpapd; ngWkjpapypUe;J

Kd;fzpg;G my;yJ kjpg;gPL nra;ag;gLfpwJ. ep[j;jpy; Y ,d; ngWkjp X

,y; kl;Lky;yhJ gy;NtW khwpfspYk; jq;fpAs;sJ vd fUjg;gLfpwJ.

(c) ,jid Kd;fzpg;G nra;tjw;fhf gad;gLj;Jk; NghJ, fle;j fhyq;fspy; vit ele;jditNah mit vjpu;fhyj;Jf;F ek;gj;jFe;j topfhl;liy toq;Fk; vd fUjg;gLfpwJ.

(d) mjp cj;jk Neu;Nfhl;bid fzpg;gpLk; NghJ, Xf;fhd ngWkjp tPr;R

fhzg;gLk;. 4.2 gFjpapd; cjhuzj;jpy;, X = 16 ,ypUe;J X = 24 tiuahd

ntspaPl;bd; ngWkjp tPr;rpDs; ,Ue;J Y = 28 + 2.6X vDk; NfhlhdJ

Kd;fzpf;fg;gLfpwJ. X kw;Wk; Y f;F ,ilapyhd xl;Lwtpd; epiyapidg;

nghWj;J, X ,d; ngWkjp 16 njhlf;fk; 24 tiuahd tPr;rpDs;

tpil

tpdh Kd;fzpg;G

tpil

midj;J Kd;fzpg;G El;gq;fisAk; Nghy;,cld; njhlu;G gFg;gha;tpypUe;J ngwg;gLk; ngWNgWfs; KO ek;gfj;jd;ikahdjhf ,Uf;fhJ. cld; njhlu;G gFg;gha;tpidg; gad;gLj;jp jahupf;fg;gLk; Kd;fzpg;gpd; ek;gfj;jd;ik gy;NtW fhuzpfshy; ghjpf;fg;gLk;.


64 CA Sri

Lanka

khw;wkpy;yhJ toq;fg;gl;bUg;gpd; ehq;fs; vjpu;fhyj;jpy; Y ,w;fhd Kd;fzpf;fg;gl;l ngWkjpf;F kjpg;gplg;gl;l mjp cj;jk Neu;Nfhl;bid ghJfhg;ghf gad;gLj;j Ntz;Lk;.


CA Sri

Lanka 61

X ,d; ngWkjp, 16 njhlf;fk; 24 tPr;rpw;Fs; cs;slq;fhj X = 10, my;yJ 30,

my;yJ NtW VNjDk; ngWkjpahf ,Uf;Fk; NghJ Y ,f;fhd Kd;fzpf;fg;gl;l

ngWkjpf;F rkd;ghl;bidg; gad;gLj;JtJ Fiwe;j ghJfhg;igj; jUk;. , fhuzk;

Nfhl;il Kjypy; epWTtjw;F Nghf;F Nfhl;bw;F gpujpaPL nra;ag;gLk; X ngWkjpapd;

ntspg;Gwj;jpy; fhzg;gLk; tPr;R gad;gLj;jg;gl Ntz;Lk;.

(i) ,ilf;fzpg;G vd;gJ mtjhdpf;fg;gl;l vy;iyapy; ,U cr;r Gs;spfSf;Fs; Kd;fzpf;fg;gl;l ngWkjpf;F mjpcj;jk Neu;Nfhl;bidg; gad;gLj;JjyhFk;.

(ii) Gwf;fzpg;G vd;gJ ,U cr;r Gs;spfSf;F ntspapy; Kd;fzpf;fg;gl;l ngWkjpf;F mjpcj;jk Neu;Nfhl;bidg; gad;gLj;JjyhFk;.

fhyj;njhlupd; Kd;fzpg;Gf;fhf Neupa cld; njhlu;G gFg;gha;tpid

gad;gLj;Jk; NghJ (X fhyj;ij gpujpepjpj;Jtg;gLj;Jk; NghJ)Nghf;f NfhlhdJ vjpu;fhyj;Jf;F Gwf;fzpg;G nra;ag;gl KbAk; vd fUjg;gLfpwJ. ,J xU nghUj;jkhd vLNfhshf ,Uf;Fk; vdf; $wKbahJ.

(e) ve;jnthU Kd;fzpg;G nra;Kiwiag; NghyTk;, fhzg;gLk; juTfspd;

vz;zpf;if kpf Kf;fpakhdjhFk;.xl;LwT cau;thf ,Ug;gpDk; ,ehq;fs;

gj;J Nrhbahd juTfSf;Fk; Fiwahj juTfis itj;jpUg;gpDk;, ehq;fs; nra;Ak; Kd;fzpg;G Vwf;Fiwa ek;gfj;jd;ikaw;wjhfNt

,Uf;Fk;. (rpjwy; tiugl Kiwia tpl ,J $Ljyhd

ek;gfj;jd;ikAila Kd;fzpg;ig toq;FfpwJ,,Ug;gpDk; ,J

fpilf;ff;$ba midj;J juTfisAk; gad;gLj;Jk;.)

(f) ek;gfj;jd;ikahd Kd;fzpg;ghdJ cld;njhlu;G gFg;gha;T rkd;ghl;bid jPu;khdpf;Fk; Nrfupf;fg;gl;l juTfspd; ek;gfj;jd;ikapy; jq;fpAs;sJ.Nrfupf;fg;gl;l jfty;fs; cz;ikj;jd;ikaw;wjhfNth my;yJ jtwhfNth gad;gLj;jg;gl;bUg;gpd; Kd;fzpg;ghdJ Vw;Wf;nfhs;sf;$bajhf ,Uf;fhJ.

fzpf;fg;gl;l ,izTf;Fzfj;jpd; %yk; kjpg;gplg;gl;l Y= 28 + 2.6X

Neu;Nfhl;bd; ek;gfj;jd;ikia rupghu;f;f KbAk;. cjhuzk; 4.2 gFjpapy;

ngwg;gl;l tpilapypUe;J , ehk; r = 0.99 vd mwpaKbAk;.,J cau;thd Neu;

xl;LwthFk; , mj;Jld; r2 = 0.9801, ,J Fwpg;gpLtJ vd;dntdpy; 98.01% fpua

NtWghlhdJ njhif NtWghlbdhy; tpgupf;fg;gLfpwJ. ,J kjpg;gPl;bd; kPJ Neu;ikahd ghupa ek;gpf;ifapid toq;FfpwJ.

X kw;Wk; Y khwpfSf;fpilapy; KO epiwthd Neupa cwTKiw ,Ug;gpd; (r =

1) gpd;du; ehk; jug;gLk; X ,d; ve;jnthU ngWkjpapypUe;Jk; Y ,d; ngWkjpapid rpwe;j cWjpAld; Kd;Dzu KbAk;.

Xl;LwthdJ cau;thf ,Ug;gpd; (cjhuzkhf r = 0.9) cz;ikg; ngWkjpahdJ cld;njhlu;G Nfhl;bd; mUfpy; mikag;ngw;wpUf;Fk;.mj;Jld; vjpu;T$wy;

mg;ghw;gl;ljhf ,Uf;fhJ. Xl;LwthdJ 0.7f;F Fiwthf ,Ug;gpd;

vjpu;T$wyhdJ Y w;fhd Kulhd topfhl;liy toq;Fk;.


60

CA Sri

Lanka

9.7 cld;njhlu;G gFg;gha;tpd; mD$yq;fs;

(a) midj;J juTfisAk; gad;gLj;jp mjpcj;jk Neu;Nfhl;bid toq;FfpwJ.

(b) nghUj;jkhd kpff;Fiwe;j juTj;njhFjpfis mtjhdpj;J juT kw;Wk; ey;y ngWNgWfspd; tpidj;jpwdhd gad;ghl;bid Neupa cld;njhlu;G jahupf;fpd;wJ.


CA Sri

Lanka 61

(c) khwpfSf;fpilapyhd cwTKiwapd; jdpr;rpwg;G/ek;gfj;jd;ikahdJ

Gs;sptpgu mbg;gilapy; guPl;rpf;fg;gLfpwJ.(ePq;fs; ,g;ghl myFf;fhf

tpgukhf mwpe;jpUf;f Ntz;bajpy;iy.)

(d) mNef nra;Kiwfshdit NeuhdJ, MfNt Neupa cld;njhlu;G gFg;gha;tpdhy; ed;whf tpgupf;fg;gLfpwJ. vdpDk; Fiwe;j tPr;Rf;fhd Neu; khjpupahy; Neupayw;w cwTKiwfshdit mz;zsthf;fk; nraa;ag;glf;$bajhf ,Uf;Fk;.

10.1 ,izTf;Fzfk;

,U khwpfSf;fpilapyhd xl;Lwtpd; epiyapid mstpLtjd; %yk; Nrhbj; juTfspd; cz;ikahd ngWNgW ,U khwpfSf;fpilapy; KOepiwthd

my;yJ gFjpasthd xl;LwT fhzg;gLfpwjh vd;gij jPu;khdpf;f KbAk;, mj;Jld; mit gFjpasthd xl;LwTilajhapd; mjd; cau; my;yJ jho; epiy gw;wp jPu;khdpf;f KbAk;.

,izTf;Fzfk;, r = n XY ‐ X Y

[n X2 ‐ X

2] [n Y

2 ‐

Y2]

,U khwpfSf;fpilapyhd Neupa xl;Lwtpd; epiy gpau;rdpd; ,izTf;Fzfj;jpd;( cw;gj;jp epyik) %yk; ( r ) mstplg;gLfpwJ.r MdJ +1

my;yJ -1 ,ilg;gl;ljhf ,Uf;Fk; gykhd cwTKiwahFk;.

10 ,izTf;Fzfk; kw;Wk; juthpir ,izT Mfpatw;iwg; gad;gLj;jp fpua kjpg;gPL

fw;fNtz;ba rkd;ghL


62 CA Sri

Lanka

[n X2 ‐ X2

] [n Y2 ‐

2

,q;F X kw;Wk; Y vd;gd X kw;Wk; Y vDk; ,U

khwpfSf;fhd Nrhbj; juTfis gpujpepjpj;Jtg;gLj;JfpwJ.

n = gad;gLj;jg;gl;l Nrhbj; juTfspd; vz;zpf;if

,izTf;Fzfk;, r, vg;NghJk; –1 kw;Wk; +1 ,ilg;gl;l ngWkhfkhfNt

,Uf;Fk;. ,t; vy;iyf;F ntspNa ,izTf;Fzfk; ngwg;gLkhapd; ePq;fs; jtwpioj;Js;sPu;fs;.

r = +1 vd;gJ khwpfspd; KOepiwthd Neu; xl;LwT

r = –1 vd;gJ khwpfspd; KOepiwthd kiw xl;LwT

r = 0 vd;gJ khwpfs; xl;Lwtw;wit

10.2 cjhuzk;: ,izTf;Fzfr; rkd;ghL

njhopw;rhiyapd; ntspaPl;Lf;fhd fpuakhdJ cw;gj;jp nra;ag;gl;l myFfspd; vz;zpf;ifapy; jq;fpAs;sJ. fpuaj;Jld; rk;ge;jg;gl;l fle;j MW khj fhyj;jpy; cw;gj;jp nra;ag;gl;l myffspd; vz;zpf;iff;fhd Nrfupf;fg;gl;l

jfty;fs; gpd;tUkhW.

khjk; ntspaPL '000s of units

X

fpuak; Rs'000

Y

1 2 9 2 3 11

3 1 7

4 4 13

5 3 11

6 5 15

Ntz;lg;gLtJ

ntspaPl;bw;Fk; fpuaj;jpw;Fk; ,ilapy; VNjDk; xl;LwT

fhzg;gLfpd;wjh vd kjpg;gpLf.

jPu;T

r = n XY ‐ X Y

ehk; gpd;tUtdtw;Wf;fhd ngWkhdq;fisf; fz;Lgpbj;jy; Ntz;Lk;.

(a) XY X ,id X ngWkjpAld; njhlu;Ggl;l Y ,d; ngWkjpahy;

ngUf;fp XY ngWkhdj;ijf; fhz;f.mt;thW ngwg;gLk; XY ,d; MW ngWkhdq;fisAk; $l;l tUk; ngWkhdk;.

(b) X X ,d; MW ngWkhdq;fisAk; $l;b ngwg;gLk; ngWkhdj;ij

tu;f;fg;gLj;Jtjd; %yk; (X)2,d; ngWkhdj;ijf; fhz;f.


CA Sri

Lanka 63

(c) Y Y ,d; MW ngWkhdq;fisAk; $l;b ngwg;gLk; ngWkhdj;ij

tu;f;fg;gLj;Jtjd; %yk; (Y)2,d; ngWkhdj;ijf; fhz;f.

(d) X2 xt;nthU X ngWkhdj;jpdJk; tu;f;f%yj;ijf; fz;Lgpbj;J

ngwg;gLk; X2 MW ngWkhdq;fisAk; $l;b X2 ngWkhdj;ijf; fhz;f.

(e) Y2 xt;nthU Y ngWkhdj;jpdJk; tu;f;f%yj;ijf; fz;Lgpbj;J

ngwg;gLk; Y2 MW ngWkhdq;fisAk; $l;b Y2 ngWkhdj;ijf; fhz;f.

(f)

nrad;Kiwfs;

X Y XY X2 Y2

2 9 18 4 81

3 11 33 9 121

1 7 7 1 49 4 13 52 16 169

3 11 33 9 121 5 15 75 25 225

X = 18 Y = 66 XY = 218 X2 = 64 Y2 = 766

(X)2 = 182 = 324 (Y)2 = 662 = 4,356

n = 6

r = (6×218)‐ 18×66


64 CA Sri

Lanka

384 ‐ 324 × 4,596 ‐

4,356

60×240 14, 400

= 1,308 ‐ 1,188

= 120

= 120

= 120

= 1

120

njhopw;rhiy ntspaPl;bw;Fk; fpuaj;jpw;Fk; ,ilapy; KOepiwthd Neu; xl;LwT fhzg;gLfpwJ. ,J fUJtJ vd;dntdpy; ntspaPl;bw;Fk; fpuaj;jpw;Fk; ,ilapy; KOepiwthd Neu; cwTKiw fhzg;gLfpwJ.

10.3 cjhuzk;: rkd;ghlw;w ,izTf;Fzfk;

khwpfshdit rhjhuz vz;fSld; njhlu;Ggl;l tpdhf;fs; jug;gLkplj;J ,

ePq;fs; rkd;ghLfisg; gad;gLj;jhJ ,izTf;Fzfj;jpid kjpg;gPL nra;a ,aYk;.

gpd;tUk; juTfs; nfhs;tdT nra;ag;gl;l %yg;nghUl;fspd; vz;zpf;ifAlDk; nkhj;jf;fpuaj;JlDk; njhlu;Ggl;ljhFk;.

nfhs;tdT nra;ag;gl;l %yg;nghUl;fspd; vz;zpf;if nkhj;jf;fpuak;

x y

Rs

1 10

2 20

3 30

4 40

5 50

Ntz;lg;gLtJ

rkd;ghLfisg; gad;gLj;jhJ ,U khwpfSf;Fkpilapyhd ,izTf;Fzfj;jpid Fwpg;gpLf.

jPu;T

,izTf;Fzfk; +1 vd;gJ ,U khwpfSf;Fkpilapy; KOepiwthd Neu;

cwTKiw fhzg;gLfpwJ. ,U khwpfisAk; ,izf;Fk; rkd;ghlhdJ y = a +

bx Mf mikAk;. ,r; rkd;ghl;bid tiunghd;wpy; tiuAk; NghJ xU Neu; NfhL ngwg;gLk;.

,q;F X ,d; ngWkhdj;ij 10 My; ngUf;Fk; NghJ Y ,d; ngWkhdq;fs;

ngwg;gLtij ,yFthf mtjhdpf;ff; $bajhf cs;sJ. vdNt rkd;ghlhdJ

y = 10x. ,J fUJtJ vd;dntdpy; KOepiwthd Neu; xl;LwT kw;Wk;

,izTf;Fzfk; +1 MfTk; fhzg;gLfpwJ.


CA Sri

Lanka 65

fPo; jug;gl;l juTfis mtjhdpAq;fs;.

x Y

0.0 60

0.1 50

0.2 40

0.3 30 0.4 20

0.5 10

Ntz;lg;gLtJ

rkd;ghLfisg; gad;gLj;jhJ ,U khwpfSf;Fkpilapyhd ,izTf;Fzfj;jpid Fwpg;gpLf.

jPu;T

ePu; fPo; fhl;lg;gl;lthW tiuglk; xd;iw tiua Ntz;Lk;. 70

60 * 50 *

y 40 * 30 * 20 * 10 *

cU18.5

0 0.1 0.2 0.3 0.4 0.5 0.6

x

,t;tiugpd; rupthdJ ,lkpUe;E tykhfr; nry;fpwJ. mj;Jld; gbj;jpwd; kiwg;ngWkhdj;ijAk; nfhz;Ls;sJ.,J xU Neu;Nfhlhifahy; ,izTf;Fzfk; -1 cld; KOepiwthd kiw xl;Lwitf; fhzf;$bajhfTs;sJ.

rha;T ‐ 10/0.1 = ‐ 100 mj;Jld; ntl;Lg;Gs;sp 60. MfNt ,e;jf; Nfhl;bd;

rkd;ghL y = ‐ 100x + 60.

10.4 fhyj;njhlupd; xl;LwT

fhy ,ilntspf;Fk; fhy ,ilntspf;fhf gjpT nra;ag;gl;l ngWkjpf;Fk; ,ilapy; cwT fhzg;gLkhapd; fhyj;njhlupy; xl;LwT ,Uf;Fk;. NeukhdJ

X khwpahf ,Uf;Fk; NghJ ,izTf;Fzfk; fzpg;gplg;gLfpwJ. mj;Jld; ,J

tUlj;Jf;F gjpyhf ,yFglj;jg;gl;l X f;fhd ngWkjpapid gad;gLj;JtJ trjpahdjhFk;.

cjhuzkhf , Mz;Lfs; 2011 njhlf;fk; 2015 tiu vd Fwpg;gpLtjw;F gjpyhf

X f;F 0 (2011) njhlf;fk; 4 (2015) vd ngWkjpaplyhk;.

X f;fhf ve;jnthU ngWkjpapidg; (be it 0, 1, 2 ... 721, ... 953) gad;gLj;jpdhYk;

r ,d; ngWkhdj;jpy; khw;wk; Vw;glhJ.


66 CA Sri

Lanka

670 780

50246

12,300

14, 400

20X7 njhlf;fk; 20Y1 tiuahd Mz;Lf;fhd A nghUl;fspd; tpw;gid gw;wpa juT fPNo jug;gl;Ls;sJ.

tUlk; tpw;fg;gl;l nghUl;fs; ('000s)

20X7 20

20X8 18

20X9 15

20Y0 14

20Y1 11

Ntz;lg;gLtJ

tpw;gidapd; Nghf;fpid milahsq; fhz;f. mj;Jld; tpw;gid nra;ag;gl;l nghUl;fspd; vz;zpf;iff;Fk; tUlj;Jf;Fk; ,ilapy; xl;LwT fhzg;gLfpwjh vd;gijf; Fwpg;gpLf.

nrad;Kiwfs;

20X7 Kjy; 20Y1 tiuahd tUlq;fs; 0 njhlf;fk; 4.

X Y XY X2 Y2

0 20 0 0 400

1 18 18 1 324

2 15 30 4 225 3 14 42 9 196

4 11 44 16 121

X = 10

(X)2 =

100

Y = 78

(Y)2 = 6,084

XY =

134

X2 = 30 Y2 = 1,266

n = 5

r =

(5134)(1078)

5 30 100 5 1,266 6,084

= = 110

= 110

= 110 110.90537

= –0.992

tpw;gid nra;ag;gl;l nghUl;fspd; vz;zpf;iff;Fk; tUlj;Jf;Fk; ,ilapy;;

gFjpasthd kiw xl;LwT fhzg;gLfpwJ. r ,d; ngWkjp -1 f;F mz;kpj;jjhff; fhzg;gLk;. MfNt KOikahd xl;LwT fhzg;glhj NghJk; xl;Lwtpd; epiy cau;thf ,Uf;Fk;. ,J fUJtJ vd;dntdpy; tpw;gidapd; Nghf;F njspthd fPo;Nehf;fpajhFk;.

tpdh xl;LwT

tpil


CA Sri

Lanka 67

10.5 jPu ;khdf ;Fzfk;, r2

,izTf;Fzfk; jtpu r MdJ Jy;ypakhf my;yJ kpf mUfpy; +1, –1 my;yJ

0 Mf ,Uf;Fk;,,jd; tpsf;fk; my;yJ Kf;fpaj;Jtk; nfhQ;rk; njsptw;wjhf

,Uf;Fk;. cjhuzkhf, ,U khwpfSf;fhd ,izTf;Fzfk; +0.8 Mf ,Ue;jhy;,

,J $WtJ vd;dntdpy; khwpfs; Neu; xl;LwTiladthFk;, Mdhy; KOikahd xl;Lwthf ,Uf;fhJ. ,J NtW ngupjhf vijAk; $whJ. ,izTf;Fzfj;jpid

(r) tu;f;fpg;gjd; %yk; mjpf fUj;J tha;e;j gFg;gha;tpidg; ngw KbAk;. ,jidj; jPu;khdf;Fzfk; vd miog;gu;.

NkNy ‘,izTf;Fzfk;’ jiyg;gpd; fPo; fhzg;gLk; tpdhtpd; r = –0.992vdf;

fhl;lg;gl;Ls;sJ, MfNt r2 = 0.984. ,J fUJtJ vd;dntdpy; 98% Md

tpw;gidapd; tpyfyhdJ fhyj;jpdhy; tpgupf;fg;gLfpwJ, kPjp tpyfyhd 0.016

(2%f;Fk; Fiwthf) NtW fhuzpfshy; tpgupf;fg;gLfpwJ.

,jidg;Nghy;, fk;gdpapd; ntspaPl;L mstpw;Fk; guhkupg;Gf;fpuaj;jpw;Fk;

,ilapyhd ,izTf;Fzfk; 0.9 Mf ,Ug;gpd;, r2 ,0.81 Mf ,Uf;Fk;,

guhkupg;Gf;fpuaj;jpd; 81% tpyfyhdJ ntspaPl;L mstpd; tpyfypdhy;

tpgupf;fg;gLfpwJ, kPjp tpyfyhd 19% NtW fhuzpfshy; tpgupf;fg;gLfpwJ.

(cgfuzj;jpd; taJ Nghd;wit).

Fwpg;G, vt;thwhapDk;, r2 = 0.81 Mf ,Ue;jhy;, y ,d; 81% tpyfyhdJ x ,d;

tpyfypdhy; tpgupf;fg;gLfpwJ vdf; $wKbAk;. y ,d; 81% tpyfyhdJ x ,d; tpyfypid cUthf;FfpwJ vdf; $wKbahJ. Gs;sptpgu gFg;gha;tpd; thrpj;jypy; ehq;fs; mjpf ftdk; nrYj;Jjy; Ntz;Lk;.

10.6 ,izTk; mjid J}z;Lk; fhuzpfSk;

,U khwpfs; NeuhfNth my;yJ kiwahfNth xd;Wld; xd;W ,ize;jpUe;jhy; ,t; ,izthdJ J}a re;ju;gj;jpdhyNah my;yJ VJnkhU fhuzj;jpdhyNah ngwg;gl;ljhf ,Uf;fyhk;.mjpf vz;zpf;ifapyhd juTr;Nrhbfs; Nrfupf;fg;gl;bUg;gpd; xl;LwthdJ re;ju;g;gj;jpdhy; ngwg;gl;likf;fhd rhj;jpak; FiwthFk;.

VJnkhU fhuzkpUg;gpd;,,J jw;nrayw;wjhFk;. cjhuzkhf, jdpegu; tq;fpf; fzf;Ff;fhd khjhe;j itg;ghdJ khjhe;j Njwpa tUkhdj;Jld; ed;whf

,ize;J fhzg;gLk;.jw;fuPjpahd fhuzkpUg;gpd; (jw;nrayy;yhj)

mNdfkhdtu;fSf;F ,t;tpuz;Lk; rkdhfNt fhzg;gLk;;.

rpyNtisfspy; ,izTf;fhf jw;nray; tpsf;fkpUg;gpd;, ,J xU khwpapdJ ngWkjpapd; tpyfy; kw;iwa khwpapy; tpyfypid Vw;gLj;Jtjhf ,Uf;fhJ.

cjhuzkhf,I];fpwPk; tpw;gidAk; %f;Ff;fz;zhbAk; ,izthf ,Uf;Fk;.,J jw;nray; fhuzj;jpyy;yhJ ,U khwpfspYk; fhyepiyapd; nry;thf;fpdhyhFk;.

jPu;khdf;Fzfk;, r2 (my;yJ R2) vd;gJ xU khwpapdJ ngWkjpapd; nkhj;j tpyfypid kw;iwa khwpapd; tpyfypdhy;; tpgupf;Fk; tPjj;ij mstpLk; FzfkhFk;. ,J ,U khwpfSf;fpilapyhd Neupa cwtpd; gyj;ijf; Fwpf;fpwJ.


68 CA Sri

Lanka

10.7 jutupir ,iztpd; Fzfk;

NkNy fUjg;gl;l vLj;Jf;fhl;Lfspy;, kzp Neuq;fspd; vz;zpf;if Nghd;w njhlu;Gila khwpfspd; ngWkjpapd; mbg;gilapy; juT toq;fg;gl;Ls;sJ. rpy Neuq;fspy; mit cz;ikahd ngWkjpfis tpl fl;lis my;yJ jutupir mbg;gilapy; toq;fg;gLfpd;wd.

cz;ikahd ngWkjpfis tpl fl;lis my;yJ jutupir mbg;gilapy; juTfs; toq;fg;gLfpd;w NghJ ];gpakhd; jutupir ,izTf;Fzfk; gad;gLj;jg;gLk;.

rkd;ghL ,q;Nf(cly; ciu eil) jutupirapd; Fzfk;,𝑅 = 1 − 6ε𝑑2

𝑛(𝑛2−1)

,q;Nf n = Nrhbj; juTfspd; vz;zpf;if

d= xt;nthU Nrhbj;juTfspd; jutupirfSf;Fkpilapyhd NtWghL

jutupirapd; FzfkhdJ rhjhuz ,izTff;Fzfj;jpid tpgupf;Fk; tifapNyNa

tpgupf;fg;gLfpwJ.,jd; ngWkjp -1 njhlf;fk; +1 tiuahd vy;iyf;Fs; fhzg;gLk;.

10.7.1 cjhuzk;: jutupir ,izTf;Fzfk;

VO gps;isfspd; Nju;T itg;gpd; juTfs; gpd;tUkhW

khztu;

Gs;sptpgu Nju;T

nghUshjhu Nju;T

A 2 1 B 1 3 C 4 7 D 6 5 E 5 6 F 3 2 G 7 4

Ntz;lg;gLtJ khztu;fspd; nghUshjhu Nju;T Gs;sptpgu Nju;Tld; njhlu;GgLfpwjh vd kjpg;gpLf. jPu;T ,izthdJ ];gpakd; ,iztpd; %yNk mstplg;gl Ntz;Lk; Vnddpy; ehq;fs; khztu;fspd; Nju;T khj;jpuNk jug;gl;Ls;sJ mtu;fspd; cz;ikahd Gs;spfs; ,y;iy.

fw;fNtz;ba #j;jpuk;


CA Sri

Lanka 69

R = 1 – 6d

2

n(n2 1)

,q;Nf d vd;gJ xt;nthU khztu;fspd; Gs;sptpgu jutupir kw;Wk; nghUshjhu jutupir vd;gtw;Wf;fpilapyhd NtWghlhFk;.


70 CA Sri

Lanka

Gs;sptpguk;

khztu; nghUshjhuk; d d 2

A 2 1 1 1 B 1 3 2 4 C 4 7 3 9 D 6 5 1 1 E 5 6 1 1 F 3 2 1 1 G 7 4 3 9

d2 = 26

R = 1 – 6 26

= 1 – 156

= 0.536

7 (49 1) 336

,izT NeuhdJ, 0.536, Mdhy; ,izT gykhdJ ,y;iy.

10.7.2 rkdpiy jutupir (Tied ranks)

Fwpg;gpl;lnjhU jutupirf;fhf gpur;rpidnahd;wpy; rpy cUg;gbfs; rkdhf ,Ue;jhy;, jutupirapd; ,izTf;Fzfk; fzpg;gpLtjw;F Kd;du; mtw;Wf;F ruhrupg;ngWkjp toq;fg;gl Ntz;Lk;. cjhuzk; ,q;Nf

guPl;irapy; khztupd; epiy Express as A 1 = 1 kw;Wk; 2 ,d; ruhrup 1.5 B 1 = 1.5 C 3 3 D 4 4 E 5 = 6 F 5 = 5,6 kw;Wk; 7 ,d; ruhrup 6 G 5 = 6 H 8 8

,U NtWgl;l eLtu;fshy; Ie;J fiyQu;fSf;fhd ,lq;fs; toq;fg;gl;lJ gpd;tUkhW.

fiyQu;

eLtu; P jutupir

eLtu; Q jutupir

A 1 4 = B 2 = 1 C 4 3 D 5 2 E 2 = 4 =

tpdh jutupir ,izT


CA Sri

Lanka 71

Ntz;lg;gLtJ

,U NtWgl;l eLtu;fshy; Ie;J fiyQu;fSff;F toq;fg;gl;l ,lq;fs; vt;thW ,U njhFjp jutupirfSf;F ,ilapy; njhlu;GgLfpwJ vd kjpg;gpLf.

eLtu; P eLtu; Q fiyQu; jutupir jutupir

A 1 4 = B 2 = 1 C 4 3 D 5 2

eLtu; P eLtu; Q

jutupir jutupir d d 2

A 1.0 4.5 3.5 12.25

B 2.5 1.0 1.5 2.25

C 4.0 3.0 1.0 1.00

D 5.0 2.0 3.0 9.00

E 2.5 4.5 2.0 4.00

28.50

R = 1 – 6 28.5

5 (25 1)

= – 0.425

tpil


72 CA Sri

Lanka

,q;Nf jutupirfSf;fpilapy; FWfpa kiw ,izT.


CA Sri

Lanka 73

eilKiwapy;, mNefkhd fpua fzf;fpay; nfhLf;fy; thq;fy;fs; tuyhw;Wf; fpuaj;jpy; gjpT nra;ag;gLfpd;wd. Mdhy; fpuaq;fs; nghUshjhuf;fpuak; vDk; gjq;fspy; mstplg;gl KbAk;.

nghUshjhu ngWkjp vd;gJ xd;Wf;fhf nrYj;j jahuhfTs;s njhifahFk;.

Neu;f; fpuak; vd;gJ cw;gj;jpg;nghUs;, Nrit my;yJ jpizf;fsj;Jld;

KOikahf Neubj; njhlu;Gilajhd xU fpuakhFk; . Neupy; fpuak; vd;gJ

(my;yJ Nke;jiyf; fpuak;) cw;gj;jp nghUs; jahupj;jy;, Nrit toq;Fjy; my;yJ jpizf;fsk; xd;iw elhj;Jtjw;F Vw;glf; $ba fpuak; Mdhy;

,jid Neubahf Fwpj;j nghUs;, Nrit my;yJ jpizf;fsj;Jld; KOikahf njhlu;GgLj;j KbahJ.

njhopw;ghl;bd; mbg;gilapy; tifg;gLj;jyhdJ fpuaq;fis cw;gj;jp/cUthf;fy; fpuaq;fs;, epu;thff; fpuaq;fs;, re;ijg;gLj;jy; fpuaq;fs; my;yJ tpw;gid tpepNahff; fpuaq;fs; vd tifg;gLj;jg;gLfpd;wJ.

nryTfis gFg;gha;T nra;tjw;Fk; tifg;gLj;Jtjw;Fk; NtWgl;l top epiyahd fpuak; kw;Wk; khWq;fpuakhFk;.gy;NtW cUg;gbfspd; nryTfshdJ gFjp epiyahd my;yJ gFjp khWk; nryTfshf cs;sJ mit gbKiw epiyahd fpuak; kw;Wk; miug;gFjp khWq;fpuak; vd miof;fg;gLfpd;wJ.

epjpf; $w;Wf;fis jahupg;gjw;fhf fpuaq;fshdJ cw;gj;jpf; fpuaq;fs; vdTk; fhyf;fpuaq;fs; vdTk; tifg;gLj;jg;gLfpd;wd. cw;gj;jpf; fpuaq;fs; vd;gJ nghUl;fis cw;gj;jp nra;tjw;F my;yJ kPs;tpw;gidf;fhf nghUl;fis nfhs;tdT nra;tjw;F milahsk; fhzg;gl;l fpuaq;fshFk;. fhyf;fpuaq;fs; vd;gJ nryTfshff; fUjg;gl;L fopf;fg;gLfpd;wd.

fpua epiyak; Fwpj;j fpuaq;fis Nkyjpf gFg;gha;T nra;tjw;F Kd;du; mtw;iw Nrfupf;Fk; ,lkhf nraw;gLfpd;wJ.

fpua myF vd;gJ fpuaq;fSld; njhlu;GgLfpd;w XuyF cw;gj;jpg;nghUs; my;yJ NritahFk;. fpuaf;fzf;fpay; Nehf;fj;jpw;fhf fpua myfhdJ mbg;gilf; fl;Lg;ghl;L myfhf njhopw;gLfpd;wJ.

fpua nghUs;; vd;gJ tpUg;gg;gLfpd;w fpuaq;fspd; NtWgl;l mstPLfspw;fhd vjhtJ xU nraw;ghlhFk;.

nghWg;G epiyaq;fs; vd;gJ nray;jpwdpd; Neub nghWg;Gila Fwpg;gpl;l KfhikahsUila jpizf;fsk; my;yJ epWtd nraw;ghlhFk;.

,yhg epiyak; fpua epiyaj;ij xj;jjhFk; . Mdhy; ,J fpuaq;fSf;Fk; tUkhdq;fSf;Fk; nghWg;GilajhFk;.

tUkhd epiyak; vd;gJ fpua epiyak; kw;Wk; ,yhg epiyaj;ij xj;jjhFk; mdhy; tUkhdq;fSf;F kl;Lk; nghWg;GilajhFk;. tUkhd epiya Kfhikahsu;fs; rhjhuzkhf tUkhdq;fspd; vt;thW cau;tilAk; vd;gJ njhlu;ghd fl;Lg;ghl;bid Nkw;nfhs;tu;.

KjyPl;L epiyak; vd;gJ %yjd KjyPL kw;Wk; NghJkhd epjpaply; vd;gtw;Wf;fhd Nkyjpf nghWg;Gf;fisAila xU ,yhg epiyakhFk;.

mj;jpahar; RUf;fk;


74 CA Sri

Lanka

nghUj;jkhd fpuaq;fs; vd;gJ jPu;khdj;jpd; Neu; tpistpdhy; vOfpd;w vjpu;fhy fhNrhl;lq;fshFk;.

nghUj;jkhd fpuaq;fs; vjpu;fhyf;fpuaq;fshFk;. nghUj;jkhd fpuaq;fs; fhNrhl;lq;fshFk;.

nghUj;jkhd fpuaq;fs; mjpfupf;Fk; fpuaq;fshFk;.

nghUj;jkhd fpuaq;fshdit NtWgl;l fpuaq;fs; kw;Wk; re;ju;g;g fpuaq;fs; vdTk; miof;fg;gLk;.


CA Sri

Lanka 75

NtWgl;l fpuaq;fs; vd;gJ khw;WtopfSf;fpilapy; nkhj;jf;fpuaj;jpd; NtWghlhFk;.

re;ju;g;gf;fpuankd;gJ xU khw;Wtopf;F Kd;Dupikahf ,d;ndhU njuptpidj; njupT nra;Ak; NghJ ,of;fg;gLk; ed;iknahd;wpd; ngWkjpahFk;.

Mo;e;j fpuankd;gJ jPu;khdk; Nkw;nfhs;tjpy; Neubahf njhlu;Gwhj fle;j fhyf;fpuaq;fshFk;.

fpua elj;ij vd;gJ ntspaPl;bd; njhif khw;wj;jpdhy; fpuaq;fs; ghjpf;fg;gLfpd;w jd;ikahFk;.

fpua elj;ijapd; mbg;gilf; nfhs;if vd;gJ nraw;ghl;L kl;lq;fs; mjpfupf;Fkhapd; fpuaq;fSk; mjpfupf;Fk;.2000 myFfSf;F Nky; cw;gj;jp nra;Ak; NghJ Vw;gLk; fpuaj;ij tpl 1000 myFfis cw;gj;jp nra;tjw;fhf Vw;gLk; fpuak; mjpfkhFk;.

epiyahd fpuak; vd;gJ ntspaPl;bd; mstpy; Vw;gLk; mjpfupg;G my;yJ Fiwtpdhy; ghjpf;fg;glhj fpuakhFk;.

gbKiw epiyahd fpuak; vd;gJ ,jd; ,ay;gpy; epiyahdjhf ,Uf;Fk; Mdhy; Fwpg;gp;l;l nraw;ghl;L kl;lj;jpNyNa epiyahf ,Uf;Fk

ntspaPl;bd; msTld; Neubahf khWfpd;w Nghf;Fila fpuaq;fs; khWq;fpuaq;fshFk;. xU myfpw;fhd khWq;fpuakhdJ cw;gj;jp nra;Ak; xt;nthU myfpw;Fk; xNu njhifahfNt ,Uf;Fk;.

nkhj;j khWq;fpuaj;jpw;Fk; ntspaPl;bd; mstpw;Fk; ,ilapyhd njhlu;G fPo; fhl;lg;gl;lthW tisNfhl;L tiughf ,Ug;gpd; mjid tisNfhLfis tuk;Gfshf; nfhz;l tiuG vd miog;gu;.

miug;gFjp khWq;fpuaq;fs; my;yJ miug;gFjp epiyahd fpuaq;fs; my;yJ fyg;Gf; fpuaq;fs; vd;gJ epiyahd fpuaj;jpidAk; khWq;fpuaj;jpidAk; Nru;j;J cs;slf;fpajhFk;. mj;Jld; ntspaPl;L kl;lj;jpd; khw;wj;jpdhy; gFjpastpy; ghjpg;gilAk;.

miug;gFjp khWq;fpuaj;jpd; %yf;$Wfshd epiyahd kw;Wk; khWq;fpuaq;fs; cau;T jho;T Kiwahy; jPu;khdpf;fg;gLk;.

xU khwpapd; ngWkhdj;jpy; Vw;gLk; khw;wj;jpdhy; ,d;DnkhU khwpapd; ngWkhdj;jpy; khw;wk; Vw;gLkhapd; ,t;tpU khwpfSk; xd;Wld; xd;W

njhlu;Ggl;litahFk;. ,JNt xl;LwT vdg;gLk;.

,U khwpfSf;fpilNaahd cwT KOepiwthd xl;LwT, gFjpahd xl;LwT my;yJ xl;Lwtw;wjhfNth ,Uf;fyhk;.xl;LwT Neu;g;ngWkhdkhfNth my;yJ kiwg;ngWkhdkhfNth ,Uf;fyhk;.

,U khwpfSf;fpilapyhd Neupa xl;Lwtpd; epiy gpau;rdpd; ,izTf;Fzfj;jpd;( cw;gj;jp epyik) %yk; ( r ) mstplg;gLfpwJ.r MdJ +1 my;yJ -1 ,ilg;gl;ljhf ,Uf;Fk; gykhd cwTKiwahFk;.

jPu;khdf;Fzfk;, r2 (my;yJ R2) vd;gJ xU khwpapdJ ngWkjpapd; nkhj;j tpyfypid kw;iwa khwpapd; tpyfypdhy;; tpgupf;Fk; tPjj;ij mstpLk; FzfkhFk;. ,J ,U khwpfSf;fpilapyhd Neupa cwtpd; gyj;ijf; Fwpf;fpwJ.

cau;T jho;T Kiwnad;gJ rhjhuz vjpu;T$wy; El;gkhFk;.

CH

AP

TE

R R

OU

ND

UP


76 CA Sri

Lanka

Neupa cld;njhlu;G gFg;gha;T vd;gJ (kpfr;rpW tu;f;f Kiw) mjp cj;jk Neu;Nfhl;bid kjpg;gPL nra;tjw;fhd xU El;gkhFk;. xUjlit mjp cj;jk Neu;Nfhl;bid jPu;khdpj;j gpd;du; Kd;fzpg;G Nkw;nfhs;s KbAk;.

midj;J Kd;fzpg;G El;gq;fisAk; Nghy;,cld; njhlu;G gFg;gha;tpypUe;J ngwg;gLk; ngWNgWfs; KO ek;gfj;jd;ikahdjhf ,Uf;fhJ. cld; njhlu;G gFg;gha;tpidg; gad;gLj;jp jahupf;fg;gLk; Kd;fzpg;gpd; ek;gfj;jd;ik gy;NtW fhuzpfshy; ghjpf;fg;gLk;.

cz;ikahd ngWkjpfis tpl fl;lis my;yJ jutupir mbg;gilapy; juTfs; toq;fg;gLfpd;w NghJ ];gpakhd; jutupir ,izTf;Fzfk; gad;gLj;jg;gLk;.


CA Sri

Lanka 77

1 Neu;r;nryTfSf;F ,uz;L cjhuzq;fisf; Fwpg;gpLf.

2 epu;thf Nke;jiy, tpw;gid Nke;jiy kw;Wk; tpepNahf Nke;jiy vd;gtw;Wf;F xt;nthU cjhuzk; Fwpg;gpLf.

3 njhopw;ghl;L fpuaq;fspd; tiffis epuw;gLj;Jf.

4 epiyahd kw;Wk; khWq;fpuaq;fSf;fpilNaahd NtWghLfis tpsf;Ff.

5 cw;gj;jp fpuaq;fs; kw;Wk; cw;gj;jay;yh fpuaq;fis tiuaWf;Ff.

6 fpua epiyak; vDk; gjj;jpid tiuaWf;Ff.

7 fpua myF vDk; gjj;jpid tiuaWf;Ff.

3 ,yhg epiyak; vDk; gjj;jpid tiuaWf;Ff.

4 KjyPl;L epiyak; vDk; gjj;jpid tiuaWf;Ff.

10 fpua elj;ij vd;gJ ………………………………………………………………………………………. .

11 fpua elj;ijapd; mbg;gilf;; nfhs;if nraw;ghl;L kl;lk; mjpfupf;Fk; NghJ

fpuaq;fSk; toikahf…………… .

(a) mjpfupf;Fk; (b) tPo;r;rpailAk;.

Kd;Ndw;wg; guPl;ir


70

CA Sri

Lanka

12 xt;nthU tiuglj;Jf;Fkhd jiyg;Gf;fis milahsq;fhz;gJld; mjw;fhd cjhuzq;fisAk; Fwpg;gpLf.

(a)

&gh fpuak;

tiuglkhdJ……………………fpuak;

cjhuzk;:

(b)

&gh fpuak;

(c)

&gh fpuak;

(d)

&gh fpuak;

nraw;ghL

nraw;ghL

nraw;ghL

nraw;ghL

tiuglkhdJ……………………fpuak;

cjhuzk;:

tiuglkhdJ……………………...fpuak;

cjhuzk;:

tiuglkhdJ……………………...fpuak;

cjhuzk;:

13 ntspaPl;bd; rhjhuz my;yJ nghUj;jkhd tPr;rpDs; fpuaq;fshdJ

epiyahd, khWk; my;yJ gFjp khWq;fpuaq;fshff; fhzg;gLk;.

rup

gpio


CA Sri

Lanka 71

14 'Eat a lot ' fk;gdpapd; fle;j 3 khjq;fSf;fhd rpw;Wz;br;rhiyapid

nraw;gLj;Jtjw;fhd fpuaq;fs; gpd;tUkhW.

khjk; fpuak; Copau;fs; &gh '000

1 72,500 1,250

2 75,000 1,300 3 68,750 1,175

fzpg;gpLf

(a) khWq;fpuak; (khjnkhd;Wf;F xU CopaUf;F)

(b) khjnkhd;Wf;fhd epiyahd fpuak;


72 CA Sri

Lanka

1 Fwpj;j Ntiyf;fhd cgfuzq;fs; my;yJ fUtpfSf;fhd thlif

cw;gj;jp nghUis jahupg;gjw;F gad;gLj;jg;gl;l Copag;gilapd; Fwpg;gpl;l fpuaq;fs;

2 epu;thf Nke;jiy=fhupahya fl;bl cgfuzq;fSf;fhd Nja;khdk;

tpw;gid Nke;jiy =fhfpjhjpfs; kw;Wk; mr;rpLjy; (gl;bay;fs;, tpiyg;gl;bay;fs;)

tpepNahf Nke;jiy = nghjpnra;Nthu;, rhujp, mDg;Gk; vOJtpidQu;fs; Nghd;Nwhu;fSf;fhd $yp

3 njhopw;ghl;Lf; fpuaq;fs; gpd;tUkhW tifg;gLj;jg;gLfpwJ.

cw;gj;jp my;yJ jahupg;Gf; fpuaq;fs;

epu;thff; fpuaq;fs;

re;ijg;gLj;jy; my;yJ tpw;gid tpepNahff; fpuaq;fs;

4 epiyahd fpuak; vd;gJ Fwpg;gpl;l nraw;ghl;L kl;lq;fSf;F Fwpj;j fhyg;gFjpapDs; Vw;glfpd;w fpuaq;fshFk;. ,it nraw;ghl;L kl;l khw;wq;fspdhy; ghjpf;fg;glkhl;lhJ.

khWq;fpuak; vd;gJ nraw;ghl;L kl;l khw;wq;fSf;F Vw;g khw;wkilaf;$ba fpuaq;fshFk;.

5 cw;gj;jpf;fpuak; vd;gJ KbTg;nghUSld; milahsq;fhzf;$ba fpuaq;fshFk;. ,j;jifa fpuaq;fs; Muk;gj;jpNyNa ,Ug;gpd; ngWkjpAld; milahsq;fhzg;gLfpd;wd. ,it ,Ug;G tpw;gidapd; NghJ khj;jpuk; nryTfshff; nfhs;sg;gLfpd;wJ.

cw;gj;jpay;yhf; fpuak; vd;gJ eilKiwf; fhyg;gFjpapy; nryTfshff; fopf;fg;gLfpd;wd. ,it xUNghJk; ,Ug;gpd; ngWkjpAld; cs;slf;fg;glkhl;lhJ.

6 fpua epiyak; Fwpj;j fpuaq;fis Nkyjpf gFg;gha;T nra;tjw;F Kd;du; mtw;iw Nrfupf;Fk; ,lkhf nraw;gLfpd;wJ.

7 fpua myF vd;gJ fpuaq;fSld; njhlu;GgLfpd;w XuyF cw;gj;jpg;nghUs; my;yJ NritahFk;. fpuaf;fzf;fpay; Nehf;fj;jpw;fhf fpua myfhdJ mbg;gilf; fl;Lg;ghl;L myfhf njhopw;gLfpd;wJ.

8 ,yhg epiyak; fpua epiyaj;ij xj;jjhFk; . Mdhy; ,J fpuaq;fSf;Fk; tUkhdq;fSf;Fk; nghWg;GilajhFk;.

9 KjyPl;L epiyak; vd;gJ %yjd KjyPL kw;Wk; NghJkhd epjpaply; vd;gtw;Wf;fhd Nkyjpf nghWg;Gf;fisAila xU ,yhg epiyakhFk;.

10 ifNaw;fg;gl;l nraw;;ghLfSld; cs;sPl;Lf;fpuaq;fspd; khw;wk;.

11 mjpfupf;Fk;

12 (a) gbKiwf;fpuak;. cjhuzk;: thlif, Nkw;ghu;itahsu; rk;gsk; (b) khWq;fpuak;. cjhuzk;: %yg;nghUl;fs;,Neu;f;$yp

(c) miug;gFjp khWq;fpuak;. cjhuzk;: kpd;rhuk; kw;Wk; njhiyNgrp

(d) epiyahd fpuak;. cjhuzk;: thlif, Nja;khdk; (Neu;Nfhl;L)

Kd;Ndw;w guPl;irf;fhd tpi

lfs;


CA Sri

Lanka 73

13 rup


74 CA Sri

Lanka

14 (a) khWq;fpuak; = khjhe;jk; Copau; xUtUf;F &gh.50,000

(b) epiyahd fpuaq;fs; = khjnkhd;Wf;F &gh.10,000,000

nraw;ghL fpuak;

&gh '000

cau; 1,300 75,000

jho; 1,175 68,750

125 6,250

Copau; xUtUf;fhd khWq;fpuak;

= Rs. 6,250,000/125 = &gh. 50,000

1,175 CopaUf;fhd nkhj;jf;fpuak; = &gh. 68,750,000

nkhj;jf;fpuak; = khWq;fpuak;+ epiyahd fpuak;

&gh. 68,750,000 = (1,175 &gh. 50,000) + epiyahd fpuak;

epiyahd fpuak; = &gh. 68,750,000 – &gh. 58,750,000

= Rs. 10,000,0


CA Sri

Lanka 73

$ypf;fpuaq;fSf;fhd fzf;fPL

mwpKfk;

Kfhik %yg;nghUs; fpuaq;fisf; fl;Lg;gLj;JKfkhf ,Ug;Gf;fis fl;Lg;gLj;jp xU nghUj;jkhd kjpg;gPl;Lf;nfhs;ifia nraw;gLj;j Ntz;bapUf;fpwJ. mj;Jld;> epWtdj;jpw;F kpfg;nghUj;jkhd Cjpaf;nfhs;ifapYk; mjpf ftdk; nrYj;jNtz;bAs;sJ. ehk; gy;NtW Cjpa KiwfisAk; gw;wp Nehf;FtJld;> eilKiwapypUf;Fk; gy;NtW tifahd Cf;Ftpg;Gj;jpl;lq;fs; gw;wpAk; ftdj;jpy; nfhs;Nthk;.,t; myfpd; ,Wjpapy; Neu; kw;Wk; Neupy; fpuaq;fs; gw;wp kPl;Lg;ghu;g;Nghk;.

mwpTf;$W

1 fpuaf;fzf;fPl;bd; mbg;gilj; Njhw;wg;ghLfs;

1.3 $yp 1.3.1 NtWgl;l Cjpa Kiwfisg; gad;gLj;jp $ypf; fpuaj;ijf; fzpg;gply;.

1.3.2 cw;gj;jp epWtdj;jpw;fhd $ypf;fpuaj;ijf; fzpg;gply;:

myF 3 ,ypUe;J kPl;ly; –Neu; kw;Wk; Neupy;

$ypf;fpuaq;fs;

mj;jpahak; 3

| Chapter 3: Accounting for Labour Costs

CA Sri Lanka 119

ciog;Gf;fhd Cjpa Kiwfs; gpd;tUtdtw;wpy; jhf;fj;ij Vw;gLj;JfpwJ.

KbTg; nghUs; kw;Wk; Nritapd; fpuak;

Copau;fspd; kdcWjp kw;Wk; tpidj;jpwd;.

1.1 Neu mbg;gilapyhd nfhLg;gdT

Neu Ntiyapd; nghJthd xU tbtk; ehs;tPj Kiwik MFk;. ,jpy;; $ypfs; gpd;tUk; rkd;ghL %yk; fzpg;gplg;gLfpwJ.

$yp = Ntiynra;ag;gl;l Neuk; X xU kzpj;jpahyj;jpw;fhd $yp

1.1.1 NkyjpfNeu fl;lzk;

Copau; xUtu; Ntiyf;F mku;j;jg;gl;l mbg;gil Neuj;ij tpl mjpf Neuk; Ntiy nra;thuhapd; mtu; NkyjpfNeu nfhLg;gdT ngw cupj;Jilatuhthu;. toikahf Nkyjpf Neu kzpj;jpahyj;jpw;fhd nfhLg;gdT Nkyjpf Neuf; fl;lz tPjj;jpy; nrYj;jg;gLk;. cjhuzkhf xUtUf;fhd mbg;gil ehl;$yp kzpj;jpahyj;jpw;F & 400 fhzg;gLk; NghJ mtUf;fhd Nkyjpf Neuj;jpw;fhd nfhLg;gdT Neuj;Jld; fhw;gFjpahff; (1

¼ klq;fhff); fhzg;gbd;> xU Copau; 8 kzpj;jpahyk; Nkyjpfkhf Ntiy nra;thuhapd; mtUf;fhd nfhLg;gdT gpd;tUkhW fzpg;gplg;gLk;.

&gh mbg;gil nfhLg;gdT (8 &gh. 400) 3,200

Nkyjpf Ntiyf;fhd Nkyjpf fl;lzk; (8 &gh. 100) 800

nkhj;jk. (8 &gh. 500) 4,000

NkyjpfNeu fl;lzk; vd;gJ kzpj;jpahyj;jpw;fhf nrYj;jg;gLfpw Nkyjpf tPjk; MFk;. ,J NkyjpfNeu kzpj;jpahyq;fspw;fhd nfhLg;gdT KOtjw;Fkhf nrYj;jg;gLfpwjpy;iy.

Copau;fs; nghJthd Ntiy Neuj;Jf;F Nkyjpfkhf Ntiy nra;thu;fshapd;> cjhuzkhf Nkyjpf ,uT Neu Ntiy> mtu;fs; Row;rp

%d;W mbg;gil Cjpa Kiwfs; fhzg;gLfpd;wd. Neu Ntiy> Jz;L Ntiy>

kw;Wk; cgfhug;gz/ Cf;Ftpg;Gj; jpl;lq;fs;.

mj;jpaha cs;slf;fk;

1

2

3

4

Cjpa Kiwfs; - Neu mbg;gilapyhd nfhLg;gdT, Nkyjpf

nfhLg;gdT, ,og;G Neuk; nraw;ghl;L mbg;gilapyhd nfhLg;gdT

cj;juthjkspf;fg;gl;l Cjpak; kw;Wk;

cgfhuj;jpl;lq;fs;

kPl;ly; –Neu; kw;Wk; Neupy; $yp

fw;wy; ntspg;ghL

1.3.1

1.3.1

1.3.1

1.3.2

1 Cjpa Kiwfs;

| Chapter 3 : Accounting for Labour Costs

118 CA Sri Lanka

Kiw Ntiyf; fl;lzj;Jf;F cupj;Jilatuhfyhk;. mbg;gil kzpj;jpahy tPjj;jpw;F Nkyhf nrYj;jg;gLfpd;w kzpj;jpahyj;jpw;fhd Nkyjpf njhif Row;rpKiw Ntiyf;fl;lzkhFk;.

NkyjpfNeu fl;lzk; vd;gJ toikahf Nke;jiyf;fpuakhf (Neupy; $yp)

fUjg;gLfpwJ, fhuzk; fl;lzkhdJ Nkyjpf Neuj;jpy; cw;gj;jp nra;ag;gl;l nghUspd; kPJ Rkj;JtJ epahakw;wjhFk;. Nkyjpf Neuq;fspy; jahupf;fg;gl;l

xU nghUs; Vd; mjpf tpiyf;F ,Uf;f Ntz;Lk;, Vnddpy; jw;nrayhf, Copau; tof;fkhd ehs; fbfhuj;jpw;F gpwF ,J jahupf;fg;gl;lJ.

vt;thwhapDk;, Nkyjpf Neuk; thbf;ifahsuhy; Fwpg;ghf Nfl;fg;gbd; ,e;j nryT Neu;r; nrythf nfhs;sg;gLk;.

gpd;tUk; ,U re;ju;g;gq;fs; jtpu Neu; kw;Wk; Neupy; njhopyhsu;fSf;F

nrYj;jg;gLk; Nkyjpf Neu fl;lzk; Neupy; fpuakhFk;.

(i) thbf;ifahsnuhUtu; jdJ fl;lisia G+uzg;gLj;j Fwpg;gpl;l

Nfhupf;ifapd; Ngupy; Nkyjpf Neuk; gzpGupe;jhy; nrYj;jg;gl;l Nkyjpf Neu fl;lzk; fl;lisapd; Neu;r; nrythFk;.

(ii) cw;gj;jp Jiwnahd;wpdhy; toikahd nraw;ghl;by; Nkyjpf Neuk; jtwhky; Ntiy nra;ag;gLkhapd; Neubj; njhopyhsu;fSf;F toq;fg;gLk; Nkyjpf Neuf;fl;lzk; Copa kzpNeu tpfpjj;jpy; ,izf;fg;glyhk;.

1.1.2 ehs; tPj Kiwikapd; RUf;fk;

(a) ,yFthf tpsq;fpf; nfhs;sf; $baJ

(b) ,it khw;wpaikf;fg;gLk;NghJ kpf rpf;fyhd Ngr;R thu;j;ijf;F toptFf;fhJ.

(c) ntspaPl;bd; msit tpl ntspaPl;bd; juk; Kf;fpakhf fUjg;gLk; NghJ my;yJ nraw;jpwd; nfhLg;gdTf;fhd mbg;gilahf ,y;yhj NghJ ,k;Kiw kpfTk; nghUj;jkhdjhf ,Uf;Fk;.

(d) ehs; tPj mbg;gilapy; nfhLg;gdT nra;ag;gLifapy; Copau;fSf;F mtu;fsJ nraw;jpwid Kd;Ndw;Wtjw;fhd Cf;Ftpg;G vJTkpy;iy

1.2 ,og;G Neuk;

,og;G Neuk; Copau;fs; mtu;fsJ jtwpdhyd;wp Ntiy nra;a Kbahky; ,Uf;Fkplj;J Vw;gLfpwJ. cjhuzq;fs; tUkhW:

,og;G Neuk; fpuaj;ij cilaJ. Vnddpy;> Copau;fSf;F mtu;fs; Ntiy nra;ahj kzpj;jpahyj;jpw;Fk; mbg;gilf; $yp my;yJ rk;gsk; toq;fg;gLk;. mj;Jld; ,J ,og;G Neuk; vd gjpT nra;ag;gl;bUf;f Ntz;Lk;.


118 CA Sri Lanka

,ae;jpu gOJfs; Ntiyg; gw;whf;Fiw

,og;G Neuk; gw;wpa gjpthdJ nghJthf Neuj;jhspy; ‘,og;G Neuk;’ vd Fwpf;fg;gl;L gjpag;gl;bUf;Fk;. my;yJ Ntwhd ,og;G Neu ml;ilfs; jahupf;fg;glyhk;. xU Nkw;ghu;itahsu; xU ,og;G Neu gjpNtl;by; epWj;Jk; Neuj;ijAk; mjw;fhd fhuzk;> mjdJ fhyg;gFjp Copau; Nkw;nfhz;l ,og;G Neuk;> vd;gtw;iw gjpT nra;ayhk;. Xt;nthU epWj;jy;fSk; Neuj;jhs;fs; my;yJ Ntiy ml;ilfspy; gjpaf;$bathW Fwpg;G ,yf;fj;ijf; nfhz;bUf;f Ntz;Lk;.


CA Sri Lanka 121

1.3 $ypj;jpizf;fsk;

rk;gsg; gl;bay; jpizf;fsj;jpd; nghWg;Gf;fs; gpd;tUtdtw;iw cs;slf;Fk;:

rk;gsg;gl;bay; jahupj;jYk;> $ypf;nfhLg;gdTk;.

Copau; gjpNtLfisg; guhkupj;jy;.

Xt;nthU fpua epiyaj;jpw;Fkhd $ypf;fpuaq;fis njhFj;jy;.

Xt;nthU fpua epiyaj;jpYk; Ntiynra;ag;gl;l kzp;j;jpahyq;fis njhFj;jy;.

Vida rk;gsg;gl;bay; jfty;fis (c-k; cgfhug;gzf;nfhLg;gdT> Xa;t+jpak; vd;gd) njhFj;jy;.

$ypf;nfhLg;gdTfis jahupf;fTk;> Nkw;nfhs;sTk;> cs;s;fr;nrt;itia mspj;jy;.

tuTg;gjptl;ilfs; rk;gs gl;baypw;fhd mbg;gilahFk;. Neuj;njhopyhsu;fSf;fhd nkhj;jf;$yp cw;gj;jpf;F r%fksp;j;j Neuj;ijAk;> kzpj;jpahy tPjj;ijAk; nfhz;bUf;Fk;. ,J VjhtJ Nkyjpf Neu Ntiy jpl;lk; my;yJ cgfhug;gzj;ijAk; Nru;j;jpUf;Fk;. Jz;L Ntiyahl;fSf;F nkhj;jf;$ypahdJ rhjhuzkhf cw;gj;jp nra;ag;gl;l ey;y myF nghUl;fspd vz;zpf;ifiaAk;> myFtPjj;ijAk;> VjhtJ Nkyjpf Ntiy> cgfhug;gzk;> g+u;j;jpailahj NtiyfSf;fhd VjhtJ gbfisAk; nfhz;ljhf ,Uf;Fk;.

Njwpa nfhLg;gditf; fzpj;jjd; gpd;du;> vy;yh ciog;Gf;fs;> kw;Wk; fopg;gdTfisf; fhl;lf;$bathW xU rk;gs jhs; jahupf;fg;gLfpd;wJ. ,jd;nghUl;L $ypf;fhfpj ciw my;yJ tuT ml;il cgNahfpf;fg;glyhk;.

rk;gsg;gl;bay; g+u;j;jp nra;ag;gl;lJk;> xU ehza my;yJ jhs; gFg;gha;T nra;ag;gl;L nkhj;j njhifiaAk; cs;slf;fpathW xU fhNrhiy tiuag;gLk;. fhR ngWtdtpd; gpd;du; nfhLg;gdT fbj ciwfs; jahupf;fg;gl;L Kj;jpiugjpf;fg;gLfpwJ. toikahf nfhLg;gdTf;fhf xU gw;Wr;rPl;L ngwg;gLfpwJ (tuT ml;il gad;gL;j;jg;gl KbAk;). tuhNjhu; $ypfs; xU mjpfhukspf;fg;gl;l egupdhy; Nfhug;gLk; tiu ghJfhj;J itj;jpUf;fg;gLk;.

jtWfisj; jtpu;g;gjw;F cs;sfr;nrt;itfs; mtrpakhdJ. xU egNu vy;yh eltbf;iffisAk; Nkw;nfhs;tJld; njhlu;GglhjthW rk;gsg;gl;bay; Ntiyia gfpu;e;J nfhs;sy; xU KiwahFk;. vy;yhf; fzpg;gPLfSk; xU $l;Lk; ,ae;j;puj;jpy; nrt;it ghu;f;fg;gly; Ntz;Lk;. fbj ciw jahupf;Fk;Ntiy rkgsg;gl;bay; jahupf;Fk; egu;fshy; Nkw;nfhs;sg;glf; $lhJ. fhrhsu; rk;gsg;gl;bay; RUf;fj;Jld; jdJ gFg;gha;it ,zf;fk; nra;jy; Ntz;L;k;.


120 CA Sri Lanka

1.4 ,og;G Neu tpfpjk;

,og;GNeu tpfpjk; = ,og;G kzpj;jpahyq;fs; nkhj;j kzpj;jpahyq;fs;

100%

,og;G Neu tpfpjkhdJ cgNahfkhdJ. Vnddpy;> ,J fpilf;fj;jF kzpj;jpahyq;fspy; ,og;G Neukhf ,of;fg;gl;ljd; tpfpjhrhuj;ijf; fhl;LfpwJ.

1.5 nraw;ghl;L mbg;gilapyhd nfhLg;gdT: Jz;L Ntiyj;jpl;lq;fs;

fw;fNtz;ba #j;jpuk;


CA Sri Lanka 121

Jz;L Ntiy Kiwapy; $ypfs; gpd;tUk; rkd;ghl;ilg; gad;gLj;jp

fzpg;gplg;gLfpwJ.

$yp = cw;gj;jp nra;ag;gl;l myFfs; X xU myFf;fhd $yp tPjk;

cjhuzkhf> CopanuhUtUf;F cw;gj;jp nra;ag;gLfpd;w xt;nthU myFf;Fk; &gh.100 nrYj;jg;gLfpd;wJ. ,tu; thuhe;jk; 40 kzpj;jp;ahyq;fs; Ntiy nra;fpwhu;. cw;gj;jp Nke;jiyfs; xU Neu;f;$yp kzpj;jpahyj;jp;w;F &gh.200 tPjk; Nru;f;fg;gLfpwJ.

thuhe;j cw;gj;jp myFfs;

nfhLg;gdT (40 hours)

Nke;jiy

khw;wy; fpuak;

xU myFf;fhd khw;wy; fpuak;

Rs '000 Rs '000 Rs '000 Rs’000 40 4 8 12 300 50 5 8 13 260 60 6 8 14 233 70 7 8 15 214

Copaupd; ntspaPl;L kl;lk; mjpfupf;Fkhapd; mtUila $yp mjpfupf;Fk; mNj rkak; xU myFf;fhd ntspaPl;Lf;; fpuak; Fiwf;fg;gLfpwJ.

rhjhuzkhf> Jz;Lf; $yp Copau;fSf;F cj;juthjkspf;fg;gl;l Mff;Fiwe;jsthd $yp toq;fg;gLk;. vdNt> Copaupd; jtW ,y;yhjtplj;J cw;gj;jp Fiwthff; fhzg;gLkhapd; mtu;fs; tUkhd ,og;gpdhy; tUe;j Njitapy;iy.

CopanuhUtu; gy;NtWgl;l tifahd nghUl;fis cw;gj;jp nra;jhy;> nfhLg;gdT Nehf;fj;jpw;fhf mtw;iw cw;gj;jp myFfSld; Nru;g;gJ rhj;jpakpy;iy. nkhj;j Jz;LNtiy kzpj;jpahyf;nfhLg;gdit fzpg;gpLtjw;fhf xt;nthU myFf;Fk; epakNeu gb jug;gLfpwJ.

fw;fNtz;ba #j;jpuk;


102 CA Sri Lanka

xU Jthia nea;tjw;fhf ngdp gpQ;rUf;F &gh 25 toq;fg;gLfpwJ. Mdhy; thuhe;jk; 40 kzpj;jpahyj;jpw;F Fiwe;jJ &gh 3000 toq;fg;gLk; vd cj;juthjkspf;fg;gLfpwJ. ehd;F thuq;fspy; mtu; KiwNa 100> 120> 140> 160 Jtha;fis jahupj;Js;shu;.

Ntz;lg;gLtJ thuhe;jk; mtUf;F toq;fg;gLk; nfhLg;gditf; fzpg;gpLf. cw;gj;jp Nke;jiy xU Neu;$yp kzpj;jpahyj;jpw;F &gh 250 tPjk; cs;slf;fg;;gLkhapd;; xU Jtha;f;fhd khw;wy; fpuaj;ij fzpg;gpLf.

thuk;

ntspaPl;L myFfs ;

nfhLg;gdT

cw;gj;jp Nke;jiy

khw;wy;

fpuak;

xU myFf;fh

d khw;wy; fpuak;

Rs '000 Rs '000 Rs '000 Rs 1 100 (Fiwe;jJ) 3 5 8 80 2 120 3 5 8 66 3 140 3.5 5 8.5 60 4 160 4 5 9 56

thuhe;jk; 120 myFf;F Nky; cw;gj;jp nra;ahtpl;lhy; Nkyjpf cw;gj;jpf;fhd Cf;Ftpg;Gf; nfhLg;gdT ngdpngQ;rUf;F toq;fg;glkhl;lhJ. ,e;epiyapy; cj;juthjkspf;fg;gl;l Mff;Fiwe;j $yp xU Cf;Ftpg;G mspf;fg;gLtjw;F kpf mjpfkhf fhzg;gLfpwJ.

1.5.1 cjhuzk;: Jz;L Ntiy

xU CopaUf;F cw;gj;jpapyPLgLfpd;w kzpj;jpahyj;jpw;fhd Jz;L Ntiy nfhLg;gdT &gh 500 nrYj;jg;gLfpwJ. xU epak thunkhd;wpy; Copauhy; gpd;tUk; ntspaPL Nkw;nfhs;sg;gLfpwJ.

mynfhd;Wf;F mDkjpf;fg;gl;l Jz;LNtiy Neuk;

cw;gj;jpg; nghUs; A apy; 3 myFfs; 2.5 kzpj;jpahyq;fs; cw;gj;jpg; nghUs; B 5 apy; myFfs; 8.0 kzpj;jpahyq;fs;

Ntz;lg;gLtJ CopaUf;fhd thuhe;jf; nfhLg;gditf; fzpf;f.

jPu;T

cw;gj;jpapyPLgl;l Jz;L Ntiy kzp;j;jpahyq;fs; gpd;tUkhW>

cw;gj;jpg; nghUs; A 3 2.5 kzpj;jpahyq;fs; 7.5 kzpj;jpahyq;fs; cw;gj;jpg; nghUs; B 5 8 kzpj;jpahyq;fs; 40.0 kzpj;jpahyq;fs; nkhj;j Jz;L Ntiy kzpj;jpahyq;fs; 47.5 kzpj;jpahyq;fs;

tpdh thuhe;j nfhLg;gdT

tpil


CA Sri Lanka 103

MfNt CopaUf;fhd nfhLg;gdT = 47.5 &gh 50 = &gh. 2,375 fpoikf;fhdJ.

1.5.2 NtWgLj;jg;gl;l Jz;L Ntiyj;jpl;lk;

NtWgLj;jg;gl;l Jz;L Ntiyj;jpl;lq;fs; cw;gj;jpapd; mjpfupf;fg;gl;l kl;lq;fspw;F cau; tPjj;ij nrYj;Jtjd; %yk; Copau;fSf;F mtu;fsJ ntspaPl;il mjpfupf;Fk;Kfkhf mspf;fg;;gLfpd;w xU Cf;Ftpg;ghFk;.

cjhuzkhf::

thuhe;jk; 80 myFfs; tiu mynfhd;Wf;fhd nfhLg;gdT tPjk; = &gh 20

thuhe;jk; 80-90 myFfs; tiu mynfhd;Wf;fhd nfhLg;gdT tPjk; = &gh 24

thuhe;jk; 90 myFfspw;F Nky; mynfhd;Wf;fhd nfhLg;gdT tPjk; = &gh 26

Copau; cw;gj;jp nra;ag;gl;l vy;yh myFfspw;Fk; jkf;F mjpfupf;fg;gl;l tPjj;jpy; nfhLg;gdT nra;ag;gLfpwjh> my;yJ Nkyjpf ntspaPl;bw;F kl;Lkh nrYj;jg;gLfpwJ vd;gjpy; njspthf ntspg;gilahd ftdk; nrYj;Jjy; Ntz;Lk;.

1.5.3 Jz;L Ntiyj;jpl;lj;jpd; RUf;fk;

Copau; jsk;gy;fis mDgtpf;f NeupLk;

mit vg;NghjhtJ rk;gs msit mjpfupg;gjw;fhd topKiwahf njhopy;jUeuhy; gad;gLj;jg;gLfpd;wd.

jpUg;jpfukhd $ypia ciog;gjw;F Copau; kpff; fbdkhf Ntiy nra;tjw;F Cf;Ftpf;f Ntz;b ,Uf;fpwJ.

cw;gj;jp mjpfupg;gpd;; NghJ juk; Fiwatpy;iy vd;gij cWjpg;gLj;Jtjw;F ntspaPl;ilf; ftdkhf guprPypj;jy; mtrpakhfpwJ.

1.6 cau; ehs;tPj Kiwik

cau; ehs;tPj Kiwik vd;gJ kw;iwa epWtdj;jpy; Fiwe;jsthd kzpNeu $yp toq;fg;gLk; mNj Neuk; ,e;epWtd Copau;fSf;F cau;thd ehs;tPjk; toq;Ftjd; %yk; mtu;fs; jpwikahf Ntiy nra;thu;fs; vd;w vjpu;ghu;g;Gld; cau;thd kzptPj $yp toq;Fk;. KiwahFk;.

1.6.1 cjhuzk;: cau; ehs;tPj Kiwik

cjhuzkhf> Copau; xUtUf;F kzpj;jpahyj;jpw;F &gh. 20 tPjk; toq;fg;gLkhapd; mtu; thuk; xd;wpy; 40 kzpj;jpahyj;jpy; 100 myFfis cw;gj;jp nra;thu;. Mdhy; kzpj;jpahyj;jpw;F &gh 25 tPjk; toq;fpdhy; 120 myFfis cw;gj;jp nra;thu;. kw;Wk; cw;gj;jp Nke;jiyr; nryT &gh 20 tPjk; Neu; $yp kzpj;jpahyj;jpw;F cs;slf;fg;;gl;bUe;jJ. xU ntspaPl;L mynfhd;wpw;fhd fpuaq;fs; gpd;tUkhW>


104 CA Sri Lanka

(40 × Rs. 40)

100

(a) Fiwthd ehs;tPj jpl;lj;jpy; xU myF ntspaPl;bw;fhd fpuak; gpd;tUkhwpUf;Fk;:

=mynfhd;wpw;F

&gh. 16

(b) cau;thd ehs;tPj jpl;lj;jpy; xU myF ntspaPl;bw;fhd fpuak; gpd;tUkhwpUf;Fk;.

mynfhd;wpw;F &gh.

15(40 × Rs. 45)

=

120


CA Sri Lanka 105

(c) ,uz;lhtJ jpl;lj;ij(&gh 83.33) tpl KjyhtJ jpl;lj;jpy; (&gh 80) xU myFf;fhd Copa fpuak; Fiwthff; fhzg;gLfpwJ. Mdhy; khw;wy;

fpuak; (Copak; + cw;gj;jp Nke;jiy) cau;thff; fhzg;gLfpwJ. ,uz;lhtJ jpl;lj;jpy; Nkw;jiy nryT &gh 66.67 MfTk;> KjyhtJ jpl;lj;jpy; Nke;jiy nryT &gh 80 MfTk; fhzg;gLfpwJ.

(d) ,t; cjhuzj;jpy;> cau; ehs;tPj jpl;lj;jpy; njhopy; jUeUk; (Fiwe;j xU myFf;fpuak; &gh 10)> CopaUk; (kzpj;jpahyj;jpw;F ciof;fg;gl;l Nkyjpfk; &gh 50;) ed;ikailfpd;wdu;.

1.6.2 cau; ehs;tPj jpl;lj;jpd; mD$yq;fSk; gpujp$yq;fSk;

Vida Cf;Ftpg;Gj; jpl;lq;fis tpl cau; ehs;tPj jpl;lj;jpy; 2 ed;ikfs; fhzg;gLfpd;wd.

(a) ,yFthf tpsq;fpf; nfhs;sf; $baJk;> vspikahff; fzpg;gplf; $baJk; MFk;.

(b) Copau; njhlu;e;J cau;thd $ypia ngw ,J cj;juthjkspf;fpwJ.

,j; jpl;lj;jpd; gpujp$yq;fs; gpd;tUkhW:

(a) Copau; jkJ Nkyjpf ciog;gpw;F epiyahd ehs; tPjj;ij tpl Nkyjpfkhf ciof;f KbahJ. Kd;ida cjhuzj;jpy;> xU Copau; thuj;jpy; 40 kzpj;jpahyj;jpy; 120 myFfSf;Fg; gjpyhf 180 myFfis thuhe;jk; 40 kzpj;jpahy Ntiyapy; cau; ehs; tPj jpl;lj;jpy; cw;gj;jp nra;fpd;wdu;. xU myfpw;fhd cw;gj;jp fpuak; 1 &ghtpy; Fiwtilfpd;w mNj Neuk; $yp 40 kzpj;jpahyj;jpw;Fk; &gh 4.50 MfNt fhzg;gLfpwJ. midj;J Nrkpg;Gk; epWtdj;jpw;Nf ed;ik gaf;fpwJ. CopaUf;F xd;Wkpy;iy.

(b) jpl;lk; njhlu;r;rpahf ,Uf;Fk; vd;W vJtpj cj;juthjKkpy;iy. rhjhuz Ntiyapy; cau; $yp Vw;Wf; nfhs;sf; $bajhf ,Uf;fyhk;> kw;Wk; ,q;F cau;e;j kl;lj;jpy; cw;gj;jp nra;ag;gLfpd;wjh vd;gij cWjp nra;a Nkw;ghu;it nra;a Ntz;bajhf ,Uf;Fk;. myFf;fhd cw;gj;jp fpuak; mjpfupf;Fk;.

(c) Copau; rhjhuz ntspaPl;L kl;lj;ij tpUk;Gtu;. epWtdq;fis xg;gpLk; NghJ Copau; Fiwthd $ypia toq;Fk; epWtdj;ij njupT nra;tJ jtpu;f;f Kbahjjhfpd;wJ.

khjhe;jk; xU Fwpg;gpl;l tPjj;jpy; rk;gsk; toq;fg;gl;lhYk; rk;gsk; ngWk; Copau;fs; Neuj;jhs;fs; jahupf;Fk;gb Nfl;fg;gLthu;fs;. fhuzq;fs; tUkhW:

(a) Neuj;jhs;fs; Kfhikf;F jfty;fis toq;Ffpd;wd. (c-k; cw;gj;jpf;fpuak;)

(b) Neuj;jhs; jfty;fs; mspf;fg;gl;l Nritf;F tpiyg;gl;bay; ,l xU mbg;gilia mspf;fpd;wJ. (c-k;) Nrit epWtdq;fspy;

2 cj;juthjkspf;fg;gl;l Cjpak;


106 CA Sri Lanka

thbf;ifahsu;fSf;fhd tpiyg;gl;bay; Ntiy nra;ag;gl;l kzpj;jpahyq;fspd; vz;zpf;ifapd; mbg;gilapy; jahupf;fg;gLfpd;wd.

(c) Neuj;jhs;fs; rk;gskspf;fg;gl;l Copaupdhy; Nfhug;gLfpd;w Nkyjpf Neuf;nfhLg;gdTfSf;F Mjhukhf miktJld;> nrytopf;fg;gl;l Neuj;ij gjpTnra;a cgNahfpf;fg;gLfpd;wd.

xU Neuj;jhspd; khjpup cUtk; (Nrit epiyaj;jpy; gad;gLj;jg;gLfpd;w) gpd;tUkhW fhl;lg;gLfpwJ.


CA Sri Lanka 107

WEEKLY TIME SHEET WEEK end date Staff Number D D M M Y Y

NAME

CLIENT or NON- CHARGEABLE

TIME DESCRIPTION

HOURS WORKED O/T Sat & Total Hrs Hrs Client Number Charge A/C Hours to 2

Sun M T W T F Incl O/T Incl Number Decimal Places

TOTAL TOTAL

Signed Authorised Date

Nritg;gpuptpd; thuhe;j Neuj;jhs;

3 cgfhu/Cf;Ftpg;Gj; jpl;lq;fs;

3.1 mwpKfk;

nghJthf Neu mbg;gil Kiwikapy; nfhLg;gdT ngWk; Copau;fs; mtu;fs; mjpf tpidj;jpwdhf Ntiy nra;Jk; jkJ Cjpaj;ij mjpfupf;f

KbahkypUf;fpwJ. ,jid <L nra;Ak; nghUl;Nl cgfhug;gzk; / Cf;Ftpg;G Kiwik mwpKfg;gLj;jg;gl;lJ. cw;gj;jp kl;lj;ij mjpfupg;gij

Cf;Ftpg;gjw;fhf gy;NtWgl;l tifahd cgfhug;gz / Cf;Ftpg;G jpl;lq;fs; tFf;fg;gl;ld. ,j;jifa Kiwikfspd; ,ay;Gfs; gpd;tUkhW.

(a) Copaupd; tpidj; jpwDf;F $Ljyhd nfhLg;gdT toq;fg;gLfpwJ.

(b) mjpfupj;j cw;gj;jpjpwdpypUe;J vOfpd;w ,yhgk; CopaUf;Fk;; njhopy; jUeUf;Fkpilapy; gfpug;gLfpwJ.

(c) jkJ mjpfg;gbahd Kaw;rpf;F mjpfg;gbahd nfhLg;gdT ngWk; NghJ Copaupd; kdepiy Nkk;gLk;.

cgfhuj; jpl;lk; ntw;wpfukhf ,aq;Ftjw;F gpd;tUk; rpy epge;jidfs; G+u;j;jp nra;ag;gl Ntz;Lk;.

(a) mjDila Nehf;fk; njspthf $wg;gl;bUf;f Ntz;Lk;. Copau;fshy; milag;glf; $bajhfTk; ,Uf;f Ntz;Lk;.

(b) ,j;jpl;lj;jpd; tpjpfSk; epge;jidfSk; ,yFthf Gupe;J nfhs;sf; $bajhf ,Uf;f Ntz;Lk;.


108 CA Sri Lanka

(c) fUj;jpy; nfhs;sg;gl;l xt;nthUtupd; KO xg;GjiyAk; ,J ntw;wp nfhs;s Ntz;Lk;.

(d) ,J njhopy; jUeUf;Fk; CopaUf;Fk; epahakhdjhf ,Uf;f Ntz;Lk;.

(e) Copau;fspdhy; vLf;fg;gLk; Nkyjpf Kaw;rpfSf;F cldbahf ntFkjp toq;fg;gl Ntz;Lk;.

(f) epWtd cw;gj;jp jpwid Fiwf;ff; $baJk;> Copau;fspd; fl;Lg;ghl;Lf;F mg;ghw;gl;l ntspaff; fhuzpfSf;F gbfs; toq;fg;gl Ntz;Lk;. (,ae;jpug; gOJfs;> %yg; nghUl;gw;whf;Fiw)

(g) Nkyjpf Kaw;rpfs; nra;Ak; Copau;fSf;F kl;Lk; ntFkjp/ guprpy;fs; toq;f Ntz;Lk;.

(h) ,j;jpl;lk; Copau;fSf;F njspthf njupag;gLj;jg;gl;bUf;f Ntz;Lk;.


CA Sri Lanka 109

ehk; gpd;tUk; ntFkjp/ Cf;fg;gLj;jy; jpl;lq;fspd; tiffis tpsf;fkhf ghu;g;Nghk;.

cau;ehs;tPj Kiwik ,yhg gq;fPl;Lj; jpl;lk;

jdpegu; cgfhuj;jpl;lk; gq;FfSld; njhlu;Gila Cf;Ftpg;Gj;jpl;lk;

FO cgfhuj;jpl;lk; ngWkjp Nru;f;fg;gl;l Cf;Ftpg;Gj;jpl;lk;

rpy epWtdq;fs; gy;NtW tifahd Cf;Ftpg;Gj; jpl;lq;fis gad;gLj;Jfpd;wd. cw;gj;jpAld; njhlu;Ggl;l Copau;fSf;F fhzg;gLk; jpl;lq;fs; mYtf Copau;fSf;Fk; nghUj;jkhf mika Ntz;ba fl;lhak; ,y;iy. xU epWtdj;jpd; Cf;Ftpg;Gj; jpl;lq;fs; xOq;fhf njhlu;e;J kPsha;T nra;ag;glyhk; kw;Wk; Njitahd #o;epiyapy; GJg;gpf;fg;glyhk;.

3.2 jdpegu; cgfhug;gzj; jpl;lq;fs;

jdpegu; cgfhug;gzj; jpl;lk; vd;J Cjpaj;jpl;lkhFk;. ,q;F Copau; jkJ $ypf;F Nkyhf ntFkjp ngw jFjp ngWfpd;wdu;. ,q;F xt;nthUtupd; ntFkjpAk; jdpj;jdpahf fzpg;gplg;gLk;.

(a) ,t; cgfhug;gzk; xt;nthU egUf;Fk; jdpg;gl;lJ. ,J FO cgfhug;gz gq;fy;y.

(b) Copau; xUtu; epak tpidj;jpwid tpl ,yf;Ff;F Nkyhf Ntiy nra;Ak; NghJ ,t;cgfhug;gzj;ijg; ngw KbAk;.

(c) Copau; jdJ $Ljyhd jpwikf;F $Ljyhd cgfhug;gzj;ijg; ngw KbAk;. ,Ug;gpDk; mjpfkhf nfhLg;gdT ngWtjw;fhf Copau; Ntfkhf nraw;gLk; NghJ mtu;fs; juj;ij ftdj;jpy; nfhs;shky; tpLtij jtpu;f;Fk; nghUl;L ntFkjp jpl;lq;fs; juf; fl;Lg;ghl;Lld; ,ize;jjhf fhzg;gl Ntz;Lk;.

ntw;wpfukhf ,aq;Ftjw;F jdpegu; cgfhug;gzj; jpl;lk; gpd;tUtdtw;iw fUj;jpw; nfhs;s Ntz;Lk;.

(a) xt;nthU jdpegUk; jhk; nra;j Ntiyf;Fupa ntFkjpiag; ngWtu;. mjhtJ xt;nthUtupd; NeuKk; ntspaPl;L kl;lKk; jdpj;jdpNa mstplg;gLk;. vdNt xt;nthUtUk; Vidatupd; cjtpapd;wp Ntiy nra;a Ntz;Lk;

(b) Ntiy vg;NghJk; toikahdjhf ,Uf;Fk;. vdNt Ntiyf;fhd epak Neuj;ij mikj;jy;; Ntz;Lk;.

(c) Cf;Ftpg;G ngw jdpegu; fbdkhf Kaw;rp nra;tij J}z;Ltjw;F ntFkjpfis Ntiy Kbe;jTld; toq;f Ntz;Lk;.


110 CA Sri Lanka

3.3 FO cgfhug;gzj;jpl;lq;fs;

FO cgfhug;gzj;jpl;lk; vd;gJ xU Cf;Ftpg;Gj; jpl;lk;. mJ xU Ntiyahl;fs; FO> xU jpizf;fsk; my;yJ xU njhopw;rhiy KOtjpdJk; ntspaPl;L nraw;jpwDld; njhlu;GilaJ.

jdpegupd; Kaw;rp mstplg;gl Kbahjtplj;J> njhopyhsu;fs; xU FOthf Ntiy nra;Ak; NghJ xU jdpegu; Cf;Ftpg;Gj; jpl;lk; eilKiwg;gLj;jg;gl KbahJ. Mdhy; xU FO cgfhug;gzj; jpl;lk; eilKiwg;gLj;jg;glf; $baJ.

FO cgfhug;gzj;jpl;lj;jpd; Vida ed;ikfs; tUkhW.

(a) epu;tfpg;gjw;F ,yFthdit. fhuzk; mit ntspaPl;il msg;gjpYk; jdpegu; cgfhug;gzq;fis fzpg;gPL nra;tjpYk; Njitg;gLk; vOj;J Ntiyfisf; Fiwf;fpd;wd.

(b) Ntiyahl;fspw;fpilNaahd xj;Jiog;ig mjpfupf;fpd;wd.

(c) Mgj;Jf;fs;> gOjhf;Fjy;> tPzhf;Fjy; kw;Wk; Ntiyf;F tuhik Nghd;wtw;iwf; Fiwf;fpd;wd.

gpd;tUk; epiyikfspy; jPtpukhd gpujp$yq;fs; Vw;glyhk;.

(a) njhopyhsu; FOf;fs; Fiwthd tpidj;jpwd; epakq;fis ,j;jpl;lq;fis Vw;gjw;F xU epge;jidahff; Nfl;fyhk;.

(b) jdpg;gl;l Copau;fs; kpf nkJthf Ntiy nra;tjw;fhf kw;iwa Copau;fshy; mfe;ij Nehf;fhy; mjl;lg;gLthu;fs;.

mj;jpahak; 3 ,y; ehk; Neu; kw;Wk; Neupy; $yp gw;wp rpwpJ ghu;j;Njhk;. $ypr; fpuaj;ij tifg;gLj;jy; gw;wp cq;fSf;F ePq;fNs Qhgf%l;Ltjw;fhf gpd;tUk; tpdhf;fSf;Fs; nrd;W ghUq;fs;.

4 Neu; kw;Wk; Neupy; $ypf; fpuaq;fs;


CA Sri Lanka 111

xU Neu; $ypj; njhopyhspapd; thuk; 5 ,w;fhd $yp gpd;tUtdtw;iw mlf;fpAs;sJ.

&gh

(a) Ntiy nra;j rhjhuz Neu mbg;gilf; nfhLg;gdT> 36

kzpj;jpahyk; &gh 400 gb = 1,440

(b) Nkyjpf Neu nfhLg;gdT mbg;gil tPjj;jpy; 6 kzpj;jpahyk; &gh 40

tPjk; = 240

(c) Nkyjpf Neu khw;WNtiy Nkyjpf Neuk; NeuKk; fhy;thrpAk; vDk; mbg;gilapy;

¼ X 6 kzp X &gh 400 tPjk; =

60

(d) cgfhug;gzf; nfhLg;gdT FO cgfhug;gzk; (Cf;Ftpg;G)

jpl;lj;jpd; khjj;jpw;fhd cgfhug;gzk;=

300

thuk; 5 ,y; 42 kzp Ntiyf;fhd nkhj;jf; $yp 2,040

Ntz;lg;gLtJ

vf; fpuaq;fs;; Neu;f;fpuaq;fs; vf; fpuaq;fs;; Neupy;;fpuaq;fs; vd ,dq;fhz;f.

tpil

thuk; 5 ,y; 42 kzpj;jpahyk; nra;j Ntiyapy; cw;gj;jp nra;ag;gl;l

nghUl;fSf;fhd nryTfspy; (a) Tk;> (b) Tk; Neu; $ypfs;.

Nkyjpf Neu nfhLg;gdT (c) toikahf Nkw;jiyr; nrythf fUjg;gLfpwJ. fhuzk; Nkyjpf Neuj;jpy; cw;gj;jp nra;ag;gl;l nghUl;fSf;F Nkyjpff;nfhLg;gdT jhf;fy; nra;tJ rpwe;jjy;y. Vd; Nkyjpf Neuj;jpy; nra;aag;gl;l nghUs; nryT $baJ? Vnddpy; mJ njhopyhsp jd;Dila rhjhuz Ntiy Neuk; Kbe;j gpd;du; nra;ag;gl;lJ.

FO cgfhug;gzj; jpl;l nfhLg;gdTfs; (d) toikahf Nke;jiyf;fpuaq;fNs. fhuzk; ,it Neubahf cw;gj;jpg; nghUl;fspNyh my;yJ NtiyapNyh gpd;gw;wp fz;Lgpbf;f KbahJ.

,e;j cjhuzj;jpy; Neu; $ypf;fpuak; &gh 1,680> Neupy;$ypf; fpuak; &gh 360

[ht;th fk;gdp ,uz;L tif njhopyhsiu mku;j;jpAs;sJ. jpwd; njhopyhsu;fs; Neu; njhopyhspfshf fUjg;gLfpwJ. miuj;jpwd; njhopyhsu;fs;> Neupy; njhopyhsu;fshf fUjg;gLfpwJ. jpwd; njhopyhsu; kzpf;F &gh. 100 ck; miuj;jpwd; njhopyhsu; kzpf;F &gh. 50 ck; nfhLg;gdT nra;ag;gLfpwhu;fs;.

,e;j thuj;jpy; jpwd; njhopyhsu; 20 kzpj;jpahyk; Nkyjpf Neuk; Ntiy nra;jpUf;fpwhu;fs;. 12 kzpj;jpahyk; Fwpg;gpl;l fl;lisfSf;Fk; nghJthd

Nkyjpf Neuk;. Nkyjpf Neuk; 1 ,w;F 1 ¼ tPjk; nfhLg;gdT

tpdh Nkyjpf Neuk;

tpdh Neu; kw;Wk; Neupy; fpuaq;fs;


112 CA Sri Lanka

nra;ag;gLfpwJ. ,e;j thuk; miuj;jpwd; njhopyhsu;fs; 30 kzpj;jpahyk; Nkyjpf Neuk; Ntiy nra;Js;shu;fs;. 20 kzpj;jpahyk; Fwpg;gpl;l xU thbf;ifahsupd; fl;lisapd; NgupYk; kpFjp nghJthd Neuj;jpw;fhfTk;.

,jpYk; Nkyjpf Neuk; kzp 1 ,w;F 1 ¼ tPjk; nfhLg;gsT nra;ag;gLfpwJ.


CA Sri Lanka 113

Ntz;lg;gLtJ

,jpy; Neu; fpuakhf fUjg;glf; $ba nkhj;j Nkyjpf Neu nfhLg;gdT ,e;j thuk; vd;dthf ,Uf;Fk;? fzpg;gpLf.

A &gh. 2,750 C &gh. 3,750

B &gh. 3,550 D &gh. 4,375

Neu;f;fpuak;

Neupy; fpuak;

&gh &gh jpwd; njhopyhsu;fs

tpNrl Nkyjpf Neuk;(12 kzp &gh. 100 1.25) 1,500 nghJthd Nkyjpf Neuk;(8 kzp &gh. 100 1) 800

(8 kzp &gh. 100 0.25) 200 miuj;jpwd; njhopyhsu; tpNrl Nkyjpf Neuk;(20 kzp &gh. 500 1.25) 1,250 nghJthd Nkyjpf Neuk;(10 kzp &gh. 500 1.25) 625

3,550 825

MfNt rupahd tpil B

ePq;fs; njupT A I njupT nra;jhy; jpwd; njhopyhsupd; Neu; fpuak;

nghJthd Nkyjpf Neuk; &gh 800 I kwe;J tpl;Bu;fs;.

ePq;fs; C Ij; njupT nra;jhy; jpwd; njhopyhsupd; nghJ Nkyjpf Neu

nfhLg;gdthd &gh 200 I Nru;j;jpUg;gPu;fs;.

ePq;fs; D Ij; njupT nra;jhy; ePq;fs; Neu; fpuaq;fSf;Fg; gjpyhf Neupy; fpuak; ,uz;ilAk; Nru;j;J fzpg;gPL nra;jpUg;gPu;fs;.

tpil


130 CA Sri Lanka

1 ,og;G Neuk; vDk; gjj;ij cjhuzj;ijg; gad;gLj;jp tpsf;Ff.

2 ,og;G Neu tpfpjj;ij tiuaWf;f.

1 ,og;G Neuk; Vw;gLtJ Copau; jkJ Ntiyia nra;a Kbahky; ,Uf;Fk; NghJ Vw;gLtJ. ,J mtu;fSila jtW ,y;iy. cjhuzkhf ,ae;jpuk; gOjiljy; my;yj Ntiyg; gw;whf;Fiw.

2 ,og;G Neu tpfpjk; = tPzhf;fg;gl;l kzpj;jpahyq;fs; / nkhj;j

kzpj;jpahyq;fs;* 100%

%d;W mbg;gil Cjpa Kiwfs; fhzg;gLfpd;wd. Neu Ntiy> Jz;LNtiy> kw;Wk; cgfhug;gz/ Cf;Ftpg;Gj; jpl;lq;fs;.

,og;G Neuk; fpuaj;ij cilaJ. Vnddpy;> Copau;fSf;F mtu;fs; Ntiynra;ahj kzpj;jpahyj;jpw;Fk; mbg;gilf; $yp my;yJ rk;gsk; toq;fg;gLk;.mj;Jld; ,J ,og;G Neuk; vd gjpT nra;ag;gl;bUf;f Ntz;Lk;.

,uj;jpd

r; RUf;fk;

Kd;Ndw;wg; guPl;ir

Kd;N

dw;wg;guPl;irf;fhd tpi

lfs;

04 Nke;jiy fSf;fhd fzf;fPL mwpKfk;

Nke;jiyfSf;fhd fzf;fPl;by; cs;slf;ff; fpuatpay; xU

KiwahFk;. ,J mbg;gilapy; cw;gj;jp nra;ag;gl;l

nghUl;fSf;fpilNa Vw;gl;l Nke;jiyfisg; gq;fpLtjw;fhd

xU KiwahFk;. ,t; mj;jpahak; cs;slf;ff;fpuatpay; Vd;

mtrpakhdjhf ,Uf;fyhk; vd;w tpsf;fj;Jld; Muk;gpj;J

gpd;du; cs;slf;ff;fpuatpay; Kiwikapd; fPo; xU

cw;gj;jpg;nghUSf;fhd myFf;fpuak; vt;thW

cUthf;fg;gLfpwJ vd;w xU fz;Nzhl;lj;ij mspf;fpwJ.

,f;fpuatpay; Kiwapy; cs;slf;ff; fpuatpayp;y; %d;W

fl;lq;fshd xJf;Fjy;> gfpu;e;jspj;jy;> kw;Wk; cs;slf;fy;

vd;gtw;iwf; nfhz;l xU tpgukhd gFg;gha;it mspf;fpwJ.

அறி�க�� கிரயக கணககியல �ைறைம

1.4 ேமநதைலக கிரயம 1.4.1 ேமநதைலக கிரயக �றைறத தயாாிததல. 1.4.2 உளளடகக கிரயவியல மற�ம எலைல கிரயவியலகளின கழ ெபா�டக�ககான ெமாதத கிரயம, ேசைவகள மற�ம நடவ�கைககைள கணிபபி�தல.

mj;jpahak;

Draft Version

CA Sri Lanka 373

mj;jpaha cs;slf;fk;

1 Nke;jiyfs;

2 Nke;jiy xJf;Fjy;

3 Nke;jiyfisg; gfpu;e;jspj;jல 4 பரஸபர ேசைவ �ைற�ன �ழ �ள ப�ர�

5 Nke;jiy cs;slf;fம 6 Nke;jiyAld; njhlu;Gila NgNul;Lg;gjpTfs

Nke;jiyfs; cz;ikapy; gpd;tUtdtw;wpd; $l;Lj;njhifahFk;.

• Nehpy; %yg;nghUl;fs; • Nehpy; $yp

• Nehpy; nryTfs;

,k;%d;W Nehpy; fpuaq;fSk; toikahf gpd;tUk; tiffshfg;

gphpf;fg;gLfpd;wd

• cw;gj;jp

• epu;thfk;

• tpw;gidAk; tpepNahfKk;

fpuaf; fzf;fPl;by; Nke;jiyfis ifahs;tjpd; rupahd Kiwgw;wp ,uz;L

rpe;jidf; fUj;Jfs; cs;sd.

cs;slf;ff; fpuatpay;;

Nke;jiyfs; vd;gJ xU cw;gj;jp nghUisj; jahupf;Fk;; NghJ xU Nritia

mspf;Fk;

fpuakhFk;.

NghJ my;yJ xU jpizf;fsj;ij elhj;Jk; NghJ Vw;gLk;

,f;fpuaj;ij

Nritf;Nfh

NeubahfNth my;yJ KOikahfNth

nghUSf;Nfh>

KbahJ.

my;yJ jpizf;fsj;jpw;Nfh milahsg;gLj;j

1 Nke;jiyfs;

Draft Version

vy;iyf; fpuatpay;; (,J mj;jpahak; 11,y; tpsf;fg;gLk;)

2.1 mwpKfk;

fpua epiyaq;fs; gpd;tUk; tiffspy; xd;whf ,Uf;fyhk;.

(a) cw;gj;jp Nke;jiyfs; jhf;fy; nra;ag;gLk; xU cw;gj;jp jpizf;fsk;.

(b) cw;gj;jp Nke;jiyfs; jhf;fy; nra;ag;gLk; xU cw;gj;jp gug;G Nritj;

jpizf;fsk;.

(c) epHthf Nke;jiyfs; jhf;fy; nra;ag;gLk; xU epHthfj; jpizf;fsk;.

(d) tpw;gid tpepNahf Nke;jiyfs; jhf;fy; nra;ag;gLk; xU tpw;gid my;yJ

tpepNahfj; jpizf;fsk;.

(e) thlif tup ntg;gk; ntspr;rKk; kw;Wk; rpw;Wz;br;rhiy Nghd;w gy

jpizf;fsq;fshy; gfpug;gLk; nryT tplaq;fs; jhf;fy; nra;ag;gLk; xU

Nke;jiyf;fpua epiyak;.

MfNt gpd;tUk; fpuaq;fs; xJf;fPl;L; nra;Kiw %yk; fpua epiyaq;fSf;F

jhf;fy; nra;ag;gLk;.

NeHf;$yp cw;gj;jpf;fpua epiyaj;jpw;F jhf;fy; nra;ag;gLk;.

fsQ;rpa ghJfhg;Gf; fhtydpd; fpuak; fsQ;rpa fpua epiyaj;jpw;F


fzdp ntspaPl;L fhfpjr; nryT fzdp jpizf;fsj;jpw;F jhf;fy;

nra;ag;gLk;.

rpw;Wz;br;rhiy Nghd;w nryTfs; gy;NtW fpua epiyq;fSf;F Neubahf


2.2 cjhuzk; Nke;jiy xJf;fPL

xU fk;gdpapd; gpd;tUk; nryTfis fUj;jpy; nfhs;f.

&gh

jpizf;fsk; A apd; Kfhupapd; $yp 40,000

jpizf;fsk; B apd; Kfhupapd; $yp 30,000

jpizf;fsk; A apy; Efug;gl;l Neupy; nghUl;fs; 10,000

jpizf;fsq;fs; AapdhYk,; B apdhYk; gfpug;gl;l

Mjd thlif 60,000

2 Nke;jiy xJf;Fjy;

xJf;fPL vd;gJ KO fpua tplaq;fSk; Neubahf xU fpua myfpw;F my;yJ

fpua epiyaj;jpwF jhf;fy; nra;ag;gLfpw xU nra;KiwahFk;.

Draft Version

CA Sri Lanka 375

fpuaf; fzf;fPl;L Kiwik 3 Nke;jiy fpua epiyaq;fis cs;slf;fyhk;.

fpua epiyak;

101 jpizf;fsk; A

102 jpizf;fsk; B

201 thlif

Nke;jiyf; fpuaq;fs; xt;nthU fpua epiyaj;jpw;Fk; Neubahf xJf;fPL

nra;ag;gLk; mjhtJ & 40,000 +& 10,000 fpua epiyak; 101 ,w;Fk;>& 30,000 fpua epiyak; 102 ,w;Fk; & 60,000 fpua epiyak; 201 ,w;Fk;. njhopw;rhiyapd;

thlif ,Wjpahf ,uz;L cw;gj;jp jpizf;fSf;FkpilNa gfpug;gLk;. Mdhy;

ehshe;j fpua gjptplYf;fhf thlif Kjypy; KOikahf jdpahd xU fpua

epiyaj;jpw;F jhf;fy; nra;ag;gLk;.

gpd;tUk; tpdh Nke;jiy gfpHjy; nra;Kiwia tpsf;Ftjw;fhfg;

gad;gLj;jg;gLk;.

3.1 cjhuzk;: Nke;jiy gfpHjy; - கியான LLC

கியான LLC fk;gdp; ,uz;L cw;gj;jp jpizf;fsq;fisAk; (A,B) ,uz;L

Nritj;jpizf;fsq;fisAk; (guhkupg;G> fsQ;rpak;) nfhz;Ls;sJ. mLj;j

tUlj;jpw;fhd ghjPl;L Nke;jiyfspd; tpguk; fPNo fhl;lg;gl;Ls;sJ.

nkhj;jk;

(&gh ‘000) nkhj;jk;

(&gh ‘000)

ntg;gKk; ntspr;rKk; 19>200 thlif tup 38>400

jpUj;j fpuaq;fs; 9>600 rpw;Wz;br;rhiy 9>000

,ae;jpuk; ngWkhdj; Nja;T 54>000 ,ae;jpu fhg;GWjp 25>000

gfpHjy; vd;gJ Neupy; fpuaq;fis epahakhd mbg;gilapy; fpua

epiyaq;fspw;fpilNa gpupj;jy;.Nrit fpuaepiya fpuaq;fs; cw;gj;jpf; fpua

epiyaq;fSf;fpilNa gu];gu Kiwapy; gfpug;gLk;.

3 Nke;jiyfisg; gfpu;e;jspj;jy;

Draft Version

xt;nthU jpizf;fsj;jpdJk; tpguq;fs;; tUkhW.

A B guhkupg;G fsQ;rpak; nkhj;jk;

epyg;gug;G (m2) 6>000 4>000 3>000 2>000 15>000

,ae;jpuk; Gj;jf

ngWkjp (&)

48>000 20>000 8>000 4>000 80>000

CopaH

vz;zpf;if

50 40 20 10 120

xJf;fg;gl;l

Nke;jiyfs; &

15>000 20>000 12>000 5>000 50>000

Nritj;jpizf;fsq;fspd; Nritfs; gpd;tUkhW gad;gLj;jg;gl;lJ.

A B ghukupg;G fsQ;rpak; nkhj;jk;

Ntiy nra;ag;gl;l

ghukupg;G kzpj;jp

ahyq;fs;

5>000 4>000 ---- 1>000 10>000

fsQ;rpa Ntz;Ljy;

fspd; vz;zpf;if

3>000 1>000 ----- ------ 4>000

3.2 gb epiy 1: nghJthd Nke;jiyfisg; gfpHjy;

Nke;jiy xJf;fPl;bypUe;J Nke;jiy gfpHT njhlHfpwJ.Nke;jiy gfpHtpd;

KjyhtJ gbepiy vy;yh Nke;jiyr; nryTfisAk; cw;gj;jp jpizf;fsk;

cw;gj;jp Nritj; jpizf;fsk; epHthf my;yJ tpw;gid tpepNahf Nke;jiy

vd milahsk; fhz;gJ. ntg;gKk; ntspr;rKk; thlifAk; tupAk;

rpw;Wz;br;rhiy Nghd;w fpuaq;fs; (mjhtJ nghJ Nke;jiyf;fpua

epiyaq;fSf;F xJf;fg;gLfpw fpuaq;fs;) Vida fpua epiyaq;fSf;fpilNa

gq;fplg;gl Ntz;Lk;.

Draft Version

CA Sri Lanka 381

3.2.1 gfpHtpd; mbg;gilfs;

Nke;jiyf; fpuaq;fs; xU epahakhd mbg;gilapy; gq;fplg;gl Ntz;Lk; vd;gJ

Kf;fpakhdJ vd fUjg;gLfpwJ.fpuaq;fspd; rpf;fy; jd;ik fhuzkhf xU

epWtdj;jpd; gy jpizf;fsq;fSf;F nryTfisg; gfpHtjw;F xU Kiwia

kl;Lk; gad;gLj;JtJ rhj;jpakhdJ my;y vd;gij ePq;fs; Vw;Wf;

nfhs;tPHfs;.mjpfk; tof;fj;jpYs;s gfpHT mbg;gilfs; tUkhW.

mbg;gil gpuNahfpf;; ;fg;gLk;

Nke;jiyfs;

mbg;gilfs;

thlif tup ntg;gKk; ntspr;rKk;

fl;llq;fspd; jpUj;jk; kw;Wk;

ngWkhdj; Nja;T.

xt;nthU fpua epiyaj;jpdJk;

jsg;gug;G.

ngWkhdj;Nja;T kw;Wk;

cgfuzq;fspd; fhg;GWjp

cgfuzq;fspd; fpuak; my;yJ Gj;jf

ngWkjp

Mszp mYtyfk;> rpw;Wz;br;rhiy

eyd;Gup mYtyfk; fpuaq;fSk;>

$ypfSk;> fpua KjYjtp

CopaH vz;zpf;if my;yJ

xt;nthU fpua epiyaj;jpYk;

nra;ag;gl;l Ntiyf;fhd

Copakzpj;jpahyq;fs;.

ntg;gKk; ntspr;rKk; fpua epiyaq;fshy; cgNahfpf;fg;gLk; gug;gstpd;

fdtsit gad;gLj;jpAk; gfpHT nra;ag;glyhk; vd;gij Fwpj;Jf; nfhs;f.

Draft Version

380 CA Sri Lanka

3.2.2 cjhuzk:; கியான LLC

NkYs;s கியான LLC jfty;fisg; gad;gLj;jp ehd;F

jpizf;fsq;fspw;FkpilNa Nke;jiyfs; vt;thW gfpug;gl Ntz;Lk; vd

fhl;Lf. (கிட�ய ‘000 ற�)

Jpht

fpua tplak; gfpHtpd; mbg;gil

jpizf;fsk;

&gh ‘000

A

B guhkhpg;G fsQ;rpak; nkhj;jk;

&gh

&gh &gh &gh &gh

ntg;gKk;

ntspr;rKk;

jsg;gug;G

(W1) 7>680 5>120 3>840 2>560 19>200

jpUj;jf;fpuak; jsg;gug;G

(W1) 3>840 2>560 1>920 1>280 9>600

,ae;jpu

ngWமானத Nja;T

,ae;jpu

ngWkjp

(W2)

32>400 13>500 5>400 2>700 54>000

thlif tupfs; jsg;gug;G

(W1)

15>360 10>240 7>680 5>120 38>400

rpw;Wz;br;rhiy CopaH

vz;zpf;if

(W3)

3>750 3>000 1>500 750 9>000

,ae;jpu

fhg;GWjp

,ae;jpu

ngWkjp

(W2)

15>000 6>250 2>500 1>250 25>000

nkhj;jk; 78>030 40>670 22>840 13>660

nra;if topfs;

(1) jsg;gug;G %yk; gfpug;gl;l Nke;jiy

jpizf;fsj;jpw;F gfpu;g;gl;l Nke;jiy =

jpizf;fsj;jhy; cgNahfpf;fg;gLk;

jsg;gug;G X nkhj;j Nke;jiy

nkhj;j jsg;gug;G

cjhuzk;:

jpizf;fsk; A ,w;F gfpug;gl;l ntg;gKk; ntspr;rKk;

6,000 X 19,200,000 = & 7,680,000

15,000

Draft Version

CA Sri Lanka 381

Draft Version

382 CA Sri Lanka

(2) ,ae;jpu ngWkjpapy; gfpug;gl;l Nke;jiy

jpizf;fsj;jpw;F gfpu;g;gl;l Nke;jiy = jpizf;fs ,ae;jpu ngWkjp X nkhj;j Nke;jiy

nkhj;j ,ae;jpuj;jpd; ngWkjp

(3) CopaH vz;zpf;ifapy; gfpug;gLk; Nke;jiyfs;

jpizf;fsj;jpw;F gfpu;g;gl;l Nke;jiy = jpizf;fsj;jpYs;s CopaH

vz;zpf;if X nkhj;j Nke;jiy

nkhj;j CopaH vz;zpf;if

3.3 gb epiy 2 - Nritj; jpizf;fsj;jpd; nryTfis kPsg;gfpHjy;;

,Wjpahf tpw;gid nra;ag;gLk; nghUl;fs; cw;gj;jp jpizf;fsNk cw;gj;jp

nra;fpwJ.,g;nghUl;fSf;F rupahd tpiyiaj; jPHkhdpg;gjw;F ehk; xt;nthU

myifAk; cw;gj;jp nra;a Vw;gLk; nkhj;j fpuaj;ij epHzapf;f Ntz;Lk;.

mjhtJ jdpNa Neubahf cw;gj;jpapy; gad;gLj;jg;gLk; $yp %yg;nghUs;

fpuak; kl;Lky;y guhkhpg;G fsQ;rpak; rpw;Wz;br;rhiy Nghd;wtw;wpy;

mspf;fg;gLk; Nritfspd; Neupy; fpuaj;ijAk; NrHf;f Ntz;Lk;.

vkJ Nehf;fk; vy;yh Nritj; jpizf;fsj;jpdJk; fpuaj;ijAk; cw;gj;jp

jpizf;fsj;jpw;F %d;W topfspy; xd;wpy; kPs gfpHjy; MFk;.

(a) Neh; Kiw> Nrit epiyaf; fpuaj;ij cw;gj;jp jpizf;fsq;fspw;F

khj;jpuk; gfpHjy;.

(b) gbapwf;f Kiw (Step down method) Nrit epiyaj;jpd; fpuaq;fis

cw;gj;jp jpizf;fsj;jpw;F kl;Lky;yhky; kw;iwa rpy Nritiag;

gad;gLj;jk; Nritepiaj;jpw;Fk; gfpug;gLk;.

(c) jpUk;gj;jpUk;g tpepNahfpj;jy; Kiw (repeted distribution method)(or reciprocal),jpy; Nrit epiyaj;jpd; fpuaq;fs; cw;;gj;jp

jpizf;fsq;fSf;Fk; Nritfisg; gad;gLj;Jk; Nritj;

jpizf;fsq;fSf;Fk; gfpug;gLk;. .gpd;dH Nrit epiyaf; fpuaq;fs;

gbg;gbahf cw;gj;jp jpizf;fsj;Jf;;Fk; gfpug;gLk;.,e;;j Kiw Nritj;

jpizf;fsq;fs; xd;Wf;nfhd;W Ntiy nra;Ak; NghJ mjhtJ Nritj;

jpizf;fsq;fs; xd;W kw;nwhd;wpd; Nritia gad;gLj;Jk; NghJ c+k; guhkupg;G jpizf;fsk; rpw;Wz;br;rhiyiag; gad;gLj;Jk; mNj Ntis

rpw;Wz;br;rhiy jd;Dila cgfuzq;fs;; cupa Kiwapy; ,aq;Ffpwjh

vd;gij cWjpg;gLj;j my;yJ kpd;Fkpo;fs; kw;Wk; Fijfis (plug) khw;Wjy; Nghd;w NtiyfSf;F guhkupg;G jpizf;fsj;jpy; jq;fpAs;sJ.

gu];gu Nrit Kiwapy;; xU fye;Jiuahly;; kl;LNk vjpHghHf;fg;gLtjhf

cq;fs; ghlj;jpl;lk; Rl;bf;fhl;LfpwJ.

Draft Version

CA Sri Lanka 383

3.3.1 gfpHtpd; mbg;gilfs;

Nrit fpuaepiyaj;jpd; fpuaq;fis gfpHtjw;F vd;d Kiw

gad;gLj;jg;gl;lhYk; gfpug;gLk; mbg;gil epahakhdjhf ,Uf;f Ntz;Lk;. xU

tpj;jpahrkhd gfpHT mbg;gil xt;nthU Nritf;fpua epiyaj;jpw;Fk;

gpuNahfpf;fg;glyhk;. ,J gpd;tUk; ml;ltizapy; tpsf;fg;gLfpwJ.

Nritf; fpua

epiyak;

rhj;jpakhd gfph;T mbg;gil

fsQ;rpak; nghUs; Ntz;Liffspd; vz;zpf;if my;yJ

fpuag; ngWkjp

guhkupg;G xt;nthU fpua epiyaj;jpw;Fk; nra;ag;gl;l

guhkupg;G Ntiy kzpj;jpahyq;fs;

cw;gj;jp jpl;lkply; xt;nthU cw;gj;jp fpua epiyaj;jpYk; Ntiy

nra;j NeH $yp kzpj;jpahyq;fs;

3.3.2 kPsg;gfpHjypd; NeH Kiw

kPs; gfpHjypd; NeH Kiw vd;gJ xt;nthU Nritf;fpua epiyaj;jpd;

fpuaq;fisAk; cw;gj;jpf; fpua epiyaj;jpw;F khj;jpuk; gfpHjy;.

gpd;tUk;; cjhuzj;ij nra;tjd; %yk; ,e;j Kiw ,yFthf

tpsf;fg;gl;Ls;sJ.

3.3.3 cjhuzk; கியான LLC; NeH Kiw (Nrit epiyaq;fSf;fpilNa

eilngw;w Ntiy Gwf;;fzpf;fg;gLfpwJ.)

A

&gh ‘000

B

&gh ‘000

guhkupg;G

&gh ‘000

fsQ;rpak;

&gh ‘000

xJf;fPL nra;ag;gl;l

fpuaq;fs; (gFjp 4.1

,ypUe;J)

15,000 20,000 12,000 5,000

nghJf;fpuaq;fs;

(gFjp 4.2.2 ,ypUe;J) 78,030 40,670 22,840 13,660

93,030

60,670

34,840

18,660

Draft Version

384 CA Sri Lanka

Nritj; jpizf;fsq;fspd; Nritfs; gpd;tUkhW gad;gLj;jg;gLfpwJ.

A B fsQ;rpak; nkhj;jk; guhkupg; G

ghtpf;fg;gl;l guhkupg;G

kzpj;jpahyq;fs;

5,000

4,000

--------

1,000

10,000

fsQ;rpa

Ntz;Ljy;fspd;

vz;zpf;if

3,000

1,000

1,000

--------

5,000

Njitg;gLtJ.

kPsg;gfpH;jypd;; NeHKiwiag; gad;gLj;jp jpizf;fsk; A kw;Wk; B Mfpatw;wpd;

nkhj;j cw;gj;jp Nke;jiyf;fpuaj;ij fzpg;gpLf.

jPHT

Nritj; jpizf;fsk;

gfph;jy; mbg;gil nkhj;jf; fpuak;

& ‘000

jpizf;fsk;

A

jpizf;fsk;

B

guhkupg;G guhkupg;G

kzpj;jpahyq;fs;(W1) 34,840 19,386 15,484

fsQ;rpak; Ntz;Ljy;fspd;

vz;zpf;if (W2) 18,660 13,995 4,665

53,500 33,357 20,149

Kd;dH xJf;fg;gl;l fpuaq;fs; 153,700 93,030 60,670

nkhj;j Nke;jiy 207,200 126,381 80,819

nra;iffs;

(1) guhkupg;G jpizf;fs Nke;jiyfs;.

,it gpd;tUkhW kPsg;gfpug;gLfpd;wd.

jpizf;fsk; AapYk; ,BapYk;; Ntiy nraj nkhj;j kzpj;jpahyq;fs;

= 5,000 + 4,000 = 9,000 kzpj;jpahyq;fs

jpizf;fsk; A f;F kPsg;gfpHe;jJ = 5,000 × &34,840,000 =&19>356,000

9,000

jpizf;fsk; B f;F kPsg;gfpHe;jJ = 4,000 × &34,840,000 = &15>484,000

9,000

Draft Version

CA Sri Lanka 385

(2) fsQ;rpa jpizf;fs Nke;jiyfs;

,it gpd;tUkhW kPsg;gfpug;gLfpd;wd.

fsQ;rpa Ntz;Ljy;fspd; nkhj;j vz;zpf;if

= 3,000 + 1,000

( jpizf;fsq;fs; A f;Fk; B f;Fk;) = 4,000

jpizf;fsk; A f;F kPsg;gfpHe;jJ

= 3,000 ×&18,660,000 = &13,995,000

4,000

jpizf;fsk; B f;F kPsg;gfpHe;jJ

= 1,000 × &18,660,000 = &4,665,000

4,000

nkhj;j Nke;jiyfSk; jw;NghJ epahakhd mbg;gilapy; ,uz;L cw;gj;jp

jpizf;fsq;fspw;F ,ilNaAk; gq;fplg;gl;Ls;sJ.

gpd;tUk; ml;ltiz ��ம LLCapd; 5 jpizf;fsq;fSf;F gfpug;gl;l Nke;jiyfisf;

fhl;LfpwJ.

,ae;jpu

epiyak;

,ae;jpu

epiyak;

xd;wpizj;jy; rpw;W}z;br;

rhiy

guhkupg;G

nkhj;jk;

&gh‘000 A

&gh‘000

B

&gh‘000

&gh‘000

&gh‘000

&gh‘000

Neupy; $yp 78,560 8,586 9,190 15,674 29,650 15,460

ghtidg;

nghUs;fs;;

16,900 6,400 8,700 1,200 600 -----

thlifAk;

tupAk;

16,700 3,711 4,453 5,567 2,227 742 fhg;GWjp 2,400 533 640 800 320 107

kpd;rhuk; 8,600 4,730 3,440 258 ------ 172

ntg;gKk;

ntspr;rKk;

3,400

756

907

1133

453

151

ngWkhdj;

Nja;T

40,200

20,100

17,900

2,200

------

-------

166,760 44,816 45,230 26,832 33,250 16,632

tpdh kPsg; gfpu;jy;

Draft Version

386 CA Sri Lanka

Vida jfty;fs;

nkhj;jk;

,ae;jpu epi

yak;

A ,ae;jpu epi

yak;

B xd;wpi

dj;jy;

rpw;W}z

;br;rhiy

guh

kupg;G

kpd; ghtidj;njhopy;El;g

kjpg;gPL (%) 100 55 40 3 - 2

Neu; $yp (kzpj;jpahyq;fs;) 35,000 8,000 6,200 20,800 - -

,ae;jpu ghtid

(kzpj;jpahyq;fs;)

25,200 7,200 18,000 - - -

jsg;gug;G (rJukPw;wu;fs;) 45,000 10,000 12,000 15,000 6,000 2,000

Njitg;;gLtJ

ePq;fs; kpfg; nghUj;jkhdnjdf; fUJk; mbg;gilfspy; ��ம LLC ;apd; %d;W

cw;gj;jp jpizf;fsq;fspw;fhd (,ae;jpu epiyak;A, ,ae;jpu epiyak; B kw;Wk; xd;wpizj;jy;) nkhj;j Nke;jiyf; fpuaq;fisf; fzpg;gpLf.

nkhj;jk;

(&gh) ‘000

A (&gh) ‘000

B (&gh) ‘000

xd;wpi

zj;jy;

(&gh) ‘000

rpw;W}z

;br;rhiy

(&gh) ‘000

guh

kupg;G

(&gh) ‘000

gfpu;T mbg;gil

nkhj;j

Nke;jiyfs;

166,760

44,816

45,230

26,832

33,250

16,632

-

kPs; gfpu;T

(W1)

-

7,600

5,890

19,760

(33,250)

-

Neu; $yp

kPs; gfpu;T

(W2)

-

4,752

11,880

-

-

(16,632)

,ae;jpu

ghtid

nkhj;jk; 166,760 57,168 63,000 46,592 - - -

tpil

Draft Version

CA Sri Lanka 387

nra;if

1 rpw;Wz;br;rhiy Nke;jiyfs;

nkhj;j Neu; $yp kzpj;jpahyq;fs; = 35,000

,ae;jpu epiyak; A =

,ae;jpu epiyak; B =

Xd;wpizj;;;jy; =

2 guhkupg;G Nke;jiyfs;

nkhj;j ,ae;jpu kzpj;jpahyq;fs; = 25,200

,ae;jpu epiyak; A =

,ae;jpu epiyak; B =

18,0

nkhj;j Nke;jiy %d;W cw;gj;jp jpizf;fsqf;

mbg;gilapy; gq;fplg;gl;Ls;sd.

Sf;;fpilapy; epahakhd

3.3.4 kPs;; gfpu;tpd; gbapwf;fKiw (Elimination method of reapportionment) ,k;Kiw gpd;tUkhW nrayw;gLfpwJ.

gbKiw 1 : Nritf;fpua epiyaj;jpd; Nke;jiyfis mjd; Nritfisg;

ghtpf;Fk; Vida vy;yh epiyaq;fSf;Fk; kPsg;gfpu;T nra;jy;

(cw;gj;jp kw;Wk; Nrit)

gbKiw 2 : vQ;rpa Nrit fpua epiyaj;jpd; Nke;jiyfis cw;gj;jp

jpizf;fsj;jpw;F khj;jpuk; kPs; gfpu;T nra;aTk;.Vida

Nritf;fpua epiyak; Gwf;fzpf;fg;gLfpwJ.

8,00035,000

×33,250,000 =7,600,000

6,20035,000

×33,250,000 =5,890,000

28,80035,000

×33,250,000 =19,760,000

7,20025,200

×16,632,000 =4,752,000

18,00025,000

×16,632,000 =11,880,000

Draft Version

388 CA Sri Lanka

3.3.5 cjhuzk; கியான LLC gbapwf;fk; Kiw

A

& ‘000

B

&‘000

guhkupg;G

&.‘000

fsQ;rpak;

&‘000

xJf;fg;gl;l fpuaq;fs;; (gFjp 4.1

,ypUe;J)

15,000

20,000

12,000

5,000

nghJf;fpuaq;fs;; (gFjp 4.2.2.

,ypUe;J)

78,030

40,670

22,840

13,660

93,030 60,670 34,840 18,660

Nritj;jpizf;fq;fspd; Nritfs; gpd;tUkhW gad;gLj;jg;gLfpd;wd.

A

&

B

&

guhkupg;G fsQ;rpak; nkhj;jk;

gad;gLj;jg;gl;l guhkupg;G

kzpj;jpahyq;fs; 5,000

(50%)*

4,000

(40%)

- 1,000

(10%)

10,000

100%

fsQ;rpa Ntz;Lif

vz;zpf;if 3,000**

(60%)

1,000

(20%)

1,000

(20%)

- 5,000

(100%)

* 5,000/1,000 X 100% = 50% 4,000/10,000 = 40% , 1,000/10,000 = 10%

** 3,000/5,000 x 100 = 60% , 1,000/5,000 = 20% , 1000/5000 = 20%

Njitg;gLtJ

gbapwf;f Kiwiag; gad;gLj;jp fsQ;rpaj; jpizf;fsj;jpypUe;J njhlq;fp

Nritj;jpizf;fsj;jpd; Nke;jiyf;; fpuaq;fis gfpu;T nra;aTk;;.

(கிட�ய ‘000 ற�)

Draft Version

CA Sri Lanka 389

jPu;T

A

&‘000

B

&‘000

guhkupg;G

&‘000

fsQ;rpak;

&‘000 Nke;jiyf;fpuaq;fs;;

(nghJthdJ kw;Wk;

xJf;fg;gl;lJ)

93,030

60,670

34,840

18,660

fsQ;rpa gfpu;T (60% / 20% / 20%)

11,196

3,732

3,732

(18,660) 38,572

guhkupg;G gfpu;T

p ;

21,429 17,143 (38,572) - 125,655 81545 - -

guhkupg;G jpizf;fsj;jpw;F Kjypy; gfpu;T nra;jpUe;jhy; Nke;jiy & 34>840

gpd;tUkhW gfpug;gl;bUf;Fk;

A

&‘000

B

&‘000

guhkupg;G

&‘000

fsQ;rpak;

&‘000

Nke;jiyf;fpuaq;fs;

(nghJthdJk; kw;Wk;

xJf;fg;gl;lJk;)

93,030

60,670

34,840

18,660

guhkupg;G gfpu;T (50%, 40%, 10%)

17,420

13,936

(34,840)

3,484

22,144

fsQ;rpag; gfpu;T

(3/4 / 1/4)

16,608

5,536

-

(22,144)

127,058

80,142

-

-

Fwpg;G : ,Wjpg; ngWNgW vg;gb tpj;jpahrg;gLfpwJ vd ftdpf;f. Kjypy;

gfpug;gLtJ fsQ;rpa jpizf;fskh? my;yJ guhkupg;Gj; jpizf;fskh

vd;gijg; nghWj;jJ.

xU Nritf;fpuaepiyak; kw;iwatw;Wld; xg;gpLk; NghJ cau;e;j Nke;jiyf;

fpuaq;fisf; nfhz;bUe;jhy; mj;Jld; Vida Nritf;fpua epiyaq;fSf;F

ngUk;gq;F Ntiy nra;jpUe;jhy; me;j Nrit epiyaj;jpd; Nke;jiyfs;

Kjypy; kPs; gfpu;T nra;ag;glNtz;Lk;.

5 9

4 9 ,

Draft Version

390 CA Sri Lanka

சதிககா fk;gdp ,uz;L Nritj;jpizf;fisf; nfhz;L ,uz;L cw;gj;jp

jpizf;fsq;fspw;F Nritahw;WfpwJ. xt;nthU jpizf;fsj;jpw;Fk; gfpu;T

nra;ag;gl;l Nke;jiyf; fpuaq;fs;; tUkhW

cw;gj;jp 1 cw;gj;jp 2 Nrit 1 Nrit 2

& & & &

97>428>000 84>947>000 9>384>000 15>823>000

Nrit 1 jpizf;fsk; 40>000 kzpj;jpahyq;fs;; kw;iwa jpizf;fsq;fSf;fhf

Ntiy nra;a vjpu;ghu;f;fg;gLfpwJ.

kzpj;jpahyq;fs;

cw;gj;jp 1 20>000

cw;gj;jp 2 15>000

Nrit 2 5>000

Nrit 2 jpizf;fsk; 12>000 kzpj;jpahyq;fs; Vida jpizf;fsq;fSf;fhf

Ntiy nra;Ak; vd vjpu;ghu;f;fg;gLfpwJ.

kzpj;jpahyq;fs;

cw;gj;jp 1 3>000

cw;gj;jp 2 8>000

Nrit 1 1>000

Njitg;gLtJ

epjp ,af;Fனu; ,uz;L Nrit epiyaq;fspdJk; fpuaq;fis Neu;Kiwiag;

ghtpj;J kPs;gfpu;T nra;Ak;gb Nfl;Ls;shu;.

tpdh kPs;gfpu;T(2)

Draft Version

CA Sri Lanka 391

cw;gj;jp 1

&‘000 cw;gj;jp 2

&‘000 Nrit 1

&‘000 Nrit 2

&‘000 97>428 84>947 9>384 15>823

Nrit1fpuaq;fs;

gfpu;T (20:15)

5>362

4>022

(9>384)

-

102>790 88>964 - 15>823

Nrit2fpuaq;fs;

gfpu;T (3:8)

4>315

11>508

- (15>823)

107>105 100>477 - -

epjp ,af;FனUf;F ,uz;L Nrit epiyaq;fspd; fpuaq;fisAk; vg;gb

gfpu;e;Js;sPu;fs; vd fhl;ba NghJ mtu; nrhd;dhu; Neu; Kiwia ehk;

gad;gLj;Jtjhf $wpNddh? ehd; nrhy;yf; fUjpaJ gbapwf;f Kiw

Njitg;gLtJ gbapwf;f Kiwia vg;gbg; gad;gLj;JtJ vd;gJ ckf;Fj; njupAk; vd;gij epjp

,af;FdUf;F ep&gpj;Jf;fhl;Lf. (Fwpg;G. Nritj;jpizf;fsk; 1 ,d; Nke;jiyia

Kjypy; gfpu;f). (கிட�ய ‘000 ற�)

tpil

tpdh gbapwf;f Kiw

Draft Version

390 CA Sri Lanka

gbapwf;f Kiw cw;gj;jp 1

&‘000 cw;gj;jp 2

&‘000 Nrit 1

&‘000 Nrit 2

&‘000 97>428 84>947 9>384 15>823

Nrit1fpuaq;fs;

gfpu;T (20:15:5)

4>692

3>519

(9>384)

1>173

102>120 88>466 - 16>996

Nrit2fpuaq;fs;

gfpu;T (3:8)

4>635

12>361

-

(16>966)

106>755 100>827 - -

tpil

Draft Version

Draft Version

392 CA Sri Lanka

4 gu];gu ேசைவ Kiwயின கழ மள பகிர�

தறேபா� நாஙகள 'எளிய' �ழநிைலயில ஒேர ஒ� ேசைவத திைணககளமான� மறைறய ேசைவத திைணககளததின ேசைவைய பயனப�த�வைத பாரதேதாம, நாஙகள ேம�ம சிககலான நிைலைமயில 'பரஸபர' ேசைவ �ைறக� நகர ��ம. இ� ஒெவா� ேசைவ திைணககள�ம மறைறய ேசைவத திைணககளதைத பயனப�த�வதா�ம.(கியான LLC உதாரணததில, களஞசியம பராமாிபைப பயனப�ததலாம மற�ம பராமாிப� களஞசியதைத பணப�ததலாம.

4.1 cjhuzk;: கியான LLC jpUk;gj;jpUk;g gfpUk;; Kiw

A

&

B

&

ghuhkupg;G

&

fsQ;rpak;

&

xJf;fPL nra;ag;gl;l

fpuaq;fs; (gFjp 4.1

,ypUe;J

15,000 20,000 12,000 5,000

nghJf;; fpuaq;fs; gFjp

4.2.2 ,ypUe;J) 78,030 40,670 22,840 13,660

93,030 60,670 34,840 18,660

A

&

B &

guhkupg;G

&

fsQ;rpak;

&

nkhj;jk;

&

gad;gLj;jg;gl;l

guhkupg;G

kzpj;jpahyq;fs;

5,000

4,000

-

1,000

10,000

fsQ;rpa

Ntz;Ljy;fspd;

vz;zpf;if

3,000 1,000 1,000 - 5,000

ேதைவபப�வ�:

guhkupg;G kw;Wk; fsQ;rpa jpizf;fsq;fspd; Nke;jiyfs; vt;thW ,uz;L

cw;gj;jp jpizf;fsq;fSf;Fk; gfpug;gl;bUf;Fk; vdf; fhl;Lf. NkYk; xt;nthU

cw;gj;jp jpizf;fsj;jpdJk; nkhj;j Nke;jiyfisf; fzpg;gpLf.

Draft Version

CA Sri Lanka 393

jPu;T

nghJ kw;Wk; xJf;fPL nra;ag;gl;l Nke;jiyfis gfpu;tij Qhgfg;gLj;Jq;fs;;.

guhkupg;G kw;Wk; fsQ;rpaj;jpw;fhd gfpu;T mbg;gilfs; Kd;ida

cjhuzj;jpYs;sit Nghd;W xNu khjpupahditNa. (mjhtJ nra;ag;gl;l

guhkupg;G kzpj;jpahyq;fs; kw;Wk; fsQ;rpa Ntz;Ljy;fspd; vz;zpf;if)

&gh ‘000

A

&gh

B

&gh

guhkupg;G

&gh

fsQ;rpak;

&gh

nkhj;j Nke;jiy (nghJthdJk;

kw;Wk; xJf;fPL nra;ag;gl;lJk;)

93,030

60,670

34>840

18>660

guhkupg;G gfpu;T (Fwpg;G (m)) 17,420 13,936 (34,840) 3,484 - - G+r;rpak; 22,144

fsQ;rpa gfpu;T (Fwpg;G (M)) 13,286 4,429 4,429 (22,144) 4,429 G+r;rpak;

guhkupg;G gfpu;T 2,215 1,772 (4,429) 442

G+r;rpak; 442

fsQ;rpa gfpu;T (Fwpg;G (,)) 332 110 G+r;rpak; (442)

nkhj;j Nke;jiyfs; 126,283 80,917 G+r;rpak; G+r;rpak;

Fwpg;Gf;fs;

m ) ve;j jpizf;fsj;ij KjyhtJ gfpu;Tf;F njupT nra;fpwPu;fs; vd;gJ

nghUl;ly;y. gpd;tUkhW gfpug;gLfpwJ.

jpizf; fsj; jpy; Ntiy nra;ag; gl; l guhkupg;G kzpj; jpahyq; fs; × 34,840,000 Ntiy nra;ag; gl; l nkhj;j guhkupg;G kzpj; jpahyq; fs;

cw;gj;jpj; jpizf;fsk; A = 5,000

10,000

× &34,840,000 = &17,420,000

cw;gj;jpj; jpizf;fsk; B =

fsQ;rpaj;jpizf;fsk; =

4,000 × &34,840,000 = &13,936,000

10,000 1,000

× &34,840 = &3,484,000 10,000

Draft Version

394 CA Sri Lanka

M ) fsQ;rpa Nke;jiyfs; gpd;tUkhW gfpu;T nra;ag;gLfpd;wd.

jpizf; fsj; jpw; fhd fsQ; rpa Ntz; Ljy; fspd; vz; zpf; if × 22,144,000 nkhj;jfsQ; rpa Ntz; Ljy; fspd; vz; zpf; if

cw;gj;jpj; jpizf;fsk; A =

cw;gj;jpj; jpizf;fsk; B =

guhkupg;G =

3000 5000

1000 5000

1000 5000

× &22144 = &13236

× &22144 = &4429

× &22144 = &4429

,) jpUk;gj;jpUk;g gq;fpLk; Kiwapy; cs;s gpur;rpid ePq;fs; xU

fzpg;gPLfis gy jlit nra;ayhk;. rpwpa vz;iz re;jpf;Fk; NghJ (Nky;

cs;s &442,000 Nghy) cw;gj;jp jpizf;fsq;fspilNa kl;Lk; mijg;

gfpu;tjw;F ePq;fs; jPu;khdpf;fyhk;. ,t;tplaj;jpy; ehk; guhkupg;Gf;fhd

fsQ;rpa Ntz;Ljy;fisg; Gwf;fzpf;fpd;Nwhk; NkYk; gfpu;Tf;F

mbg;gilahf cw;gj;jpj; jpizf;fsj;jpw;fhd nkhj;j fsQ;rpa

Ntz;Ljy;fis vLj;Jf; nfhs;fpNwhk; (mjhtJ 4>000) cw;gj;jp

jpizf;fsk; A ,w;fhd gfpug;gl;l njhif gpd;tUkhW fzpg;gplg;gLfpwJ.

A ககான களஞசிய ேவண�தல ×களஞசிய ேமநதைலகள

ெமாத களஞசிய ேவண�தலகள (A+B)

=3,000 × & 442,000 = & 332,000 4,000

Draft Version

KE2 mj;jpahak; 10: Nke;jiyfSf;fhd fzf;fPL

CA Sri Lanka 395

xNukhjpupahd myFfis cw;gj;jp nra;Ak; xU cw;gj;jp jpizf;fsj;ijf;

nfhz;l epWtdk; nkhj;j Nke;jiyfis cw;gj;jp nra;ag;gl;l

myFfspw;fpilNa gpupj;Jf; nfhs;Sk;.cs;slf;ff;; fpuatpay; vd;gJ

Nke;jiyfis gy;NtWgl;l cw;gj;jpfspw;fpilNa epahakhd mbg;gilapy;

gfpHT nra;Ak; xU KiwahFk;.

5.1 cs;slf;ff; fpuatpay; mtrpakhdjh?

xU fk;gdp xU cw;gj;jpapd; 100 myFfis xt;nthU thuKk; cw;gj;jp nra;J

tpw;gid nra;fpwJ vd vLj;Jf;nfhs;Nthk;.xU myFf;fhd Kjd;ikf; fpuak;

&.600.NkYk; myF tpw;gid tpiy &.1,000. cw;gj;jp Nke;jiyf;fpuak; xU

thuj;jpw;F &20,000. epHthf> tpw;gid kw;Wk; tpepNahfk; Nke;jiyf;fpuak; xU

thuj;jpw;F & 15,000. thuhe;j ,yhgk; gpd;tUkhW fzpg;gplg;gLk;.

&gh ‘000 &gh ‘000

tpw;gid (100 myFfs; × &.1,000) 100

Kjd;ikf;fpuak; (100 ×&.600) 60

cw;gj;jp Nke;jiyfs; 20

epHthf tpw;gid tpepNahf Nke;jiyfs; 15

95

,yhgk; 5

cs;slf;ff;; fpuatpaypy; Nke;jiyf;fpuaq;fs; cw;gj;jp nra;ag;gl;l kw;Wk;

tpw;fg;gl;l xt;nthU myFf;Fk; NrHf;fg;gLk;.

xU myFf;F &gh

mynfhd;Wf;fhd Kjd;ikf;fpuak; 600

cw;gj;jp Nke;;jiy (& 20,000 xU thuj;Jf;F 100 myFfSf;F) 200

KO njhop;w;rhiy fpuak; 800

thuhe;j ,yhgk; gpd;tUkhW fzpg;gplg;gl;bUf;Fk;.

5 cs;slf;ff; fpuatpay;

cs;slf;ff; fpuatpaypd; Nehf;fk; Xu; cw;gj;jpg; nghUspd; nkhj;jf;fpuaj;jpy;

epWtdj;jpd; nkhj;j Nke;jiyfspd; nghUj;jkhd ghfj;ij cl;gLj;JtjhFk;.

xU ‘nghUj;jkhd ghfk;’ vd;gJ nghJthf xU Ntiyia G+u;j;jp nra;tjw;F

my;yJ xU myF cw;gj;jpia nra;tjw;FvLj;j Neuk; kw;Wk; Mw;wiyg;

gpujpgypf;ff; $bajhd xU njhif vdf; fUjg;gLfpwJ.

Draft Version

KE2 |mj;jpahak; 10: Nke;jiyfSf;fhd fzf;fPL

396 CA Sri Lanka

&gh ‘000

tpw;gid 100

fop; tpw;gidapd; njhopw;rhiyf;fpuak; 80

nkhj;j ,yhgk; 20

fop epHthf tpw;gid tpepNahf fpuaq;fs; 15

Njwpa ,yhgk; 5

vg;NghJk; my;yhky; rpy Ntisfspy; epHthf tpw;;gid> tpepNahf>

Nke;jiyf;fpuaq;fSk; KO tpw;gidf; fpuaj;ijg; ngWtjw;F myFf;

fpuaq;fSf;F NrHf;fg;gLfpwJ.

&gh myFf;F

Kjd;ikf;fpuak; 1 myFf;F 600

njhopw;rhiy Nke;jiyf; fpuak; 1 myFf;F 200

epHthf tpw;gid tpepNahff;fpuak; 1 myFf;F 150

tpw;gidapd; KOf;fpuak; 950

thuhe;j ,yhgk; gpd;tUkhW fzpg;gplg;gl;bUf;Fk;

tpw;gid

1,000

fop KO tpw;gidf;fpuak; 950

,yhgk; 50

,yf;fq;fs; vt;thW ntspg;gLj;jg;gl;bUe;jhYk;>thuhe;j ,yhgk; Vw;fdNt &

50 vd ntspg;gilahf njhpaf;$bajhf ,Ue;jpUf;fyhk;. vdNt> cs;slf;ff;

fpuatpay; vt;thW VjhtJ fzf;fPl;L Nehf;fj;jpw;F cjTfpwJ?

cs;slf;ff; fpuatpay;; gad;gLj;Jtjw;fhd Nfhl;ghl;L epahag;gLj;jyhdJ

vy;yh cw;gj;jp Nke;jiyfSk; epWtdj;jpd; ntspaPl;il cw;gj;jp nra;tjw;F

Vw;gLfp;d;wd. .MfNt xt;nthU cw;gj;jp myFk; ,j;jifa fpuaq;fspypUe;J

rpy ed;ikfisg; ngWfpd;wd. MfNt xt;nthU ntspaPl;L myFf;Fk; rpy

Nke;jiyf; fpuaq;fs; jhf;fy; nra;ag;gl Ntz;Lk;.

Draft Version


CA Sri Lanka 397

5.1.1 cs;slf;ff; fpuatpaiy gad;gLj;Jtjw;fhd eilKiwf;

fhuzq;fs;

(a) ,Ug;G kjpg;gPLfs;: ifapypUf;Fk; ,Ug;Gf;fs; ,uz;L fhuzq;fSf;fhf

kjpg;gplg;gl Ntz;Lk;.

1. epjpepiyikf; $w;wpy; ,Wjp ,Ug;G njhiff;fhf

2. ,yhg el;lf; $w;wpy; tpw;gidf;fpua njhiff;fhf

,Ug;G kjpg;gPlhdJ xU fhyg;gFjpf;fhd ,yhgfuj; jd;ikapy;

jhf;fj;ij Vw;gLj;Jk; fhuzk; tpw;gidf;fpuak; fzpg;gplg;gLk;

topKiwjhd;.

cw;gj;jp nra;ag;gl;l nghUspd; fpuak;.

+ Muk;g ,Ug;gpd; ngWkjp

,Wjp ,Ug;gpd; ngWkjp

= tpw;gidf;; fpuak;

vq;fs; cjhuzj;jpy; ,Wjp; ,Ug;G Kjd;ikf;fpuaj;jpy;

kjpg;gplg;glyhk;. (& 6) Mdhy; cs;slf;f fpuatpaypy; mit

KOtJk; cs;slf;fg;gl;l njhopw;rhiyf; fpuaj;jpy; & 8 ,y;

kjpg;gplg;glyhk;.(mitKOtpw;gidf; fpuakhd & 9.50 ,y;

kjpg;gplg;glkhl;lhJ. fhuzk; KbTg;nghUs; ,Ug;gpw;fhf cw;gj;jp

nra;ag;gLk; nghUSf;fhf Vw;gLk; xNu fpuak; njhopw;rhiyf; fpuak;

kl;LNk.

(b) tpiyaply; jPh;khdq;fs; mNefkhd fk;gdpfs; xt;nthU

cw;gj;jpg;nghUspdJk; KO cw;gj;jpf; fpuaj;ij my;yJ tpw;w nghUspd;

fpuaj;ijf; fzpg;gpl;L mjw;F Nky; xU ,yhg vy;iyia itj;J tpw;gid

tpiyiaj; jPhkhdpf;fpd;wd.vkJ cjhuzj;jpy; tpw;Fk; tpiyia &10 Mf

jPHkhdpf;Fk; nghUl;L fk;gdp xU epiyahd nkhj;jyhg vy;iyia

njhopw;rhiyf; fpuaj;jpy; 25%khf my;yJ tpw;Fk; tpiyapy; 20%khf

nfhz;bUf;fyhk;. ‘KOr;nryT+ tpiyaply;’ Kiw Fwpg;ghf Ntiy my;yJ

xg;ge;j Ntiy nra;Ak; fk;gdpfSf;F cgNahfkhf

,Uf;fyhk;.,q;Nf xt;nthU NtiyAk; my;yJ xg;ge;j NtiyAk;

tpj;jpahrkhf ,Uf;Fk;. mjdhy; xU epak myF tpw;gid tpiyia

epHzapg;gJ ,ayhJ.cs;slf;ff; fpuatpay; gad;gLj;jhky; KOf;

fpuaj;ij fzpg;gJ rpukk;.

(c) tpj;jpahrkhd cw;gj;jpg; nghUl;fspd; ,yhgfuj;jd;ikia ];jhgpj;jy;.

cs;slf;ff; fpuatpaYf;F rhHghd ,t; thjk; kpfTk; tpthjj;jpw;FupaJ.

Mdhy; ,q;F Fwpg;gplg;gLtJ xU fk;gdp xd;wpw;F Nkw;gl;l nghUl;fis

tpw;why; Nke;jiyf;fpuaq;fs; epahakhd mbg;gilapy; gfpug;gl;L xt;nthU

nghUspd; tpw;gid fpuaj;Jld; NrHf;fg;gl;lhy; xopa xt;nthU jdpg;gl;l

nghUSk; vt;tsT ,yhgfukhdJ vdj; jPhg;gpLtJ rpukk;.

cs;slf;ff; fpuatpaiy gad;gLj;Jtjw;fhd gpujhd fhuzq;fs; ,Ug;G

kjpg;gPLfs;>tpiyaply; jPHkhdq;fs; kw;Wk; NtWgl;l

,yhgj;jd;ikia epWTjy;.

Draft Version


398 CA Sri Lanka

5.1.2 rHtNjr fzf;fPl;L epakk; 2 (IAS2) epjpf; fzf;fPl;by; IAS 2 ,Ug;G nghUs; %yk;; cs;slf;ff; fpuatpay;

ghpe;Jiuf;fg;gl;Ls;sJ.,jpy; epjpf; fzf;fPl;L Kiwikfs; gw;wp $WfpwJ. fpuaf;

fzf;fhsH Rje;jpukhf (Nfhl;ghl;L uPjpahf ) vd;d Kiw rpwe;jjhf

fhzg;gLfpwNjh mk;Kiwapy; ,Ug;Gg; nghUis kjpg;gplyhk; Mdhy; fk;gdpfs;

epjpf;fzf;fPl;by; KiwikiaAk; fpuaf;fzf;fPl;L KiwikiaAk; xd;whf;fp xU

jdpj;j fzf;fPl;L Kiwikia tFj;jhy; ,Wjp ,Ug;G kjpg;gply;IAS2 My;

epHzak; nra;ag;gLk;.

IAS 2 rhjhuz tpahghug; Nghf;fpy; vy;yh ,Ug;Gg; nghUl;fisAk;

jw;Nghija‘,lj;jpw;Fk;>; epiyf;Fk;’ nfhz;L tUtjw;F Vw;gl;l fpuaq;fs;

vy;yhtw;iwAk; cs;slf;fpajhf vy;yh ,Ug;Gg; nghUl;fspd; fpuaKk; ,Uf;f

Ntz;Lk; vd Rl;bf;fhl;LfpwJ. nryT nra;ag;gl;l ,f; fpuaq;fs; njhlHGila

vy;yh cw;gj;jp Nke;jiyfSk; mit fhy mbg;gilapy; $l;Lwthf ,Ue;jhYk;

cs;slf;fg;gLk;. kWGwk; $wpd;; epjpf; fzf;fPl;by; ,Wjp nghUspUg;G KO

njhopw;rhiyf; fpuaj;jpy; kjpg;gplg;gl;bUf;f Ntz;Lk;. .MfNt fpuaf; fzf;fPl;L

KiwikapYk; mNj Kiwapy; nghUspUg;G kjpgg;

nghUj;jkhdJk; MFk;.

5.1.3 cs;slf;ff; fpuatpay; fl;lq;fs;

plg;gLjy; trjpahdJk;

ehk; ,g;NghJ Nke;jiy xJf;fPl;L nra;KiwAld; cs;slf;ff; fpuatpay; gw;wpa

ekJ gbg;ig njhlq;FNthk;.

cs;slf;ff; fpuatpaypd; %d;W fl;lq;fs;

•

•

•

xJf;Fjy;

cs;slf;Fjy;

gfpUjy;

Draft Version


CA Sri Lanka 399

vy;yh Nke;jiyfisAk; xJf;fPL nra;jgpd; my;yJ gfpug;gl;l gpd;

Nke;jiyfSf;fhd fpuagjptplypy; mLj;j fl;lk; mtw;iwf; fpua myFfspw;F

Nru;j;jy; my;yJ fpua myFfSf;Fs; cs;slf;Fjy; MFk;.

Nke;jiyfs; toikahf Kd;dNu jPu;khdpf;fg;gl;l Nke;jiy cs;slf;f

tPjj;ijg; gad;gLj;jp fpua myFfSf;F Nru;f;fg;gLfpwJ. ,t;tPjk; ghjPl;L

njhiffspypUe;J fzpg;gplg;gLfpwJ.

5.2.1 Nke;jiy cs;slf;f tPjf; fzpg;gPLfs;

gbepiy 1 vjpu; tUk; fhyg;gFjpapy; Vw;glf;$ba Nke;jiyfis kjpg;gPL

nra;jy;

gbKiw 2 ,f;fhyg;gFjpf;fhd nraw;ghl;L kl;lj;ij kjpg;gPL nra;jy;>,J

nkhj;j kzpj;jpahykhf> myFfshf my;yJ Neu;f; fpuakhf

my;yJ Nke;jiy cs;slf;f tPjj;ij mbg;gilahff;

nfhs;sf;$ba NtW Vjhtjhf ,Uf;fyhk;.

gbKiw 3 kjpg;gplg;gl;l Nke;jiyia ghjPL nra;ag;gl;l nraw;ghl;L kl;lj;jhy;

tFj;jy;. ,J Nke;jiy cs;slf;f tPjj;ij jUk;.

gbKiw 4 fzpg;gplg;gl;l cs;slf;f tPjj;ij gad;gLj;jp Nke;jiyia fpua

myfpDs; cs;slf;Fjy;.

5.2.2 cjhuzk;: css; lf;f fpuatpaypd; mbg;gilfs;

MjPdh fk;gdp fpwPf; kw;Wk; Nuhkd; vDk; ,U cw;gj;jpg; nghUl;fisr;

nra;fpwJ. Xt;nthd;iwAk; cw;gj;jp nra;a fpwpf;]; 2 Copa kzpj;jpahyq;fSk;

Nuhkd; 5 Copa kzpj;jpahyq;fSk; vLf;fpwJ. Nke;jiyfs; Copa

kzpj;jpahy mbg;gilapy; cs;slf;fg;gl;;lhy; KiwNa fpwpf;]; kw;Wk; Nuhkd;];

,w;fhd xU myFf;fhd Nke;jiyf; fpuak; vt;tsT?

jPu;T

gbKiw 1 vjpu;tUk; fhyg;gFjpapy; Vw;glf;$ba Nke;jiyfis kjpg;gPL nra;f.

MjPdh fk;gdp nkhj;j Nke;jiy & 50>000 vd kjpg;gpLfpwJ.

gbKiw 2 mf;fhyg;gFjpf;fhd nraw;ghl;L kl;lj;ij kjpg;gPL nra;f. MjPdh fk;gdp

nkhj;jkhf 100>000 Neu; $yp kzpj;jpahyq;fs; Ntiy nra;ag;gLk;

vd kjpg;gpLfpwJ.

5.2 Nke;jiy cs;slf;fk;

Nke;jiy cs;slf;fk; vd;gJ cw;gj;jp fpua epiyaq;fSf;F xJf;fg;gl;l

my;yJ gfpug;gl;l Nke;jiyf;fpuaq;fis Ntiy myF my;yJ njhFjpf;

fpuaq;fSf;F $l;lg;gLk; xU nra;KiwahFk;. Nke;jiy cs;slf;fk;

rpyNtisfspy;

miof;fg;gLfpwJ.

Nke;jiy kPsg;ngWjy;; (overhead recovery) vdTk;

Draft Version


400 CA Sri Lanka

gbKiw 3 kjpg;gpl;l Nke;jiyia ghjPl;L nra;w;ghl;L kl;lj;jhy; tFf;f

& 50,000,000 cs;slf;ftPjk; =

100000kzp = &500 Neu;Copa kzpj;jpahynkhd;wpw;F

gbKiw 4 fzpg;gplg;gl;l cs;slf;f tPjj;ij gpuNahfpj;J Nke;jiyia fpua

myFfSfF; cs;slf;Ff.

fpwpf; Nuhkd;

Copa kzp xU myFf;F 2 5

cs;slf;f tPjk; kzpj;jpahynkhd;wpw;F & 500 & 500

cs;slf;fg;gl;l Nke;jiy mynfhd;wpw;F &1,000 &2,500

xU fk;gdp ‘epahakhf’ ,Uf;f Kaw;rp nra;jhYk; cs;slf;f mbg;gilia

njupT nra;Ak; topapy; njsptpd;ik ,Uf;fpwJ vd;gJ ckf;F ntspg;gilahf

njupe;jpUf;Fk;.

,e;j vOe;jkhdj;jd;ik cs;slf;f fpuatpaypd; gpujhd tpku;rdq;fspy; xd;W.

cs;slf;f fpuatpay; gad;gLj;jg;gLtjhf ,Ue;jhy; (mjDila kw;iwa

rpwg;Gf;fs; fhuzkhf) gad;gLj;jg;gLk; Kiwfs; xOq;fhd kPsha;tpd; fPo;

itf;fg;gl Ntz;Lk;. Ntiy epiyikfspy; Vw;gLk; khw;wk; mtrpakhapd;

Ntiyfs; fzf;fplg;gLk; topKiwfspYk; khw;wq;fis Vw;gLj;j Ntz;Lk;.

cjhuzkhf> xU Copau;fis ikakhff; nfhz;l jpizf;fsk;

,ae;jpukakhf;fg;gl;ljhf khwyhk;. ,ae;jpukakhf;fypd; Kd;du; Copa kzp

tPj cs;slf;f Kiw gad;gLj;jg;gl;bUe;jhy; ,g;NghJ ,ae;jpu kzp tPj

cs;slf;fj;jpw;F khWtJ kpfTk; nghUj;jkhdjhf ,Uf;Fk;.

5.2.3 nghUj;jkhd cs;slf;f mbg;gilia njupT nra;jy;

tpj;jpahrkhd cs;slf;f mbg;gilfs; (my;yJ Nke;jiy jpUk;gg; ngWjy;

tPjk;) gpd;tUkhW:

Neu;%yg;nghUs;fpua tPjhrhuk;;

Neu;$ypf;fpua tPjhrhuk;;

Kjd;ikf;fpua tPjhrhuk;;

xU ,ae;jpu kzpj;jpahyj;jpw;fhd tPjk;

xUNeu;f;$yp kzpj;jpahyj;jpw;fhd tPjk;

xU myFf;fhd tPjk;

njhopw;rhiyf; fpuaj;jpd; xU rjtPjk; (epu;thf Nke;;jiyf;F)

tpw;gidapy; my;yJ njhopw;rhiyf; fpuaj;jpd; xU rjtPjk; (tpw;gid

tpepNahf Nke;jiyf;F)

Draft Version


CA Sri Lanka 401

xUcss; lf;f mbg;gilf;fhd njupT tpNtfkhdJk;> epahakhdJkhd tplak;.

xU fpua epiyaj;jpd; Fzhk;rq;fis ajhu;j;jkhf gpujpgypf;Fk; xU

cs;slf;f mbg;gilNa Njit. mJ mjpkhd xOq;fpd;ikfis jtpu;g;gjhf

,Uf;f Ntz;Lk;.

mNefkhd njhopw;rhiyfs; Neu;;%yg;nghUs; fpuak;>Neu;f;$ypf;fpuak;> my;yJ

Kjd;ikf;fpuak; vd;gtw;iw mbg;gilahff; nfhz;l tPjq;fisf; fhl;bYk;

Neu; $yp kzpj;jpahy tPjk; my;yJ ,ae;jpu kzpj;jpahy tPjk; Mfpatw;iwNa

gad;gLj;Jfpd;wd.

(a) xU Neu; $yp kzp tPjk; njhopyhsu;fis ikakhff; (labour intensive)nfhz;l xU #oypw;F mjpfk; nghUj;jkhdJ

(b) xU ,ae;;jpukzp tPjk; cw;gj;jp kPJ ,ae;jpuq;fs; fl;Lg;ghL my;yJ

mjpfhuk; nrYj;Jk; jpizf;fsq;fspy; gad;gLj;jg;gLk;.

(c) xU myFf;fhd tPjk; myFfs; midj;Jk; xNu khjpupahf ,Ug;gpd;

khj;jpuNk gaDWjpahdJ.

5.3 5.2.4 cjhuzk; : Nke;jiy cs;slf;fk;

gpwpl;]; nfhl;Nl]; fk;gdpapd; ghjPL nra;ag;gl;l cw;gj;jp Nke;jiyfs; kw;Wk;

Vida ghjPl;Lj; juTfs; tUkhW: ‘000

ghjPL cw;gj;jpj;

jpizf;fsk; A

cw;gj;jp

jpizf;fsk; B

Nke;jiyf;fpuaq;fs; & 36>000 & 5>000

Neu; %yg;nghUl; fpuaq;fs; & 32>000

Neu; $ypf;; fpuaq;fs;; & 40>000

,ae;jpu kzpj;jpahyq;fs;; & 10>000

Neu;$yp kzpj;jpahyq;fs; & 18>000

cw;gj;jp myFfs; & 1>000

Njitg;gLtJ

gy;NtW cs;slf;f mbg;gilfis gad;gLj;jp cs;slf;f tPjj;ij fzpg;gpLf

jPu;T

jpizf;fsk; A

I) Neu;%yg;nghUs; fpuatPjhrhuk;

& 36,000 ×100% = 112.5%

& 32000

II) Neu; $ypf;fpua tPjhrhuk; ; & 36000

×100% = 90%

& 40000

III) Kjd;ikf;fpua tPjhrhuk; & 36000

×100% = 50%

72000

Draft Version


402 CA Sri Lanka

IV) ,ae;jpukzpj;jpahy tPjk;;

& 36000

= &3.60 /, ae; jpu & 10000kzp.f s;

kzp

V) $ypkzpj;jpahy tPjk; & 36000 = & 18000kzp.f s; =

2 Neu;

$yp

kzp

jpizf;fsk; Bapy; cs;slf;f tPjk; ntspaPl;bd; myFfis mbg;gilahff;

nfhz;bUf;Fk;.

& 5,000,000 = 5,000

1,000 myF

5.2.5 cs;slf;f mbg;ggilfs; cs;slf;f mbg;gilapd; njupT cw;gj;jp nra;ag;gl;l jdpg;gl;l myFfs;

my;yJ Ntiyfspd; fpuaj;ij epu;zapg;gjpy; Fwpg;gplj;jf;fJ. Kd;ida

cjhuzj;jpy; xU jdpg;gl;l cw;gj;jpapd; %yg;nghUl;fpuak;& 80 $ypf;fpuak;

& 85 NkYk; G+u;j;jp nra;tjw;F 36 $yp kzpj;jpahyKk; 23

,ae;jpukzpj;jpahyKk; Njitg;gLfpwJ vdf; nfhs;spd; cw;gj;jpg; nghUspd;

Nke;jiyf;fpuak; Nke;jiy cs;slf;fj;jpw;F fk;gdpapdhy; gad;gLjjg;gLk;

cs;slf;f mbg;giliag; nghWj;J khWgLk;.

a) Neu; %yg;nghUl;fpuaj;jpd; rjtPjkhf Nke;jiyf;fpuak; 112.5% x &80 = &90 Mf ,Uf;Fk;.

b) Neu;$ypf;fpuaj;jpd; rjtPjkhf Nke;jiyf;fpuak; 90% x &85 = &76.50 Mf

,Uf;Fk;

c) Kjd;ikf;fpuaj;jpd; rjtPjkhf Nke;jiyf;fpuak; 50% x &165 = &82.50 Mf ,Uf;Fk;

d) ,ae;jpukzpj;jpahy mbg;gilahf gad;gLj;jpd; Nke;jiyf;fpuak; 23

kzpj;jpahyq;fsx; &3.6 = &82.80Mf ,Uf;Fk;.

e) $ypkzpj;jpahy mbg;gilahf gad;gLj;jpd; Nke;jiyf;fpuak; 36

kzpj;jpahyq;fs; x & 2 = &72.00 Mf ,Uf;Fk;.

Nfhl;ghl;bd; gb xt;nthU cs;slf;f mbg;gilAk; rhj;jpakhdJ Mdhy;

fk;gdp jdJ nrhe;j fpuaq;fSf;F mjpf epahakhff; fhzg;gLk; xU

mbg;gilia njupT nra;aNtz;Lk;.

5.3.1 mwpKfk;

xU Blanket Nke;jiy cs;slf;f tPjk; vd;gJ njhopw;rhiy KOtjw;Fk;

vy;yh NtiyfSf;Fk; vy;yh ntspaPl;L myFfspw;Fk; ve;j jpizf;fsj;jpy;

cw;gj;jp nra;ag;gl;ljhf ,Ue;jhYk; xNu cs;slf;f tPjj;ijg; gad;gLj;Jjy;

MFk;.

5.3 KO cs;slf;f tPjq;fSk; jpizf;fs cs;slf;f

tPjq;fSk;

Draft Version


CA Sri Lanka 403

cjhuzkhf nkhj;j Nke;jiy & 500>000> Neu; ,ae;jpu kzpj;jpahyq;fs;

250>000 Mf ,Ue;jhy; KO Nke;jiy cs;slf;f tPjk; Neu; ,ae;jpu

kzpj;jpahynkhd;Wf;F & 2 Mf ,Uf;Fk;. NkYk; njhopw;rhiyA+lhf nry;Yk;

vy;yh NtiyfSk; me;j tPjj;jpNyNa jhf;fy; nra;ag;gLk;.

gpshq;fw; Nke;jiy tPjq;fs; gpd;tUk; #o; epiyfSf;F nghUj;jkhdjy;y.

• xd;wpw;F Nkw;gl;l jpizf;fsq;fs; ,Uf;Fk; NghJ.

• Ntiyfs; xt;nthU jpizf;fsj;jpYk; rkkhd Neuj;ij vLg;gjpy;iy.

jdpahd xw;iw njhopw;rhiy tPjk; gad;gLj;jg;gl;lhy; rpy cw;gj;jpg;

nghUl;fs; epahakhf mit ngw Ntz;bajpYk; cau;e;j Nke;jiy fl;lzj;ij

ngw Ntz;bapUf;Fk;. mNjNtis Vida cw;gj;jpfSf;F Fiwthd Nke;jiy


xt;nthU jpizf;fsj;jpw;Fk; jdpj;jdpahd cs;slf;f tPjk;

gad;gLj;jg;gl;lhy;> Nke;jiy jhf;fy;fs; epahakhdjhf ,Uf;Fk; nghUl;fspd;

KO cw;gj;jpf;fpuaKk;; mtw;iw nra;tjw;F vLj;j Kaw;rpiaAk;> Nghlg;gl;l

tsq;fisAk; gpujpepjpj;Jtg;gLj;Jk;.

5.3.2 cjhuzk:; jdpj;jdpahd cs;slf;f tPjq;fs;

பரகா ,uz;L cw;gj;jp jpizf;fsq;;கைள ெகாண�ளள� gpd;tUk;

ghjPblg;gl;l jfty;fs; fpilf;fg; ngw;wd.

jpizf;fsk;

A jpizf;fsk;

B nkhj;jk;

ghjPblg;gl;l

Nke;jiyfs;

&

360>000,000 &

200>000,000 &

560>000,000

ghjPblg;gl;l Neu;$yp

kzpj;jpahyq;fs;

200>000 40>000;; 240>000;;

xw;iw njhopw;rhiy css; lf;f tPjk;

gpuNahfpf;fg;gl;lhy; Nke;jiy jpUk;gg;

ngWk; tPjk;

jdpj;jdpahd jpizf;fs tPjq;fs; gpuNahfpf;fg;gl;lhy;

jpizf;fsk; A

jpizf;fsk; B

jpizf;fsk; B, A I tpl Ntiy nra;ag;gl;l kzpj;jpahynkhd;Wf;fhd fpuakhf

& 560,000,000 = & 2,330 ஒ� Neu;$yp kzpக� 240,000 kzp

& 360,000,000 = & 1,800 ஒ� Neu;$yp kzpக� 200,000 kzp

& 200,000,000 = & 5,000 ஒ� Neu;$yp kzpக� 40,000 kzp

Draft Version


404 CA Sri Lanka

cau;thd Nke;jiyf;fpua tPjj;ijf;nfhz;Ls;sJ.

,g;NghJ ehk; ,uz;L jdpj;jdpahd Ntiyfis fUj;jpy; nfhs;Nthk;.

Ntiy X ,d; Kjd;ikf;fpuak; &100,000, jpizf;fsk; B apy; 30 kzpj;jpahyaq;fள vLf;fpwJ. jpizf;fsk; A apல எநத ேவைலயி�ம ஈ�படவிலைல.

Ntiy Y ,d; Kjd;ikf;fpuak; &100,000, jpizf;fsk; A apy; 28

kzpj;jpahyaq;fSk; jpizf;fsk; B apy; 2 kzpj;jpahyKk; vLf;fpwJ.

Draft Version


CA Sri Lanka 401

ேவணடபப�வ�

gpd;tUk; Nke;jiy cs;slf;f tPjq;fisg; gad;gLj;Jk; NghJ xt;nthU

NtiyapdJk; njhopw;rhiyr; nryT vd;d?

a. xU xw;iw njhopw;rhiy Nke;jiy cs;slf;f tPjk;

b. jdpj;jdpahd jpizf;fs Nke;jiy cs;slf;f tPjq;fs;.

jPu;T

a.

Ntiy X Ntiy Y

xw;iwj; njhopw;rhiy tPjk; &gh ‘000 &gh ‘000 Kjd;ikf; fpuak; 100 100

njhopw;rhiy Nke;jiy (30 x&.2,330) 70 70

njhopw;rhiy fpuak; 170 170

b.

Ntiy X Ntiy Y jdpj;jdpahd jpizf;fs

tPjk;

&gh‘000

&gh‘000

Kjd;ikf; fpuak; 100 100.00

njhopw;rhiy Nke;jiy

jpizf;fsk; A 0 (28x&.1,800) 50.40

jpizf;fsk; B (30x&.5,000) 150 (2 x&.5,000) 10.00

njhopw;rhiy fpuak;

250

160.40

xw;iw Nke;jiy cs;slf;f tPjj;ijg; gad;gLj;Jk; NghJ ,uz;L NtiyfSk;

xNu fpuaj;ij cilad. vdpDk;> Ntiy X KOtJk; Nke;jiyf;fpuak;

$Ljyhf cs;s jpizf;fsk; B apy; nra;ag;gLtjdhy; (mNj Neuk; Ntiy

Y mNefkhf xg;gPl;lstpy; Nke;jiyf;fpuak; Fiwthf cs;s jpizf;fsk; A apy; nra;ag;gLtjdhy;) Ntiy X> Ntiy Y I tpl $Ljyhd fpuaq;fisf;

nfhz;ljhf ,Uf;Fk; vd thjpl KbAk;. jdpj;jdpahd jpizf;fs uPjpahd

Nke;jiy cs;slf;f tPjq;fs; gad;gLj;jg;gl;lhy; ,J elf;Fk;.

vy;yh NtiyfSk; mz;zsthf xNu Neuj;ij xt;nthU jpizf;fsj;jpYk;

nrytspf;fhtpl;lhy;> vy;yh NityfSk; epahakhd Nke;jiyg; gq;if jhf;fy;

nra;tij cWjpg;gLj;Jtjw;F xt;nthU jpizf;fsj;jpw;Fk; jdpj;jdpahd

Nke;jiy tPjj;ij epWt Ntz;baJ mtrpak;.

Draft Version


400 CA Sri Lanka

gpd;tUk; juT jpizf;fsk; A ,y; xU tUlk; njhlu;ghdJ.

ghjPL nra;ag;gl;l ,ae;jpu kzpj;jpahyq;fs; 25>000

cz;ikahd ,ae;jpu kzpj;jpahyq;fs; 21>875

ghjPL nra;ag;gl;l Nke;jiyfs; &. 350>000,000

cz;ikahd Nke;jiyfs; &.350>000,000

NkYs;s juTfis mbg;gilahf itj;J> ghuk;gupakhf fzpg;gplg;gLk; ,ae;jpu

kzp cs;slf;f tPjk; vd;d?

A. &.12,000 B. &.14,000 C. &.16,000 D. &.18,000

tpil

cq;fs; fzpg;g;PLfs; jug;gl;l ve;j njupTlDk; ,zq;fhtpl;lhy; mg;Ngh ,Uf;f

Kbahj njupit ePf;fp tpl;L kpFjpahdtw;wpypUe;J Cfpj;Jf; nfhs;s kwf;f

Ntz;lhk; xU NghJk; gy;njupT tpdhf;fis tpl;L tplhjPu;fs;.

xU nghJthd Mgj;J vd;dntd;why; ‘epiwa tpdhf;fSf;F tpil A njupT nra;ag;gltpy;iy vdNt tpil A rupahf ,Uf;Fkh?’ vd rpe;jpg;gJ. guPl;rfu; guPl;irapy; tpilfis A,B,C,D vd;gtw;wpilNa rkkhf gq;fplg;gl Ntz;Lnkd

vd vjpu;ghu;f;f KbahJ. xt;nthU Nfs;tpf;Fk; njupT D jhd; tpilahf Vd;

,Uf;f KbahJ vd;gjw;F xU fhuzKk; ,Uf;f KbahJ.

rupahd tpil B

Nke;jiy cs;slf;f tPjk; = ghjPl;L Ntiy/ ghjPl;L ,ae;jpu kzp

=&.350>000,000/&.25>000 =&.14,000 / ,ae;jpukzp

tpdh ,ae;jpu kzp cs;slf;f tPjk;

Draft Version

Draft Version


402 CA Sri Lanka

5.4.1 mwpKfk;

Nke;jiy cs;slf;f tPjk; kjpg;gPLfis mbg;gilahff; nfhz;lJ. (njhFjp>

gFjp ,uz;Lk;). NkYk; kjpg;gPLfspd; xd;W my;yJ ,uz;Lk; cz;ikahf

elg;gJld; ,zq;fhJ NghFk;.

a. $Ljy; cs;slf;fk; fUJtJ ahnjdpy;> tpw;gidf; fpuaj;jpw;F jhf;fy;

nra;ag;gl;l Nke;jiyfs; cz;ikahf Vw;gl;l Nke;jiyfis tpl

mjpfkhdJ.

b. Fiwthd cs;slf;fk; fUJtJ gw;whf;Fiwahd Nke;jiyfs;

tpw;gidf; fpuaj;jpy; cs;slf;fg;gl;Ls;sJ.

fzf;fPl;L tUl Kbtpy; cz;ikahf Vw;gl;l Nke;jiyfspy;; $Ljyhd

cs;slf;fk; my;yJ Fiwthd cs;slf;fk; Vw;gl;bUg;gJ jtpu;f;f KbahJ.

5.4.2 cjhuzk;:$Ljy; kw;Wk; Fiwthd cs;slf;fk;

xU cw;gj;jp jpizf;fsj;jpy; ghjPl;L Nke;jiy &.80>000,000. NkYk; ghjPl;L

nraw;ghL &.40>000 Neu; $yp kzpj;jpahyq;fs; vd vLj;Jf; nfhs;Nthk;.

Nke;jiy cs;slf;f tPjk; (Neu; $yp kzpj;jpahy mbg;gilapy;) Neu; $yp

kzpj;jpahynkhd;Wf;F &. 2,000.

,f;fhyg;gFjpf;fhd cz;ikahd Nke;jiy &.84>000. NkYk; &.45>000 Neu; $yp

kzpj;jpahyq;fs; Ntiy nra;ag;gl;Ls;sJ vd;f.

&gh ‘000

Vw;gl;l Nke;jiy (cz;ik) 84>000

cs;slf;fg;gl;l Nke;jiy (45>000 x 2,000) 90>000

$Ljyhf cs;slf;fg;gl;l Nke;jiy 6>000

,e;j cjhuzj;jpy; cw;gj;jp nra;ag;gl;l myFfs; my;yJ Ntiyfspd; fpuak;

cz;ikahd fpuaj;ij tpl &.6>000 $Ljyhf jhf;fy; nra;ag;gl;Ls;sJ.

jhf;fy; nra;ag;gl;l Nke;jiyiaAk;> cz;ikahd Nke;jiyiaAk; ,zq;f

itg;gjw;F xU rPuhf;fk; nra;a Ntz;baJ mtrpak;. NkYk; $Ljyhf

cs;slf;fg;gl;l Nke;jiy fzf;fPl;L tUl Kbtpy; ,yhg el;lf; fzf;fpy;

nryT itf;fg;gLk;.

5.4.3 $Ljy;/ FiwT cs;slf;f Nke;jiyfspw;fhd fhuzq;fs;.

Nke;jiy cs;slf;f tPjk; Nke;jiyr; fpuaq;fspd; ghjPl;L kjpg;gPLfs; kw;Wk;

vjpu;ghu;f;fg;gl;l nraw;ghl;L ,aysT Mfpatw;wpypUe;J Kd;dNu

jPu;khdpf;fg;gl;lJ. $Ljy; my;yJ FiwT Nke;jiy cs;slf;fk; gpd;tUk; #o;

epiyapy; ,lk;ngWk;.

5.4 Nke;jiy $Ljy; kw;Wk; FiwT cs;slf;fk;

Nke;jiyfspy; $Ljy; kw;Wk; FiwT csslf;fk; eilngWfpwJ. Vnddpy;

Kd;dNu epu;zapf;fg;gl;l Nke;jiy cs;slf;f tPjq;fs; kjpg;gPLfis

mbg;gilahff; nfhz;lit

Draft Version


CA Sri Lanka 403

• cz;ik Nke;jiyf; fpuaq;fs; ghjPblg;gl;l Nke;jiyfspypUe;J

tpj;jpahrkhdJ.

• cz;ik nraw;ghl;L kl;lk; ghjPl;L nraw;ghl;L kl;lj;ij tpl

tp;j;jpahrkhdJ.

• cz;ik Nke;jiyf; fpuaKk;>cz;ik nraw;ghl;L kl;lKk;

ghjlP ;Lf;fpuak; kw;Wk; ghjPl;L kl;lq;fspypUe;J tplg;gl;l nryT kw;Wk;

kl;lj;jpypUe;J NtWgLfpwJ.

5.4.4 cjhuzk;: Fiwthd / $Ljyhd

cs;slf;fg;gl;l Nke;jiyfspw;fhd fhuzq;fs;.

ngk;gpwpl;[; fk;gdpapd; ghjPl;L cw;gj;jp Nke;jiy &.50>000,000. NkYk; ghjPl;L

nraw;ghl;L kl;lk; 25>000 Neu; $yp kzpj;jpahyq;fs;. MfNt> mjd; jpUk;gg;

ngWk; tPjk; Neu; Rypkzpj;jpahynkhd;wpw;F &.2,000.

Ntz;lg;gLtJ

Fiwthf/ $Ljyhf cs;slf;fg;gl;l Nke;jiyiaf; fzpg;gpLf. NkYk;

fPo;tUk; #o;epiyfspy; Vw;gLk; Fiwthd/ $Ljyhd cs;slf;fq;fspw;fhd

fhuzq;fisj; jUf.

(a) cz;ik Nke;jiyf;fpuak; &.47>000,000 NkYk; 25>000 Neu; $yp

kzpj;jpahyq;fs; Ntiy nra;ag;gl;ld.

(b) cz;ik Nke;jiyf;fpuak; &.50>000,000 NkYk; 21>500 Neu; $yp


(c) cz;ik Nke;jiy &.47.000,000 NkYk; 21>500 Neu; $yp


jPu;T

a. &gh ‘000

cz;ikahd Nke;jiy 47>000

cs;slf;fg;gl;l Nke;jiyfs; (25>000x&.2,000) 50>000

$Ljyhf cs;slf;fg;gl;lJ 3>000

$Ljyhf cs;slf;fg;gl;ljd; fhuzk; cz;ik kw;Wk; ghjPl;L Neu; $yp

kzpj;jpahyk; xd;whf ,Ue;jhYk; cz;ikahd Nke;jiyf;fpuak;

vjpu;ghu;j;jij tplf; FiwthdJ.

b. &gh‘000


cs;slf;fg;gl;l Nke;jiyfs; (21>500 x&.2,000) 43>000

Fiwthf cs;slf;fg;gl;l Nke;jiy 7>000

Fiwthf cs;slf;fg;gl;;ljd; fhuzk; ghjPl;L kw;Wk; cz;ik Nke;jiy

rkdhf ,Ue;jhYk; vjpu;ghu;f;fg;gl;lij tpl Fiwe;j Neu;f;$yp kzp NeuNk

Ntiy nra;ag;gl;lJ.

Draft Version


404 CA Sri Lanka

c. &gh‘000


cs;slf;fg;gl;l Nke;jiyfs; (21>500 x&.2,000) 43>000

Fiwthf cs;slf;fg;gl;l Nke;jiy 4>000

Fiwthd cs;slf;fj;jpw;Ff; fhuzk; (a)> (b) ,Ys;s fhuzq;fspd; ,izT

jhd;.

Vw;gl;l Nke;jiyf;Fk; cs;slf;fg;gl;l Nke;jiyf;Fk; ,ilapyhd Ntw;Wik

ePq;fs; fw;W tpsq;fpf; nfhs;s Ntz;ba Kf;fpakhd xd;W.

mtw;wpw;fpilNaahd tpj;jpahrk; Fiwe;j my;yJ $Ljyhf cs;slf;fg;;gl;l

Nke;jiyfs; MFk;.

wptu; mNwh உறபததி fk;gdpapd; 31 khu;r; 20x5 Mz;Lf;fhd ghjPblg;gl;l kw;Wk;

cz;ikj; juT fPo;tUkhW>

ghjPL cz;ik

Neu; $yp kzpj;jpahyq;fs; 9>000 9>900

Neu; $ypfs; &.34>000,000 &.35>500,000 ,ae;jpu kzpj;jpahyq;fs; 10>100 9>750

Neu; %yg;nghUl;fs; &.55>000,000 &.53>900,000 cw;gj;jp myFfs; 120>000 122>970

Nke;jiyfs; &.63>000,000 &.61>500,000

wptu; mNwh உறபததி; fk;gdpapd; fpuaf; fzf;fhsu; Nke;jiyfs; Copakzp tPj

mbg;gilapy; cs;slf;fg;gl Ntz;Lnkd;W jPu;khdpj;Js;shu;

Njitg;gLtJ

31 khu;r; 20x5 ,y; Kbtile;j tUlj;jpw;F fk;gdpapd; Nke;jiyf; FiwT / $Ljy; cs;slf;fj;ijf; fzpg;gpLf.

Nke;jiy cs;slf;f tPjk; = &.63>000.000/9>000 =kzpj;j;pahynkhd;wpw;F

&.7. cw;gj;jpapy; cs;slf;fg;gl;l Nke;jiy =9>900 x&.7,000

=&.69>300,000

&gh ‘000

cz;ikahd Nke;jiyfs; 61>500

cs;slf;fg;gl;l Nke;jiyfs; 69>300

$Ljyhf cs;slf;fg;gl;l Nke;jiyfs; 7>800

tpdh Nke;jiyf; $Ljy; / FiwT cs;slf;fk;

tpil

Draft Version


406 CA Sri Lanka

gpd;tUk; tiuG ePq;fs; tpsq;fpf;nfhs;tjw;F cjtpahf ,Uf;Fk; vd

fhz;gPu;fs;.

cU 10.1 : Nke;jiyf; $Ljy; /FiwT cs;slf;fj;ij mwpjy;

ehk; Nke;jiyfis cs;slf;Fk;; NghJ ehk; cz;ikapy; mtw;iw khWk;

fpuakhfj; jhd; ifahs;fpNwhk; vd;gij tiugpypUe;J ePq;fs; ghu;f;fyhk;.

vdpDk; mit epiyahd fpuaq;fNs. ehq;fs; epiyahd fpuaj;ij khWk;

fpuakhff; ifahz;lhy; mjd; tpisT Fiwthd my;yJ $Ljyhd

cs;slf;fk; vd;gij tiuG Nfhbl;Lf; fhl;Lfpd;wJ.

xU Kfhik MNyhrid epWtdk; fl;lzk; t#ypf;fg;glf; $ba MNyhrid

kzpj;jpahyq;fspd; mbg;gilapy; Nke;jiyfis cs;slf;FfpwJ. ghjPblg;gl;l

Nke;jiyfs; &.615>000,000. NkYk; cz;ikahd MNyhrid Neuk; 32>150

kzpj;jpahyq;fs;. Nke;jiyfs; &.35>000,000 Fiwthf cs;slf;fg;gl;;Ls;sJ.

cz;ikahd Nke;jiyfs; &.694>075,000 Mapd; ghjPblg;gl;l

kzpj;jpahynkhd;Wf;fh Nke;jiy cs;slf;f tPjk; vd;d?

A. &.19,130 B. &.20,500 C. &.21,590 D. &.22,680

tpil ghjPlg;gl;l Nke;jiy cs;slf;f tPjk;

உறிஞசபபடட ேமநதைல

உணைமயான நிைலயான ேமநதைல

பாதிடபபடட

நிைலயான ேமநதைல

�ைற உளளடககம

உணைமயான மணிததியாலம

பாதிடபபட

மணிததியாலம

உறிஞசபபடட ேமநதைல

நடவ�கைக

Draft Version


CA Sri Lanka 407

&gh ‘000

cz;ik Nke;jiyfs; 694>075

Fiwthf cs;slf;fg;gl;l Nke;jiyfs; 35>000

Nke;jiy cs;slf;fg;gl;lJ 32>150 kzpj;jpahyj;Jf;F 659>075

rupahd tpil B

6.1 mwpKfk;

NgNul;Lg; gjpTfs; %yg;nghUl;fs;> $ypfSf;fhdJ Nghyd;wp

Nke;jiyfSf;fhdJ NeubahdJ my;y. ehk; ,g;NghJ xU fpuaf; fzf;fPl;L

Kiwikf;Fs; Nke;jiyfs; vt;thW ifahsg;gLfpd;wd vd fUj;jpw;

nfhs;Nthk;.

xU cs;slf;f fpuatpay;Kiw gad;ghl;by; ,Uf;Fk; NghJ xU nghUspd;

fpuaj;jpy; cs;slf;fg;gl;Ls;s Nke;jiy njhif Kd;dNu

epu;zapf;fg;gl;l tPjj;jpy; cs;slf;fgg; l;lJ vd mwpNthk;. fhRg; Gj;jfj;jpYk;

NgNul;bYk; nra;ag;gl;l gjpTfs; cz;ikj; njhiffs; MFk;.

cz;ikj; njhifAk; Kd;dNu epu;zapf;fg;gl;l njhifAk; mNefkhf xd;whf

,Uf;fhJ vd;gJ cq;fSf;F Qhgfk; ,Uf;Fk;. tpj;jpahrk; Fiwthf my;yJ

$Ljyhf cs;slf;fg;gl;;l Nke;jiy. MfNt> fpuaf; fzf;fPl;Lg; Gj;jfq;fspy;

,tw;iwf; ifahSk; NghJ Fiwthf my;yJ $Ljyhf cs;slf;fg;gl;l

njhiffis Nrfupg;gjw;fhf xt;nthU tif Nke;jiyf;Fk; xt;nthU

fzf;Ffs; Njit.

tpil

6 Nke;jiyAld; njhlu;Gila NgNul;Lg;gjpTfs;

Draft Version


408 CA Sri Lanka

6.2 cjhuzk;: Fiwthf/ $Ljyhf cs;slf;fg;;gl;l

Nke;jiyf; fzf;F

kwpaw; Nkhl;lhu; irf;fps; epWtdk; cw;gj;jp Nke;jiyfis

nraw;ghl;Lkzpj;jpahynkhd;Wf;F &.500 tPjj;jpYk; kw;Wk; epu;thf

Nke;jiyfis tpw;gidapd; cw;gj;jp fpuaj;jpy; 20% vDk; tPjj;jpYk;

cs;slf;FfpwJ. xU khjj;jpw;fhd cz;ikj; juT tUkhW

epu;thf Nke;jiyfs; &.32>000,000 cw;gj;jp Nke;jiyfs; &.46>500,000 nraw;ghl;L kzpj;jpahyq;fs; 90>000

tpw;gidapd; cw;gj;jpf; fpuak; &.180>000,000 NgNul;by; Nke;jiyfSf;fhf nra;a Ntz;ba gjpTfs; vd;d.

jPu;T

cw;gj;jp Nke;jiy

tuT nryT

&gh ‘000

&gh ‘000 fhR 46>500 WIP w;Fs;

cs;slf;fpaJ (90>000

x&.500)

45>000

Fiwthf

cs;slf;fg;gl;l

Nke;jiy

1>500

46>500

46>500

epu;thf Nke;jiyfs;

tuT nryT

&gh ‘000

&gh ‘000 fhR 32>000 tpw;gidf; fpuaj;jpw;F

(180>000,000 x 0.2) 36>000

$Ljyhf

cs;slf;fg;gl;lJ

4>000

36>000

36>000

Draft Version


CA Sri Lanka 409

Fiwthf / $Ljyhf cs;slf;fg;gl;l Nke;jiyfs;

tuT nryT

&gh ‘000

&gh ‘000 cw;gj;jp Nke;jiy 1>500 epu;thf Nke;jiy 4>000

kPjp ,yhg el;lf;

fzf;F

2>500

4>000 4>000

nrytspf;fg;gl;l Nke;jiyfspYk; ghu;f;f Fiwthd cw;gj;jp Nke;jiy

cs;slf;fg;gl;Ls;sJ. MfNt> Fiwthd cs;slf;fk; &.1,500,000. mjpf

epu;thf Nke;jiy cs;slf;fg;;gl;Ls;sJ. (Gj;JUthFk; Nke;jiyapDs; my;y.

(WIP)> tpw;gidf; fpuaj;jpDs;) MfNt> $Ljyhf cs;slf;fg;gl;l Nke;jiy

&.4>000,000. Njwpa $Ljyhf cs;slf;fg;gl;l Nke;jiy &.2>500,000 ,yhgel;lf; $w;wpy; tuthFk;.

Draft Version


410 CA Sri Lanka

Nke;jiy vd;gJ xU cw;gj;jpg; nghUs; nra;ag;gLk; NghJ> xU Nritia

toq;Fk; NghJ> xU jpizf;fsj;ij elj;Jk; NghJ Vw;gLk; fpuak;. Mdhy;

,tw;iw NeubahfTk;> KOikahfTk; xU cw;gj;jpg; nghUSld;> xU

NritAld;> jpizf;fsj;Jld; milahsk; fhz KbahJ.

cs;slf;ff; fpuatpaypd; Nehf;fk; epWtdj;jpDila nkhj;j Nke;jiyapd;

nghUj;jkhd gq;if cw;gj;jpapd; nkhj;jf; fpuaj;jpDs; cs;slf;FtjhFk;. xU

nghUj;jkhd gq;F vd;gJ xU myF cw;gj;jpapy; my;yJ xU Ntiyia

G+uzg;gLj;Jtjpy; vt;tsT Neuk;> Kaw;rp vLf;fg;gl;lJ vd;gijg; gpujpgypf;ff;

$bajhf ,Uf;f Ntz;Lk; vd;gij fUJtjhf nghJthf vLj;Jf;

nfhs;sg;gLfpwJ.

cs;slf;f fpuatpaiy gad;gLj;Jtjw;fhd gpujhd fhuzk; ,Ug;G kjpg;gPL>

tpiyaply; jPu;khdq;fs;> kw;Wk; NtWgl;l nghUl;fspd; ,yhgfuj; jd;ikia

epWTjy;.

cs;slf;f fpuatpaypd; %d;W gbepiyfs;

- xJf;fPL -gfpu;T -cs;slf;fk;

xJf;fPLvd;gJ KOikahd fpua tplaq;fSk; Neubahf my;yJ xU fpua

myFf;F fpua epiyaj;jpw;F jhf;fy; nra;Ak; nra;KiwahFk;.

gfpu;jy; vd;gJ Neupy; fpuaq;fs;> fpua epiyaq;fspw;fpilNa epahakhfg; gpupj;jy;

MFk;. Nritf;fpua epiyaq;fspd; nryTfs; cw;gj;jpf; fpua epiyaq;fSf;F

gu];gu Kiwiag; gad;gLj;jp gfpu;T nra;ag;glyhk;

xU KO(gpshq;fw); Nke;jiy cs;slf;f tPjk; vd;gJ njhopw;rhiy KOikf;Fk;>

vy;yh myFfspw;Fk;> Ntiyfspw;Fk; mit ve;j jpizf;fsj;jpy;

nra;ag;gl;lhYk; xNu tPjj;ij gad;gLj;Jk;.

$Ljy; my;yJ Fiwe;j Nke;jiy cs;slf;fk; Vw;gLtjw;F elg;gjw;F fhuzk;

Kd;dNu jPu;khdpf;fg;gl;l Nke;jiy cs;slf;f tPjkhdJ kjpg;gPLfis

nfhz;bUj;jyhFk;.

Nke;jiy cs;slf;fk; vd;gJ cw;gj;jp fpua epiyaq;fSf;F xJf;fg;gl;l my;yJ gfpug;gl;l Nke;jiyf;fpuaq;fis Ntiy myF my;yJ njhFjpf; fpuaq;fSf;F $l;lg;gLk; xU nra;KiwahFk;. Nke;jiy cs;slf;fk; rpyNtisfspy;

Nke;jiy kPsg;ngWjy;; (overhead recovery) vdTk; miof;fg;gLfpwJ.

mj;jpaha RUf;fk;

Draft Version


CA Sri Lanka 411

Kd;Ndw;wg;guPl;ir

njhlu;GgLj;Jf.

Nke;jiy gfpu;T mbg;gil

(a) cgfuzq;fspd; ngWkhdj;

Nja;T

1. Neu; ,ae;jpu kzpj;jpahyq;fs;

(b) ntg;gk;> ntspr;rk; fpuaq;fs; 2. Copau; vz;zpf;if

(c) rpw;Wz;br;rhiy 3. cgfuzq;fspd; Gj;jfg; ngWkjp

(d) cgfuzq;fspd; fhg;GWjp 4. jsg;gug;G

4 gpd;tUk; ve;jr; #o;epiyfspy; xU Neu; $yp kzpj;jpahy mbg;gil mjpf

nghUj;jKilaJ.

A. ,ae;jpu - Kjd;ik C cw;gj;jp nra;ag;gl;l vy;yh myFfSk; xNu

khjpupahdit

B Copau; - Kjd;ik D. Nkw; $wpaJ xd;Wkpy;iy

5 xw;iw njhopw;rhiy gfpu;T tPjj;ij gad;gLj;Jtjpy; cs;s gpur;rid vd;d?

6 vg;gb FiwT/ $Ljy; Nke;jiy cs;slf;fk; fzf;F itf;fg;gLfpwJ?

7 Vd; FiwT/ $Ljy; Nke;jiy cs;slf;fk; vw;gLfpwJ?

1 xJf;fPL vd;why; vd;d?

2 ntspaPl;L myFfspw;F Nke;jiyfis jhf;fy; nra;tjd;

ngaupLf.

3 gbepiyfis

3 gpd;tUk; Nke;jiyfis mjpf nghUj;jkhd gfpu;T mbg;gilAld;

Draft Version


410 CA Sri Lanka

1 vy;yh fpua tplaq;fSk; xU fpua myfpw;F my;yJ fpua epiyaj;jpw;F

jhf;fy; nra;ag;gLk; xU nra;Kiw

2 xJf;fPL cs;sPu;g;G gfpu;T

3

4 tpil B

5 fhuzk; rpy cw;gj;jpfs; epahakhdij tpl cau;e;j Nke;jiy jhf;fiyg;

ngWk;. NkYk; Vida cw;gj;jpfs; Fiwthf jhf;fy; nra;ag;gLk;.

6 Fiwthf / $Ljyhf cs;slf;fg;gl;l Nke;jiyfis fzf;fPl;L tUl

Kbtpy; ,yhg el;lf; $w;Wf;F xU rPuhf;fyhf nfhz;L nry;yg;gLk;.

• $Ljyhf cwpQ;rg;gl;l Nke;jiy - ,yhg el;lf; $w;wpy; nryT

• Fiwthf cwpQ;rg;gl;l Nke;jiy - ,yhg el;lf; $w;wpy; tuT

7

• cz;ik Nke;jiyf; fpuak; ghjPl;L Nke;jiyia tpl tpj;jpahrkhdJ

• cz;ikr; nraw;ghl;L kl;lk; ghjPl;L nraw;ghl;L kl;lj;ij tpl

NtWgl;lJ.

• cz;ik Nke;jiyf; fpuaq;fSk; cz;ikr; nraw;ghl;L kl;lKk;

ghjPl;Lr; fpuaq;fs;> kl;lj;ij tpl tpj;jpahrkhdJ.

Kd;Ndw;wg; guPl;ir tpilfs;

Draft Version

tpiyaply;

mwpKfk; ,e;jmj;jpahak; ntt;NtWgl;l epiyikfspy; jug;gl;l Fwpj;j/vy;iy ,yhg

tPjhrhuq;fspw;fhd &ghj;njhifia miltjw;F Fwpj;j kw;Wk; vy;iy ,yhgj;ijf;

fzp;g;gply; gw;wp ghu;f;fpwJ.

ehk; ghu;f;fg;Nghfpd;w fpuakply; Kiw fpuaj;Jld; $l;ba tpiyaplyhFk;. ehk; myFf;fpuak;

my;yJ myF tpw;gid tpiyapypUe;J ,yhgj;ij jPu;khdpg;gjw;F ,yhgvy;iy my;yJ

Fwpj;j ,yhgtPjk; vt;thW gad;gLj;jg;gLfpd;wJ vdg; ghu;g;Nghk;.

165

mwpTg;ghfk;

1 tpiyaplypd; mbg;gil mk;rq;fs;

1.5 tpiyaply; 1.5.1 tpiyaply; jPu;khdq;fspy; fpuaf;nfhs;iffisg; gpuNahfpf;Ff.

m j ;jp ah a k;

Draft Version

KE2 | Chapter 6: Pricing

166 CA Sri Lanka

ePq;fs; cq;fSila kjpg;gPl;by; Fwpg;gpl;l jfty;fspypUe;J nghUs;fspd;

vz;zpf;if my;yJ nghUspd; tpw;gidf;fpuak; my;yJ tpw;gidtpiy>

,yhgk; vd;gtw;iwf; fzpg;gpLk;gb Nfl;fg;glyhk;. ,jid Nkw;nfhs;tjw;F

ePq;fs; gpd;tUk; mbg;gil #j;jpuj;ij Qhgfg;gLj;jpf; nfhs;sNtz;Lk;. %

tpw;gidf;fpuak; 100 $l;L ,yhgk; 25 rkd; tpw;gid 125 ,yhgk; xd;wpy; tpw;gidf;fpuaj;jpd; rjtPjkhf (25%(25/100) Fwpj;j ,yhgkhf) my;yJ tpw;gidapd; rjtPjkhf (20%(25/125) vy;iy ,yhgkhf)

ntspg;gLj;jg;glyhk;.

ePq;fs; ,j;jifa jfty;fis itj;jpUf;Fk;NghJ mjw;F ePq;fs; ,uz;L

ntt;NtWgl;l topKiwfisg; gad;gLj;jyhk;.

fpuaj;jpy; Fwpj;j ,yhgk; - ,J ePq;fs; mwpKfk; nra;Ak; nghUspd;

fpuaj;ij mwpfpd;w NghJ mf;fpuaj;jpw;F tpw;gidtpiyiaf; fzpg;gpLk;

Kfkhf Njitg;gLk; ,yhg %yj;ij Nru;j;Jf; nfhs;syhk;.

my;yJ

,yhg vy;iy - ,J xU cUthf;fg;gl;l nghUSf;F vd;d

gad;gLj;JtPPu;fs;. cq;fSf;F ,yf;F fpuaj;ij toq;f ,yhg %yj;ijf;

fzpg;gpl re;ij tpiyia gad;gLj;jyhk;. 1.1 vy;iy ,yhgk;

,yhgk; tpw;gidapd; rjtPjkhf (vy;iy ,yhgkhf) ntspg;gLj;jg;gl;lhy;

gpd;tUk; #j;jpuKk; cgNahfkhdJ. %

tpw;gidtpiy 100 ,yhgk; 20 tpw;gidf;fpuak; 80

,yhgk; vy;iy ,yhgkhf (tpw;gidapd; rjtPjkhf) ntspg;gLj;jg;gl;lhy;

tpw;gidtpiyia 100%khf fUJtJ rpwe;jJ. kWGwk;> ,yhgk;

1 Fwpj;j kw;Wk; vy;iy ,yhg vz;zf;fUf;fs;

mj;jpahacs;slf;fq;fs;

1 2 3 4

Fwpj;j,yhg kw;Wk; vy;iy ,yhg vz;zf;

fUf;fs;

vy;iyf;fpuakply; nfhs;iffs;; fpuaj;Jld; $l;ba tpiyaply;

KOf;fpuaj;Jld; $l;ba tpiyaply;

Vy;iyf;fpuaj;Jld; $l;ba tpiyaply;

fw;wy; tpisT

1.5.1 1.5.1 1.5.1 1.5.1 1 5 1

Draft Version

KE2 | Chapter 6: Cost plus pricing, Mark‐up and Margin

CA Sri Lanka 167

tpw;gidf;fpuaj;jpd; rjtPjkhf (Fwpj;j,yhgk;) ntspg;gLj;jg;gl;lhy;>

tpw;gidf;fpuaj;ij 100%khff; fUJtJ rpwe;jJ. ,e;jtplaj;ij

njspTgLj;j gpd;tUk; cjhuzq;fs; cjTk;;.

Draft Version


168 CA Sri Lanka

×

1.2 cjhuzk;: vy;iy,yhgk;

byPyh jdJ Milfis Milnahd;W 10%vy;iy ,yhgj;jpy; tpw;gid nra;fpd;wJ. Milapd; fpuak; &gh 1>000.

Njitg;gLtJ:

byPyhtpDila Milfshy; ciof;fg;gl;l ,yhgj;ij fzpg;gpLf.

jPu;T

vy;iy,yhgk; 10% (mjhtJ: 10/100)

∴ tpw;gidtpiy = 100%

∴ ,yhgk; = 10%

∴ fpuak; = 90% = &gh 1,000

∴1% =

∴ 10% = ,yhgk;= &.1,000 90 10

&gh 111.11 = &gh1,111.11)

× 10 = &. 111.11 (tpw;gidtpiy&gh 1,000+

1.3 cjhuzk;: Fwpj;j ,yhgk;

nutu;]; jdJ fhw;rl;ilfis xUNrhb fhw;rl;il 15%Fwpj;j ,yhgj;jpy; &gh 800 ,w;F tpw;gid nra;fpwJ.

Njitg;gLtJ :

nutu;]pd; fhw;rl;ilfshy; ciof;fg;gl;l ,yhgj;ijf; fzpg;gpLf . jPu;T

Fwpj;j ,yhgk; 15%.

∴ tpw;gidf;fpuak; = 100%

∴ ,yhgk; = 15%

∴ tpw;gidtpiy = 115% = &gh 800

∴ 1% / 15% = ,yhgk; =& 800 = & 104.35 115x 15

rpy;yiw tpw;gidahsUf;F &gh 750 fpuaKila xUghthil tpw;gidtpiyapy; 25% ,yhgj;Jld; tpw;gid nra;ag;gLfpd;wJ.

Njitg;gLtJ

,yhgj;ijf; fzpg;gpLf.

tpdh ,yhgk;

&gh1,000

90

= &. 800 115

Draft Version


CA Sri Lanka 169

A &.187.50 B &.200.00 C &.250.00 D &.300.00

tpw;gidtpiy= 100% ,yhgk;

,yhgk; = tpw;gidtpiyapy;25%

∴ fpuak; = tpw;gidtpiyapy;75%

fpuak; = &gh 750 = 75%

∴ 1% =

∴ 25% = ,yhgk;= &.750 75×25 ×25 = &. 250.00

rupahd tpilC.

vy;iyf;fpuatpaypd; (khWk; fpuatpay; vdg;gLtJ) nfhs;iffs;; gpd;tUkhW:

(m) ve;j tpw;gid njhif kw;Wk; cw;gj;jpnjhifahapDk;> fhy

mbg;gilapyhd epiyahdfpuak; xNuasthdJ (‘nghUj;jkhd tPr;Rf;Fs;’; mspf;fg;gLfpw nraw;ghl;L kl;lk;). MfNt> cw;gj;jpg;nghUs;

my;yJ Nritapy; ,lk;ngWk; xUNkyjpf nghUs; tpw;gid %yk;

gpd;tUtd ,lk;ngWk;: (i) tpw;fg;gl;l nghUspd; tpw;gidg; ngWkjpapdhy; tUkhdk; mjpfupf;Fk;. (ii) mynfhd;Wf;fhd khWk; fpuaj;jpdhy; fpuak; mjpfupf;Fk;. (iii) Nkyjpf nghUspypUe;J ciof;fg;gl;l gq;fspg;Gj; njhifapdhy;

,yhgk; mjpfupf;Fk;. (M) mNjNghd;W> tpw;gidj;njhif xUnghUspdhy; yPo;r;rpaile;jhy;>

mg;nghUspypUe;J ciof;fg;gl;l gq;fspg;Gj; njhifapdhy; ,yhgk;

tPo;r;rpailAk;. (,) epiyahdfpuaq;fs; xU fhyg;gFjpAld; njhlu;Gilajhifahy;>

tpw;gid mstp;d; mjpfupg;G my;yJ FiwTf;Nfw;g khw;wkilahJ.

epiyahd fpuaq;fspd;; gq;if tpw;gid myFfSf;F jhf;fy; nra;tJ

jtwhdJ.

2.1 mwpKfk;

vy;iyf;fpuatpay; jj;JtkhdJ ,yhg mstPlhdJ nkhj;j gq;fspg;gpd; xU

gFg;gha;it mbg;gilahff; nfhz;bUf;f Ntz;Lk; vd;fpwJ. mjhtJ>

tpw;gidg;ngWkjp – khWk; tpw;gidf;fpuak;.

vy;iyf;fpuatpaYf;F Mjuthdtu;fs; ,Wjp ,Ug;Gkjpg;gPlhdJ khWk;

cw;gj;jpf;fpuaj;jpy; (Neu;%yg;nghUs;fs;> Neu;f;$yp> Neu;nryTfs;

(VjhtJ) kw;Wk; khWk; cw;gj;jpNke;jiy) ,Uf;fNtz;Lk; vd;fpd;wdu;.

Vnddpy;> ,it khj;jpuNk cw;gj;jpg;nghUSf;F rupahf clikahf;fj;jf;f

fpuaq;fshFk;.

tpil

2 vy;iyf;fpuatpay; nfhs;iffs;

&.750 75

Draft Version


170 CA Sri Lanka

(<) xUmyFnghUs; jahupf;fg;gLk;NghJ mjd; cw;gj;jpapy; Vw;gLfpd;w

Nkyjpf fpuak; khWk; cw;gj;jpf;fpuakhFk;. ntspaPL mjpfupf;fg;gLk;

NghJ epiyahd fpuaq;fs; ghjpf;fg;glkhl;lh. mj;Jld;> Nkyjpf epiyahd

fpuaq;fSk; Vw;glhJ. vy;iyf;fpuatpay; nfhs;iffisNkYk; kPsha;T nra;tjw;F Kd;du;

vz;fzpj uPjpahd cjhuzj;ij ghu;g;gjd; %yk; mjd; mbg;gilfis

ePq;fNs Qhgfg;gLj;jpf; nfhs;tJ cjtpahapUf;Fk;.

2.2 cjhuzk;

Nthu;l;lu; md;l; rd;]; ];gpyh]; vd;Dk; xUnghUis cw;gj;jp nra;fpwJ.

,jdJ mynfhd;Wf;fhd khWk; cw;gj;jpf;fpuak; &gh 60. mynfhd;Wf;fhd

tpw;gidtpiy &gh 100. nrg;uk;gu; 2X20 Muk;gj;jpy; Muk;g ,Ug;Gf;fs;

vJTk; ,y;iy. ,k;khjj;jpy; cw;gj;jp 20>000 myFfshf ,Ue;jJ.

,k;khjj;jpw;fhd cw;gj;jpf;fhd epiyahd fpuak; &gh 300>000 MfTk;>

epu;thf tpw;gid tpepNahf epiyahd fpuak; &gh 150>000 MfTk; ,Ue;jJ.

khWk; re;ijg;gLj;jy; fpuaq;fs; ,Uf;ftpy;iy.

Njitg;gLtJ

tpw;gid gpd;tUkhwpUe;jhy;> vy;iyf;fpuatpay; nfhs;ifia

gad;gLj;jp nrg;uk;gu; khjj;jpw;fhd gq;fspg;G kw;Wk; ,yhgj;ijf;

fzpg;gpLf:

(a) 10,000];gpyh]; (b) 15,000];gpyh]; (c) 20,000];gpyh];

,yhgf;fzpg;g;Pl;by;KjyhtJfl;lk; khWk;fpuaq;fs; milahsk; fhzg;gl

Ntz;Lk;. gpd;du;gq;fspg;G fhzg;glNtz;Lk;. ,yhgj;ij

miltjw;Fnkhj;jgq;fspg;gpypUe;Jepiyahdfpuaq;fs; fopf;fg;gLfpd;wJ.

vy;yh ,Wjp,Ug;Gf;fSk; khWk; cw;gj;jpf;fpuaj;jpy; (mynfhd;W&gh 60)

kjpg;gplg;gLfpd;wd. ,k;khj fhyg;gFjpapy; 3 epiyfspYk; cw;gj;jp 20>000

myFfshFk;.

Draft Version


CA Sri Lanka 171

10,000];gpyh]; 15,000];gpyh]; 20,000];gpyh]; tpw;gid(&.100,y;) Muk;g ,Ug;G

&’000

0

&’000 1,000

&’000

0

&’000 1,500

&000

0

&’000 2,000

khWk;cw;gj;jpf;fpuak; 1,200 1,200 1,200 1,200 1,200 1,200 fop:,Wjp,Ug;GngWkjp

(vy;iyf;fpuaj;jpy;) 600 300 0

khWk;tpw;gidf;fpuak; 600 900 1,200 gq;fspg;G 400 600 800 fop:epiyahdfpuak; 450 450 450 ,yhgk;/(el;lk;) (50) 150 350 mynfhd;Wf;fhd ,yhgk;/

(5) 10 17.50 (el;lk;) mynfhd;Wf;fhd gq;fspg;G

40 40 40

Draft Version


170 CA Sri Lanka

,t; cjhuzj;jpypUe;Jgpd;tUkhWKbTfs; vLf;fg;glyhk;:

(a) ntt;NtWtpw;gidkl;lq;fspy; mynfhd;Wf;fhd ,yhgk;

NtWgLfpwJ. Vnddpy;>mynfhd;Wf;fhdruhrupepiyahdfpuak;

ntspaPLkw;Wk; tpw;gidmsTf;Nfw;g khWfpwJ.

(b) vy;yhntspaPLkw;Wk; tpw;gidkl;lq;fspy;

mynfhd;Wf;fhdgq;fspg;GepiyahdJ. tpw;fg;gl;lmyFfspd;

vz;zpf;ifiamynfhd;Wf;fhdgq;fspg;gpdhy; ngUf;Ftjd; %yk;

nkhj;jgq;fspg;Gfpilf;fpwJ. ,J

tpw;gidmsTf;;Nfw;gNeubtpfpjhrhuj;jpy; mjpfupf;fpwJ.

(c) mynfhd;Wf;fhdgq;fspg;Gkhw;wkilahjhifahy;

ve;jxUntspaPLkw;Wk; tpw;gidkl;lj;jpYk; vjpu;ghu;f;fg;gl;l

,yhgj;ijf; fzpg;gpLtjw;fhdkpfg;gaDWjpkpf;f top

gpd;tUkhwpUf;Fk;:

(i) nkhj;jgq;fspg;igf; fzpg;gply;. (ii) ,yhgj;ijf;fz;Lgpbf;Fk; nghUl;L fhyg;gFjpf;fhf jhf;fy; nra;j

epiyahdfpuaj;ijfopj;jy;.

(d) vkJcjhuzj;jpy;> 17>000 ];gpyhr]; tpw;gidapypUe;Jvjpu;ghu;f;fg;gl;l

,yhgk; gpd;tUkhwpUf;Fk;:

&gh’000

nkhj;jgq;fspg;G (17,000 ×&gh 40) 680 fop: epiyahdfpuak; 450 ,yhgk; 230

vy;iyf;fpuatpay; jj;Jtk; ,yhgmstPlhdJnkhj;jgq;fspg;gpd; xU

gFg;gha;itmbg;gilahff; nfhz;bUf;f Ntz;Lk; vd;W $WfpwJ.

mjhtJ>tpw;gid ngWkjp –khWk; tpw;gidf;fpuak;.

fpuaj;Jld; $l;ba tpiyaply; vd;gJ tpw;gid tpiyia

mile;Jnfhs;tjw;F nkhj;jf;fpuaj;Jld; tpUk;gpa ,yhgj;ij

Nru;j;Jf;nfhs;tJ vd;gjhFk;.

3 fpuaj;Jld; $l;ba tpiyaply;

xU NtiyepWtdj;jpy; tpiyiaj; jPu;khdpg;gjw;fhd toikahd Kiw

fpuaj;Jld; $l;ba tpiyaplyhFk;.

Draft Version


CA Sri Lanka 171

tpdhtpy; kjpg;gplg;gl;l ,yhgk; vd;gJ Ntiyapd; Fwpg;gplg;gl;l

#o;epiyapYk; kw;Wk; epWtdj;jpYk; jq;fpapUf;Fk;. Nghl;b epiyikfspy;>

,yhgk; rpwpajhf ,Uf;fyhk;. Mdhy;> epWtdk; Ntiyf;F ghJfhg;ig

cWjpg;gLj;jpdhy; ,yhgk; cau;thf ,Uf;fyhk;. nghJthf> xt;nthU

Ntiyapd; kPJk; ciof;fg;gLfpw ,yhgk; KO epWtdj;jpdJk; tpahghu

jpl;lNjitg;ghLfSf;Nfw;g mike;jpUf;f Ntz;Lk;. Nfhug;gl;l ,Wjptpiy epr;rakhf Nghl;bahsu;fs; vd;d mwtpLfpwhu;fs;

kw;Wk; thbf;ifahsu; vd;d nrYj;j jahuhf ,Ug;;ghu;fs; vd;gjhYk;

ghjpf;fg;gLk;.

3.1.1 cjhuzk;: tpw;gidtpiyAk; myFf;fpuaKk;

cw;gj;jpg;nghUs; CT,d; myFf;fpuak; &gh 150. 20% ,yhgvy;iyia mbg;gilahff; nfhz;l xU tpw;gidtpiy jPu;khdpf;fg;gLfpwJ.

Draft Version


170 CA Sri Lanka

Njitg;gLtJ:

tpw;gidtpiyiaf; fzpg;gpLf.

jPu;T

&gh % fpuak; 150

80

,yhgk; ? 20 tpw;gidtpiy ? 100

vdNt tpw;gidtpiy = &gh 150 ÷ 80% = &gh 187.50

3.1.2 cjhuzk;: tpw;gidtpiyAk; myFf;fpuaKk; (2)

cw;gj;jpg;nghUs;HM ,d; myFf;fpuak; &gh 650. fpuaj;jpy; Fwpj;j

,yhgk; 20%.

Njitg;gLtJ:

tpw;gid tpiyiaf; fzpg;gpLf.

&gh % fpuak; 650 100 ,yhgk; ? 20 tpw;gidtpiy ? 120

vdNt tpw;gidtpiy= &gh. 650 × 120% = &gh780

3.1.3 cjhuzk;: tpw;gidtpiyAk; myFf;fpuaKk;(3)

cw;gj;jpg;nghUs;JT',d; tpw;gidtpiy &gh 935. fpuaj;jpy; Fwpj;j ,yhgk; 10%.

Njitg;gLtJ:

myFf;fpuaj;ijf; fzpg;gpLf.

jPu;T

&gh % fpuak; ? 100 ,yhgk; ? 10 tpw;gidtpi

935 110

vdNt myFf;fpuak; = &gh 935 ÷ 110% = &gh 850

Draft Version

Draft Version


172 CA Sri Lanka

KOf;fpuaj;jpy; $l;ba tpiyaply; vd;gJ cw;gj;jpg;nghUspd; KOf;fpuaj;ij kjpg;gpl;L mjpy; ,yhgj;jpw;fhf xU Fwpg;gpl;l tPjj;ij Nru;j;J fzpg;gply; %yk; tpw;gidtpiyiaj; jPu;khdpf;fpd;w xU KiwahFk;.

4.1 KOf;fpua tpiyfis epu;zak; nra;jy; KOf;fpuak; cs;slf;fg;gl;l cw;gj;jpf;fpuaj;ij khj;jpuk; nfhz;ljhf

,Uf;fyhk;. my;yJ cs;slf;fg;gl;l epu;thf tpw;gid tpepNahf

Nke;jiyfisAk; nfhz;ljhf ,Uf;fyhk;. xU tpahghuk; jhd; rk;ghjpf;f tpUk;Gk; ,yhg tPjk; njhlu;ghd xU

vz;zj;ijf;nfhz;bUf;fyhk;. vdNt> tpiyj;jPu;khdq;fspw;fhd nghJthd

topfhl;bahf xU ruhrup ,yhg vy;iyiaj; jPu;khdpf;fyhk;. ,J Fwpg;ghf

jdpegu; Ntiy my;yJ xg;ge;j tpiyfis tUq;fhy thbf;ifahsu;fSf;F

xOq;fhf mwptpf;f Ntz;ba Ntiyfs; my;yJ ngupastpyhd xg;ge;j

Ntiyfis Nkw;nfhs;Sk; tpahghuq;fSf;F cgNahfkhdjhf ,Uf;Fk;;.

vdpDk;> Fwpj;j ,yhgtPjkhdJ epiyahdjhfTk;> fbdkhdjhfTk;

,Uf;fNtz;bajpy;iy. Mdhy; #o;epiyfSf;Nfw;g khw;wg;gl KbAk;.

Fwpg;ghf> Fwpj;j ,yhgtPjkhdJ re;ijapy; Nfs;tp epiyikfSf;Nfw;g

khWgLk;.

xU tpahghuk; xU Gjpa nghUshd cw;gj;jpg;nghUs; X I cw;gj;jp

nra;a njhlq;FfpwJ. ,jw;F gpd;tUk; fpua kjpg;gPLfs;

Nkw;nfhs;sg;gl;Ls;sd. &gh

Neu;%yg;nghUs;fs; 270 Neu;f;$yp: 4 kzpj;jpahyq;fs; kzpj;jpahyj;jpw;F &gh 50 tPjk; 200 khWk; cw;gj;jp Nke;jiyfs;: ,,ae;jpuk; ½ kzpj;jpahyk;

kzpj;jpahyj;jpw;F &gh 60 tPjk; 30 500

epiyahd cw;gj;jp Nke;jiyfs; khjhe;jk; &gh 3>000>000 Mf ghjPL

nra;ag;gLfpd;wd. fpilf;ff;$ba ,ae;jpu kzpj;jpahy ,aysT

gw;whf;Fiwahf ,Ug;gjhy; ,ae;jpu Neuk;khjhe;jk; 10>000

kzpj;jpahyq;fSf;F kl;Lg;gLj;jg;gl;Ls;sJ. cs;slf;f tPjk;

tpdh KOf;fpuaj;jpy; tpiyaply;

4 KOf;fpuaj;jpy; $l;ba tpiyaply;

KOf;fpuaj;jpy; $l;ba tpiyaplypy; cw;gj;jpg;nghUspd; KOf;fpuaj;ijf; fzpg;gpl;L gpd;du; ,yhgj;jpw;fhf xU Fwpg;gpl;l tPjj;ij fpuaj;Jld; Nru;g;gjd; %yk; tpw;gid tpiy jPu;khdpf;fg;gLfpd;wJ. KOf;fpuaj;;jpy; $l;ba tpiyaplypy; kpfg;gpujhd tpku;rdk; tpw;gidf;Nfs;tp tpw;gid tpiyahy; jPu;khdpf;fg;glyhk; vd;gjid milahsk; fhzj; jtwptpLfpwnjd;gjhFk;. ,q;F tpiy kw;Wk; Nfs;tpapDila ,yhg cr;rg;gLj;jy; Nru;khdk; ,Uf;Fk;.

Draft Version


CA Sri Lanka 173

Neu;CopakzptPjkhf ,Uf;Fk;. vdpDk;> ghjPL nra;ag;gl;l Neu; Copa

kzpj;jpahyq;fs; 25>000 MFk;. cw;gj;jp;g;nghUs; X Ij;jtpu Vida

nghUs;fspd; cw;gj;jpapypUe;J xU ,ae;jpu kzpj;jpahyj;jpw;F fk;gdp

Mff;Fiwe;j gq;fspg;ghf &gh 100 itg; ngw;Wf;nfhs;s KbAk; vd

kjpg;gpl;Ls;sJ. %yg;nghUs; ghtid tPjk; kw;Wk; Neu; Copa cw;gj;jpjpwd; Fwpj;J Neu;

Copaf;fpua kjpg;gPLfs; cWjpahf ,y;iy. ,q;F Neu;fpuak; kw;Wk; Neu;

Copafpua kjpg;gPLfs; ±15% tOTf;Fcl;gLj;jg;glyhk; vd milahsk;

fhzg;gl;Ls;sJ. mNjNghd;W ,ae;jpuNeu kjpg;gPLfSk; ±15% tOTf;Fs;shfpwJ.

fk;gdp cw;gj;jpg;nghUs; X ,ypUe;J KOcw;gj;jpf;fpuaj;jpy; 20% ,yhgj;ij

ciof;f tpUk;GfpwJ. Njitg;gLtJ:

Draft Version


174 CA Sri Lanka

Njitg;gLtJ:

KOf;fpuaj;Jld; $l;ba mbg;gilapyhd tpiyia jPu;khdpf;f.

Xg;gPl;lstpy; ‘vspikahd’ fpuaj;Jld; $l;ba tpiykjpg;gplypy; $l rpy

gpur;ridfs; vof;$Lk;. NkYk; rpy vLNfhs;fs; Nkw;nfhs;sg;gl;L

Rl;bf;fhl;lg;gl Ntz;Lk;. ,t; cjhuzj;jpy;> ehk; ,uz;L gpur;ridfis

milahsk; KbAk;:

(a) ,ae;jpu Neuj;jpd; re;ju;g;gf;fpuak; fpuaj;jpy; cs;slf;fg;gl Ntz;Lkh ,y;iyah? (b) fpua kjpg;gPLfspy; Vw;glf;$ba jtWfSf;F VNjDk;

nfhLg;gdT Nkw;nfhs;sg;gl Ntz;Lkh? mg;gbahapd; vt;tsT?

NtWgl;l vLNfhs;fs; Nkw;nfhs;sg;gl Ntz;Lk;.

(a) ,ae;jpu Neu re;ju;g;gf;fpuaj;ij tpyf;Ff: Vw;glf;$ba fpuakjpg;gPL jtWfis Gwf;fzpf;f.

&gh

Neu;%yg;nghUs;fs; 270 Neu;f;$yp; (4 kzpj;jpahyq;fs;) 200 khWk;cw;gj;jpNke;jiyfs; 30

$300,000 480 epiyahdcw;gj;jpNke;jiyfs; (Copakzpj;jpahyj;jpy;) KOcw;gj;jpf;fpuak;

25,000 = &gh.120 Copakzpj;jpahynkhd;Wf;

F980

,yhgvy;iy (20%) 196

cw;gj;jpg;nghUs; X ,d; mynfhd;Wf;fhd tpw;gid tpiy

1,176

(b) ,ae;jpu Neu re;ju;g;gf;fpuaj;ij cs;slf;Ff: Vw;glf;$ba fpuakjpg;gPL jtWfis Gwf;fzpf;f.

&gh

KO cw;gj;jpf;fpuak; (a) ,y; cs;sthW 980 ,ae;jpu Neu re;ju;g;gf;fpuak;: iftplg;gl;l gq;fspg;G (½ kzpj;jpahyk;×&gh100)

50

rPuhf;fg;gl;l KOf;fpuak; 1,030 Fwpj;j ,yhgk; (20%) 206 cw;gj;jpg;nghUs; X ,d; mynfhd;Wf;fhd tpw;gidtpiy 1,236

Draft Version


CA Sri Lanka 175

(c) ,ae;jpu Neu re;ju;g;gf;fpuaj;ij tpyf;FfMdhy;Fiwj;J

kjpg;gplf;$ba fpuaj;jpw;fhf nfhLg;gdT Nkw;nfhs;f. &gh &gh

Neu;%yg;nghUs;fs; 270.0 Neu;f;$yp 200.0

470.0 Vw;glf;$ba jtW(15%) 70.5

khWk;cw;gj;jpNke;jiyfs; 30.0 Vw;glf;$ba jtW(10%) 3.0

epiyahdcw;gj;jpNke;jiyfs; (4 kzpj;jpahyq;fs;×&gh120) 480.0 Vw;glf;$ba jtW(CopaNeuk;)(15%) 72.0

540.5

33.0

552.0

Draft Version


176 CA Sri Lanka

rhj;jpakhd KOcw;gj;jpf;fpuak; 1,125.5 Fwpj;j ,yhgk; (20%) 225.1 cw;gj;jpg;nghUs; X ,d; mynfhd;Wf;fhd tpw;gid tpiy

1,350.6

(d) ,ae;jpu Neu re;ju;g;gf;fpuaj;ij cs;slf;Ff. Fiwj;J

kjpg;gplf;$ba fpuaj;jpw;fhf KOf;nfhLg;gdT Nkw;nfhs;f. &gh

rhj;jpakhd KOcw;gj;jpf;fpuak; (c),y; cs;sthW 1,125.5 ,ae;jpuNeu re;ju;g;gf;fpuak;: iftplg;gl;l rhj;jpakhd gq;fsp;g;G (½ kzpj;jpahyk;×&gh 100

55.0

rPuhf;fg;gl;l rhj;jpakhd KOcw;gj;jpf;fpuak 1,180.5 Fwpj;j ,yhgk; (20%) 236.1 cw;gj;jpg;nghUs; X ,d; mynfhd;Wf;fhd tpw;gid tpiy 1,416.6

ntt;NtWgl;l vLNfhs;fisg;gad;gLj;jp ehk; NtWgl;l myFtpiyfis

&gh 1>176.0 - &gh 1>416.6 vd;w tPr;rpDs; mila KbfpwJ.

4.2 KOf;fpuaj;Jld; $l;ba tpiyaplypy; mD$yq;fSk; gpur;ridfSk; tpiyaplypy; KOf;fpuaj;jpd; fPohd mZFKiwapy; gy;NtW fLikahd rpf;fy;fs; cs;sd.

(a) Nfs;tp tpiyia jPu;khdpf;fyhkhjyhy;>,q;F tpiy kw;Wk;

Nfs;tpapd;; ,yhg cr;rg;gLj;jy; Nru;khdk; ,Uf;Fk; vd;gij

milahsk; fhzj;jtwptpLfpwJ.

(b) re;ij kw;Wk; Nfs;tp epiyikfSf;Nfw;g tpiyia rPuhf;f Ntz;ba NjitNaw;glyhk;.

(c) ghjPL nra;ag;gl;l ntspaPL epu;zapf;fg;gl Ntz;bAs;sJ.

Nke;jiy cs;slf;f tPjj;jpy; ntspaPl;bd; msT xU gpujhd

fhuzpahFk;.

(d) xU epWtdk; xd;wpw;F Nkw;gl;l nghUs;fis cw;gj;jp nra;Akplj;J

Nke;jiy cs;slf;fj;jpw;F nghUj;jkhd mbg;gil njupT nra;ag;gl

Ntz;Lk;. vdpDk;>fPo;kl;l Kfhikahsu;fSf;F xU tpiuthd vspa rpf;fdkhd

tpiyaply; Kiw ifaspf;fg;glyhk; (Fwpg;ghf> xt;nthU ehSk; gy

tpiyfs; jPu;khdpf;fg;gl Ntz;bajhf Ntiy nra;Ak; NtiyfSf;F

Kf;fpakhdJ).mj;Jld;> ,yhg vy;iyapd; msT khWgLk; vd;gjhy;;>

KOf;fpuaj;jpw;F Nkyhd mbg;gilapyhdxU tpiyj;jPu;khdk; xU fk;gdp

rhjhuz ,aystpy; Ntiynra;Ak; NghJ mjdJ epiyahd fpuak;

KOtijAk; <Lnra;J ,yhgk; ciog;gij cWjpg;gLj;j Ntz;Lk;.

Draft Version


CA Sri Lanka 177

vy;iyf;fpuaj;Jld; $l;ba tpiyaply; / Fwpj;j ,yhg tpiyaply; vd;gJ

xd;wpy; vy;iy tpw;gidf;fpuak; my;yJ vy;iy cw;gj;jpf;fpuaj;Jld;

,yhg vy;iyia $l;Ltjd; %yk; tpw;gidtpiyiaj; jPu;khdpf;fpd;w xU

KiwahFk;.

5 vy;iyf;fpuaj;Jld; $l;ba (Fwpj;j ,yhgk;) tpiyaply;

vy;iyf;fpuaj;Jld; $l;ba tpiyaply; cw;gj;jp / tpw;gidapd;

vy;iyf;fpuaj;Jf;F ,yhg vy;iyia $l;Ltjid

cs;slf;FfpwJ. xU vy;iyf;fpuatpay; mZFKiw mNdfkhf

xU ,yhg cr;rg;gLj;jy; tpiyia milahsk; fhZtjw;F

cjTfpwJ.

Draft Version


178 CA Sri Lanka

xU cw;gj;jpg;nghUs; gpd;tUk; fpuaq;fisf; nfhz;lJ:

&gh

Neu;%yg;nghUs;fs; 50 Neu;f;$yp 30 khWk;Nke;jiyfs; 70

epiyahdNke;jiyfs; khjhe;jk; &gh 100>000. ghjPL nra;ag;gl;l

tpw;gid khjhe;jk; 400 myFfs;. ,J ,yhgel;lkw;w epiyf;F

mDkjpf;fpwJ. Njitg;gLtJ:

fPNoAs;s thf;fpaj;jpy; ntw;wplj;ij epug;Gf.

cw;gj;jpg;nghUspd; ,yhgel;lkw;w epiyikia mDkjpg;gjw;F

vy;iyf;fpuaj;Jld; Nru;f;fg;gl Ntz;ba Fwpj;j ,yhgk; …....... %.

rupahd tpil 166 2/3%. epiyahd fpuaj;jpw;F nkhj;jgq;fspg;G rkdhf

,Uf;Fk;NghJ ,yhgel;lkw;w Gs;sp fhzg;gLfpwJ. &gh

100>000 ,yhgel;lkw;w Gs;spapy;

100,000 = 400 (tpiy - &gh 150)

∴&gh 250 = tpiy - &gh 150 ∴&gh 400 = tpiy ∴Fwpj;j,yhgk; = ((400 – 150) /150) ×100% = 166 2/3%

5.1 vy;iyf;fpuaj;Jld; $l;ba tpiyaply; mZFKiwapd; mD$yq;fSk; gpujp$yq;fSk;

gpujhd mD$yq;fs; gpd;tUkhW:

(a) ,J gad;gLj;Jtjw;F vspa kw;Wk; ,yFthdxU Kiw.

(b) Fwpj;j,yhgtPjk; NtWglyhk;. vdNt> Nfs;tp epiyikfis

gpujpgypf;ff;$bathW Fwpj;j ,yhg tpiyaply; KiwahdJ

rPuhf;fk; nra;ag;gl KbAk;.

(c) ,J gq;fspg;G njhlu;ghd Kfhikapd; ftdj;ij <u;f;fpwJ. mj;Jld;>

,yhgj;jpd; kPJ $Ljyhd my;yJ Fiwthd tpw;gid mstpd;

jhf;fq;fisAk; nfhz;lJ. ,t;topapy;> ,J vy;iyf;fpuatpay; kw;Wk;

fpua-,yhg-msT gFg;gha;tpd; ntspg;ghLfs;; kw;Wk; vz;zf;fUf;fs;

njhlu;ghd xU rpwe;j tpopg;Gzu;itAk; Vw;gLj;j cjTfpwJ.

tpdh vy;iyf;fpuaj;Jld; $l;ba tpiyaply;

tpil

Draft Version


CA Sri Lanka 179

cjhuzkhf> xU cw;gj;jpg;nghUspd; mynfhd;Wf;fhd fpuak; &gh

100 Mapd;> mJ 150% Fwpj;j ,yhgj;ij Nru;f;f mynfhd;Wf;fhd

tpw;gid tpiy &gh 250 MFk;. Kfhik xt;nthU Nkyjpf &gh 10

tpw;gid tUkhdj;jpw;Fk; &gh 6 gq;fspg;G kw;Wk; ,yhgk;Nru;f;fg;gLk;

vd;gjpy; njspthd tpopg;Gzu;itf; nfhz;bUf;f Ntz;Lk;.

(d) eilKiwapy;> vspjpy; milahsk; fhzf;$ba khWk; fpuaj;ijf;

nfhz;bUf;fpd;wtplj;J tpahghuq;fspy;Fwpj;jtPj,yhg tpiyaply;;

cgNahfpf;fg;gLfpd;wJ. rpy;yiw njhopw;rhiy epiyaq;fs; ,jw;F

ntspg;gilahd cjhuzkhFk;.

Draft Version


180 CA Sri Lanka

nfhs;tdT tpiyf;F xU Fwpj;j ,yhgj;ij (20% my;yJ 33.3% )

Nru;g;gjd; %yk; filfspy; nghUl;fspd; tpiyfs; epu;zapf;fg;gLtJ

kpfTk; nghJthdjhFk;. epr;rakhf> vy;iyf;fpuaj;Jld; $l;ba tpiyaplypy; rpy FiwghLfSk; cs;sd.

(a) Fwpj;j ,yhgj;jpd; msT Nfs;tp epiyikfSf;Nfw;g khWgLk;

vd;whYk;> Nfs;tp epiyikfs;> Nghl;bahsupd; tpiyfs; kw;Wk;

,yhg cr;rg;gLj;jy; vd;gtw;wpy; Nghjpa ftdk; nrYj;jg;gtij ,J

cWjpg;gLj;jhJ.

(b) tpiyaply; jPu;khdj;jpy; ,J epiyahd Nke;jiyfisg;

Gwf;fzpf;fpwJ. Mdhy;> epiyahd fpuaq;fis <Lnra;jjd; gpd;dNu

,yhgk; <l;lg;gLtij cWjp nra;tjw;F tpw;gid tpiy NghJkhdjhf

,Uf;f Ntz;Lk;.

Draft Version


CA Sri Lanka 181

NtiyAld;njhlu;Gila epWtdnkhd;wpw;F fpuaj;Jld; $l;ba tpiyaplNy tpiyiaj

epuzapg;;gjw;F toikahd KiwahFk;.

KOf;fpuaj;jpy; $l;ba tpiyaplypy; cw;gj;jpg;nghUspd; KOf;fpuaj;ijf; fzpg;gpl;L gpd;du; ,yhgj;jpw;fhf xU Fwpg;gpl;l tPjj;ij fpuaj;Jld; Nru;g;gjd; %yk; tpw;gid tpiy jPu;khdpf;fg;gLfpd;wJ. KOf;fpuaj;;jpy; $l;ba tpiyaplypy; kpfg;gpujhd tpku;rdk; tpw;gidf;Nfs;tp tpw;gid tpiyahy; jPu;khdpf;fg;glyhk; vd;gjid milahsk; fhzj; jtwptpLfpwnjd;gjhFk;. ,q;F tpiy kw;Wk; Nfs;tpapDila ,yhg cr;rg;gLj;jy; Nru;khdk; ,Uf;Fk;.

vy;iyf;fpuaj;Jld; $l;ba tpiyaply; cw;gj;jp / tpw;gidapd;

vy;iyf;fpuaj;Jf;F ,yhg vy;iyia $l;Ltjid cs;slf;FfpwJ.

xU vy;iyf;fpuatpay; mZFKiw mNdfkhf xU ,yhg

cr;rg;gLj;jy; tpiyia milahsk; fhZtjw;F cjTfpwJ.

vy;iyf;fpuatpay; jj;Jtj;jpy; ,yhg mstPL nkhj;j gq;fspg;G gFg;gha;tpd;

mbg;gilapy; Nkw;nfhs;sg;gl Ntz;Lk;. mjhtJ> tpw;gidg;ngWkjp – khWk; tpw;gidf;fpuak;.

KOf;fpuaj;jpy; tpiyaplypy; cw;gj;jpf;fpuaj;jpd; KOf;fpuak; fzpg;gplg;gl;L

gpd;du; xU Fwpj;j ,yhgtPjk; fpuaj;Jld; Nru;f;fg;gLtjd; %yk; tpw;gid tpiy

jPu;khdpf;fg;gLfpd;wJ. KOf;fpuaj;jpy; tpiyaplypd; gpujhd tpku;rdk; tpw;gid

tpiyahy; tpw;gidf;Nfs;tp jPu;khdpf;fg;glyhkhjyhy;> tpiy kw;Wk; Nfs;tpapd;

,yhg cr;rg;gLj;jy; Nru;khdj;ij milahsk; fhz;gjw;F jtwp tpLfpwJ vd;gJ

kpfg; gpujhdkhd tpku;rdkhFk;.

mj;j;paha kPs;ghu;it

Draft Version


182 CA Sri Lanka

1 xU Ntiyapd; fpuak; &gh100,000.

(a) Ntiyf;fpuaj;jpy; 25% ,yhgkhapd;> Ntiyapd; tpiy=&gh……………… (b) vy;iy ,yhgk; 25%khapd; Ntiyapd; tpiy=&gh…………………

2 ntw;wplq;fis epug;Gf.

(a) KOf;fpuaj;Jld; $l;lg;gl;l tpiyaply; mZFKiwapd; fPohd

gpur;ridfspy; xd;W tpw;gid tpiyahy; tpw;gidf;Nfs;tp

jPu;khdpf;fg;glyhkhjyhy;>………..kw;Wk; …………… ……………………. Nru;khdj;ij milahsk; fhz;gjw;F jtwp tpLfpwJ.

(b) KOf;fpuaj;Jld; $l;lg;gl;l tpiyaply; mZFKiwapd; xU mD$yk;>

,yhg vy;iyapd; msT NtWgLkhjyhy;> xU fk;gdp …………….

,aystpy; njhopw;gLk;NghJ ……………………<Lnra;tjd; %yk;

……………………… ciog;gjid cWjpg;gLj;Jk; mbg;gilapy;

tpiyaply; jPu;khdj;ij Nkw;nfhs;tjhFk;. .

3 xU epWtdk; KO ,aystpy; Ntiynra;ahJtpbd;>mynfhd;Wf;fhd

fl;Lg;gLj;Jk; fhuzpapd; Fwpj;j ,yhgj;ij mbg;gilahff;nfhz;L

tpiyaply; miktJ Fwpg;ghf cgNahfkhdJ. rup gpio

Kd;Ndw;wg;guPl;ir

Draft Version


CA Sri Lanka 183

1 (a) &gh.100,000+(25%×&gh100,000)=&gh100,000+&gh25,000=&gh125,000

0.75

3 gpio. KO,aystpy; Ntiy nra;jhy; ,J cgNahfkhdJ.

Kd;Ndw;wg;guPl;irf;fhd tpilfs;

(b) Ntiyapd; tpiy

∴,yhgk;

x –0.25x

= x = 25% ×x (tpw;gidtpiy) = 0.25x = Ntiyapd; fpuak;

0.75x = &gh 100,000 x = &gh100,000

= &gh 133,333

2 (a) tpiy kw;Wk; Nfs;tpapd; ,yhg cr;rg;gLj;jy; jPu;khdk; (b) rhjhuz ,aystpy; Ntiynra;jy; vy;yh epiyahd fpuaq;fisAk;

<L nra;jy; ,yhgj;ij cioj;jy;

Draft Version

mj;jpahak; 7 ,izf;fg;gl;l fzf;fPL;

1

m j; jp ah a k;

,izf;fg;gl;l

fzf;fPL mwpKfk;

Kfhikf;fzf;fPL xU tpahghuj;jpd;; epjpf;fzf;fPl;bd; kPJ vt;thW jhf;fk;

nrYj;J;fpwJ vd;gjid ehk; fUj;jpy; nfhs;s Ntz;bAs;sJ.

ehk; ,Ug;Gf;fl;Lg;ghl;Lf;fzf;Ffs;> $ypf;fl;Lg;ghl;Lf;fzf;Ffs; kw;Wk;

fpuaf;fl;L;gghl;Lf;fzf;Ffis ghu;f;f cs;Nshk;.

mj;Jld;> Nke;jiyf;$Ljy; / FiwT cs;slf;;fj;jpw;fhd fzf;fPL kw;Wk;

,Wjpahf ,yhgel;;lf;fzf;FfisAk; guprPypf;f cs;Nshk;>

mwpTg;ghfk;

A fpuaf;fzf;fPL 1.6 ,izf;fg;gl;l fzf;fPL 1.6.1 fpuaf;;fzf;Ffis epjpf;fzf;fPl;L KiwikAld; ,izj;jiy

tpsf;Ff

1.6.2 tUkhdf;$w;W tiu njhlu;;fpd;w ,Ug;G> $yp> Nkej;iyfs;>

eilKiwNtiy> KbTg;nghUs;fs; Nghd;wtw;Wf;fhd fz;fFfisj;

jahupf;Ff.

Draft Version


2

mj;jpaha cs;slf;fq;fs; fw;wy; tpisTfs;

1 ,Ug;Gf;fl;Lg;ghl;Lf;fzf;F

1 ,Ug;Gf;fl;Lg;ghl;Lf;fzf;F 1.6.2

2 eilKiwNtiyf;fl;Lg;ghl;Lf;fzf;F 1.6.2

3 KbTg;nghUs;fl;Lg;ghl;Lf;fzf;F 1.6.2

4 $ypf;fl;Lg;ghl;Lf;fzf;F 1.6.2

5

6

7`

8

Nke;jiyf;$Ljy; my;yJ FiwT cs;slf;fj;jpw;fhd

fzf;fPL;

tpw;gidf;fpuaf;fl;Lg;ghl;Lf;fzf;F

,yhgel;lf;$w;Wf;fs;

,izf;fg;gl;l fzf;fPl;bd; mD$yq;fSk; gpujp$yq;fSk;

1.6.2

1.6.2

1.6.2

1.6.1

,jd; Nehf;fk; nghJg;NgNul;by; gjpTnra;ag;gLfpd;w ,Ug;Gf;fspd;

ngWkjpiaf; fl;Lg;gLj;JtJk;> ,Wjpapy; tpahghuj;jpd; epjpf;$w;Wf;fisf;

fl;Lg;gLj;JtJkhFk;.

Draft Version


3

jw;NghJ ehk; %yg;nghUl;fspd; nfhs;tdT kw;Wk; tpepNahfj;ij

vt;thW fzf;F itg;gJ vd;gjid tpsf;Ftjw;F xU cjhuzj;ij

cgNahfpg;Nghk;.

1.1 cjhuzk; - %yg;nghUs; fl;Lg;ghl;Lf;fzf;F

ngh];rp fk;gdp jdpnahU nghUis cw;gj;jp nra;fpwJ. xU

Fwpg;gpl;l fhyg;gFjpapy; mjd; %yg;nghUSf;fhd gpd;tUk;

eltbf;iffis nfhz;Ls;sJ.

(1) &gh 500>000%yg;nghUs;fs; xU tpepNahfj;juplkpUe;J (upkpl;

fk;gdp) flDf;Fnfhs;tdT nra;ag;gl;lJ. (2) FiwghL fhuzkhf &gh 10>000 fpuaKila %yg;nghUs;fs;

mNj tpepNahfj;jUf;F jpUg;gpaDg;gg;gl;ld.

(3) ,f;fhyg;gFjpapy; Neu;%yg;nghUSf;fhd nkhj;j fsQ;rpa

Ntz;Ljy;fs; &gh 400>000.

(4) ,f;fhyg;gFjpapy; Neupy; %yg;nghUs;fSf;fhd nkhj;j

toq;fy;fs; &gh 15>000 Mf ,Ue;jJ.

(5) &gh 5>000 ghtidf;Fl;gLj;jg;glhj %yg;nghUs;

cw;gj;jpapypUe;J fsQ;rpaj;jpw;F jpUg;gpaDg;gg;gl;lJ.

Ntz;lg;gLtJ

Xt;nthU eltbf;ifAk; vt;thW fzf;F itf;fg;gLfpd;wJ

vd;gjid njspthff; fhl;lf;$ba tifapy; ,f;fhyg;gFjpf;fhd

%yg;nghUs; fl;Lg;ghl;Lf;fzf;fpy; ,e;eltbf;iffisg; gjpT

nra;f.

jPu;T

eltbf;iffSf;fhd Fwpg;Gf;fs;:

(1) vy;yh %yg;nghUs; nfhs;tdTfSk; %yg;nghUs;

fl;Lg;ghl;Lf;fzf;fpy; xU tuTg;gjpthf gjpag;gLfpd;wd.

,J njhlu;ghd nryTg;gjpT fld;nfhLj;Njhu;

fl;Lg;ghl;Lf;fzf;fpw;F nry;fpwJ.

(2) %yg;nghUspd; VjhtJ jpUk;gy;fs; %yg;nghUs;

nfhs;tdTf;F vjpuhdKiwapy; fzf;F itf;fg;gLfpd;wJ.

(3) Neu;%yg;nghUs; Neubahf cw;gj;jpf;F

njhlu;GgLj;jg;gLfpwJ. %yg;nghUs; fl;Lg;ghl;Lf;fzf;F

toq;fg;gLfpd;w %yg;nghUspd; njhifapdhy;

Fiwf;fg;gLk; (nryTitf;fg;gLk;).

eilngw;Wf;nfhz;bUf;fpd;w cw;gj;jp NgNul;L Kiwikap;y;

eilKiwNtiyf; fl;L;g;ghl;bdhy;

gpujpepjpj;Jtg;gLj;jg;gLfpd;wJ.

Draft Version


4

(4) Neupy; %yg;nghUs;;fs; cw;gj;jpf;F Neubahf

njhlu;GgLj;jg;glkhl;lh. vdNt mJ

eilKiwNtiyf;fzf;if ghjpf;f khl;lh.

Mifahy;>,j;jifa%yg;nghUs;fs; njhopw;rhiy

Nke;jiyahf tifg;gL;j;jg;gl;L njhopw;rhiy

Nke;jiyf;fzf;fpy; gjpTnra;ag;gLk;.

(5) ghtidf;Fl;gLj;jg;glhj %yg;nghUs;fs; fsQ;rpaj;jpw;F

(,Ug;G) jpUg;gg;gl %yg;nghUs; ,Ug;G mjpfupf;Fk;.

MfNt> ,J %yg;nghUs; ,Ug;Gf;fl;Lg;ghl;Lf;fzf;fpw;F

xU tuTg;gjpthf ,Uf;Fk;. ,J cw;gj;jpapypUe;J

jpUg;gg;gLfpd;wjdhy;> ,J njhlu;ghd nryTg;gjpT

eilKiwNtiyf;fzf;fpy; ,Uf;Fk;.

%yg;nghUs; fl;Lg;ghl;Lf;fzf;F

&gh &gh (1) nrd;kjpf;

fl;Lg;ghl;Lf;fzf;F

500>000 (2) nrd;kjpf;fl;Lg;ghl;Lf; fzf;F

10>000

(2) eilKiwNtiyf; fzf;F

5>000 (3) eilKiwNtiyf;;fzf;F 400>000

(4)njhopw;rhiy Nke;jiyf; fzf;F

15>000

,Wjp ,Ug;G (kPjp njhif) 80>000 505>000 505>000

^lh fk;gdp &gh 100>000 %yg;nghUs;fis fsQ;rpaj;jpypUe;J

toq;fpaJ. ,tw;wpy; 25% cw;gj;jpAld; Neubahfj; njhlu;gw;wit.

Njitg;gLtJ

%yg;nghUs; ,Ug;gpy; VjhtJ mjpfupg;G %yg;nghUs; fl;Lg;ghl;Lf;fzf;fpy;

tuTg;gjpit jUk;. mNjNtis %yg;nghUspy; VjhtJ FiwTfs;

%yg;nghUs; fl;Lg;ghl;Lf;fzf;fpy; nryTg;gjpthf fhl;lg;gLk;.

tpdh %yg;nghUs;fSf;fhd fzf;fPL

Draft Version


5

^lhtpd; NgNul;Lf;fzf;Ffspy; ,e;eltbf;iffs; vt;thW gjpT

nra;ag;gl;bUf;Fk; vd;gij milahsk; fhz;f.

A tuT: eilKiwNtiy &gh 100>000

nryT: %yg;nghUs;fl;Lg;ghl;Lf;fzf;F &gh 100>000

B tuT: %yg;nghUs; fl;Lg;ghl;Lf;fzf;F &gh 100>000

nryT:eilKiwNtiy &gh 100>000

C tuT: eilKiwNtiy &gh 75>000

nryT: %yg;nghUs; fl;Lg;ghl;Lf;fzf;F &gh 100>000

tuT: njhopw;rhiy Nke;jiyfs; &gh 25>000

D tuT: %yg;nghUs; fl;Lg;ghl;Lf;fzf;F &gh 100>000

nryT: eilKiwNtiy &gh 75>000

nryT: njhopw;rhiy Nke;jiyfs; &gh 25>000

rupahd tpil C.

%yg;nghUs; toq;fg;gLtjdhy;>%yg;nghUs; ,Ug;G

Fiwf;fg;gLfpd;wJ. vdNt %yg;nghUs; fl;Lg;ghl;L;f;fzf;fpw;F &gh

100>000 nryT itf;fg;gLfpd;wJ. ,k;nkhj;jj;jpy; 25% (&gh 25>000)

cw;gj;jpAld; njhlu;gw;wJ. vdNt> ,J njhopw;rhiy

Nke;jiyf;fzf;fpw;F tuTitf;fg;gl Ntz;Lk;. kPjp Ugh 75>000 ck;

Neubahf cw;gj;jpAld; njhlu;GilaJ. ,J eilKiwf;fzf;fpw;F

tuTitf;fg;gl Ntz;Lk;. nkhj;j tuTg;gjpTfs; nkhj;j

nryTg;gjpTfSf;F rkdhf ,Uf;fpwJ. ,J vg;NghJk; fhzg;gl

Ntz;ba tplakhFk;.

tpil

2 eilKiwNtiyf;fl;Lg;ghl;Lf;fzf;F

Draft Version


6

,J %yg;nghUs; fl;Lg;ghl;Lf;fzf;fpypUe;J njhlu;fpd;wJ.

,f;fzf;fpd; Nehf;fk; tpahghuj;jpd; eilKiw

Ntiyg;ngWkjpiaf; fl;Lg;gLj;JtjhFk;. ehk; jw;NghJ

NkNyAs;s cjhuzj;ij nfhz;L eilKiwNtiy ngWtdT

kw;Wk; g+u;j;jpahjy; /eilKiwNtiy toq;fy; vd;gtw;iw

vt;thW fzf;Fitg;gJ vd;gij tpsf;FNthk;.

2.1 cjhuzk; -eilKiwNtiyf;fl;Lg;ghl;Lf;fzf;F

ngh];rp fk;gdp jdpnahU nghUis cw;gj;jp nra;fpwJ. xU

Fwpg;gpl;l fhyg;gFjpapy; mjd; eilKiwNtiyf;fhd gpd;tUk;


NkNyAs;s cjhuzj;jpypUe;J Fwpg;Gfs;:

(3) ,f;fhyg;gFjpapy; Neu;%yg;nghUSf;fhd nkhj;j

fsQ;rpa Ntz;Ljy;fs; &gh 400>000 Mf ,Ue;jd.

(5) &gh 5>000 ghtidf;Fl;gLj;jg;glhj %yg;nghUs;

cw;gj;jpapypUe;J fsQ;rpaj;jpw;F

jpUg;gpaDg;gg;gl;lJ.

fhyg;gFjpapd; njhlf;fj;jpy; ,e;jf;fzf;fpy; &gh 50>000

kPjp fPo;f;nfhz;L tug;gl;L ,Ue;jJ.

,f;fhyg;gFjpapy; &gh 390>000 g+u;j;jpahf;fg;gl;L KbTg;nghUSf;F khw;wg;gl;lJ.

Njitg;gLtJ

,e;eltbf;iffis vt;thW fzf;Fitg;gnjd;gij

njspthff; fhl;lf;$batifapy; ,f;fhyg;gFjpf;fhd

eilKiwNtiyf;fl;Lg;ghl;Lf;fzf;fpy; ,e;eltbf;iffisg;

gjpT nra;f.

jPu;T

eltbf;iffs; kPjhd Fwpg;Gfs;:

(3) Neu;%yg;nghUs; Neubahf cw;gj;jpf;F

njhlu;GgLj;jg;gLfpwJ. eilKiwNtiyf;;

fl;Lg;ghl;Lf;fzf;F cw;gj;jpf;F toq;fg;gLfpd;w

%yg;nghUspd; njhifapdhy; mjpfupf;;fg;gLfpwJ

(tuTitf;fg;gLk;).

,jd; Nehf;fk; nghJg;NgNul;by;; gjpTnra;ag;gLfpd;w eilKiwNtiyapd;

ngWkjpiaf; fl;Lg;gLj;JtJk; ,Wjpahf tpahghuj;jpd; epjpf;$w;Wf;fisAk;

fl;Lg;gLj;JtjhFk;.

Draft Version


7

(5) ghtidf;Fl;gLj;jg;glhj %yg;nghUs;fs;

fsQ;rpaj;jpw;F (,Ug;G) jpUg;gg;gl %yg;nghUs;

,Ug;G mjpfupf;Fk;. MfNt> ,J %yg;nghUs;

,

U

g

;

G

f

;

f

l

;Lg;ghl;Lf;fzf;fpw;F xU tuTg;gjpthf ,Uf;Fk;.

,J cw;gj;jpapypUe;J jpUg;gg;gLtjdhy;> ,J

njhlu;ghd nryTg;gjpT eilKiwNtiyf;fzf;fpy;

,Uf;Fk;.

eilKiwNtiyf;fl;Lg;ghl;Lf;fzf;F

&gh &gh kPjp fP.nfh.t. 50>000 (5) %yg;nghUs;;fl;Lg;ghl;Lf;

fzf;F 5>000

(3)%yg;nghUs;; fl;Lg;ghl;Lf;fzf;F

400>000 KbTg;nghUs;fl;Lg;ghl;Lf;fzf;F 390>000

,Wjp eilKiwNtiy (kPjp njhif)

55>000

450>000 450>000

eilKiwNtiyapy;; VjhtJ mjpfupg;G eilKiwNtiyf;

fl;Lg;ghl;Lf;fzf;fpy; tuTg;gjpit jUk;. mNjNtis eilKiwNtiyapy;;

VjhtJ FiwTfs; eilKiwNtiyf; fl;Lg;ghl;Lf;fzf;fpy; nryTg;gjpthf

fhl;lg;gLk;.

Draft Version


8

lh fk;gdp&gh 150>000 eilKiwNtiyia KbTg;nghUSf;F

khw;wpaJ.

Njitg;gLtJ

Llhtpd; NgNul;Lf;fzf;Ffspy; ,e;eltbf;iffs; vt;thW gjpT

nra;ag;gl;bUf;Fk; vd;gij milahsk; fhz;f.

A tuT: eilKiwNtiy &gh 150>000

nryT: KbTg;nghUs;fl;Lg;ghl;Lf;fzf;F &gh 150>000

B tuT: KbTg;nghUs; fl;Lg;ghl;Lf;fzf;F &gh 150>000

nryT:eilKiwNtiy &gh 150>000

rupahd tpil B.

,J eilKiwNtiyf;fl;Lg;ghl;Lf;fzf;fpypUe;J njhlu;fpd;wJ.

,f;fzf;fpd; Nehf;fk; tpahghuj;jpd; KbTg;nghUspd;

ngWkjpia fl;Lg;gLj;JtjhFk;. ehk; jw;NghJ NkNyAs;s

cjhuzj;ij nfhz;L g+u;j;jpahf;fg;gl;l cw;gj;jpapd; ngWtdT

kw;Wk; toq;fy; /KbTg;nghUs; tpw;gid vd;gtw;iw vt;thW

fzf;Fitg;gJ vd;gij tpsf;FNthk;.

3 KbTg;nghUs; fl;Lg;ghl;Lf;fzf;F

tpdh eilKiwNtiyf;fhd fzf;fPL

tpil

,jd; Nehf;fk; nghJg;;NgNul;by; gjpTnra;ag;gl;l KbTg;nghUs;fspd;

,Ug;Gg;ngWkjpiaf; fl;Lg;gLj;JtJk; ,Wjpapy; tpahghuj;jpd;

epjpf;$w;Wf;fisf; fl;Lg;gLj;JtJkhFk;.

Draft Version


9

3.1 cjhuzk;-KbTg;nghUs; fl;Lg;ghl;Lf;fzf;F ngh];rp fk;gdp jdpnahU nghUis cw;gj;jp nra;fpwJ. xU

Fwpg;gpl;l fhyg;gFjpapy; mjd; KbTg;nghUSf;fhd gpd;tUk;


N

k

N

y

A

s

;

s

cjhuzj;jpypUe;J Fwpg;Gfs;:

,f;fhyg;gFjpapy; &gh 390>000 g+u;j;jpahf;fg;gl;L

KbTg;nghUSf;Fkhw;wg;gl;lJ.

fhyg;gFjpapd; njhlf;fj;jpy; Vw;fdNt ngh];rp itj;jpUe;j

KbTg;nghUs; ,Ug;gpd; ngWkjp &gh 435>000.

,f;fhyg;gFjpapy;ngh];rp flDf;F Nkw;nfhz;l

KbTg;nghUspd; tpw;gidg;ngWkjp &gh 495>000.

Njitg;gLtJ

,e;eltbf;iffs; xt;nthd;Wk; vt;thW fzf;Fitg;gnjd;gij

njspthff; fhl;lf;$batifapy; ,f;fhyg;gFjpf;fhd

KbTg;nghUs;fl;Lg;ghl;Lf;fzf;fpy; ,e;eltbf;iffisg; gjpT nra;f.

KbTg;nghUs;fl;Lg;ghl;Lf;fzf;F

&gh &gh

Draft Version


10

^lh fk;gdp &gh 185>000 KbTg;nghUl;fis flDf;F tpw;gid nra;jJ.

Njitg;gLtJ

^lhtpDila NgNul;Lf;fzf;Ffspy; ,e;eltbf;iffs; vt;thW gjpTnra;ag;gl;bUf;Fk; vd;gij milahsk; fhz;f.

A tuT: tpahghug;ngWtdTfs; &gh 185>000

nryT: KbTg;nghUs; fl;Lg;ghl;Lf;fzf;F &gh 185>000

B tuT: KbTg;nghUs;fl;Lg;ghl;Lf;fzf;F &gh185>000

nryT: tpahghug;ngWtdTfs; &gh 185>000

rupahd tpilA.

Vw;fdNt ehk; mj;jpahak; 4 ,y; Copaf;fpuaq;fs; njhlu;ghf

ghu;j;Js;Nshk;. jw;NghJ ehk; xU cjhuzj;ij cgNahfpj;J

$ypfSf;fhd gpujhd fzf;Fg;gjpTfis kPsha;T nra;Nthk;.

4.1 cjhuzk;: $ypf;fl;Lg;ghl;Lf;fzf;F

kPjp fP.nfh.t. 435>000 tpahghungWtdTfs; - tpw;gid

495>000

eilKiwNtiyf;;; fl;Lg;ghl;Lf;fzf;F

390>000

,Wjp KbTg;nghUs; (kPjp njhif)

330>000

825>000 825>000

tpdh KbTg;nghUSf;fhd fzf;fPL

tpil

4 $ypf;fl;Lg;ghl;Lf;fzf;F

,jd; Nehf;fk; nghJg;NgNul;by; gjpTnra;ag;gLfpd;w $ypfspd; fpuaq;fisf;

fl;Lg;gLj;JtJk;> ,Wjpapy; tpahghuj;jpd; ,yhgel;lf;fzf;ifAk;

fl;Lg;gLj;JtjhFk;.

Draft Version


11

gpd;tUk; tpguq;fs; xU njhopw;rhiyapy; 750 Copau;fSf;fhd xUthuhe;j

rk;gs gl;lbaypypUe;J gpupj;njLf;fg;gl;litahFk;.

nkhj;j rk;gsj;jpd; gFg;gha;T

nkhj;j rk;gsj;jpd

Njitg;gLtJ

NkNy jug;gl;l rk;gsg;gl;bay; tpguq;fis ,t;thuj;jpw;fhd

$ypf;fl;Lg;ghl;Lf;fzf;fpy; gjpT nra;f.

jPu;T

(m) $ypf;fl;Lg;ghl;Lf;fzf;F nkhj;jf;nfhLg;gdtpypUe;J

Nkw;nfhs;sg;gl;l fopg;gdTfs; kw;Wk; nrYj;jg;gl;l Njwpa

$ypfs; vd;gtw;Wf;fhd xU “Nrfupg;G ,lkhf” nraw;gLfpwJ. nkhj;jf;nfhLg;gdT gpd;du; Neu; kw;Wk;

Neupy; $ypfSf;fpilNa gFg;gha;T nra;ag;gLfpd;wJ.

(M) $ypf;fpuaq;fis Neu; kw;Wk; Neupy; fpuaq;fshf

jPu;khdpg;gJ Kjy;gbahFk;. Neu;$ypfs;

eilKiwNtiyf;fzf;fpw;F tuT itf;fg;gLk;. kw;Wk;

Neupy; $ypfs; cw;gj;jp Nke;jiyf;fzf;fpw;F tuT

itf;fg;gLk;.

(,) ,t; cjhuzj;jpy; Neu;f;$ypf;fpuaq;fspd; ,uz;L

tplaq;fs; khj;jpuk; cs;sd: Neu; njhopyhsu;fSf;F

nrYj;jg;gl;l rhjhuz Neuk; (&gh 36 kpy;ypad;) kw;Wk;

mbg;gil NkyjpfNeuf;$yp (&gh 8.7 kpy;ypad;) Vida

Neu;njhopyhsu;fs;

Neupy;njhop yhsu;fs;

nkhj;jk;

&gh'000 &gh '000 &gh '000

rhjhuzNeuk; 36,000 22,000 58,000 NkyjpfNeuk;:

; ; p 8,700 5,430 14,130

Cf;Ftpg;G

4,350 2,715 7,065 khw;WNtiyg;gb 3,465 1,830 5,295

RfaPdf;nfhLg;gdT 950 500 1,450

,og;GNeuk; 3,200 – 3,200 56,665 32,475 89,140

njhopyhsu;fSf;F nrYj;jg; gl;l NjwpanfhLg;gdT

&gh 45,605,000

&gh24,220,000

&gh69,825,000

Draft Version


12

vy;yhf;nfhLg;gdTfSk; (NkyjpfNeu Cf;Ftpg;Gf;

nfhLg;gdT cl;gl ) Neupy; $ypfshFk;.

(<) nrYj;jg;gl;l Njwpa $ypfs; fl;Lg;ghl;Lf;fzf;fpw;F tuT

itf;fg;gLfpd;wJ. mj;Jld; kPjp gpd;du; tup> r%f

fhg;GWjp Nghd;wtw;Wf;fhf Nkw;nfhs;sg;gl;Ls;s

fopg;gdTfis gpujpepjpj;Jtg;gLj;Jfpd;wJ.

$ypf;fl;Lg;ghl;Lf;fzf;F

&gh

‘000 &gh

‘000 tq;fp: nrYj;jg;gl;l Njwpa $ypfs;

69>825 eilKiwNtiy-Neu;$yp

44>700

fopg;gdTfs; fl;Lg;ghl;Lf;fzf;Ffs;* (89,140-69,825)

19>315 cw;gj;jp Nke;jiyf;fl;Lg;ghL:

Neupy;$yp 27>430 NkyjpfNeuCf;Ftpg;G 7>065 khw;WNtiyg;gb 5>295 RfaPdf;nfhLg;gdT 1>450 ,og;GNeuk; 3>200 89>140 89>140

*eilKiwapy; Nkw;nfhs;sg;gLfpd;w xt;nthU tifahd

fopg;gdTfSf;Fk; (cjhuzkhf> tup kw;Wk; r%f fhg;GWjp)

ntt;Ntwhd fopg;gdT fl;Lg;ghl;Lf;fzf;Ffs; ,Uf;Fk;.

Vw;fdNt ehk; mj;jpahak; 5 ,y; Nke;jiyf; $Ljy; my;yJ

FiwT cs;slf;fj;ij ghu;j;Js;Nshk;. vdNt jw;NghJ ehk;

,tw;Wf;fhd fzf;fPL njhlu;ghf ghu;g;Nghk;.

5.1 mwpKfk;

Nke;jiyfSf;fhd fzf;Fg;gjptpay; gjpTfs; %yg;nghUs;

kw;Wk; $yp vd;gtw;iwg; Nghd;W Neubahditay;y.

jw;NghJ ehk; fpuaf;fzf;fPl;L Kiwikapy; Nke;jiyfs;

gfpug;gLfpd;w topfisf; fUj;jpy; nfhs;Nthk;.

xU cs;slf;ffpuatpay; Kiwik gad;gLj;jg;gLk;NghJ xU

fpua tplak;; Kd;dNu jPu;khdpf;fg;gl;l tPjj;jpy;

cs;slf;fg;gLfpwJ. ,t;thW cs;slq;Ffpd;w Nke;jiyapd;

5 Nke;jiyf;$Ljy;/FiwT cs;slf;fj;jpw;fhd fzf;fPL

Draft Version


13

njhifia ehk; jw;NghJ mwpNthk;. vdpDk;>

fhRg;Gj;jfj;jpYk;> NgNuLfspYk; Nkw;nfhs;sg;gLfpd;w

gjpTfs; cz;ikahd njhifapNyNa ,Uf;fpd;wd.

Kd;dNu jPu;khdpf;fg;gl;l njhifAk;> cz;ikahd njhifAk;

xd;whf ,Uf;Fk; vd;gJ kpfTk; rhj;jpakw;wJ vd;gjid ePu;

epidtpy; nfhs;tPu;. ,e;j NtWghL $Ljyhf my;yJ

Fiwthf cs;slf;fg;gl;l Nke;jiy vd miof;fg;gLfpd;wJ.

Mifahy;> fpuaf;fzf;fPl;Lg;Gj;jfq;fspy; ,tw;iw

Nkw;nfhs;tjw;;F ehk; xt;nthU tifahd Nke;jiyfSf;Fk;

$Ljyhf my;yJ Fiwthf cs;slf;fg;gl;l njhiffis

xd;Wjpul;Ltjw;F xU fzf;if itj;jpUf;f Ntz;bAs;sJ.

5.1.1. cjhuzk;: Nke;jiyf;$Ljy;/FiwT cs;slf;f

fzf;F

nkwpaw;]; Nkhl;lhu; igrpf;fps; cw;gj;jp Nke;jiyfis

kzpj;jpahynkhd;wpw;F &gh 500 tPjj;jpYk;> epu;thf

Nke;jiyfis tpw;gidapd; cw;gj;jp;fpuaj;jpy;

20%khfTk; cs;slf;FfpwJ. xU khjj;jpw;fhd

cz;ikahd juTfs; gpd;tUkhwpUe;jd.

epu;thf Nke;jiyfs; &gh 32>000>000

cw;gj;jp Nke;jiyfs; &gh 46>500>000

nraw;gL kzpj;jpahyq;fs; 90>000

tpw;gidapd; cw;gj;jpf;fpuak; &gh 180>000>000

Njitg;gLtJ

NgNuLfspy; Nke;jiyfSf;F Nkw;nfhs;sg;gl Ntz;ba

gjpTfis gjpT nra;f.

jPu;T

cw;gj;jp Nke;jiyfs;

tuT &gh

‘000

nryT &gh

‘000 fhR 46>500 eilKiwNtiyf;F 45>000

Draft Version


14

cs;slf;fg;gl;lJ (90>000x&gh500)

Nke;jiyFiwT cs;slf;fk;

1>500

46500 46>500

cw;gj;jp rhuh Nke;;jiyfs;

tuT

&gh

‘000

nryT &gh

‘000 fhR 32>000 tpw;gidf;fpuak;

(180kpy;ypad; x 0.2) 36>000

Nke;jiyf;$Ljy; cs;slf;fk;

4>000

36>000 36>000

Nke;jiyfs; $Ljy; / FiwT cs;slf;fk;

tuT &gh

‘000

nryT &gh

‘000 cw;gj;jp Nke;jiy

1>500 epu;thf Nke;jiy 4>000

kPjp ,yhgel;lf; fzf;fpw;F

2>500

4>000 4>000

nrytopf;fg;gl;Ls;sij tpl Fiwthd cw;gj;jp

Nke;jiy cs;slf;fg;gl;Ls;sJ. vdNt ,q;F &gh

1>500>000 Nke;jiyf;FiwT cs;slf;fk; ,Uf;fpwJ.

$Ljyhd epu;thf Nke;jiy cs;slf;fg;gl;LssJ

(tpw;gidf;fpuaj;jpw;F> eilKiwNtiyf;F my;y

vd;gjidf; Fwpg;gpl;Lf;nfhs;f) vdNt> ,q;F &gh

4>000>000 Nke;jiyf;$Ljy; cs;slf;fk; ,Uf;fpwJ.

Njwpa Nke;jiyf;$Ljy; cs;slf;fk; &gh 2>500>000

,yhgel;lf; $w;wpy; nrythf ,Uf;fpwJ

6 tpw;gidf; fpuaf;fl;Lg;ghl;Lf; fzf;F

Draft Version


15

tpw;gidf;fpuaf;fl;Lg;ghl;Lf;fzf;F

KbTg;nghUs;fs; tpw;gid nra;ag;gLfpwNghJ KbTg;nghUs;

fl;Lg;ghl;Lf;fzf;fpypUe;J (nryT) tpw;gidf;fpuaf;

fl;Lg;ghl;Lf;fzf;fpw;F (tuT) khw;wk; nra;ag;gLfpwJ.

,J gpd;du; ,yhgel;lf;$w;wpw;F khw;wg;gLfpwJ. vdNt>

tpw;gidf;fpuaf;fl;Lg;ghl;Lf;fzf;fpy; xd;Wk; ,Uf;fhJ.

ePq;fs; fPNo gpupT 7,d; cjhuzj;jpy; ,J vt;thW

Nkw;nfhs;sg;gLfpwJ vd;gjidf; fhzyhk;.

Nke;jiyf;f$Ljy; my;yJ FiwT cs;slf;fj;jpw;fhd VjhtJ

rPuhf;fk; fpua ,yhgel;lf;$w;wpw;F tuT / nrythf

itf;fg;gLfpwJ.

ehk; Nke;jiyf;FiwT cs;slf;fj;ijf; nfhz;bUe;jhy;> ehk;

ghjPL nra;ag;gl;l Nke;jiy cs;slf;f tPjj;ij

gad;gLj;Jk;NghJ ,yhgel;lf;$w;Wf;F NghJkhdsT

xJf;fhjjhy; fpuaq;fis mjpfupf;f Ntz;bapUf;Fk;.

&gh tUkhdk; X fop: tpw;gidf;fpuak; (ghjPL nra;ag;gl;l Nke;jiy cs;slf;f tPjj;ij gad;gLj;jp)

X

nkhj;j ,yhgk; X fop: Nke;jiyf;FiwT cs;slf;fk; X rPuhf;fg;gl;l nkhj;j ,yhgk; X

ehk; Nke;jiyf;$Ljy; cs;slf;fj;ijf; nfhz;bUe;jhy;> ehk;

ghjPL nra;ag;gl;l Nke;jiy cs;slf;f tPjj;ij

gad;gLj;Jk;NghJ ,yhgel;lf;$w;Wf;F $basT

xJf;fpapUg;gjdhy; fpuaq;fis Fiwf;f Ntz;bapUf;Fk;.

&gh tUkhdk; X fop: tpw;gidf;fpuak; (ghjPL nra;ag;gl;l Nke;jiy cs;slf;f tPjj;ij gad;gLj;jp)

X

nkhj;j ,yhgk; X $l;L: Nke;jiyf;$Ljy; cs;slf;fk; X rPuhf;fg;gl;l nkhj;j ,yhgk; X

,jd; Nehf;fk; nghJg;NgNul;by; gjpTnra;ag;gLfpd;w KbTg;nghUs;fspd;

tpiyiaf; fl;Lg;gLj;JtJk; ,Wjpahf tpahghuj;jpd;

,yhgel;lf;fzf;ifAk; fl;Lg;gLj;JtjhFk;.

Draft Version


16

,t; ifEhy; KOtjpYk; ehk; ,yhgel;lf; $w;Wf;fSld;

nghUj;jkhd jhf;fj;ij tpistpg;gtw;iw kPsha;T

nra;Jnfhz;bUg;Nghk;;.

fPNo tpsf;Fk; Fwpg;GfSld; ePq;fs; ,g;NghJ xU

tpupthd cjhuzj;ijf; fhzyhk;.

Xf;Nuhgu; khjj;jpw;F fPNo jug;gl;l jfty;fisg;

gad;gLj;jp gpd;tUk; fzf;Ffisj; jahupf;Fk;gb ePq;fs;

Nfl;fg;gLfpd;wPu;fs;.

• %yg;nghUs; fl;Lg;ghl;Lf;fzf;F

• eilKiwNtiyf;fl;Lg;ghl;Lf;fzf;F

• KbTg;nghUs; fl;Lg;ghl;Lf;fzf;F

• cw;gj;jp Nke;jiyf; fl;Lg;ghL

• $yp kw;Wk; rk;gsf;fl;Lg;ghL

• tpw;gid tpepNahf Nke;jiyf;fl;Lg;ghL

• tpw;gidf;fpuak;

• tpahghu tUkhdf;$w;W

1 xf;Nuhgupy; kPjpfs; &gh’000 %yg;nghUs; fl;Lg;ghL 100 eilKiwNtiyf;fl;Lg;ghL 150 KbTg;nghUs; fl;Lg;ghL 180 Xf;Nuhgupw;fhd eltbf;iffs; &gh’000 tpepNahfj;juplkpUe;J flDf;Fg;ngwg;gl;l %yg;nghUs;fs;

500

cw;gj;jpf;F toq;fg;gl;l %yg;nghUs;fs; 420 Nritj;jpizf;fsq;fspw;F toq;fg;gl;l %yg;nghUs;fs;

50

Vw;gl;l Neu;f;$ypfs; 300 VW;gl;l Neupy;cw;gj;jpf;$ypfs; 130 Vw;gl;l tpw;gid tpepNahf rk;gsq;fs; 120 Vw;gl;L nrYj;jg;gl;l cw;gj;jp nryTfs; 80 Vw;gl;L nrYj;jg;gl;l epu;thf tpw;gid nryTfs 90 Nja;khdj;jp;w;fhd xJf;fk;: cw;gj;jp cgfuzk; 30

tpw;gid tpepNaHf cgfuzk; 20 nrYj;jg;gl;l $ypfSk; rk;gsq;fSk;: Neu;f;$yp 280 Neupy; cw;gj;jpf;$ypfs; 130

7 ,yhgel;lf; $w;Wf;fs;

Draft Version


17

epu;thf tpw;gid rk;gsq;fs; 120 KbTg;nghUs; fsQ;rpaj;jpw;F g+u;j;jp nra;ag;gl;L khw;wg;gl;l cw;gj;jp

900

tpw;fg;gl;l nghUSf;fhd cw;gj;jpf;fpuak; 970 fld; tpw;gid 1>450

cw;gj;jp Nke;jiy Vw;gl;l Neu;f;$ypfspd; 80 tPjj;jpy;

cs;slf;fg;gLfpd;wJ.

jPu;T

milg;Gf;Fwpf;Fs; cs;s vz;fs; NgNul;Lf;fzf;Ffspw;Fg; gpd;du;

njhlu;fpd;w tpsf;fq;fisf; Fwpg;gpLfpwJ.

%yg;nghUs; fl;Lg;ghl;Lf;fzf;F &gh’000 &gh’000 kPjp fP.nfh.t. 100 eilKiwNtiy (1) 420 nrYj;jNtz;ba fzf;Ffs;

500 cw;gj;jp Nke;jiyf;fl;Lg;ghL(1)

50

kPjp fP.nfh.nr. 130 600 600 kPjp fP.nfh.t. 13

eilKiwNtiyf; fl;Lg;ghl;Lf;fzf;F &gh’000 &gh’000 kPjp fP.nfh.t. 150 KbTg;nghUs;

fl;Lg;ghL (4) 900

%yg;nghUs; fl;Lg;ghL(1)

420 kPjp fP.nfh.nr. (4) 210

$ypfs; rk;gsq;fs; fl;Lg;ghL

300

cw;gj;jp Nke;jiyf;fl;Lg;ghL(3)

240

1>110 1>110

kPjp fP.nfh.t. 210

KbTg;nghUs; fl;Lg;ghl;Lf;fzf;F &gh’000 &gh’000 kPjp fP.nfh.t. 180 tpw;gidf;fpuak; (5) 970 eilKiwNtiyf; fl;Lg;ghL

900 kPjp fP.nfh.nr. (5) 110

1>080 1>080 kPjp fP.nfh.t. 110

Draft Version


18

cw;gj;jp Nke;jiyf; fl;Lg;ghl;Lf;fzf;F &gh’000 &gh’000 kPjp fP.nfh.t. 50 eilKiwNtiyf;

fl;Lg;ghL (3) 240

$ypfs; rk;gsq;fs; fl;Lg;ghL (2)

130 FiwT cs;slf;fk; ,yhgel;lf;$w;Wf;F(8)

50

tq;fp (6) 80 Nja;khdj;jpw;fhd xJf;fk; (6)

30

290 290

$ypfs; rk;gsq;fs;; fl;Lg;ghl;Lf;fzf;F &gh’000 &gh’000 tq;fp (7) 530 eilKiwNtiy (2) 300 kPjp fP.nfh.nr 20 cw;gj;jp

Nke;jiyf;fl;Lg;ghL(2) 130

tpw;gid epu;thf Nke;jiy fl;Lg;ghL(2)

120

550 550 kPjp fP.nfh.t. 20

tpw;gid epu;thf Nke;jiyf;;; fl;Lg;ghl;Lf;fzf;F &gh’000 &gh’000 tq;fp (6) 90 ,yhgel;lf;$w;W 230 $ypfs; rk;gsq;fs; fl;Lg;ghL (2)

120

Nja;khdj;jpw;fhd xJf;fk; (6)

20

230 230

tpw;gidf;fpuak; &gh’000 &gh’000 KbTg;nghUs; fl;Lg;ghL (5)

970 ,yhgel;lf;$w;W 970

,yhgel;lf;$w;W &gh’000 &gh’000 tpw;gidf;fpuak; 970 tpw;gid-tUkjpfs; 1>450 nkhj;j,yhgk; fP.nfh.nr.

480

1>450 1>450

Draft Version


19

Nke;jiyFiwT cs;slf;fk; (8)

50 nkhj;j,yhgk; fP.nfh.t.

480

tpw;gid epu;thf Nke;jiy

230

Xf;Nuhgupw;fhd Njwpa ,yhgk;

200

480 480

Fwpg;Gf;fs;

1 cw;gj;jpf;F toq;fg;gLfpd;w %yg;nghUs;fs;

eilKiwNtiyf;F Neu;%yg;nghUs;fshf

jhf;fy;nra;ag;gLfpd;wd. cw;gj;jp Nritj;jpizf;fsq;fSf;F

toq;fg;gLfpd;w %yg;nghUs;fs; Neupy;%yg;nghUs;fs;.

Neupy; %yg;nghUs;fspd; fpuak; cw;gj;jp

Nke;jiyf;fl;Lg;ghl;Lf;fzf;fpy; ‘Nrfupf;fg;gLfpwJ’. mjd;

gpd;du; mjdJ cs;slf;fj;JlDk; Vida cw;gj;jp

Nke;jiyfSlDk;; eilKiwNtiy ngWkjpf;F

Nru;f;fg;gLfpwJ.

2 Vw;gl;l $ypfSk; rk;gsq;fSk; nghUj;jkhd

fl;Lg;ghl;Lf;fzf;Ffspw;F tuT itf;fg;gLfpd;wd.

• Neu;f;$ypfs; eilKiwNtiyf;Fk;

• Neupy; $ypfs; cw;gj;jp Nke;jiyf;fl;Lg;ghl;Lf;Fk;

• tpw;gid epu;thf rk;gsq;fs; tpw;gid epu;thf Nke;jiyf;

fl;Lg;ghl;Lf;Fk;

Vw;gl;l rk;gsq;fspw;fhd nryTg;gjpT $ypfs; rk;gsq;fs;

fl;Lg;ghl;Lf;fzf;fpy; Nkw;nfhs;sg;gLfpd;wd.

3 Neu; %yg;nghUSk;> Neu;f;$ypfSk; eilKiwNtiyf;F tuT

itf;fg;gl;lJk; mLj;j gbahf Kd;dNu jPu;khdpf;fg;gl;l

Nke;jiy cs;slf;f tPjj;ijg; gad;gLj;jp cw;gj;jp

Nke;jiyfs; cs;slf;fg;gLk;. eilKiwNtiyf;fzf;fpw;F

Vw;gl;l $ypapy; 80 rjtPjk; jhf;fy; nra;ag;gLfpwJ: &gh

300,000 x 80% = &gh 240>000.

4 jw;NghJ cw;gj;jpf;fpuaj;jpd; vy;yh %yq;fSk;

eilKiwNtiyf;fzf;fpw;F jhf;fy; nra;ag;gl;Ls;sd.

G+u;j;jp nra;ag;gl;l cw;gj;jp nghUs; fpuak; KbTg;nghUs;

fl;Lg;ghl;Lf;fzf;fpw;F khw;wg;glyhk;.

5 cw;gj;jpg;nghUspd; tpw;gidf;fpuak; KbTg;nghUs;

fzf;fpypUe;J tpw;gidf; fzf;fpw;F khw;wg;gLfpd;wJ.

Xf;Nuhgu; ,Wjpapy; KbTg;nghUs; fzf;fpd; kPjpahdJ

,Ug;ig gpujpepjpj;Jtg;gLj;Jfpd;wJ.

6 Vw;gl;l cw;gj;jpr;nryTk;> cw;gj;jp ,ae;jpuk; kPjhd

Nja;khdKk; cw;gj;jp Nke;jiyf;fl;Lg;ghl;Lf;fzf;fpw;F tuT

itf;fg;gLfpd;wd. vdNt> mit gpd;du; eilKiw

Draft Version


20

Ntiyf;F cs;slf;Ftjw;fhf Vida cw;gj;jp

Nke;jiyfSld; ‘Nrfupf;fg;gLfpd;wd’. 7 nrYj;jg;gl;l $ypfspd; nkhj;jj;njhif (&gh 280>000 + &gh

130>000 + &gh 120>000) $ypfs; rk;gsq;fs;

fl;Lg;ghl;Lf;fzf;fpw;F tuT itf;fg;gLfpd;wd. Vw;gl;l

$ypf;Fk; nrYj;jg;gl;l $ypf;Fk; ,ilNaahd NtWghL

,f;fzf;fpy; ,Uf;Fk; kPjpahFk;. ,J mLj;j khj

fzf;Ffspw;F fPNo nfhz;L nry;yg;gLfpw $ypfSf;fhd

nrd;kjp &gh 20>000 I gpujpepjpj;Jtg;gLj;Jfpd;wJ.

8 Vw;gl;l cw;gj;jp Nke;jiyf;Fk;> eilKiw Ntiyf;F

cs;slf;fg;gl;l njhiff;Fk; ,ilNaahd NtWghL cw;gj;jp

Nke;jiyf;fl;Lg;ghl;Lf;fzf;fpy; ,Uf;Fk; kPjpahFk;.

,e;epiyapy; Nke;jiy Fiwthf cs;slf;fg;gl;L

,yhgel;lf;$w;wpy; tuTf;F khw;wg;gLfpwJ.

xU ,izf;fg;gl;l fzf;fPl;L Kiwik xU

njhFjpf;fzf;Ffis kl;LNk nraw;gLj;Jtjdhy;>

gpd;tUk; mD$yq;fisf; nfhz;Ls;sJ.

i. XNu jfty;fs; xd;Wf;F Nkw;gl;lKiw

gad;gLj;Jtij ePf;FfpwJ – xU tpahghuk; epjp kw;Wk; Kfhikf;fzf;fPl;L

Kiwikfis jdpj;jdpahf

nraw;gLj;Jk;NghJ xt;nthU KiwikapYk;

jfty;fs; gjpTnra;ag;gl Ntz;bapUf;Fk;.

ii. xNu njhFjpf;fzf;Ffis khj;jpuk;

guhkupj;jy;; - xU tpahghuk; xU

njhFjpf;fzf;Ffis khj;jpuk;

mspf;Fk;NghJ ,k;KiwikfSf;fpilNa

VjhtJ ,zf;fk; nra;a Ntz;ba

NjitNaw;glhJ.

iii. ghupasT rupahd jd;ik – juTfs;

,Ujlit gjpag;gLkhapd;> mNefkhf kdpj

jtWfs; Vw;gl tha;g;Gz;L.

iv. ,ul;bg;G Ntiyr;Rikiaf; Fiwg;gjd;

fhuzkhf Njitg;gLfpw Copau;fspd;

vz;zpf;ifiaf; Fiwf;f KbAk;.

8 ,izf;fg;gl;l fzf;Ffspd; mD$yq;fSk;

gpujp$yq;fSk;

Draft Version


21

v. xNunahU Kiwik khj;jpuk;

,Ug;gjd;fhuzkhf> fzf;fPl;Lr; nra;Kiw

vspikahf;fg;gLfpd;wJ.

xU ,izf;fg;gl;l fzf;fPl;L Kiwikia

nraw;gLj;Jifapy; gpujhd gpujp$yk; ahnjdpy;>

xU jdpKiwik cs;sf kw;Wk; ntspaf

ghtidahsu;fSf;fhd jfty;fis mspf;fg;

gad;gLj;jg;gLfpwJ.

Kfhikf;F Njitahd jfty;fs; gq;Fjhuu;

my;yJ tq;fpf;F Njitg;gLfpw jfty;fis tpl

NtWgl;lit.

,J kpfTk; xU rpf;fyhd Kiwikahf ,Uf;f

KbAk;. vdNt Mw;wy;kpf;f cj;jpNahfj;ju;

mtrpakhFk;.

Draft Version


22

N ,jd; Nehf;fk; nghJg;NgNul;by; gjpTnra;ag;gLfpd;w

,Ug;Gf;fspd; ngWkjpiaf; fl;Lg;gLj;JtJk;> ,Wjpapy; tpahghuj;jpd;

epjpf;$w;Wf;fisf; fl;Lg;gLj;JtJkhFk;.

N %yg;nghUs; ,Ug;gpy; VjhtJ mjpfupg;G %yg;nghUs;

fl;Lg;ghl;Lf;fzf;fpy; tuTg;gjpit jUk;. mNjNtis %yg;nghUspy;

VjhtJ FiwTfs; %yg;nghUs; fl;Lg;ghl;Lf;fzf;fpy; nryTg;gjpthf

fhl;lg;gLk;.

N ,jd; Nehf;fk; nghJg;NgNul;by;; gjpTnra;ag;gLfpd;w

eilKiwNtiyapd; ngWkjpiaf; fl;Lg;gLj;JtJk; ,Wjpahf

tpahghuj;jpd; epjpf;$w;Wf;fisAk; fl;Lg;gLj;JtjhFk;.

N eilKiwNtiyapy;; VjhtJ mjpfupg;G eilKiwNtiyf;

fl;Lg;ghl;Lf;fzf;fpy; tuTg;gjpit jUk;. mNjNtis

eilKiwNtiyapy;; VjhtJ FiwTfs; eilKiwNtiyf;

fl;Lg;ghl;Lf;fzf;fpy; nryTg;gjpthf fhl;lg;gLk;.

N ,jd; Nehf;fk; nghJg;;NgNul;by; gjpTnra;ag;gl;l

KbTg;nghUs;fspd; ,Ug;Gg;ngWkjpiaf; fl;Lg;gLj;JtJk; ,Wjpapy;

tpahghuj;jpd; epjpf;$w;Wf;fisf; fl;Lg;gLj;JtJkhFk;.

N ,jd; Nehf;fk; nghJg;NgNul;by; gjpTnra;ag;gLfpd;w $ypfspd;

fpuaq;fisf; fl;Lg;gLj;JtJk;> ,Wjpapy; tpahghuj;jpd;

,yhgel;lf;fzf;ifAk; fl;Lg;gLj;JtjhFk;.

N ,jd; Nehf;fk; nghJg;NgNul;by;; gjpTnra;ag;gLfpd;w

eilKiwNtiyapd; ngWkjpiaf; fl;Lg;gLj;JtJk; ,Wjpahf

tpahghuj;jpd; epjpf;$w;Wf;fisAk; fl;Lg;gLj;JtjhFk;.

Nw;wg;guPl;ir

mj;jpaha kPNshl;lk;

Draft Version


23

1. gpd;tUk; tpguq;fs; xU njhop;w;rhiyapy; 20 njhopyhsu;fs;pd;

thuhe;j rk;gsg;gl;baypypUe;J gpupj;njLf;fg;gl;l tpguq;fshFk;.

nkhj;jf;nfhLg;gdtpd; gFg;gha;T

A

Njitg;gLtJ:

,t;thuj;jpw;fhd $ypf;fl;Lg;ghl;Lf;fzf;ifj; jahupf;Ff.

2. GWhw;wp nfhgp jdpnahU nghUis cw;gj;jp nra;fpwJ. ,J xU

Fwpg;gpl;l fhyg;gFjpapy;; %yg;nghUSf;fhd gpd;tUk

eltbf;iffisf; nfhz;Ls;sJ.

(1) xU tpepNahfj;juplkpUe;J &gh 350>000 %yg;nghUs;fs;

flDf;Ff;nfhs;tdT nra;ag;gl;ld.

(2) &gh 2>500 fpuaKila %yg;nghUs;fs; FiwghL fhuzkhf

mNj tpepNahfj;jUf;F jpUg;gpaDg;g;ggl;ld.

(3) ,f;fhyg;gFjpapy; Neu;%yg;nghUSf;fhd nkhj;j fsQ;rpa

Ntz;Ljy;fs; &gh 320>000 Mf ,Ue;jd.

(4) ,f;fhyg;gFjpapy; Neupy; %yg;nghUs;fSf;fhd nkhj;j

toq;fy;fs; &gh 9>000 Mf ,Ue;jd.

(5) ghtidf;Fl;gLj;jg;glhj &gh 5>000 %yg;nghUs;

cw;gj;jpapypUe;J fsQ;rpaj;jpw;F jpUg;gpaDg;gg;gl;ld.

Njitg;gLtJ

Xt;nthU eltbf;iff;Fkhd gjptpid njspthff; fhl;lf;$ba

tifapy; ,f;fhyg;gFjpf;fhd %yg;nghUs; fl;Lg;ghl;Lf;fzf;fpy;

,e;eltbf;iffisg; gjpT nra;f.

Neu;njhopyhsu;f;s

Neupy;njhop yhsu;fs;

nkhj;jk;

&gh &gh &gh

rhjhuzNeuk; 46,000 20,000 66,000 NkyjpfNeuk;:

; ; p 10,700 2,430 13,130

Cf;Ftpg;G 3,350 3,715 7,065 khw;WNtiyg;gb 5,465 2,830 8,295

RfaPdf;nfhLg;gdT

3,450

,og;GNeuk; 2,200 – 2,200 69,665 30,475

100,140

njhopyhsu;fSf;F nrYj;jg; gl;l NjwpanfhLg;gdT

&gh 54,339 &gh 23,770 &gh 78,109

Draft Version


24

1.

$ypf;fl;Lg;ghl;Lf;fzf;F

&gh &gh tq;fp: nrYj;jg;gl;l Njwpa $ypfs;

78,109 eilKiwNtiy-Neu;f;$yp

56,700

fhd tpilfs;

Draft Version


25

fopg;gdTfs; fl;Lg;ghl;Lf;fzf;Ffs;*; (&.100>140 - &.78>109)

22,031 cw;gj;jpNke;jiyf; fl;Lg;ghL:

Neupy; $yp 22,430 NkyjfpNeuf;

nfhLg;gdT 7,065

khw;WNtiyg;gb 8,295 RfaPdf;nfhLg;gdT 3,450 ,og;GNeuk; 2,200 100,140 100,140

2;.

%yg;nghUs; fl;Lg;ghl;L;f;fzf;F

&gh &gh nrd;kjpf;fl;Lg;ghl;Lf; fzf;F

350>000 nrd;kjpf;fl;Lg;ghl;Lf; fzf;F

2>500

eilKiwNtiyf; fzf;F

5>000 eilKiwNtiyf; fzf;F

320>000

njhop;w;rhiy Nke;jiyf;fzf;F

9>000

,Wjp ,Ug;G (kPjpj;njhif)

23>500

355>000 355>000

Draft Version

215

07 Ntiy> njhFjp> xg;ge;jk; kw;Wk Nritf; fpuatpay;

mwpKfk;

KjyhtJ fpua Kiwahd Ntiyf;fpuatpaiy ehk; ghu;g;Nghk;. ve;j #o;epiyapy;

Ntiiyf;fpuatpay; cgNahfpf;fg;gl Ntz;Lk; vt;thW Ntiyf;fpuaq;fs; fzpg;gplg;gl

Ntz;Lk; vd ghu;g;Nghk;. jdpj;jdp NtiyfSf;fhd fpuatpay; fl;Lg;ghl;Lf; fzf;Ffs;

nkhj;jf; fpuaq;fis gjpT nra;jYld; vt;thW nghUe;JfpwJ vd ghu;g;Nghk;. gpd;du; ehk;

njhFjpf;fpuatpaYf;F nry;Nthk;. ,JTk; Ntiyf;fpuatpay; Nghd;wNj.

Nritf;fpuatpayhdJ xU cs;sf Nritia epWtdj;jpDs;NsNa tpepNahfpj;jy; my;yJ

tpNrl Nritfis %d;whk; egUf;F tpepNahfj;jYld; njhlu;GgLfpwJ.

அறி�க��

A கிரயக கணகக�

1.7 விேசடக கடடைளக கிரயவியல 1.7.1 ேவைலககிரயம மற�ம ெதா�திக கிரயவியலகைளப பயனப�ததி ஒ� �றிபபிடட விேசட கடடைளககான கிரயதைத கணிபபிட�ம கணகக� ெசயத�ம.

1.7.2 ஒபபநதக கிரயவியல அ�பபைடயில ஒ� விேசட கடடைளயின கிரயதைத கணிபபிட�ம கணகக� ெசயத�ம.

1.7.3 ேசைவக கிரய அ�பபைடயில ஒ� விேசட கடடைளயின கிரயதைத கணிததல.

mj;jpahak;

Draft Version

218 CA Sri Lanka

KE2 | mj;jpahak; 7: Ntiy> njhFjp> xg;ge;jk; kw;Wk; Nritf;fpuatpay;

mj;jpaha cs;slf;fk;

1 fpua Kiwfs;

2 Ntiyf;fpuatpay;

3 njhFjpf;fpuatpay; 4 Ntiyf;fpuatpay; மற�ம njhFjpf;fpuatpay; ஆகியவற�க� இைடேயயான

ேவ�பா�கள

5 xg;ge;jf;fpuatpay; 6 Nritf;fpuatpay;

Xt;nthU epWtdq;fspYk; fpuatpay; Kiw jdpj;jdp mk;rq;fisf;

nfhz;bUf;Fk;. Mdhy; tpahghu tupirapy; xNu khjpupahf mike;jpUf;Fk;

epWtdq;fs; $Ljyhf nghJthd mk;rq;fisf; nfhz;bUf;Fk;. epWtdq;fs;

KOikahf NtWgl;l nraw;ghLfSld; njhlu;Gilajhf ,Uf;Fk;NghJ Fwpg;ghf

itj;jparhiyAk;> Nkhl;lhu;thfd cg$W cw;gj;jpahsu;fSk; kpfTk; NtWgl;l

Kiwfis cgNahfpg;gu;.

,t; mj;jpahaj;jpy; ,j;jifa Kf;fpakhd fpua Kiwfis ehk; ftdj;jpy;

nfhs;SNthk;.

• Ntiy

• njhFjp

• xg;ge;jk;

• Nrit.

2.1 mwpKfk;

xU Ntiy எனப� xU fpua my�, அ� தனி xU fl;lisia my;yJ

xU xg;ge;jj;ijf; nfhz;bUf;Fk;, வா�கைகயாளாின விேசட ேதைவககைமய

xU fpua KiwahdJ Nritfs; mspf;fg;gLfpd;w topKiw my;yJ nghUl;fs;

cw;gj;jp nra;ag;gLfpd;w my;yJ nra;Kiwf;Fl;gLj;jg;gLfpd;w nghUj;jkhd

topKiwia tbtikf;fpwJ.

2 Ntiyf;fpuatpay;

1 fpua Kiwfs;

Ntiyf;fpuatpayhdJ thbf;ifahsupd; tpNrl Njitf;fhf Ntiy

ifNaw;fg;gLkplj;J gpuNahfpf;fg;gLfpd;w xU fpuatpay; KiwahFk;. ,jd;

Xt;nthU fl;lisAk; xg;gPl;L uPjpapy; Fiwthd fhyg;gFjpiaf;

nfhz;bUf;fpwJ.

Draft Version

215

KE2 | mj;jpahak; 6: Ntiy> njhFjp> xg;ge;j kw;Wk; Nritf;fpuatpay;

இ� வ�வைமககபப�ம.

ஒ� ேவைல எனப� ஒ� கிரய அல� அ� ஒ� தனிக கடடைளையேயா அலல� ஒபபநததைதேயா ெகாண��ககிற�.

ஒ� ேவைல பினவ�ம பண�கைளக ெகாண��க�ம.

ஒவெவா� ேவைல�ம தனிததனியாக அைடயாளம காணக��ய� மற�ம கிரயஙக�க�க காரணமான ஒவெவா� ேவைல�ம அறிய ��ம, எ�த�ககாடடாக, ஒ� �திய �ைகயிரத இைணபைப உ�வாக�தல.

• xU NtiyAld; njhlu;Gila nra;if njhlu;r;rpahf milahsk;

fhzg;glf;$ba myFfshf nra;KiwfspD}lhfTk;>

nraw;ghLfspD}lhfTk; njhlUk;. mNefkhf> Ntiyf;fpuatpay; xU

njhopw;rhiyapDs; my;yJ Ntiyg;gl;liwapy; gpuNahfpf;fg;gLfpd;wJ.

• ஒ� ேவைல �றிபபிடட வா�கைகயாளர ேதைவக�க� ஏறப தனிபபயனாககபப�கிற� மற�ம இ� ெபா�வாக ஒ� பன�கததனைம வாயநத தயாாிப� ஆ�ம, ஏெனனில இ� தனித�வமான�, அேத நி�வனததால தயாாிககபப�ம பிற தயாாிப�க�க� ேவ�ப�கிற�.

• ஒ� ேவைல ெபா�வாக ஒ� கணககியல காலததில ��ககபப�கிற�.

ேவைலக கிரயவியல திடடஙக�ககான கணகக�

(a) அைனத� ேவைல கிரயஙக�ம ஒ� தனித�வமான ேவைல �றி�ட�ல �றியிடபப�கினறன, ஏெனனில ேவைல கிரயஙகள தனிததனியாக ஒ�ஙகிைணககபபட� ேவைலயால ப�பபாய� ெசயயபபடலாம.

(b) வழஙகபபடட �லப ெபா�டகள ெதாடர�ைடய ெசல�கள, நிகழததபபடட ேநர� உைழப� மற�ம ஏறபட ட ேநர� ெசல�கள ஒ� ேவைல கணககின நைட�ைற ேவைல ேபேரட�ல தாககல

ெசயயபப�கினறன.நைட�ைற ேவைலககான அைனத� கிரயஙக�ம நைட�ைற ேவைல ேபேரட�ல பதியபப�ம. ஒவெவா� ேவைலக�ம ஒ� தனிபபடட நைட�ைற ேவைல கட�பபாட�க கணக� உளள�.

(c) மிைக ேநர ஊதியம ேபானற சில ஊழியர ெசல�கள ேநர�யாக ஒ� ேவைலக� தாககல ெசயயபபடலாம அலல� �ழநிைலக�க� அைமய எ�ந�ளள ெசல�கள ேமநதைலக கிரயமாக தாககல ெசயயபபடலாம.

(d) ெசயலபாட�ல உளள உறிஞ�தல விகிதஙகளின அ�பபைடயில

Draft Version

218 CA Sri Lanka


ெதாழிறசாைல ேமநதைலயின ேவைல பங� ேவைல கணககிற� ஒ�ககபப�கிற�. ஒ� கணககியல காலததின ��வில ேவைல ��ைமயைடயாவிடடால, அ� நிதி நிைலயின இ�தி அறிகைகயில ெதாழிறசாைல ெசலவில மதிபபிடபப�கிற� (அங� ஒ� அைமப� உளளடககக கிரயவியல ெசயலபாட�ல உளள�).

(e) ேவைல ��நத�ம, ேவைல கணக� ெபா�ததமான நிரவாகம, விறபைன மற�ம விநிேயாக ேமநதைலக�க� தாககல ெசயயபப�கிற�, இதனபின ேவைலயின ெமாதத ெசலைவக கணடறிய ��ம. ேவைல ��வைடநத ெபா�டக�க� மாறறபப�கிற�.

(f) ஒப�கெகாளளபபடட விறபைன விைலக�ம ெமாதத உணைமயான ெசல�க�ம உளள ேவ�பா� வழங�னாின இலாபம (அலல� நடடம ) ஆ�ம.

(g) வா�கைகயாள�க� விநிேயாகம ெசயயபப�மேபா�, �ட� ேவைல ெசல�கள விறபைனக கிரயமாக மா�ம.

2.2 Ntiyfspd; nraw;jpwDf;fhd eilKiw NtiyAld; rk;ge;jg;gl;l rhjhuz eilKiw cs;slf;Ftd:

(a) vjpu;ghu;f;Fk; thbf;ifahsu; tpepNahf];jiu mZfp Ntiyapd;

Njitfis Rl;bf;fhl;Lthu;.

(b) xU gpujpepjp vjpu;ghu;f;Fk; thbf;ifahsUf;F tpepNahfpf;fg;gl Ntz;ba

tplaq;fspd; nrhy;yg;gl;l tpguq;fs; mtUld; ,zq;Ffpwjh vdg;

ghu;g;ghu;. cjhuzkhf> njhif> juk;> msT> epwk;> tpepNahf jpfjp kw;Wk;

VjhtJ tpNrl Njitg;ghLfs;.

(c) epWtdj;jpd; kjpg;gply; jpizf;fsk; Ntiyf;fhd kjpg;gPl;il jahupf;fpwJ.

,J cgNahfpf;fg;gLk; %yg;nghUs; fpuak;> vjpu;ghu;f;fg;gLk; $ypr;nryT>

Nke;jiyf;fpuak; kw;Wk; ,t;Ntiyf;F tpNrlkhfj; Njitg;gLk; VjhtJ

Nkyjpf cgfuzj;jpw;fhd fpuak;> ,Wjpahf tpepNahfj;jupd; ,yhg vy;iy

vd;gtw;iw mbg;gilahff; nfhz;bUf;Fk;. ,t;tplaq;fspd; nkhj;jk;

Nfhug;gLk; tpw;gid tpiyia gpujpepjpj;Jtg;gLj;Jk;.

(d) kjpg;gPL Vw;Wf;nfhs;sg;gbd; Ntiyml;ltizg;gLj;jg;gl KbAk;. vy;yh %yg;nghUs;fSk;> $ypAk;> kw;Wk; Njitg;gLfpd;w cgfuzq;fSk; Ntiyf;fhf gjpT nra;ag;gLk;. xU tpidj;jpwd; kpf;f epWtdj;jpy;> Ntiyapd; Muk;gj;ij cWjpg;gLj;Jtjw;F fhyk; Fwp;f;fg;gLk;. thbf;ifahsUf;F

Draft Version


CA Sri Lanka 217

tpepNahfpg;gjw;F thf;FWjpaspf;fg;gl;l jpfjpapy; Ntiy

Maj;jkhf ,Uf;Fk;NghJ> mJ Rikahf ,Uf;f khl;lhJ.

my;yJ cw;gj;jp kpf tpiuthf Kbf;fg;gl;bUg;gpd;>

thbf;ifahsuhy;

Njitg;gl;l (thf;FWjpaspff; g;gl;l) jpfjp tiu mg;nghUSf;fhd

fsQ;rpa ,ltrjp fz;Lgpbf;fg;gl Ntz;bapUf;Fk;.

2.3 Ntiyf;fpua jhs;fs; / ml;ilfs;

Vida fpuatpay; Kiwfisg;Nghd;W toikahf ,Ug;Gf;fhf cw;gj;jp

,lk;ngWk;. ,jd; fUj;J ahnjdpy;> vjpu;tUk; tUl fhyg;gFjpapy;

cw;gj;jp nra;ag;gLk; nghUs;fs; xt;nthU tifapdJk; myFfspd;

vz;zpf;if> mtw;wpd; msT> epwk; kw;Wk; juk; vd;gd Muk;gj;jpNyNa

jPu;khdpf;fg;gl Ntz;Lk; vd;gjhFk;. ,Wjpahfg; nghUis thq;Fgtu;

vtNuh mtNu thbf;ifahsuhf milahsk; fhzg;gLthu;. Vnddpy;>

Ntiyf;fpuatpaypy; cw;gj;jpahdJ toikahf xt;nthU

thbf;ifahsupdJk; tpNrl NjitfSf;Nfw;gNt

Nkw;nfhs;sg;gLfpdwJ. Xt;nthU NtiyAk;> toikahf

xd;;wpypUe;njhd;W xd;W my;yJ mjw;F Nkw;gl;l mk;rq;fspy;

NtWgLk;.

Xt;nthU Ntiyf;Fkhd fpuaq;fs; xU Ntiyf;fpuaj;jhspy; my;yJ Ntiy

ml;ilapy; jpul;lg;gLfpd;wd.

Draft Version


218 CA Sri Lanka

vdNt> xt;nthU NtiyfspdJk; tpguq;fisf; fhl;lf;$bathW xU NtWgl;l

gjpNtL guhkupf;fg;gly; Ntz;Lk;. ,j;jifa gjpNtLfs; mNefkhf

Ntiyf;fpuaj; jhs;fs;> my;yJ Ntiyf;fpua ml;ilfs; vd

miof;fg;gLfpd;wd. cU 6.1 ,y; xU cjhuzk; fhl;lg;gLfpwJ.

xd;wpy; rpwpa Ntiyfspd; tpguq;fs; my;yJ ngupa NtiyfSf;fhd Neu;

%yg;nghUs;fs;> Neu; $yp vd;gtw;wpd; RUf;fk; xU Ntiyf;fpuaj;jhspy;

fhl;lg;gLfpd;wd.

2.4 Ntiyf;fpuaj; jfty;fs;

Neu;> kw;Wk; Neupy; fpuaq;fSf;fhd jfty;fs; gp;d;tUkhW jpul;lg;gLk;.

2.4.1 Neu; %yg;nghUs; f;puak;

(a) ,jdJ kjpg;gplg;gl;l fpuak; %yg;nghUs; rpl;ilapYs;s vy;yh

tplaq;fisAk; kjpg;gpLtjd; %yk; fzpg;gplg;gLfpwJ. Ntiyf;F

tpNrlkhff; nfhs;tdT nra;ag;gl Ntz;bapUf;Fk; %yg;nghUs;fs;

nfhs;tdTj;jpizf;fsj;jpdhy; tpiyaplg;gl Ntz;bapUf;Fkh vd;gJ

Nfs;tpf;Fwp.

(b) cgNahfpf;fg;gLk; %yg;nghUspd; cz;ikahd fpuak; Ntiyf;fhf

tpNrlkhff; nfhs;tdT nra;ag;gl;l %yg;nghUs;fspw;fhd

gl;bay;fspypUe;J my;yJ Ntiyf;fhf fsQ;rpaj;jpypUe;J toq;fg;gLfpd;w

toq;fy; gj;jpuq;fspd; %yk; fzpg;gplg;gLk;. vy;yh Mtzg;gLj;jy;fSk;

mjDld; njhlu;Gila Ntiy ,yf;fj;ij Rl;bf;fhl;l Ntz;Lk;.

2.4.2 Neu; $ypf;fpuak;

(a) kjpg;gplg;gl;l NtiyNeu Njit ,NjNghd;w tif Ntiyapd; fle;j fhy

mDgtj;jpypUe;J fzpg;gplg;gLk;. my;yJ Ntiyg;gbg;G nghwpapayhsu;fs;

tpgukhd tpguzq;fisg; gpd;gw;wp kjpg;gPLfis jahupf;fyhk;. $yp

tPjkhdJ VjhtJ mjpfupg;Gf;fs;> Nkyjpf Neuk; kw;Wk;

cgfhug;gzq;fisf; ftdj;jpw;F vLf;f Ntz;Lk;.

(b) cz;ikahd $yp kzpj;jpahyq;fs; xd;wpy; Neuj;jhs;fspy; my;yJ

Ntiyr;rPl;L/ml;ilapy; fpilf;ff;$bajhapUf;Fk;. xt;nthU

NtiyapYk; nrytopf;fg;gl;l Neuj;ij Rl;bf;fhl;Ltjw;F

nghUj;jkhdtplj;J Ntiy ,yf;fq;fs; cgNahfpf;fg;gLfpd;wJ.

cz;ikahd $ypf;fpuak; kzpj;jpahyq;fs; njhlu;ghd jfty;fisAk;>

jw;Nghija $yptPjq;fisAk; (cgfhug;gzq;fs;>

NkyjpfNeuf;nfhLg;gdTfs; vd;gtw;iw Nru;j;J) cgNahfpj;J

fzpg;gplg;gLk;.

Xt;nthU Ntiyf;Fkhd %yg;nghUs; fpuaq;fs; %yg;nghUs; Ntz;LNfhs;

gj;jpuq;fspypUe;J jPu;khdpf;fg;gLfpd;wd. Xt;nthU Ntiyf;Fkhd $yp Neuq;fs;

xU Ntiyr;rPl;by; gjpT nra;ag;gl;L gp;d;du; Ntiyf; fpuaj;jhspy;

gjpTnra;ag;gl;L fpuakplg;gLfpwJ. Nkyjpf NeuNtiyf; fl;lzk; my;yJ

juf;Fiwthd ntspaPl;il jpUj;Jtjw;fhd fpuak; Nghd;w rpy $ypf;fpuaq;fs;

xd;wpy; Neubahf Ntiyf;F jhf;fy; nra;ag;glyhk;> my;yJ Nke;jiyahf

jhf;fy; nra;ag;glyhk;. ,J nryT Vw;gLfpd;w #o;epiyfspy; jq;fpapUf;fpd;wJ.

Nke;jiyahdJ Kd;dNu jPu;khdpf;fg;gl;l cs;slf;ftPjq;fis cgNahfpj;J

NtiyfSf;F cs;slf;fg;gLfpd;wJ.

Draft Version


CA Sri Lanka 219

2.4.3 Neu;r;nryTfs;

(a) Vw;glf;$Lk; vd vjpu;ghu;f;fg;gLk; VjhtJ nryTfspd; kjpg;gplg;gl;l fpuak;

xU tpepNahfj;juplkpUe;J ngwg;gl KbAk;.

(b) Vw;gLfpd;w cz;ikahd Neu;r;nryTfspd; tpguq;fs; gl;bay;fspypUe;J

vLf;fg;gl KbAk;.

cU 6.1: Ntiy ml;il xd;wpd; khjpup

(Fwpg;G: NkNy fpua ml;ilapy; nfh.t kw;Wk; nfh.nr vd;Dk; RUf;fq;fs; ‘kPjp fPo;f;nfhz;L te;jJ’,‘kPjp Nkw;nfhz;L nrd;wJ’ vd;gjidf; fUJfpd;wd)

Draft Version


220 CA Sri Lanka

2.4.4 cw;gj;jp Nke;jiyfs;

(a) Ntiyf;fpuaj;jpDs; cs;slf;fg;gl Ntz;ba kjpg;gplg;gl;l cw;gj;jp

Nke;jiyfs; nraw;ghl;bypUf;Fk; Nke;jiy cs;slf;f tPjq;fspypUe;Jk;

kw;Wk; cs;slf;f tPjj;jpw;fhd kjpg;gPl;L mbg;gilapypUe;Jk; (cjhuzkhf>

Neu;f;$yp kzpj;jpahyq;fs;) fzpg;gplg;gLk;. ,J Ntiykjpg;gPL

Nke;jiyfis cs;slf;FfpwJ vd vLNfhs; nfhs;fpwJ (xU Nghl;b

#oypy; Kfhik Nke;jiyfs; cs;slf;fg;gLtJ nghUj;jkw;wJ vd

vz;zpdhy;> Ntiy vLf;fg;gl;lhnyd;d> vLf;fg;glhtpl;lhnyd;d

Mff;Fiwe;j kjpg;gplg;gl;l tpiyNfhuy; khWk; fpuaq;fis khj;jpuk;

mbg;gilahff; nfhz;bUf;f Ntz;Lk;).

(b) Ntiyf;fpuaj;jpDs;s cs;slf;fg;gl Ntz;bacz;ikahd cw;gj;jp

Nke;jiy Nke;jiy cs;slf;f tPjj;jpypUe;Jk;> cz;ikahd

ngWNgWfspypUe;Jk; (tpdhtpy; Ntiyf;F vd FwpaPblg;gl;l Copa

kzpj;jpahyq;fs; Nghd;w) fzpg;gplg;gLk;. jtwhd Nke;jiy cs;slf;f

tPjq;fs; epWtdj;jpw;F fLikahd jhf;fj;ij cz;L gz;zf;$Lk;.

Ntiyfs; $Ljyhf tpiyaplg;gl;bUg;gpd;> thbf;ifahsu; Ntnwq;fhtJ

nrd;WtpLtu;. Ntiyfs; Fiwthf tpiyaplg;gbd;> tUkhdk; fpuaq;fis

<Lnra;aj; jtwptpLk;.

2.4.5 epu;thf> tpw;gid> tpepNahf Nke;jiyfs;

epWtdq;fs; cw;gj;jprhuh Nke;jiyfis gy;NtW Kiwfspy; ( cjhuzkhf>

KO cw;gj;jpf;fpuaj;jpd; tpfpjhrhuj;jpy;) VjhtJ xd;iw cgNahfpj;J

cs;slf;fyhk;. mj;Jld;> ,j;jifa fpuaq;fspd; kjpg;gPLfSk;> cz;ikahd

fpuaq;fSk; kjpg;gplg;gl;l kw;Wk; cz;ikahd Ntiyf;fpuaj;jpDs;

cs;slf;fg;gl Ntz;Lk;.

2.5 jpUj;jpaikj;jy; fpuaq;fs; KbTg;nghUs; ntspaPL juk; Fiwe;jjhff; fz;Lgpbf;fg;gbd;> mj;jtiw

jpUj;JtJ rhj;jpakhfyhk;. jtW vq;F Vw;gl;lNjh mj;jpizf;fsj;jpw;F my;yJ

fpua epiyaj;jpw;F juq;Fiwe;j ntspaPL jpUg;gpaDg;gg;glyhk;.

jpUj;jpaikj;jYf;fhd fpuaq;fs; ,U topfspy; fzf;F itf;fg;gl KbAk;.

(a) jpUj;Jtjw;fhd Ntiy mbf;fb epfohky;> ,ilf;fpil Vw;gl;lhYk;

Fwpg;gpl;l NtiyAld; Neubahf milahsk; fhzg;glf;$bajhf

,Ue;jhy; jpUj;jpaikj;jYf;fhd fpuaq;fs; NtiyAld; njhlu;Gila

Neu;f;fpuakhf rhl;Ljy; nra;ag;gl Ntz;Lk;.

(b) jpUj;jk; nghJthf jpizf;fsj;jpdhy; nra;ag;gl;l Ntiyapd; xU

rhjhuzkhd gFjpahff; nfhs;sg;gbd; ,j;jpUj;jj;jpw;fhd fpuaq;fs;

cw;gj;jp Nke;jiyfshf fzf;F itf;fg;gl Ntz;Lk;. ,jd; fUj;J

ahnjdpy;> ,f;fpuaq;fs; jpizf;fsj;jpw;fhd nkhj;j cw;gj;jp

Nke;jiiyf;Fs; cs;slf;fg;gl;bUf;Fk; vd;gjhFk;. mj;Jld;> Nke;jiy

cs;slf;f tPjq;fis cgNahfpj;J mf;fhyg;gFjpf;fhd vy;yh

NtiyfSf;Fkhd fpuaj;jpDs; cs;slf;fg;gl;bUf;Fk;.

Draft Version


CA Sri Lanka 221

2.6 eilKiwNtiy (Work in Progress) tUl ,Wjpapy; eilKiwNtiyapd; ngWkjp g+u;j;jpailahj

NtiyfSf;F(thbf;ifshu; fl;lisapd; Njwpa epfug;ngWkjpia tpl Vw;gl;l

fpuaq;fs; Fiwthf ,Uf;;Fk;) Vw;gl;l fpuaq;fspd; nkhj;jk; vd ,yFthff;

$wyhk;.

2.7 Ntiyf;fhd tpiyaply;

fpuaj;Jld; $l;lg;gl;l tpiyaply; Kiw vd;gJ nkhj;jf;;fpuaj;Jld; tpUk;gpa

,yhg vy;iy Nru;f;fg;gl;L tpw;gid tpiyia ngWjyhFk;.

kjpg;gplg;gl;l ,yhgkhdJ NtiyapdJk; epWtdj;jpdJk; Fwpg;gpl;l #o;epiyapy;

jq;fpapUf;Fk;. Nghl;b #o;epiyfspy; ,yhgk; rpwpajhf ,Uf;fyhk;. Mdhy;

epWtdk; Ntiyapd; ghJfhg;ig cWjpnra;a ,yhgk; cau;thf ,Uf;fyhk;.

nghJthd gjq;fspy; xt;nthU NtiyapYk; ciof;fg;gl;l ,yhgkhdJ

epWtdj;jpd; KO tpahghuj;jpl;lj;jpdJk; Njitfis cWjpg;gLj;Jtjhf ,Uf;f

Ntz;Lk;.

Nfhug;gl;l ,Wjp tpiy thbf;ifahsu; vd;d tpiyia nrYj;j

Kd;tUfpwhu;fNsh me;j tpiyapdhYk;> Nghl;bahsu;fs; vd;d tpiyia jhf;fy;

nra;a vz;zpAs;shu;fNsh me;j tpiyapdhYk; ghjpf;fg;gLk;.

2.7.1 cjhuzk;: tpw;gid tpiyAk;> myFf;fpuaKk;

cw;gj;jpg;nghUs; CT apd; myFf; fpuak; &gh 15,000. ,yhg vy;iy 20% I mbg;gilahff; nfhz;L xU tpw;gid tpiy jP;u;khdpf;fg;gLfpwJ.

Ntz;lg;gLtJ

tpw;gid tpiy ahJ?

MfNt> tpw;gid tpiy = &gh 15,000 ÷ 80% = &gh.18,750

jPu;T

&gh %

fpuak; 15,000 80

,yhgk; ? 20

tpw;gid tpiy ? 100

NtiyAld; njhlu;Gila toikahd tpiyaply; Kiw fpuaj;Jld; $l;lg;gl;l

(cost-plus pricing) tpiyaply; KiwahFk;.

Draft Version


222 CA Sri Lanka

2.7.2 cjhuzk;: tpw;gid tpiyAk;> myFf;fpuaKk; (2)

cw;gj;jpg;nghUs; HM ,d; myFf; fpuak; &gh 650. Fwpf;fg;gl;lJ (mark up) 20%.tpw;gid tpiy ahJ?

jPu;T

&gh %

fpuak; 650 100

,yhgk; ? 20

tpw;gid tpiy ? 120

MfNt> tpw;gid tpiy = Rs.650 x 120% = &gh 780

2.7.3 cjhuzk;: tpw;gid tpiyAk;> myFf;fpuaKk;(3)

cw;gj;jpg;nghUs; JT ,d; tp;w;gid tpiy &gh 935. Fwpf;fg;gl;lJ (mark up) 10%.

Njitg;gLtJ

myFf;fpuak; ahJ?

jPu;T

&gh % fpuak; ? 100 ,yhgk; ? 10 tpw;gid tpiy 935 110

MfNt>myFf;fpuak; = Rs. 935 ÷110% = Rs.850

2.8 Ntiyf;fpuatpaYk; fzpdp kag;gLj;jYk; Ntiyf;fpuaj; jhs;fs; kdpjKiwikapy; ,Uf;fpd;wd. Mdhy;>mNefkhf ngupa

epWtdq;fspy; Ntiyf;fpuatpay; Njitg;ghLld; njhlu;GgLkhW tpNrlkhf

tbtikf;fg;gl;l fzf;fPl;L nkd;nghjpfis cgNahfp;j;J Ntiyf;fpuatpay;

Kiwik fzpdpkag;gLj;jg;gl;bUf;Fk;. xU fzpdpkag;gLj;jg;gl;l

Ntiyf;fpuatpay; Kiwik gpd;tUk; mk;rq;fis nfhz;bUf;Fk;.

(a) xt;nthU Ntiyf;Fk; xU Ntiyf; FwpaPl;L vz; jug;gl;bUf;Fk;. ,J

NtiyAld; njhlu;Gila juTfs; vt;thW Nrkpf;fg;gLfpwJ vd;gjid

jPu;khdpf;Fk;.

(b) VjhtJ Ntiyf;F mNefkhf Vw;gLfpw fpua tiffSf;FxU NtWgl;l

njhFjp FwpaPLfs; jug;gLk;. vdNt>‘Neu;$y;pfs;’ ve;j Ntiyf;F

xJf;fg;gl;bUe;jhYk; xNu FwpaPl;ilNa nfhz;bUf;Fk;.

Draft Version


CA Sri Lanka 223

(c) xU vspikahd Kiwikapy;>fpuaq;fs;> Ntiy (cjhuzkhf> Ntiy 456

cld; njhlu;Gila fpuaq;fs;); tif (cjhuzkhf> vy;yh NtiyfSf;Fk;

Vw;gLfpw Neu;f;$ypfs;) ,uz;bdhYk; tifg;gLj;jg;gl KbAk;. vdNt> ,J

NtiyfSf;fpilapy; xg;gPl;il Nkw;nfhs;sTk;> fl;Lg;ghl;L gFg;gha;it

Nkw;nfhs;sTk; ,yFthdJ.

(d) xU Ntiyf;fpuatpay; Kiwik Ntiyapd; nraw;jpwDld; njhlu;Gila

Vida fhuzpfis xd;wpizf;Fk; trjpfisf; nfhz;bUf;fyhk;.

rpf;fyhd Ntiyfspy; Fwpj;j Ntiy Mff;Fiwe;j Neuj;jpDs;

nra;ag;gLfpwJ vd;gjid cWjpg;gLj;Jtjw;F vspikahf;fg;gl;l jpl;lkply;

El;gq;fs; <LgLj;jg;glyhk;. Neu Kfhikj;Jt mk;rq;fs;

Ntiyf;fpuatpay; nkd;nghjpAld; xd;wpizf;fg;glyhk;.

2.9 cjhuzk;: Ntiyf;fpuatpay; Ngw;Gy; Nkhu;d; xU Ntiyf;fk;gdpahFk;. 1 [_d; 20X2,y;> njhopw;rhiyapy;

g+u;j;jp nra;ag;glhj xU Ntiy fhzg;gl;lJ. ,t;Ntiyf;fhd Ntiy ml;il

gpd;tUkhW RUf;fg;gl;Ls;sJ.

Ntiy ml;il> Ntiy ,y. 6832

,d;iwtiuahd fpuaq;fs; &gh

Neu; %yg; nghUs; 15,750

Neu; $yp (120 kzpj;jpahyq;fs); 8,750

njhopw;rhiy Nke;jiy (Neu;f;$yp

kzpj;jpahynkhd;wpw;F &gh 2) 6,000

,w;iwtiuahd njhopw;rhiyf;fpuak; 30,500

[{d; khj fhyg;gFjpapy; %d;W Gjpa Ntiyfs; njhopw;rhiyapy;

Muk;gpf;fg;gl;ld. mj;Jld;> cw;gj;jpf;fpuaq;fs; gpd;tUkhwpUe;jd.

Neu; %yg; nghUs; &gh

toq;fg;gl;lJ Ntiy 6832 59>750

Ntiy 6833 42>000

Ntiy 6834 98>750

Ntiy 6835 110>500

fsQ;rpaj;jpypUe;J gOjile;j ,Ug;G

gjptopf;fg;gl;lJ

57>500

Draft Version


224 CA Sri Lanka

%yg;nghUs; khw;wq;fs; &gh

Ntiy 6834 - Ntiy 6833 ,w;F 6,250 Ntiy 6832 - Ntiy 6834 15,500

%yg;nghUs; fsQ;rpaj;jpw;F jpUg;gg;gl;Lj &gh

Ntiy 6832 ,ypUe;J 21,750 Ntiy 6835 ,ypUe;J 4,250

gjpT nra;ag;gl;l Neu;$yp kzpj;jpahyq;fs;

Ntiy 6832 430 kzpj;jpahyq;fs;




[{d; 20x2 fhyg;gFjpapy; $yp kzpj;jpahyq;fspw;fhd fpuak;

kzpj;jpahynkhd;wpw;F &gh 70 Mf ,Ue;jJ. cw;gj;jp Nke;jiy Neu;f;$yp

kzpj;jpahynkhd;wpw;F &gh 50 vd;w tPjj;jpy; cs;slf;fg;gLfpd;wJ.

,k;khjfhyg;gFjpapy; Vw;gl;l cw;gj;jp Nke;jiyfs; &gh 95>000.

G+u;j;jpnra;ag;gl;l Ntiyfs; thbf;ifahsUf;F mit g+u;j;jpnra;ag;gl;lJk;

tpepNahfpf;fg;gl;ld. gl;bayplg;gl;l njhiffs; gpd;tUkhwpUe;jd.

Ntiy 6832 &gh. 137>500

Ntiy 6834 &gh. 200>000

Ntiy 6835 &gh. 187>500

epu;thf kw;Wk; re;ijg;gLj;jy; Nke;jiyfs; njhopw;rhiyf; fpuaj;jpy; 7.5% ,y;; tpw;gidf;fpuaj;jpw;F Nru;f;fg;gLfpd;wd. [{d; 20x2 fhyg;gFjpapy; Vw;gl;l

cz;ikahd fpuaq;fs; &gh 32>000.

Njitg;gLtJ

(a) 20x2 [{d; fhyg;gFjpapy; xt;nthU jdpj;jdp Ntiyf;Fkhd

Ntiyf;fzf;Ffisj; jahupf;Ff. (fzf;Ffs; jdpNa cw;gj;jpf;fpuaj;ij

khj;jpuk; fhl;Ljy; Ntz;Lk;> KO tpw;gidf;fpuaj;ij my;y).

(b) Xt;nthU Ntiyf;Fkhd RUf;fg;gl;l Ntiyf;fpua ml;ilfisj;

jahupf;Ff. xt;nthU g+u;j;jpnra;ag;gl;l Ntiyf;Fkhd ,yhgj;ijf;

fzpg;gpLf.

Draft Version


CA Sri Lanka 225

jPu;T

(a) Ntiyf;fzf;Ffs;

Ntiy 6832

&gh &gh

kPjp fP.nfh.t. 30>500 Ntiy 6834

fzf;F

( ;n ; ; ;)

15,500

%yg;nghUs;fs;

(fsQ;rpaf; fzf;F)

59>750 fsQ;rpaf;fzf;F

(%yg;nghUs;fs;

jpUg;gk;)

21,750

$yp(rk;gsf;fzf;F) 51>100 tpw;gidf;fpuaf;fzf;F

(kPjp)

125>600

cw;gj;jp Nke;jiy

(Nke;jiyf; fzf;F) 21,500

162>850

162>850

Ntiy 6833

&gh &gh

%yg;nghUs;fs;

(fsQ;rpaf; fzf;F)

42>000 kPjp fP.nfh.nr. 126>250

$yp(rk;gsf;fzf;F) 45>500

cw;gj;jp Nke;jiy

(Nke;jiyf; fzf;F) 32>500

Ntiy6834 fzf;F

(%yg;nghUs;khw;wk;)

6>250

126>250 126>250

Ntiy 6834 &gh

&gh

%yg;nghUs;fs;

(fsQ;rpaf; fzf;F) 98,750 Ntiy6833 fzf;F

(%yg;nghUs;khw;wk;)

6,250

$yp(rk;gsf;fzf;F) 19,600

cw;gj;jp Nke;jiy

(Nke;jiyf; fzf;F) 14,000 tpw;gidf;fpuaf;fzf;F

(kPjp) 141,600

Ntiy6832 fzf;F

(%yg;nghUs;khw;wk;)

15,500

147,850

147,850

Draft Version


226 CA Sri Lanka

Ntiy 6835 &gh &gh

%yg;nghUs;fs;

(fsQ;rpaf; fzf;F) 110,500 fsQ;rpaf;fzf;F

(%yg;nghUs;fs;

jpUg;gk;)

4,250

$yp(rk;gsf;fzf;F) 28,700

cw;gj;jp Nke;jiy

(Nke;jiyf; fzf;F) 20,500

tpw;gidf;fpuaf;fzf;F

(kPjp) 155,450

159,700

159,700

(b) Ntiy ml;ilfs; RUf;fg;gl;lJ

Ntiy 6832 Ntiy 6833 Ntiy 6834 Ntiy 6835 &gh &gh &gh &gh

%yg;nghUs;fs; 38,250* 42,000 108,000** 106,250

$yp 59,850 45,500 19,600 28,700

cw;gj;jp Nke;jiy 27,500 32,500 14,000 20,500

njhop;w;rhiyf;fpuak; 125,600 120,000 (kPjp

fP.nfh.nr.)

141,600 155,450

epu;thf kw;Wk;

re;ijg;gLjjy;

Nke;jiy 7.5%

9,420

10,620

11,659

tpw;gidf;fpuak; 135,020 152,220 167,109

gl;bay; ngWkjp 137,500 200,000 187,500

Ntiyapy;

,yhgk;/(el;lk;)

2,480

47,780

20,391

*&gh (15,750 + 59,750 – 15,500 – 21,750)

**&gh (98,750+ 15,500 –6, 250)

2.10 cs;sf NritfSf;fhd Ntiyf;fpuatpay;

xU Ntiyf;fpuatpay; Kiwik gad;gLj;jg;;gLkhapd;> Nritj;

jpizf;fsq;fspd; nkhj;jf; fpuaq;fis vOe;jkhdkhf jPu;khdpf;fg;gl;l gfpu;T

mbg;gilia cgNahfpj;J gfpu;e;jspj;jypYk; ghh;f;f nra;ag;gl;l Fwpg;gpl;l

Ntiyfspd; fpuaj;ij gad;gLj;Jk; jpizf;fsj;jpw;Nf jhf;fy; nra;tJ

rhj;jpakhdJ.

guhkupg;Gj; jpizf;fsk; my;yJ mr;rbj;jy; jpizf;fsk; Nghd;w xU cs;sf

Nritj;jpizf;fsj;jpd; fpuaq;fisf; fl;Lg;gLj;Jtjw;F Ntiyf;fpuatpay;

Kiwikia cgNahfpg;gJ rhj;jpakhdJ.

Draft Version


CA Sri Lanka 227

Nritj;jpizf;fsq;fspw;fhd xU cs;sf Ntiyf;fpuatpay; Kiwik gpd;tUk;

mD$yq;fisf; nfhz;bUf;Fk;.

mD$yq;fs; fUj;J

ek;gj;jFe;j gfpu;T NtiyfSld; nryTfis milahsk;

fhzYk; njhlu;e;J ,tw;iw nghWg;ghd

jpizf;fsq;fspw;F mjhtJ fpuaq;fs;

Vw;gl;l jpizf;fsq;fspw;F jhf;fy;

nra;jYk;.

mjpfupf;fg;gl;l nghWg;Gk;

tpopg;Gzu;Tk;

ghtidahsu; jpizf;fsq;fs; jhk;

cgNahfpf;fpd;w tpNrl Nritfspw;F jhf;fy;

nra;ag;gLtdtw;wpy; tpopg;ghf ,Uf;Fk;.

NkYk;> ,t;trjpfis kpf tpidj;jpwdhf

cgNahfpg;gjpy; kpFe;j ftdk;

nfhz;bUf;fyhk;. mj;Jld; jhk;

cgNahjpf;fpd;w trjpfSf;fhd cz;ikahd

fpuaq;fs; %yk; jPu;khdk; vLf;f

KbtjidAk; ghuhl;Ltu;.

Nritj;jpizf;fsf;fpuaq;fspd;

fl;Lg;ghL

Nritj;jpizf;fsk; nra;ag;gLfpd;w my;yJ

Neuk; nrytopf;fg;gLFpd;w tpNrl

NtiyfSf;fhd ghtidahsu;

jpizf;fsq;fSf;F epakf;fpuaq;fis

jhf;fy; nra;tjpy; fl;Lg;gLj;jg;glyhk;. ,J

Nritj;jpizf;fsj;jpd; epakf;

fl;lzq;fSf;Fk; cz;ikahd

nrytpdq;fSf;Fk; ,ilNaahd

NtWghl;il gjpT nra;jy; %yk;

tpidj;jpwd; my;yJ tpidj;jpwdpd;ikia

mstpLtjw;F cjTk;.

jpl;lkply; jfty;fs; ,j;jfty;fs; jpl;lkply; nra;Kiwia

,yFthf;FtJld;

Nehf;fKk;>Nritj;jpizf;fsf;fpuaKk;

nryTfSk; Ntwhf milahsk; fhzg;gl

KbAk;.

Draft Version


228 CA Sri Lanka

xU jsghl cw;gj;jp tpahghuk; thbf;ifahsu;fspd; fl;lisfSf;F jukhd jsghlq;fis cw;gj;jp nra;fpwJ. mJ %d;W cw;gj;jp jpizf;fsq;fisAk;

(A,B,C) nfhz;Ls;sJ. ,jdJ Nke;jiy cs;slf;f tPjq;fs; KiwNa

(kzpj;jpahynkhd;wpw;fhd $yp tPjk;) &gh 50>&gh 55>&gh 60 MFk;.

jsghlq;fs; thbf;ifahsUf;fhf ,uz;L Jz;Lfshf cw;gj;jp nra;ag;gLk;.

Neu;f;fpuaq;fs; gpd;tUkhW:

Ntiy XYZ Ntiy MNO

Neu; %yg;nghUs; &gh 154 &gh 108

Neu; $yp 20 kzpj;jpahyq;fs;

jpizf;fsk; A 16 kzpj;jpahyq;fs;

jpizf;fsk; A 12 kzpj;jpahyq;fs;

jpizf;fsk; B 10 kzpj;jpahyq;fs;

jpizf;fsk; B 10 kzpj;jpahyq;fs;

jpizf;fsk; C 14 kzpj;jpahyq;fs;

jpizf;fsk; C

$yp tPjk; gp;d;tUkhW: &gh 75 (A) ;&gh. 70 (B); &gh. 65 (C).

Xt;nthU NtiyapdJk; nkhj;jf; fpuaj;ijf; fzpg;gpLf.

Ntiy

XYZ Ntiy

MNO

&gh &gh

Neu;%yg;nghUs; 5,154 5,108

Neu; $yp jpizf;fsk; A (20 × 75) 1,500 (16 × 75) 1,200

jpizf;fsk; B (12 × 70) 840 (10 × 70) 700

jpizf;fsk; C (10 × 65) 650 (14 × 65) 915

nkhj;jNeu;fpua

k;

8,144 7,923

Nke;jiy jpizf;fsk; A (20 × 50) 1,000 (16 × 50) 800

jpizf;fsk; B (12 × 55) 655 (10 × 55) 550

jpizf;fsk; C (10 × 60) 600 (14 × 60) 840 nkhj;j fpuak; 10,399 10,113

tpdh nkhj;j Ntiyf; fpuak;

tpil

Draft Version


CA Sri Lanka 229

xU epWtdk; Ntiyf;fpuatpaiy cgNahfpj;J Nke;jiyfis Neu;$yp

mbg;gilapy; cs;slf;FfpwJ.

Ntiy 1 Ntiy 2 Ntiy 3

&gh &gh &gh

Muk;g eil Kiw Ntiy 8,500 0 46>000

,f;fhyg; gFjpapy; %yg;nghUs; 17>150 29>025 0

,f;fhyg; gFjpf;fhd $yp 12>500 23>000 4>500

,f;fhyg;gFjpf;fhd Nke;jiyfs; ghjPl;Lf;F rkdhfNt ,Ue;jd. &gh 140>000.

Ntiy 1,Yk;> Ntiy 2,Yk; khj;jpuk; g+u;j;jpailahj Ntiyfs; fhzg;gl;ld.

,Wjp eilKiwNtiyapd; ngWkjp vd;dthf ,Ue;jJ?

A&gh. 81,900 B &gh. 90,175 C &gh. 140,675 D &gh. 214,425

nkhj;j $ypf;fhd fpuak; = &gh.12,500 + &gh.23,000 + &gh.4,500 = &gh.40,000

Nke;jiy cs;slf;f tPjk; = &gh 140>000 x 100% = Neu;f;$ypf;fpuaj;jpy; 350% &gh 40>000

,Wjp eilKiwNtiy kjpg;gPL

Ntiy 1 Ntiy 2 nkhj;jk;

&gh &gh &gh

tpdhtpy;

jug;gl;l

fpuak;

38,150

52>025

90,175

cs;slf;fg;

gl;l

Nke;jiy

(12,500 × 350%)

43,750

(23,000 × 350%)

80,500

124,250

rupahd tpil D.

214>425

ehk; njupT B ia ePf;fyhk;. Vnddpy;>&gh 90>175 Nke;jiy cs;slf;fkpd;wp

Ntiy 1,w;Fk; 2,w;Fk; xJf;fg;gl;l fpuaq;fs; vd ,yFthfg; GupfpwJ. njupTA xU Mff;Fiwthd fpuakhFk;. vdNt ,JTk; $l ePf;fg;gl KbAk;.

njupTC g;pioahdJ. Vnddpy;> ,J xU nkhj;j xJf;fg;gl;l fpuankd

vspikahfg; GupfpwJ. G+u;j;jpailahj Ntiy 3 cl;gl.

tpdh ,Wjp eil Kiw Ntiy

tpil

Draft Version


230 CA Sri Lanka

3 njhFjpf;fpuatpay;

3.1 mwpKfk;

xU njhFjp vd;gJ xj;j nghUl;fis nfhz;l xU FOthFk;. ,J xd;W my;yJ

Nkw;gl;l cw;gj;jpf; fl;lq;fspy; jdJ jdpj;Jtj;ij NgZtJld;

myFf;fpuakhfTk; fzf;F itf;fg;gLfpwJ.

nghJthf> njhFjpfSf;fhd fpuatpay; eilKiwfs; NtiyfSf;fhd

fpuatpaiy xj;jjhf mikfpd;wd.

(a) njhFjpahdJ cw;gj;jpapd; NghJ xU NtiyahfNt fzf;F

itf;fg;gLfpwJ. mj;Jld;> fpuaq;fs; Vw;fdNt ,t; mj;jpahaj;jpy;

tpgupf;fg;gl;l tpjj;jpNyNa Nrfupf;fg;gLfpd;wd.

(b) xU jlit xU njhFjp g+u;j;jp nra;ag;gl;lJk; mynfhd;wpw;fhd fpuak;

nkhj;j njhFjpf;fpuaj;ij mj;njhFjpapd; myFfspd; vz;zpf;ifahy;

tFg;gjd; %yk; fzpg;gplg;gl KbAk;.

3.1.1 அைம� �ைறக கிரயஙகள

ெதா�திக கிரயவிய�ன ேபா� ஒ� ' அைமப� �ைறக' கிரயமான� அ�கக� ஏறப�ம. எ�த�ககாடடாக, ேவ�படட ெதா�தி ெபா�டகைள ெசயலாகக தயாராக இ�க�ம இயநதிரஙகைள அைமபபதற� ஏறபடட கிரயமாக இ�ககலாம .

ஒ� அைம� �ைறக கிரயமான� மதிப� ேசரககபபடாத கிரயமாகக க�தபப�கிற�, ேம�ம அநத ெசலைவ �ைறநதபடசமாக ைவததி�பபேத இதன ேநாககம.

அைம� ெசல�க�ககான எ�த�ககாட�

• க�விகைள மாற�வதறகான ெசல�கள அலல� இயநதிரஙகளின �றிபபிடட ேதைவகைள அைமததல.

• ெபா�டகள அலல� ��கைள உபகரணஙக�க� தயாாிததல மற�ம நகரத�தல. • உபகரணஙகைள ேவைல ேதைவகைள �ரததி ெசயகிறதா எனபைத சாிபாரகக ஆரமப

ெவளி�ட�ல �றிபபிடட ேசாதைனைய இயக�வ�.

இயநதிரஙகைள அைமபபதறகான ெதாழிலாளர ெசல�கள ேபானற ��தல ெசல�க�ம உளளன.

இ� தவிர ஒ� இழநத வாயப� ெசல� இ�ககலாம. இநத ெசல� உபகரணஙகள அைமககபபடட ேநரததில இலாபகரமான உறபததிைய உறபததி ெசயவதறகான 'இழநத வாயபைப' அ�பபைடயாகக ெகாணட�.

ெதா�தி அள� ெபாியதாக இ�க�ம ேபா� இயநதிரததின அைம� மற�ம அத�டன ெதாடர�ைடய ெசல�களில ஏறப�ம மாறறஙகள �ைறவானதாக இ�க�ம, அேத சமயம ெதா�தி அள� சிறியதாக இ�க�ம ேபா� ேம�ம ெசயல�ைறககான ெசல� ெசய� அ�கக� மாறறஙகைளச ெசயய ேவண�யி�க�ம.

njhFjpf;fpuatpayhdJ Ntiyf;fpuatpaiy xj;jjhFk;. Xt;nthU njhFjpapd;

xj;j tplaq;fSk; Ntwhf milahsk; fhzg;glf;$bad.

cw;gj;jp nra;ag;gl;l mynfhd;wpw;fhd fpuak; nkhj;j

xU njhFjpapy;

njhFjpf;fpuaj;ij

mj;njhFjpapd; myFfspd; vz;zpf;ifahy; tFg;gjd; %yk; ngwg;gLk;.

Draft Version


CA Sri Lanka 231

3.2 cjhuzk;: njhFjpf;fpuatpay;

wpNah fl;lisf;fhf gpNwrpy;];fis cw;gj;jp nra;fpwJ. rhjhuz nraw;ghl;L

kl;l mbg;gilapy; ,t;tUlj;jpw;F gpd;tUk; ghjPL nra;ag;gl;l Nke;jiyfisf;

nfhz;bUf;fpwJ.

cw;gj;jpj; jpizf;fsq;fs; ghjPl;L Nke;jiy ghjPl;L nraw;ghL

&gh

xl;Ljy; (welding); 1,200,000 3>000 $yp kzpj;jpahyq;fs;

nghUj;Jjy; 2,000,000 2>000 $yp kzpj;jpahyq;fs;

tpw;gid epu;thf Nke;jiyfs; njhopw;rhiyf;fpuaj;jpy; 10% khFk;. 500 gpNwrpy;];

,w;fhd xU fl;lis njhFjp 38 ,y; jahupf;fg;gl;lJ. ,jw;F gpd;tUk; fpuaq;fs;

Vw;gl;ld.

%yg;nghUs;fs; &gh 240>000.

$yp : nty;bq; jpizf;fsj;jpy; 200 kzpj;jpahyq;fs; kzpj;jpahyj;jpw;F &gh

60 tPjk;.

nghUj;Jjy; jpizf;fsj;jpy; 400 kzpj;jpahyq;fs;

kzpj;jpahyj;jpw;F &gh 100 tPjk;.

Xl;Ljy;fspd; rupahd jd;ikia gupNrhjpg;gjw;fhf xU vf;]; Nw cgfuzj;ij

thliff;F vLg;gjw;fhf &gh 10>000 nrYj;jg;gl;lJ.

Draft Version


230 CA Sri Lanka

Njitg;gLtJ:

njhFjp 38 ,w;fhd mynfhd;wpw;fhd fpuaj;ijf; fzpg;gpLf.

jPu;T:

KjyhtJ gbKiw cw;gj;jpj;jpizf;fsq;fspw;fhd Nke;jiy cs;slf;f

tPjj;ijf; fzpg;gplyhFk;.

nty;bq; = &gh 1,200>000 = $yp kzpj;j;pahynkhd;wpw;F &gh 400.

3>000

nghUj;Jjy; = &gh 2,000>000 = $yp kzpj;j;pahynkhd;wpw;F &gh 1,000.

2>000

nkhj;jf;fpuak; - njhFjp 38

&gh &gh

Neu; %yg;nghUs; 240>000

Neu; nryT 10>000

Neu; $yp 200 x&gh 5 = 12>000

400 x&gh 10 = 40>000

52>000

Kjw; fpuak; 302>000

Nke;jiyfs; 200 x&gh 4 = 80,000

400 x&gh 10 = 400>000

480>000

njhopw;rhiyf;fpuak; 782>000

tpw;gid epu;thff;fpuak; (njhopw;rhiyf;fpuaj;jpy; 25%)

78>200

nkhj;jf;fpuak; 860>200

mynfhd;wpw;fhd fpuak; = &gh 860>200 = &gh 1,720. 500

Draft Version


CA Sri Lanka 231

4 Ntiyf;fpuatpay; மற�ம njhFjpf;fpuatpay; ஆகியவற�க� இைடேயயான ேவ�பா�கள

Ntiyf;fpuatpay; மற�ம njhFjpf;fpuatpay;கைள ஒபபிட�ப பாரகக விேசட கடடைளகளின சில எ�த�க காட�கைளப பாரபேபாம:

Ntiyf;fpuatpay; njhFjpf;fpuatpay

ஒ� விேசட ெராட�ைய தயாாிததல.

ஒ� நிைலயான ெசய�ைறக� ஒ� ெதா�தி ெராட�கைள தயாாிததல.

ஒ� வணிகததிறகான ஒ� �றிபபிடட �வெராட�ைய அசசி�தல.

நகைரச �றறி ஒ� ெதா�தி �வெராட�கைள அசசி�தல.

ஒ� �ட�ல அலாரம நி��தல.

கட�டத ெதா�தியில அலாரஙகைள நி��தல.

Draft Version


232 CA Sri Lanka

gykhbf;fl;bl epu;khzk; my;yJ Mq;fpyf;fhy;thapd; fPo; Ruq;fg;ghij

mfo;jypd;NghJ Kd;ida mj;jpahaj;jpy; tpgupf;fg;gl;lthW xU Ntiyr;rPl;by;

Ntiyf;fpuaq;fis cUthf;Fjiyf; fw;gid nra;f. ,J rhj;jpakw;wJ. fl;bl

kw;Wk; epu;khz Ntiyfs;> Fbrhu; nghwpapay;> fg;gy;fl;Ljy; Nghd;w

njhopw;rhiyfspy; toikahf Ntiyf;fpuatpay; nghUj;jkw;wJ.

xg;ge;jf;fpuatpaNy ,Uf;fpd;wJ.

xU xg;ge;jk; vd;gJ xU fpua myF my;yJ fpuaepiyaj;jpw;F

jiyikaYtyf Nke;jiyfspd; xU gfpu;itAk;> Neu; cw;gj;jpf;fpuaq;fisAk;

rhl;Ljy; nra;jyhFk;.

NtiyahdJ thbf;ifahsUf;Fk;> tpepNahfj;jUf;Fk; ,ilNa xU Kiwrhu;

xg;ge;jj;ij Nkw;nfhz;L Nkw;nfhs;sg;gLkplj;J Ntiyf;fpuatpay; Kiwf;F

xg;ge;jf;fpuatpay; vd;w ngau; jug;gLfpwJ. thbf;ifahsupd; tpNrl

NjitfSf;Nfw;g Ntiy ifNaw;fg;gLkplj;J xt;nthU fl;lisAk; ePz;l

fhyg;gFjpiaf; (Ntiyf;fpuatpaYf;F gpuNahfpf;fpd;w Neuj;Jld; xg;gpLkplj;J)

nfhz;bUf;Fk;NghJ ,J gpuNahfpf;fg;gLfpdwJ. Toikahf ,t;Ntiy epu;khz

Ntiyahf ,Uf;Fk;. ,k;Kiw Ntiyf;fpuatpaiy xj;jjhf ,Ug;gpDk; rpy

NtWghLfSk; cs;sd.

5.1 xg;ge;jf;fpuatpaypd; mk;rq;fs;

(a) thbf;ifahsUf;Fk;> tpepNahffj;jUf;Fk; ,ilNa xU Kiwrhu; xg;ge;jk;

Nkw;nfhs;sg;gLk;.

(b) thbf;ifahsupd; tpNrl NjitfSf;fhf Ntiy ifNaw;fg;gLfpwJ.

(c) NtiyahdJ ePz;l fhyj;Jld; njhlu;Gilajhf ,Uf;fpwJ. ngupa

Ntiyfs; g+u;j;jpahtjw;F ePz;l fhyk; mNefkhf ,uz;L my;yJ %d;W

tUlq;fs; Njitg;glyhk;. xU xg;ge;jk; 12 khjq;fSf;F Fiwthd

fhyg;gFjpapy; g+u;j;jpahFk;NghJ Ntiy xU epjp tUlj;jpy; Muk;gkhfp

tpepNahfj;jupd; mLj;j epjp tUlj;jpy; KbTf;F tuyhk;. vdNt xg;ge;jk;

kPjhd ,yhgk; xd;Wf;F Nkw;gl;l fzf;fPl;L fhyg;gFjpAld;

njhlu;Gilajhf ,Uf;Fk;.

(d) NtiyahdJ mNefkhf epu;khz ,ay;gpidAilajhf ,Uf;Fk;.

(e) fpuatpay; Kiw Ntiyf;fpuatpaiy xj;jjhf ,Uf;Fk;.

(f) Ntiy mNefkhf jsj;ij mbg;gilahff; nfhz;bUf;Fk;.

(g) xU jsj;Jf;F nrhe;j fhrhsiuAk;> Neuf;fhg;ghsiuAk; itj;jpUg;gJ

toikf;F khwhdjy;y.

5 xg;ge;jf;fpuatpay;

Xg;ge;jf;fpuatpayhdJ Ntiyf;fpuatpaypd; xU tbtkhFk;. xU ghupastpyhd

Ntiy ePz;lfhyj;jpw;F Nkw;nfhs;sg;gLkplj;J ,J gpuNahfpf;fg;gLk;.

xg;ge;jj;Jld; njhlu;Gila fpuaq;fspy; ngUk;ghyhdit Neu;f;fpuaq;fshFk;.

Draft Version


CA Sri Lanka 233

Xg;ge;jf;fpuatpaypy; vof;$ba gpur;ridfs; gpd;tUkhW:

gpur;rid fUj;J

Neu;f;fpuaj;ij

milahsk; fhzy;

Ntiyapd; ghupasT fhuzkhf> mNefkhf fpua

tplaq;fs; toikahf cw;gj;jp Nke;jiyfshf

vz;zg;gLgit xg;ge;jj;jpw;F Neu;f;fpuakhf

(cjhuzkhf> Nkw;ghu;it> nghwp thlif> Nja;khdk;>

my;yJ nrhe;jkhd nghwpapd; ngWkjp ,og;G> cg

xg;ge;jfhuu; fl;lzq;fs; kw;Wk; mwtPLfs; Nghd;wd)

rhl;Ljy; nra;ag;gLfpd;wd

Fiwthd Neupy;

fpuaq;fs;

mNefkhd fpuaq;fs; toikahf Nke;jiyfshf

tFf;fg;gl;L xg;ge;jj;jpw;F Neu;f;fpuakhf jhf;fy;

nra;ag;gLfpwjdhy; Nke;jiyfspw;fhd cs;slf;f tPjk;

Vw;fdNt Neu;f;fpuakhf ,y;yhj ,f;fpua tplaq;fspd;

gq;F kl;LNk cs;slf;fg;gl Ntz;bapUf;Fk;. ெப�மபாலான ஒபபநதஙக�க� ேநாில ெசலவின ஒேர உ�பப� தைலைம அ�வலக ெசலவினஙக�ககான கடடணமாக இ�க�ம.

fpuaf;fl;Lg;ghl;bd;

fbdq;fs;

rpy xg;ge;jq;fspdJk;> jsq;fspdJk; msT fhuzkhf

rpy fpuaf; fl;Lg;ghl;L gpur;ridfs; fhzg;gLfpd;wd.

(%yg;nghUs; ghtidAk;> el;lq;fSk;> fsT> Copa

Nkw;ghu;itAk;> gad;ghLk;> nghwp kw;Wk; fUtpfSf;fhd

Nrjk; (el;lk;) kw;Wk; ehrNtiy Nghd;wd).

5.2 Nke;jiyf;fpuaq;fs;

Nke;jiyf;fpuaq;fs; mf;fhyg;gFjpf;fhd Kd;dNu jPu;khdpf;fg;gl;l Nke;jiy

cs;slf;f tPjj;ij mbg;gilahff; nfhz;L fhymbg;gilapy; Nru;f;fg;gLfpd;wd.

(cjhuzkhf> xU fzf;fPl;Lf;fhyg;gFjp Kbtpy;) ePu; jiyikaYtyf

nghJf;fpuaq;fspd; xU gq;F xg;ge;jj;jpw;F Nke;jiyf;fpuakhf

cs;slf;fg;gLtij cjhuzq;fspy; ghuf;fyhk;. Mdhy;> xg;ge;jk; fhyg;gFjp

,Wjpapy; g+u;j;jpahfhJ ,Ug;gpd; ,J ,lk;ngw khl;lhJ. cw;gj;jp Nke;jiyfs;

kl;LNk VjhtJ ,Wjp eilKiwNtiy ngWkjpfspy; cs;slf;fg;gly; Ntz;L;k;.

5.3 xg;ge;jf;fzf;Ffs;

Xg;ge;jj;jpw;fhd fzf;F Ntiyf;fzf;fhFk;. my;yJ eilKiwNtiyf;

fzf;fhFk;. mj;Jld; xg;ge;jj;jpd; kPjhd Neu; %yg;nghUs;fs;> Neu; $yp> Neu;

nryTfs; kw;Wk; Nke;jiyf; fl;lzq;fs; vd;gtw;wpd; xU gjpNtlhFk;. xU

xg;ge;jf;fzf;F khjpup fPNo fhl;lg;gLfpwJ. fzf;fpy; cs;s tplaq;fis

ftdkhf nrt;it ghu;j;J vt;thW nra;ag;gl;l Ntiyapd; fpuak; (my;yJ

ngWkjp) eilKiwNtiyahf Njhd;WfpwJ vd;gjidAk; mtjhdpf;fTk;.xU

G+u;j;jpailahj xg;ge;jj;jpd; kPJ ,yhgk; vJTk; fzf;fpy; vLf;fg;glhj NghJ

,t; eilKiwNtiyf;fpuak; ,Wjp ,Ug;G kPjpahf fPo;f;nfhz;L nry;yg;gLk;.

Draft Version


234 CA Sri Lanka

5.4 cjhuzk;: xU xg;ge;jf;fzf;F

xg;ge;jk; 794 – nud; Nyd; Nkhl;lhu;Nt

&gh’000 & gh’000 jsj;jpy; cs;s nghwpapd;

Gj;jfg;ngWkjp fP.nfh.t.

14>300 fsQ;rpaj;jpw;F jpUg;gg;gl;l

%yg;nghUs;fs; my;yJ

Vida jsj;jpw;F

khw;wg;gl;lit

2>100

fsQrpaj;jpypUe;J

%yg;nghUs; Ntz;Ljy;

15>247 jsj;jpy; %yg;nghUs;

tpw;gidapypUe;J kw;Wk;

Vida thbf;ifahsupw;fhd

NtiyapypUe;J fpilj;j

njhif

600

nfhs;tdT nra;ag;gl;l

%yg;nghUSk; cgfuzKk;

36>300

khw;wg;gl;l nghwpapd;

Gj;jfg;ngWkjp 4>800

nghwp kw;Wk;

thfdq;fSf;fhd guhkupg;Gk;

nraw;ghl;Lf;fpuaKk;

14>444

jsj;jpy; %yg;nghUl;fs;

kP.fP.nfh.nr.

7>194

nghwp kw;Wk;

thfdq;fSf;fhd thliff;

fl;lzq;fs;

6>500

jsj;jpy; nghwpapd;

Gj;jfg;ngWkjp kP.fP.nfh.nr.

6>640

fUtpfSk;> Efuf;$baitAk; 8>570 21>334

Neu;f;$ypfs;

23>890

nra;ag;gl;l Ntiiyapd;

fpuak; kP.fP.nfh.nr. (kPjp) 139>917

Nkw;ghu;itahsupd; kw;Wk;

nghwpapayhsupd; rk;gsq;fs;

(xg;ge;jj;jpy; nrytopf;fg;gl;l

Neu tpfpjhrhuj;Jld;

njhlu;GilaJ)

13>000

Vida jsr;nryTfs; 12>000

Nke;jiyfs; (Neu;f;$yp

kzpj;jpahy mbg;gilapy;

gfpug;gl;lJ)

17>000

161>251 161>251

%yg;nghUs;fs; jsj;jpy;

kP.fP.nfh.t.

7>194

jsj;jpy; nghwpapd;

Gj;jfg;ngWkjp kP.fP.nfh.t.

6>640

nra;ag;gl;l Ntiyapd;

ngWkjp kP.fP.nfh.t. 139>917

Draft Version


CA Sri Lanka 235

6 Nritf;fpuatpay;

6.1 Nritf;fpuatpay; vd;why; vd;d?

Nritf; fpuatpay; (my;yJ njhopw;ghl;L fpuatpay;) vd;gJ cw;gj;jp

tplaq;fSf;;fhftd;wp Nritia toq;Ftjw;fhf fpuaq;fis epWTfpd;w

nraw;ghl;Lld; njhlu;Gila xU fpuatpay; KiwahFk;.

Nritf;fpuatpay; gpd;tUk; #o;epiyfspy; cgNahfpf;fg;gLfpd;wJ.

(a) xU fk;gdp xU Nritj;njhopw;rhiyia nraw;gLj;Jifapy; mtw;wpd;

NritfS;fF fpuak; Vw;gLk;. ,jw;fhf> NritapypUe;J tUkhdk;

ciof;fg;gLk;. cjhuzkhf> kpd;dpay; ty;Ydu;fs;> Nkhl;lhu;thfd

thlifNrit> njU> Gifapuj my;yJ tpkhd Nghf;Ftuj;J Nritfs;>

kw;Wk; tpLjpfs;.

(b) xU fk;gdp mtw;wpd; rpy jpizf;fsq;fspdhy; Nkw;nfhs;sg;gLfpd;w

NritfSf;fhf fpuaq;fis epWt tpUk;gyhk;. cjhuzkhf>

tpepNahfj;jpw;fhf cgNahfpf;fg;gLk; Nkhl;lhu;thd; my;yJ ghu

Cu;jpfSf;fhd fpuaq;fs;> fzpdpj;jpizf;fs fpuaq;fs; my;yJ

cj;jpNahfj;ju; rpw;Wz;br;rhiy fpuaq;fs;.

6.2 Nritf;fpuatpay; vjpu; cw;gj;jpf;fpuatpay;

(Ntiy my;yJ nra;Kiwf;fpuatpay;)

(a) mNefkhd NritfSf;F Efug;gLfpd;w Neu;%yg;nghUs;fs; $yp>

Neu;nryTfs;> kw;Wk; Nke;jiyf;fpuaq;fSld; xg;gpLkplj;J kpff;FiwthfNt

,Uf;Fk;. cw;gj;jpf;fpuatpaypy;

Neu;%yg;nghUs;fs; nkhj;jf;fpuaj;jpy; ngUksT tpfpjhrhuj;ijf;

nfhz;bUf;Fk;.

(b) vdpDk;> mNefkhf Nritfs; tUkhdj;ij ciog;gpDk;> rpy mt;thwpy;iy

(tpepNahf trjp my;yJ cj;jpNahfj;ju; rpw;Wz;br;rhiy). ,jd; fUj;J

ahnjdpy;> Nritf;fpuatpaypd; Nehf;fk; ,yhgj;ij my;yJ el;lj;ij

cUthf;Ftjy;y. (epjp epiyikf;$w;Wf;fhf ,Wjp,Ug;Gf;fis

kjpg;gpLtJky;y). Kfhikahsu;fs; mtu;fsJ fpuaq;fs; njhlu;ghd

ghjPLfis jahupg;gjw;F cjTk;Kfkhf ,it Nritfspd; tpidj;jpwd;

my;yJ xg;gPl;Lf;fpuaq;fs; gw;wp Kfhikf;Fj; jfty;fis

mspf;fyhk;.tuyhw;Wf;fpuaj;jfty;fis cgNahfp;j;J

kjpg;gPl;Lf;fpuaq;fis mbg;gilahff; nfhz;L vjpu;fhyf;fpuaq;fisAk;>

Nritj;jpizf;fsf; fl;Lg;ghl;ilAk; Nkw;nfhs;syhk;.

(c) %yg;nghUs;fpuaq;fs;> $yp kzpj;jpahyq;fs;> kw;Wk; gpw nryTfis

gjpTnra;tjw;fhd eilKiwfs; Nritfspd; ,ay;Gf;Nfw;g NtWgLk;.

Nritf;fpuatpayhdJ Nritj; njhopw;rhiyia nraw;gLj;Jk; fk;gdpfspdhy;

my;yJ Nritia Nkw;nfhs;s tpUk;Gk; mtu;fsJ rpy jpizf;fsq;fshy;

cgNahfpf;fg;gl KbAk;. Nrit epWtdq;fs; cUt nghUs;fis tpw;fNth

my;yJ cUthf;fNth khl;lh.

Draft Version


236 CA Sri Lanka

6.3 Nritfspd; tpNrl ,ay;Gfs;

Kbntl;Lk; Nritia toq;Ftijf; fUj;jpy; nfhs;f.

(a) Kbntl;Lfpd;w cw;gj;jpAk;> Efu;Tk; rkfhyj;jpy; (xNu Neuj;jpy;)

eilngWgit. vdNt mJ juj;jpw;fhf Kd;;dNu gupNrhjpf;fg;gl KbahjJ.

Njitf;Nfw;g ,y;iyahapd; jpUg;gpaDg;gg;gl KbahJ.

(b) Kbntl;Ljy; gyjug;gl;lJ. xt;nthU Neuj;jpYk; ngwg;gLfpd;w rupahd

NritNtWgLk;. ,uz;L Kbntl;Leu;fs; NtWgl;l Kbntl;liy

Nkw;nfhs;thu;fs; vd;gjd;wp xUtNu xNu epak mbg;gilapyhd Nritia

njhlu;e;J toq;Fthu; vdf; $w KbahJ.

(c) xU Kbntl;Lk; nraw;ghL cUtkw;wJ. ,r; Nritapd; nraw;jpwd;

Kbntl;Lk; epiyaj;jpy; NghLk; ,ir> Kbntl;Lgtupd; MSik kw;Wk;

toq;fg;gLk; NjdPupd; juk; Nghd;w Vida gy mUtf;fhuzpfis

nfhz;bUf;Fk;.

(d) Kbntl;LjyhdJmopaf;$baJ. mtu;fs; mjid Nrkpf;f KbahJ. ePu;

mjidj; njhFjpahff; nfhs;tdT nra;a KbahJ. $ba Nfs;tp

fhuzkhf Kbntl;Lgtu; Kd;dNuNa mjid ,Ug;gpy; itj;J guhkupf;f

KbahJ. Nrit epWtdq;fspy; eilKiw NtiyahdJ Vida tif

epWtdq;fspYk; ghu;f;f FiwthdJ.

Fwpg;G: Nritfspd; tpNrl ,ay;Gfis epidtpy; itj;jpUg;gjw;F ~SHIPʼ (Mq;fpy nrhw;fspd; Kjy; vOj;Jf;fs;) vd;gJ ,yFthd top.

Nritfspd; tpNrl ,ay;Gfshtd

• rkfhy jd;ik – Simultaneity • gyjug;gl;l jd;ik – Heterogeneity • cUtkw;w jd;ik – Intangibility

• mopaf;$ba jd;ik - Perishability

Draft Version


CA Sri Lanka 237

6.4 myFf;fpua mstPLfs;

xU Nritj;njhopw;rhiyia nraw;gLj;Jfpd;w fk;gdpfshy;

cgNahfpf;fg;gLfpd;w fpua myF khjpupfs; fPNo fhl;lg;gLfpd;wd.

Nrit fpua myF

njU> Gifapuj> tpkhd Nghf;Ftuj;J

Nritfs; gpuahzp/iky; my;yJ fpNyhkPw;wu;>

njhd;/iky;> njhd;/fpNyhkPw;wu;

tpLjpfs; gad;gLj;jg;gl;l ,uTg;gLf;if

fy;tp KONeu khztd;

itj;jparhiy Nehahsp

tpUe;jpdu;epWtdq;fs; gupkhwg;gl;l czT

rpw;Wz;br;rhiyfs;> tpepNahfk;> guhkupg;G Nghd;w cs;sf NritfSf;fhd fpua

myFfis cjhuzq;fSld; ck;khy; $w KbAkh?

tpil

Nrit fpua myF

rpw;Wz;br;rhiy gupkhwg;gl;l czT

guhkupg;G kdpj kzpj;jpahyk;

tpepNahfj;jpw;F cgNahfpf;fg;gLfpd;w

thd; kw;Wk; ghuCu;jp

iky; my;yJ fpNyhkPw;wu;>

njhd;/iky;> njhd;/fpNyhkPw;wu;

Xt;nthU epWtdKk; mtw;wpd; nraw;ghLfSf;F kpfg;nghUj;jkhd fpua myif

cWjpg;gLj;j Ntz;ba Njit ,Uf;Fk;. xU njhopw;rhiyapDs; gy epWtdq;fs;

nghJthd fpua mynfhd;iw gad;gLj;jpd;> xNu tifahd

];jhgdq;fSf;fpilNa ngWkjpkpf;f xg;gPLfs; Nkw;nfhs;sg;gl KbAk;. ,J

Fwpg;ghf itj;jparhiyfs;> fy;tp];jhgdq;fs; kw;Wk; cs;Su; mjpfhurigfs;

vd;gtw;Wf;Fg; nghUj;jkhdit. vd;d fpua myF jPu;khdpf;fg;gLfpwNjh

mynfhd;wpw;fhd fpuaf; fzpg;gPL gpd;tUkhwpUf;Fk;.

Nrit mynfhd;wpw;fhd fpuak; = ,f;fhyg;gFjpf;fhd nkhj;jf;fpuak; ,f;fhyg;gFjpapy; Nrit myFfspd; vz;zpf;if

Nritf;fpuatpaypy; gpujhdkhd gpur;rid toq;fg;gLfpd;w

ek;gj;jFe;j

Nritfspd;

nghUj;jkhd mstPl;ilg; gpujpgypf;ff;$ba fpua myif

tiuaWj;jypyhd fbdkhFk;. mNefkhf> xU fyg;Gf;fpua myF kpfg;

nghUj;jkhdjhf Njhd;wyhk;. cjhuzkhf> tpLjpfs; “gad;gLj;jg;gl;l ,uTgLf;if” ia fpua xJf;fPl;bw;Fk;> fpuaf; fl;Lg;ghl;bw;Fk; xU nghUj;jkhd

myfhf cgNahfpf;fyhk;.

tpdh cs;sf Nritfs;

fw;f Ntz;ba rkd;ghL

Draft Version


238 CA Sri Lanka

6.5 Nritf;fpuag;gFg;gha;T

Nritf;fpuag;gFg;gha;T gpd;tUk; Fwpf;Nfhs;fis miltij

cWjpg;gLj;jf;$ba Kiwapy; nra;ag;gl Ntz;Lk;.

(a) jpl;lkplg;gl;l fpuak; cz;ikf;fpuaj;Jld; xg;gplg;gl Ntz;Lk;.

NtWghLfs; tprhupf;fg;gl;L Njitahdtplj;J jpUj;j eltbf;iffs;

vLf;fg;gly; Ntz;Lk;.

(b) xU Nrit myfpw;fhd fpuak; fzpg;gplg;gl Ntz;Lk;.

Xt;nthU NritAk; gy NtWghLfisf;nfhz;bUe;jhy;> (jz;zPu;f;Foha;

rPu;nra;Nthu;> kpd;ty;Ydu;fs;> kw;Wk; jr;RNtiy nra;Nthu; vd;Nghuhy;

mspf;fg;gLk; guhkupg;G Nritfs;) xt;nthU Nritnjhlu;ghfTk;

mynfhd;wpw;fhd fpuak; mtrpakhdjhf ,Uf;fyhk;.

(c) Nrit mynfhd;wpw;fhd fpuak; fl;Lg;ghl;L nraw;ghl;bd; xU mq;fkhf

gad;gL;j;jg;gl Ntz;Lk;.

cjhuzkhf> Nrit mynfhd;wpw;fhd fpuak; khjj;jpw;F khjk;>

fhyj;jpw;Ff;fhyk;>tUlj;jpw;F tUlk;> xg;gplg;gl;L tof;fj;jpw;F khwhd

Nghf;Ffs; tprhupf;fg;gl KbAk;.

(d) %d;whk; jug;gpdUf;F tpw;fg;gLfpd;w NritfSf;fhd tpiyfs; fzpg;gplg;gl Ntz;Lk;.

,jdJeilKiwfs; Ntiyf;fpuatpaiy

xj;jJ. tpw;gid

tpiyia

miltjw;F Nrit mynfhd;wpw;fhd fpuaj;Jld; xU $l;lg;gl;l njhif

Nru;f;fg;gLfpwJ.

(e) jpl;lkply;> fl;Lg;gLj;jy; kw;Wk; jPu;khdnkLj;jy; vd;gtw;wpy; Kfhikf;F

cjTk; Kfkhf fpuaq;fis epiyahd> khWk; kw;Wk; miug;gFjp khWk;

fpuaq;fs; vd ghFgLj;j Ntz;Lk;.

6.6 cs;sf Nrit epiyikfspy; Nritf;fpuag; gFg;gha;T

6.6.1 Nghf;Ftuj;Jf;fpuaq;fs;

,q;F Nghf;Ftuj;Jf;fpuaq;fs; vd;gJ Gifapuj tiyg;gpd;dy; Nghd;w xU

Nghf;Ftuj;J epWtdj;jpd; fpuaq;fspYk; ghu;f;f xU fk;gdpahy; gad;gLj;jg;gLk;

Nghf;Ftuj;J Nritapd; fpuaj;ij Fwpg;gpLtjw;F gad;gLj;jg;gLk; xU gjkhFk;.

xU நி�வனம jdJ nghUl;fis tpepNahfpg;gjw;F gad;gLj;Jtjw;fhf ghu

Cu;jp my;yJ Nkhl;lhu; thd; njhFjp xd;iwf;

nfhz;bUe;jhy;>gyfhuzq;fSf;fhf me;j jpizf;fsk; vt;tsT fpuaj;ij

Nkw;nfhs;fpwJ vd;gij mwpe;jpUg;gJ cgNahfkhdjhf ,Uf;Fk;.

Nritj;jpizf;fs fpuatpay; Xu; cs;sf Nritf;fhd Fwpg;gpl;l fpuaj;ij

epWTtjw;Fk; gad;gLj;jg;gLfpwJ.cs;sf Nritnad;gJ xU jpizf;fsj;jhy;

,d;ndhU jpizf;fsj;jpw;F ntspaf thbf;ifahsUf;F tpw;gid nra;tjw;Fg;

gjpyhf mspf;fg;gLtjhFk;. c+k; rpw;Wz;br;rhiy, guhkupg;G

Draft Version


CA Sri Lanka 239

(a) Kfhik vjpu;ghu;f;fg;gLk; nryTfSf;fhf ghjPL nra;af; $bajhf ,Uf;f

Ntz;Lk;. NkYk; cz;ikf; fpuaj;ijAk; ghjPl;Lf; fpuaj;ijAk; xg;gPL

nra;tjd; %yk; Nghf;Ftuj;Jf;fhd cz;ikf; fpuaj;ij fl;Lg;gLj;jf;

$bajhf ,Uf;f Ntz;Lk;.

(b) fk;gdp jdJ thbf;ifahsuplk; tpepNahfk; my;yJ ntspNa nfhz;L

nry;Yk; fl;lzk; xd;iw tpjpf;fyhk;. mf; fl;lzk Nghf;Ftuj;Jr; Nritapd;

fpuaj;ij mbg;gilahff; nfhs;tJ nghUj;jkhdjhf ,Uf;Fk;.

(c) jdJ nrhe;j Nghf;Ftuj;Jf;F vt;tsT fpuak; Vw;gLfpwJ vd xU fk;gdp njupe;J nfhz;lhy; khWgl;l xU Nghf;Ftuj;J tbtj;Jld; xg;gpl;L

cjhuzkhf kypthd my;yJ rpwe;j tpepNahf Kiw xd;iw fz;L

gpbf;fyhkh vd jPu;khdpf;f KbAk;.

(d) mNj Nghy xU fk;gdp xU njhFjp ghuCu;j;pfis ghtpf;fpd;wJ

vdpd;>ghuCu;jpfs; %yk; Nghf;Ftuj;J nra;tjpy; vt;tsT nryT Vw;gLfpwJ

vDk; mwpT> Kfhikf;F ,d;ndhU tif thfdk; (cjhuzk; - thd;)

,d;Dk; kypthdjh vd jPu;khdpg;gjw;F cjTk;.

Nghf;Ftuj;Jf;fpuaq;fs; xU Nkhl;lhu;thd; my;yJ ghuCu;jpia ,af;Ftjw;F

xt;nthU tUlKk; Vw;gLk; fpuaj;ij mspf;f $bathW gFg;gha;T

nra;ag;glyhk;. Mdhy; gpd;tUkhW gFg;gha;T nra;jy; $Ljy;

jfty;fisj;jUk;.

(a) xU iky; my;yJ xU fpNyh kPw;wu; gazpg;gjw;fhd fpuak;.

(b) xU njhd;Df;fhd fpuak; / iky; my;yJ njhd; / fpNyhkPw;wu; (xU njhd; nghUl;fis xU fpNyhkPw;wu; Jhuj;jpw;F nfhz;L nry;tjw;fhd fpuak;)

my;yJ xU fpNyhfpuhKf;fhd / kPw;wUf;fhd fpuak;.

cjhuzkhf> xU fk;gdpapd; ghuCu;jp xU fpoikf;F 5 tpepNahfq;fis

Nkw;nfhs;fpwJ vd itj;Jf;nfhs;Nthk;.

tpepNahfk;

nfhz;L

nry;yg;gl;l

njhd;

J}uk;(xU top)

fpNyh kPw;wu;fs;

nfhz;L

nry;yg;gl;l njhd;/ fpNyh kPw;wu

1 0.4 180 72

2 0.3 360 108

3 1.2 100 120

4 0.8 250 200

5 1.0 60 60

560

,t;thufhyg;gFjpapy; ghuCu;jpia ,af;Ftjw;fhd fpuaq;fs; &gh 840 vdpd;>

xU njhd;/fpNyhkPw;wUf;fhd fpuak; gpd;tUkhwpUf;Fk;.

&gh 840 =&gh 1.50/fpNyhkPw;wu; 560 njhd; / fp.kP Nghf;Ftuj;Jf;fpuaq;fs; Ie;J gue;j jiyg;Gfspd; fPo; Nrfupf;fg;glyhk;.

Draft Version


240 CA Sri Lanka

(a) ngw;Nwhy;> xapy;> rhujpapd; $yp Nghd;w Xl;lf;fpuaq;fs;.

(b) Rikf;fpuaq;fs; (tpepNahfj;jpw;fhf nghUl;fis ghuCu;jpapy; Vw;Wk;

njhopyhsu;fSf;fhd $ypf;fpuaq;fs;)

(c) thfd guhkupg;G> jpUj;jq;fs;> cjpupg;ghfq;fs; kw;Wk; uau; ghtid.

(d) fhg;GWjp> Nja;khdk; Nghd;w tUlhe;j Neu;r;nryTfs;

(e) Kfhikahsu; rk;gsq;fs;; Nghd;w tpepNahfj;jpizf;fsj;jpd; Neupy;

fpuaq;fs;.

fpuaf;fzf;fhsupd; gq;F fpuaq;fis gFg;gha;T nra;J gjpT nra;Ak; xU

Kiwikia mspg;gjhFk;. cw;gj;jpf;fpuaq;fs; %yg;nghUs; Ntz;Ljy; gj;jp;uk;>

$yp Neuj;jhs;fs; vd;gtw;wpd; %yk; gjpT nra;ag;gLtijg; Nghy

Nghf;Ftuj;Jf;fpuaq;fSk; Fwpg;Gj; jhs;fs; my;yJ Neuj;jhs;fs; kw;Wk; nghUs;

tpepNahfg; gj;jpuq;fs; vd;gtw;wpd; %yk; gjpag;gLk;.

ghuCu;jp rhujpapd; Fwpg;Gj;jhshdJ gpuahzk; nra;ag;gl;l Jhuk;> my;yJ

njhd;/fpNyhkPw;wupd; vz;zpf;if kw;Wk; rhujpapd; Neuk; Mfpatw;iw gjptij

Nehf;fkhff; nfhz;lJ.

6.6.2 rpw;Wz;br;rhiyf;fpuaq;fs;

Nritf;fpuatpaypd; ,d;ndhU cjhuzk; fk;gdpapd; rpw;Wz;br;rhiy Nritapd;

fpuakhFk;. rpw;Wz;br;rhiyf;fpuatpaypd; xU mk;rk; Copau;fs; jkJ

cztpw;fhf nfhLg;gdT nra;Ak;NghJ rpwpJ tUkhdk; ciof;fg;gLfpwJ.

Mdhy;> nfhLf;fg;gLk; cztpw;fhd tpiyfs; rpw;Wz;br;rhiy Nritapd;

fpuaq;fis <Lnra;tjw;F NghJkhdit my;y. fk;gdp rpw;Wz;br;rhiyf;F

khdpak; nfhL;f;Fk;. NkYk; rpw;Wz;br;rhiy fpuatpaypd; gpujhd Nehf;fk;

khdpaj;jpd; msit jPu;khdpg;gjhFk;.

rpw;Wz;br;rhiy Nritf; fpuaq;fs; xU Nritf;fpuaf;fzf;fpay; Kiwik %yk;

gjpT nra;ag;gLkhdhy;> nryTfspd; jiyg;Gfs; gpd;tUkhW gjpag;gl;bUf;Fk;.

(a) czTk; ghdKk;: Ntwhd rpw;Wz;br;rhiy fsQ;rpa gjpNtLfs;

guhkupf;fg;glyhk;. czT kw;Wk; ghdq;fspd; Efu;T>‘%yg;nghUs;

toq;fy;’ gj;jpuq;fs; %yk; gjpag;gLfpwJ.

(b) rpw;Wz;br;rhiy mYtyu;fspd;; $ypf;fpuaq;fs;: kzpj;jpahy nfhLg;gdT

ngWk; Copau;fs; jq;fsJ Ntiy Neuj;ij Neu ml;il my;yJ

Neuj;jhspy; gjpthu;fs;. rk;gsk; toq;fg;gLk; mYtyu;; fpuak; xt;nthU

khjKk; epiyahd fpuakhf ,Uf;Fk;.

(c) Efuf;$banghUl;fs;: gP;q;fhd; gz;lq;fs;> ntl;Lk; fUtpfs;>

fz;zhbg;nghUl;fs;> Nkir tpupg;G> kw;Wk; Jg;guT nra;Ak; nghUl;fs;

Nghd;wd ,Ug;G fl;Lg;ghl;L Kiwikapd; xU tbtj;jpy; gjpT nra;ag;gLk;.

(d) vupthA kw;Wk; kpd;rhu fpuaq;fs; Ntwhf khdp%yk; msf;fg;glyhk;.

,y;yhtpbd;> fl;bl KOikf;Fkhd mj;jifa ghtidapd;

nkhj;jf;fpuaj;jpy;; rpw;Wz;br;rhiy jpizf;fsj;jpw;Fupa fpuak;

gfpu;e;jspf;fg;gLk;.

Draft Version


CA Sri Lanka 241

(e) nrhj;Jg;gjpNtLfs; guhkupf;fg;gLk;. mLg;G kw;Wk; jsghlq;fs; Nghd;w

cgfuzq;fspd; gpujhd tplaq;fSf;F Nja;khdf; fl;lzq;fs;

fzpg;gplg;gLk;.

(f) fl;blj;jpd; Vida Nke;jiyff; fpuaq;fspd;; gfpu;T (thlifAk;> tupAk;>

fl;ll fhg;GWjp kw;Wk; guhkup;g;G Nghd;wd) rpw;Wz;br;rhiyf;nfjpuhf

jhf;fy; nra;ag;glyhk;.

rpw;Wz;br;rhiy tpw;gidapypUe;J fhR tUkhdKk; gjpT nra;ag;gLk;.

6.6.3 cjhuzk;: Nritf;fpuag; gFg;gha;T

xU rpw;Wz;br;rhiy xU khj fhyg;gFjpapy; gpd;tUk; fpuaq;fisAk;>

tUkhdq;fisAk; gjpT nra;Js;sJ vd vLj;Jf;nfhs;Nthk;.

&gh

czTk; ghdKk; 11>250

$yp 11>250

ntg;g%l;lYk; ntspr;rKk; 1>875

gOJ ghu;j;jYk; Efuf;$ba nghUl;fSk; 1>125

epjpA+l;ly; fpuaq;fs;; 1>000

ngWkhdj; Nja;T 750

Vida gfpug;gl;l fpuaq;fs; 875

tUkhdk; 22>500

,k;khjj;jpy; rpw;Wz;br;rhiy 37>500 czTfis gupkhwpAs;sJ.

khdpaj;jpd; msT gpd;tUkhW ,yFthf milahsk; fhzg;gl KbAk;.

&gh

rpw;Wz;br; rhiyapd; nkhj;jf;fpuaq;fs; 28>125

tUkhdk; 22>500

fk;gdpahy; <Lnra;ag;gl Ntz;ba el;lk; 5>625

xU cztpd; ruhrup fpuak; 75rjk;. NkYk; xU cztpw;fhd tUkhdk; 60 rjk;.

rpw;Wz;br;rhiy jhNd jd;Dila fpuaq;fis khdpak; ,y;yhky; nrYj;j

Ntz;Lnkd fk;gdp jPu;khdpj;jhy; xU cztpd; ruhrup tpiy 15 rjj;jhy;

cau;j;jg;gl Ntz;bapUf;Fk;.

Draft Version


242 CA Sri Lanka

6.7 tUkhdkw;w Nritf;fpuatpaypd; cgNahfk; 6.7.1 Nritf;fpuatpaypd; Nehf;fq;fs;

Nritf; fpuatpaypw;fhd El;gq;fs; cw;gj;jpf;fpuatpaypw;fhd El;gq;fis

xj;jNj. Mdhy;> ntspaf thbf;ifahsUf;F tpw;gid nra;tij tpl xU

jpizf;fsj;jpdhy; ,d;ndhU jpizf;fsj;Jf;F mspf;fg;gLfpd;w ‘cs;sf’ Nritfspw;fhd fpuaj;ij ehk; Vd; epWt Ntz;Lk;? kWGwk; $wpd;> tUkhdk;

<l;lhj NritfSf;F Nritf; fpuatpaypd; Nehf;fk; vd;d?

Nritf;fpuatpay; ,uz;L mbg;gil Nehf;fq;fisf; nfhz;lJ.

(a) Nritj;jpizf;fsj;jpd; fpuaq;fisf; fl;Lg;gLj;jy;. ehk; xU njhd;/fpNyhkPw;wUf;fhd

rpw;Wzbr;rhiyf;fpuak;

tpepNahff;fpuaq;fs;> xU

my;yJ jpUj;jj;jpw;fhd

CopaUf;fhd

Ntiyf;f;puak;

vd;gtw;iw jhgpj;jhy; ehk; gpd;tUk; topfspy; fl;Lg;ghl;L mstPLfis

cUthf;f Ntz;Lk;.

(i) cz;ikahd fpuaq;fis> ,yf;F my;yJ epakj;jpw;nfjpuhf xg;gply;.

(ii) jw;Nghija cz;ikahd fpuaq;fis> Kd;ida fhyg;gFjpfspd;

cz;ikahd fpuaq;fspw;nfjpuhf xg;gply;.

(b) ghtidahsu; jpizf;fsq;fspd; fpuaq;fisf; fl;Lg;gLj;jy;. mj;Jld;

Nritfspd; mj;jpahtrpakw;w ghtidiaj; jLj;jy;. Nritf;fpuaq;fs;

ghtidahsu; jpizf;fsq;fspw;F rhl;Ljy; nra;ag;gLfpd;wjhapd;> ,it

xt;nthU jpizf;fsj;jpdhYk; cz;ikahf Nkw;nfhs;sg;gl;l

cgNahfj;ij gpujpgypf;Fk; tifapy; ,lk;ngw;why; gpd;tUtd epfOk;.

(i) gad;gLj;Jk; jpizf;fsq;fspd; Nke;jiyf;fpuaq;fs; kpfr;rupahf

jhgpf;fg;gLk;. cz;ikapy; rpy Nritj;jpizf;fsq;fspd;

khWk;fpuaq;fs; ghtidahsu; jpizf;fsq;fSf;F Neubahf

cupj;jhf;fg;glf;$ba fpuaq;fshf ,Uf;f KbAk;.

(ii) ghtidahsu;; jpizf;fsj;jpw;fhd Nritj;jpizf;fsj;jpd;

fl;lzq;fs; cau;thf ,Ug;gpd;> ghtidahsu; jpizf;fsk;

Nritj;jpizf;fsj;jpd; Nritfspd; cgNahfk; mjpf

fpuaKilajh>gpuNahrdg;glhj tpuakhd ghtidah vd;gjid

ftdj;jpy; nfhs;syhk;.

(iii) ghtdiahsu; jpizf;fsk; ,Njtifahd Nritapid

ntspNaAs;s xU Nritf;fk;gdpapypUe;J Fiwe;j fpuaj;jpy;

ngw;Wf;nfhs;tjw;F jPu;khdpf;fyhk;.

Draft Version


CA Sri Lanka 243

6.7.2 cjhuzk;: cs;sf Nritfis fpuakply;

(a) xU njhopw;rhiyapy; guhkupg;Gf;fpuaq;fs;> Ntiyf;fpuaq;fshf

fpuakplg;gl;lhy; (mjhtJ> jpUj;j Ntiyf;Fk; xU Ntiy ,yf;fk;

nfhLf;fg;gl;L mjw;fika fpuakplg;gl;lhy;) jpUj;jf;fpuaq;fs;

jpizf;fsq;fspw;F nghJthd mbg;gilapy; jhf;fy; nra;ag;gLtjw;Fg;

gjpyhf (xt;nthU jpizf;fsj;jpdJk; ,ae;jpu kzpj;jpahyj;jpw;Nfw;g

gfpu;e;jspj;jy;). cz;ikahff; ifNaw;fg;gl;l jpUj;j Ntiyapd;

mbg;gilapy; jhf;fy; nra;ag;gl KbAk;. cau;thd jpUj;jf;fpuaq;fs;

Vw;gLfpd;w jpizf;fsq;fs; jkJ jpUj;jj;jpw;F mjpfsthd re;jug;gq;fis

fUj;jpy; nfhs;s KbAk;. jq;fs; ,ae;jpuq;fspd; MAl;fhyk;> ek;gfj;jd;ik>

my;yJ ,ae;jpu ,af;Fdu;fspd; jpwd; gw;wp ftdj;jpy; nfhs;s KbAk;.

(b) jfty; njhopy; El;gf;fpuaq;fs; ghtidahsu; jpizf;fsj;jpw;F

kzpj;jpahynkhd;wpw;fhd fpuak; vDk; mbg;gilapy; jhf;fy; nra;ag;gbd;

ghtidahsu; jpizf;fsk; jfty; njhopDl;gj;jpizf;fsj;jpid

gad;gLj;Jtjd; %yk; rpwe;j ngWkjp fpilf;fg;ngWfpd;wjh vd kjpg;gpl

Ntz;bapUf;Fk;. NkYk;> mjdJ rpy jfty; njhopDl;g Ntiyia

ntspahuplkpUe;J ngw;Wf;nfhs;sy; rpwe;jjh vdTk; kjpg;gplyhk;.

6.8 Nritf;ifj;njhopy; #o;epiyfspy; Nritf;fpuag; gFg;gha;T

6.8.1 tpepNahff;fpuaq;fs; cjhuzk;: Nritf;ifj;njhopypy; Nritf;fpuag; gFg;gha;T

,t; cjhuzk; vt;thW xU njhd;/fpNyhkPw;wUf;fhd fl;lztPjk; xU tpepNahf

Nritf;F fzpg;gplg;gl KbAk; vd fhl;LfpwJ.

wpf;Nrh xU rpwpa njhFjp tpepNahf thfdq;fis ,af;FfpwJ. epakf;fpuaq;fs;

gpd;tUkhW epWtg;gLfpd;wd.

RikNaw;Wjy; xU njhd; Vw;wg;gl xU kzpj;jpahyk;

RikNaw;wy; fpuaq;fs;:

0$yp (jw;fhypfk;) kzpj;jpahynkhd;wpw;F &gh 70

cgfuz Nja;khdk; thuhe;jk; &gh 800

Nkw;ghu;it thuhe;jk; &gh 4,000

rhujpapd; rk;gsk; (epiyahdJ) thuhe;jk; rhujpnahUtUf;F &gh

3,000

ngw;Nwhy; fpNyhkPw;wu; xd;Wf;F &gh 2

jpUj;jq;fs; fpNyhkPw;wu; xd;Wf;F &gh 1

Nja;khdk; thuhe;jk; thfdnkhd;Wf;F &gh 800

Nkw;ghu;it thuhe;jk; &gh 5,000

Vida nghJr;nryTfs; (epiyahdJ) thuhe;jk; &gh 5,000

Draft Version


244 CA Sri Lanka

,j;njhFjpapy; ,uz;L rhujpfSk; ,uz;L thfdq;fSk; ,Uf;fpd;wd.

xU ke;jkhd thuj;j;py;> MW gazq;fs; kl;Lk; Nkw;nfs;sg;gl;ld.

gazk; nfhz;Lnry;yg;gl;l njhd;fs;

(xUtop)

gazj;jpd; xU topj;J}uk;

fpNyh kPw;wu;fs;

1 5 100

2 8 20

3 2 60

4 4 50

5 6 200

6 5 300

Njitg;gLtJ:

,t;thuj;jpw;fhd vjpu;ghu;f;fg;gl;l ruhrup KOf;fpuak; xU njhd;/ fpNyhkPw;wUf;F fzp;g;gpLf.

jPu;T

khWk; fpuaq;fs; gazk; 1 &gh

2 &gh

3 &gh

4 &gh

5 &gh

6 &gh

RikNaw;Wk;$yp

350 560 140 280 420 350

ngw;Nwhy;(,Utopfspy;)

200 40 120 100 400 600

jpUj;jk;(,Utopfspy;)

100 20 60 50 200 300

650 620 320 430 1,020 1,250

Draft Version


CA Sri Lanka 245

nkhj;jf;fpuaq;fs;

&gh

khWk; fpuaq;fs;(1-6 tiuahd gazq;fspw;fhd nkhj;jk;); 4,290 RikNaw;Wk; cgfuz Nja;khdk; 800

RikNaw;wy; Nkw;ghu;it 4,000 Rhujpapd; $yp 6,000 thfdq;fspd; Nja;khdk; 1,600 rhujpapd; Nkw;ghu;it 5,000 Vida fpuaq;fs; 5,000

26>690

gazk; njhd;fs; xUtopj;Jhuk;

fpNyhkPw;wu;fs; njhd/; fpNyhkPw;wu;

1 5 100 500

2 8 20 160

3 2 60 120

4 4 50 200

5 6 200 1>200

6 5 300 1>500

3>680

xU fpNyhkPw;wu; njhd;Df;fhd fpuak; = &gh 26>690 = &gh 7.253

3>680

Fwpg;G: epiyahdfpuaj;jpd; ngUksT %yk; ,e;j mstPl;il jpupTgLj;jyhk;.

vdpDk;> xU njhd; fpNyhkPw;wUf;fhd khWk; fpuak; &gh 4,290/3>680 =&gh 1.166

ghjPl;Lf;fl;L;g;ghl;bw;F cgNahfg;glyhk;.

6.8.2 fy;tp

Kd;ida ge;jpfspy; tpgupf;fg;gl;Ls;s El;gq;fs; nghJthf ve;j xU

Nritf;ifj;njhopy; #o;epiyf;Fk; gpuNahfpf;fg;glyhk;. fy;tp gw;wpa gpd;tUk;

tpdhTf;F tpilaspf;f Kaw;rp nra;f.

Draft Version


246 CA Sri Lanka

xU gy;fiyf;fofj;j;pd; tUlhe;j ,aq;Fk; fpuak; &gh 30 kpy;ypad;. gpd;tUk;

khztu;fisf; nfhz;Ls;sJ.

khztu;tif vz;zpf;if tuT thuq;fs;

tUlhe;jk;

thuj;jpw;fhd

kzpj;jpahyq;fs;

3 - tUlk; 2>700 30 28

4 - tUlk; 1>500 30 25

Ntiynra;Jnfhz;L

gbg;Nghu;

1>900 35 20

Njitg;gLtJ

gy;fiyf;fofj;j;pw;fhd nghUj;jkhd fpua myF xd;wpw;fhd fpuaj;ij

fzpg;gpLf. fpl;ba rjj;jpw;Fj; jUf.

tpil

gy;fiyf;fofj;jpw;fhd fpua myif ];jhgpg;gJld; ehk; Muk;gpg;Nghk;.

khztu;fspy; %d;W tifahd khztu;fs; cs;sikahy; ehk; “khztiu’ fpua myfhf nfhs;s KbahJ. tuT kzpj;jpahyq;fs; nghUj;jkhd fpua myfhf

fhzg;glyhk;. mLj;jgbahf myFfspd; vz;zpf;ifia fzpg;gpLNthk;.

khztu;vz;zpf;if thuq;fs; kzpj;jpahyq;fs; thuj;jpw;fhd kzpj;jpahyq;fs;

2>700 x 30 x 28 =2,268,000

1>500 x 30 x 25 =1,125,000

1>900 x 35 x 20 =1,330,000 4,723,000

mynfhd;wpw;fhd fpuak; gpd;tUkhW fzpg;gplg;gLk;.

myfpw;fhd fpuak; = nkhj;j fpua = &gh (30>000>000) = &gh 6.35 myFfspd; vz;zpf;if (4>723>000)

tpdh nghUj;jkhd fpua myF

Draft Version


CA Sri Lanka 247

gpd;tUtdtw;wpy; vit Nritf;fpuatpaypd; ,ay;Gfs; vdf; Fwpg;gpLf.

(i) Neupy;fpuaq;fs; nkhj;jf; fpuaj;jpd; tpfpjhrhuj;jpd; cau;kl;lq;fs;.

(ii) fyg;Gf;fpua myFfspd; cgNahfk;.

(iii) rkmyFfis cgNahfpj;jy;.

A (i) khj;jpuk; C (ii) khj;jpuk; B (i) ck; (ii) ck; khj;jpuk; D (ii) ck; (iii) ck; khj;jpuk;

tpil

tpilB.

Nritf;fpuatpaypy; Fwpj;njhJf;ff;$ba Neu;f;fpuaq;fis milahsk; fhz;gJ

rpukkhdJ. mNefkhd fpuaq;fs; gy;NtW fpua myFfspd; Nky; gfpu;e;J

nfhs;sg;gl Ntz;Lk;. MfNt>,ay;G (i) gpuNahfpf;fg;glf; $baJ. fyg;Gf;fpua

myFfs; njhd; / iky; my;yJ miw/,uTNghd;wit mbf;fb

gad;gLj;jg;gLfpwJ. MfNt>,ay;G (ii) gpuNahfpf;ff;$baJ. rkkjpg;Gs;s

myFfs; gyKiw cUt cw;gj;jpg;nghUs; fpuakplypy; gad;gL;j;jg;gLfpd;wJ.

MfNt ,ay;G (iii) gpuNahfpf;f KbahJ. MfNt rupahd tpil B.

tpdh Nritf; fpuatpay;

Draft Version


248 CA Sri Lanka

xU fpuatpay; Kiw Nritfs; toq;fg;gLfpw topKiw my;yJ nghUs;fs;

cw;gj;jp nra;ag;gLfpw my;yJ nra;Kiwf;Fl;gLj;jg;gLfpw topKiwAld;

nghUe;jf;$bathW tbtikf;fg;gLfpwJ.

Ntiyf;fpuatpay; vd;gJ thbf;ifahsupd; tpNrl NjitfSf;fhf Ntiyfs;

ifNaw;fg;gLk;NghJk; xg;gPl;lstpy; xt;nthU fl;lisapdJk; fhyg;gFjp

FWfpajhf ,Uf;Fk;NghJk; gpuNahfpf;fg;gLfpw xU fpuatpay; KiwahFk;.

Xt;nthU NtiyfSf;Fkhd fpuaq;fs; xU Ntiyf;fpuaj;jhs; my;yJ Ntiy

ml;ilapy; Nrfupf;fg;gLfpd;wd.

Xt;nthU NtiyfSf;Fkhd %yg;nghUs; fpuaq;fs; %yg;nghUs; Ntz;Ljy;

gj;jpuq;fspypUe;J jPu;khdpf;fg;gLfpd;wd. Xt;nthU Ntiyf;Fkhd Copa Neuk;

xU Ntiyr;rPl;by; gjpTnra;ag;gLfpd;wJ. gpd;du; ,J fpuakplg;gl;L

Ntiyf;fpuaj;jhspy; gjpag;gLk;. NkyjpfNeu Ntiyf;nfhLg;gdT my;yJ

juq;Fiwe;j ntspaPl;il rPu; nra;tjw;fhd fpuak; Nghd;w rpy Copaf;fpuaq;fs;

xU Ntiyf;F fpuak; Vw;gl;l #o;epiyfspd; mbg;gilapy; xd;wpy; Neubahf

my;yJ Nke;jiyf;fpuakhf rhl;Ljy; nra;ag;glyhk;. Nke;jiy Kd;dNu

jPu;khdpf;fg;gl;l Nke;jiy cs;slf;f tPjq;fis cgNahfpj;J Ntiyf;F

cs;slf;fg;gLfpwJ.

NtiyAld; njhlu;Giladtw;Wf;fhd toikahd tpiyaply; KiwahdJ

fpuaj;Jld; Nru;f;fg;gl;l tpiyaplyhFk;.

xU Ntiyf;fpuatpay; Kiwikia guhkupg;G j;pizf;fsk; my;yJ mr;rbj;jy;

jpizf;fsk; Nghd;w cs;sf Nritj;jpizf;fsq;fspd; fpuaq;fisf;

fl;Lg;gLj;Jtjw;F gad;gLj;JtJ rhj;jpakhdJ.

Xj;j tplaq;fisf; nfhz;l Xt;nthU njhFjpiaAk; Ntwhf milahsk;

fhzf;$bajhf ,Ug;gjhy; njhFjpf;fpuatpay; vd;gJ Ntiyf;fpuatpaiy

xj;jjhFk;. xU njhFjpapy; cw;gj;jp nra;ag;gl;l nghUspd; myFf;fpuakhdJ

nkhj;j njhFjpf;fpuaj;ij mj;njhFjpapy; cw;gj;jp nra;ag;gl;l myFfspd;

vz;zpf;ifahy; tFg;gjd; %yk; ngwg;gLtjhFk;.

xg;ge;jf;fpuatpay; vd;gJ xU Ntiyf;fpuatpaypd; tbtkhFk;. ,J ngupastpyhd

ePz;lfhyg;gFjpiaf; nfhz;l NtiyfSf;F gpuNahfpf;ffg;gLfpwJ.

xg;ge;jj;Jld; njhlu;Gila ngUksthd fpuaq;fs; Neu;f;fpuaq;fshFk;.

Nritf;fpuatpayhdJ Nritj;njhopw;rhiyia nraw;gLj;Jk; fk;gdpfshy;

my;yJ epWtdj;jpDs;Ns rpy jpizf;fsq;fshy; Nkw;nfhs;sg;gLfpw

,uj;jpdr; RUf;fk;

Draft Version


CA Sri Lanka 249

NritfSf;fhd fpuaq;fis epWTtjw;F tpUk;Gk; fk;gdpfshy; gad;gLj;jg;gl

KbAk;. Nrit epWtdq;fs; cUtKs;s nghUl;fis cUthf;FtJkpy;iy>

jahupg;gJkpy;iy.

Nritfspd; tpNrl ,ay;Gfshtd:

- Xj;jjd;ik -Simultaneity

- gyjug;gl;l jd;ik - Heterogeneity

- cUtkw;w jd;ik - Intangibility

- mopaf;$ba jd;ik - Perishability

Nritf;fpuatpaypd; gpujhd gpur;rid mspf;fg;gLfpw Nritapd; nghUj;jkhd

mstPl;il gpujpgypf;ff;$ba xU ek;gj;jFe;j fpua myif tiuaWj;jy;

fbdkhf ,Uj;jyhFk;. mbf;fb xU fyg;Gf;fpua myF kpfg;nghUj;jkhdjhf

fUjg;glyhk;. cjhuzkhf> tpLjpfs; fpuaj;ij cWjpg;gLj;jTk;> fl;Lg;gLj;jTk;

‘gad;gLj;jg;gl;l gLf;if / ,uT’ vd;gjid xU nghUj;jkhd fpua myfhf

cgNahfpf;fyhk;.

Nritj;jpizf;fs fpuatpayhdJ ntspaf uPjpahd thbf;ifahsUf;F (cjhuzk;

rpw;Wz;br;rhiy> guhkupg;G) Nritia tpw;gid nra;tjw;fhf khj;jpukd;wp xU

jpizf;fsj;jpdhy; ,d;ndhU jpizf;fsj;jpw;F mspf;fg;gLfpd;w xU cs;sf

Nritf;fhd tpNrl fpuaj;ij epWTtjw;fhfTk; gad;gLj;jg;gLfpwJ.

Draft Version


250 CA Sri Lanka

1 xt;nthU Ntiyf;Fkhd %yg;nghUs; fpuak; vt;thW jPu;khdpf;fg;gLfpwJ?

2 gpd;tUtdtw;wpy; vit Ntiyf;fpuatpaypd; ,ay;Gfs; my;yhjd?

I thbf;ifahsuhy; ce;jg;gLk; cw;gj;jp

II xU fzf;fPl;Lf;fhyg;gFjpapDs; rhj;jpakhd KOcw;gj;jpAk;

III xNu khjpupahd cw;gj;jpg;nghUl;fs;.

A I ck; II ck; khj;jpuk; C II ck; III ck; khj;jpuk;

B I ck; III ck; khj;jpuk; D III ; khj;jpuk;

3 xU Ntiyapd; fpuak; &gh 100>000.

(a) ,yhgk; Ntiyf;fpuaj;jpy; 25% vdpd;> Ntiyapd; tpiy =&gh………

(b) ,yhg vy;iy 25% vdpd;> Ntiyapd; tpiy = &gh……………………..

4 xUnjhFjp vd;why; vd;d?

5 xU g+u;j;jpnra;ag;gl;l njhFjpapd; mynfhd;wpw;fhd fpuaj;ij vt;thW

fzpg;gpLtPu;?

6 Nritf;fpuatpaiy tiuaWf;f.

7 gpd;tUk; Nritfis mtw;wpd; khjpupvLj;Jf;fhl;lhd fpua myFfSld;

njhlu;GgLj;Jf.

Nrit fpua myF

tpLjpfs; Nehahsp – ehnshd;Wf;F fy;tp ? gupkhwg;gl;l czT

itj;jparhiy KONeu khztd;

tpUe;jpdu;rhiy ,lkspf;fg;gl;l gLf;if-,uT

Kd;Ndw;wg; guPl;ir

Draft Version


CA Sri Lanka 251

8 xU njhopw;rhiyapYs;s epWtdq;fs;xU nghJthd fpua myif

cgNahfpg;gjd; ed;ik ahJ?

9 Nrit mynfhd;wpw;fhd fpuak; =………………………………….

10 Nritj;jpizf;fs fpuatpayhdJ xU jpizf;fsj;jpdhy; ,d;ndhU

jpizf;fsj;jpw;F mspf;fg;gLfpw xU ‘cs;sf Nritf;fhd’ Fw;pg;gpl;l fpuaj;ij

epWTtjw;fhf cgNahfpf;;fg;gLfpwJ.

rup ……………….

gpio …………….

11 xg;ge;jk; AF3 njhlu;ghd gpd;tUk; jfty;fs; fpilf;ff;$bajhfTs;sd.

Xg;ge;j tpiy &gh 15 kpy;ypad;. ,d;Wtiu Vw;gl;l Ntiyf;fhd fpuak; &gh 5>040>000. G+u;j;jpahf;Ftjw;fhf kjpg;gplg;gl;l fpuak; &gh 3>960>000.

,t; xg;ge;jj;jpd; kPJ milahsk; fhzg;glf;$ba ,yhgj;njhif

A &gh. 0 B &gh. 3,360,000 C &gh. 6,000,000 D &gh. 8,400,000

Draft Version


252 CA Sri Lanka

1 %yg;nghUs;fs; Fwpg;gpl;l Ntiyf;fhf tpNrlkhff; nfhs;tdT

nra;ag;gl;bUe;jhy;>nghUs; Ntz;Ljy; gj;jpuj;jpypUe;J my;yJ tpepNahfj;ju;

gl;bay;fspypUe;J jPu;khdpf;fg;gLfpwJ.

2 tpil D.

3 (a) &gh. 100,000 + (25% × &gh. 100,000) = &gh. 100,000 + &gh. 25,000 = &gh. 125,000

(b) Ntiyapd; tpiy = x vdf; nfhs;Nthk;. ∴ ,yhgk; = 25% × x (tpw;gid tpiy)

,yhgk; = 0.25x Mapd;>

x – 0.25x = Ntiyapd; fpuak;

0.75x = &gh. 100,000 x = &gh. 100,000

0.75 = &gh. 133,333

4 xj;jjd;ikAila xU njhFjp tplaq;fs; xd;W my;yJ xd;Wf;F Nkw;gl;l

cw;gj;jpf;fl;lq;fspy; jdJ milahsj;ij NgZtjw;fhf xU fpua myfhf

fzf;F itf;fg;gLfpwJ.

5 nkhj;j njhFjpf; fpuak; njhFjpapy; cs;s myFfspd; vz;zpf;if

6 NritfSf;fhd my;yJ njhopw;ghLfSf;fhd fpuaf;fzf;fpay; cjhuzk;

rpw;Wz;br;rhiyfs;> guhkupg;G kw;Wk; Mszp (Nritf;fpuaq;fs;/njhopw;ghLfs;)

7 Nrit fpua myF tpLjpfs; Nehahsp – ehnshd;Wf;F fy;tp gupkhwg;gl;l czT itj;jparhiy KONeu khztd; tpUe;jpdu;rhiy ,lkspf;fg;gl;l gLf;if-,uT

8 xg;gPl;il Nkw;nfhs;tjw;F ,yFthf ,Uf;Fk;.

9 Nrit xd;wpw;fhd fpuak; = ,f;fhyg;gFjpf;fhd nkhj;jf;fpuaq;fs;

,f;fhyg;gFjpapy; NritmyFfspd; vz;zpf;if

10 rup

Kd;Ndhbg; guPl;irf;fhd tpilfs;

Draft Version


CA Sri Lanka 253

11 tpil B.

G+u;j;jp nra;tjw;fhd nkhj;jf;fpuak; = &gh 5,040,000 + &gh. 3,960,000 = &gh. 9,000,000 ,d;Wtiu Vw;gl;l nkhj;jf;fpuaj;jpy; tPjk;=&gh5,040,000/&gh. = 9,000,000 =56%. vdNt> xU ,yhgj;ij milahsk; fhz;gJ Vw;Wf;nfhs;sf;$baJ. ,J

njupT A I ePf;FfpwJ.

milahsk; fhzg;glf;$ba ,yhgk; = nra;ag;gl;l Ntiyapd; fpuak; xg;ge;jj;jpd; kjpg;gplg;gl;l nkhj;jf;fpuak;

x kjpg;gpl;g;gl;l nkhj;j ,yhgk;

= &gh. 5, 040, 000× &gh. (15,000,000 – 9,000,000) &gh 9, 000, 000

= &gh 3,360,000

Draft Version


254 CA Sri Lanka

Draft Version

8

nra;Kiwf; fpuatpay;

mwpKfk;

ehk; ,e;j mj;jpahaj;jpy; nra;Kiwf;fputpaiyf; fUj;jpy;

nfhs;Nthk;. mj;jpahak; mbg;gilfspypUe;J jiyg;igf; fUj;jpy;

nfhz;L kpf vspikahd nra;KiwfSf;F vt;thW fzf;F itg;gJ

vd;gijj; jUfpd;wJ. ve;jnthU el;lj;ijAk; vt;thW fzf;fpLtJ

mNj Nghy; tpw;fg;gLk; fopTg; nghUl;fisAk; vd;d nra;tJ

vd;gij ,e;Nf ghu;g;Nghk;. ve;jnthU ,Wjp FiwNtiyiaAk;

vt;thW ifahs;tJ vd;gJ gw;wpAk; Muk;g FiwNtiyfis

kjpg;gpLk; ,uz;L Kiwfs; gw;wpAk; Nehf;FNthk;. rk myF

vz;zf;fUitf; fUj;jpy; nfhz;L Muk;g kw;Wk; ,Wjp

FiwNtiyfisAk; kjpg;gpLNthk;. nra;Kiwf; fpuatpaYld; njhlu;Gw;w fzf;fPL kw;Wk; kpfTk;

rpf;fyhd jPukhdq;fisg; ghu;g;gjd; %yk; Nkyjpf tplaq;fis

vLj;Jf; nfhs;fpNwhk;. ,it xd;Wf;F Nkw;gl;l cw;gj;jpfis

cUthf;Fk; nra;Kiwfs; kw;Wk; Nkyjpf nra;Kiwfis

Nkw;nfhs;tJ ,yhgfukhdjhf ,y;yhj #o;epiyfs; Mfpatw;Wld;

njhlu;GilaJ.

217

mj;jpahak;

mwpTf;$W

1 fpuaf; fzf;fPl;bd; mbg;gil mk;rq;fs;

1.8 nra;Kiwf; fpuatpay;, $l;L kw;Wk; Jiz cw;gj;jpf; fpuatpay;

1.8.1 1.8.2

1.8.3

nra;Kiwf; fpuaq;fSf;fhd fzf;Ffs; kw;Wk; nra;Kiwapd; epiyfis

mq;fPfupj;jy;

cw;gj;jpapd; rk myF vz;zf;fUit tpsf;Fjy; kw;Wk; gpuNahfpj;jy; $l;L cw;gj;jp kw;Wk; Jiz cw;gj;jp vd;gtw;Wf;fhd fpuaj;ijf; fzpg;gply;

Draft Version

21

CA Sri

KE2 | Chapter 9: Process Costing

1.1 nra;Kiwf;fputpaypd; mwpKfk;

njhlur;rpahd cw;gj;jpAldhd nra;Kiwf;fpuatpaiy milahsq;

fhz;gjw;F ,J nghJthdJ. mtw;wpy; rpy gpd;tUkhW.

• vz;nza; Rj;jpfupg;G • czT kw;Wk; Fbghdq;fs; • jhs; • , u r h adq ; f s ;

fhu;fs; my;tJ lg;ghf;fs; Nghd;w Fiwthd fpuaKs;s ghupasT njhlu;

cw;gj;jpfSld; nra;Kiwf;fpuatpay; njhlu;Ggl;bUf;fyhk;.

1.2 nra;Kiwf;fpuatpaypd; rpwg;gk;rq;fs; (a) ,Wjpr; nra;Kiwapy; KbTg;nghUnshd;iw cUthf;Fk; tiu Fwpj;j

nra;Kiwapd; ntspaPlhdJ mLj;J tUk; nra;Kiwapd; cs;sPlhff;

fhzg;gLk;.

(b) gy nra;Kiwfspy; cw;gj;jpfspd; njhlu;r;rpahd jd;ik vd;gjd; fUj;J

toikapy; ,Wjpf; FiwNtiyfspid(WIP) kjpg;gpl Ntz;bapUf;Fk;.

nra;Kiwf;fpuatpaypy; xU myF ntspaPl;bw;fhd fpuak; my;yJ xU

myF ,Wjp ,Ug;Gf;fhd fpuaj;jpw;fhd gjpNtLfis jhahupg;gJ

rhj;jpakpy;iy. fhuzk; nra;KiwapYs;s cw;gj;jpfs; NtWgLj;jg;gl

Kbahj xNu jd;ikAila NgusT cw;gj;jpfshFk;.

1 nra;Kiwf;fpuatpaypd; mbg;gilfs;

nra;Kiwf;fputpay; vd;gJ cw;gj;jpfs; my;yJ Ntiyfs; toikahd

njhlu; cw;gj;jpr; nra;Kiw ,ay;Gld; njhlu;Gila fhuzj;jpdhy; mtw;iw

jdpj;jdp myFfshf milahsq;fhz Kbahjtplj;J gad;gLj;jg;gLfpd;w

KiwahFk;.

mj;jpaha cs;slf;fk;

1 2 3 4 5

6 7

nra;Kiwf;fpuatpaypd; mbg;gilfs;, el;lq;fs; kw;Wk; ,yhgq;fs;

fopTg; ngWkjpAld; el;lq;fs; kw;Wk;

mfw;wy; fpuaq;fs;

,Wjpf; FiwNtiyapid ngWkjpaply; Muk;g FiwNtiyapidg; ngWkjpaply;: FIFO Kiw Muk;g FiwNtiyapidg; ngWkjpaply;: epiwaspf;fg;gl;l ruhrupf; fpua Kiwaply; (AVCO) $l;L cw;gj;jpf; fpuatpay; Jiz cw;gj;jp fpuatpay;

fw;wy;

ntspg;ghL 1.8.1 1.8.1 1.8.2 1.8.2 1.8.2

1.8.3 1.8.3

Draft Version

CA Sri

21

KE2 | mj;jpahak;9: nra;Kiwf;fpuatpay;

(c) NrjhukhFjy;, tPzhFjy;, MtpahFjy; Nghd;w fhuzq;fshy; cw;gj;jp

nra;Kiwapy; el;lk; Vw;gLfpd;wd.

(d) cw;gj;jpapypUe;jhd ntspaPlhdJ jdpnahU nghUshff; fhzg;glyhk;.

Mdhy; cg nghUs;( cg nghUl;fs;) my;yJ $l;Lg;nghUshfTk;

fhzg;glyhk;. ,t; mj;jpahaj;jpd; Nehf;fkhdJ fpuaf;fzf;fhsu;fs; xU nra;Kiwj;

njhopw;rhiyapy; cw;gj;jpf; fpuaj;jpid gjpT nra;tjw;fhd fzf;Fj;

njhFjpfspid vt;thW guhkupf;fpwhu;fs; vd tpgupg;gjhFk;. ,j;jifa

fzf;Fj; njhFjpfspd; Nehf;fkhdJ ntspaPl;bw;fhd my;yJ ,Wjp

,Ug;Gf;fhd fpuaj;jpid gpupj;njLj;jy; kw;Wk; kjpg;gplYkhFk;.

1.3 nra;Kiwf; fzf;Ffs; KbTg;nghUis cw;gj;jp nra;tjw;F njhluhd ntt;NtW nra;Kiwfs;

Njitg;gLkplj;J ,Wjpr; nra;Kiwapy; KbTg;nghUnshd;iw cUthf;Fk;

tiu Fwpj;j nra;Kiwapd; ntspaPlhdJ mLj;J tUk; nra;Kiwapd;

cs;sPlhFk;. ,U nra;Kiwfs; Njitg;gLfpd;w NghJ fzf;Ffs; gpd;tUkhW

fhzg;gLk;.

nra;Kiwf; fzf;F 1 myFfs; Rs’000 myFfs;

Rs’000 Neu; %yg;nghUs; 1,000 50,000 nra;Kiw 2 f;fhd 1,000 90,000 Neu;f;$yp 20,000 ntspaPL cw;gj;jp Nke;jiy 20,000

1,000 90,000 1,000 90,000

nra;Kiwf; fzf;F 2 myFfs; Rs’000 myFfs; Rs’000

nra;Kiw 1 ,ypUe; 1,000 90,000 jhd %yg;nghUs; Nru;f;fg;gl;l %yg;nghUs; 30,000 Neu;f;$yp 15,000 cw;gj;jp Nke;jiy 15,000

KbTg;nghUSf;fhd ntspaPL 1,000 150,000

1,000 150,000 1,000 150,000

guPl;ir tpdhf;fspy; Neu;f;$yp kw;wk; cw;gj;jp Nke;jiy vd;hd khw;wy;

fpuakhf xd;wpizj;Jf; fzf;F itf;fg;glyhk;.

nra;Kiw 2 fzf;fpy; fhzg;gLk; Nru;f;fg;gl;l %yg;nghUs;, $yp kw;Wk; Nke;jiy vd;gd gbg;gbahf nra;Kiw KOtJk; Nru;f;fg;gLfpd;wJ. khwhf

nra;Kiw 1 ,ypUe;jhd %yg;nghUs;fs; nra;Kiw 2 ,d; Muk;gj;jpy;

mwpKfg;gLj;jg;gLk;.

nra;Kiwf; fzf;Ffspd; “myFfs;” epuyhdJ epidTf;Fwpg;G

Nehf;fj;jpw;fhf khj;jpuNk fhzg;gLfpwJ. mj;Jld; ePq;fs; ve;j gjpitAk;

jtwtpltpy;iy vd;gjid cEjpg;gLj;j ckf;F cjT

Draft Version

KE2 | mj;jpahak; 9: nra;Kiwf; fpuatpay;

22

CA Sri

1.4 nra;Kiwf;fpuatpaYld; njhlu;GgLfpd;w tiur;rl;lk;

,e;ehd;F gbKiwfisAk; tpupthf Nehf;FNthk;

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy;. ,g;gbKiw gpd;tUtdtw;iw cs;slf;fpapUf;Fk;.

• vjpu;ghu;f;fg;gLk; ntspaPl;ilj; jPu;khdpj;jy;

• rhjhuz el;lk;, mrhjhuz el;lk; kw;Wk; ,yhgk; vd;gtw;iwf; fzpg;gply;

• Muk;g kw;Wk; ,Wjp FiwNtiyfs; ,Ug;gpd; rkmyFfisf;

fzpg;gply; gbKiw 2 ntspaPL, el;lq;fs; kw;Wk; FiwNtiy (WIP) vd;gtw;wpd;

mynfhd;Wfhd fpuaj;ij kjpg;gply;. ,g;gbKiw mynfhd;Wf;fhd fpuak; my;yJ rkmynfhd;Wf;fhd fpuak; vd;gtw;wpd; fzpg;gPl;il cs;slf;Fk;.

gbKiw 3 ntspaPL, el;lq;fs; kw;Wk; FiwNtiy (WIP) ,d; nkhj;j

fpuaj;ij kjpg;gply;. rpy cjhuzq;fspy; ,it NeubahfNt jug;gl;bUf;Fk;. vdpDk; rpy rkaq;fspy; ,Wjp ,y;yJ Muk;g FiwNtiy ,Uf;Fkplj;J rk kjpg;gha;Tf;$w;W jahupf;fg;gl Ntz;bapUf;Fk;.

gbKiw 4 fzf;Ffisg; G+u;j;jpahf;fy;. ,g; gbKiw gpd;tUtdtw;iw cs;slf;Fk;.

• nra;Kiwf; fzf;fpidg; G+u;j;jpahf;fy;. • tpdhtpy; Nfl;fg;gLk; Vida fzf;Ffisj; jahupj;jy;.

1.5 nra;Kiwf;fpuatpaypd; ,yhgq;fs; kw;Wk; el;lq;fs;

1.6 mwpKfk;

nra;Kiwf; fpuatpay; ehd;F gpujhd gbKiwfshy;

ikag;gLj;jg;gLfpd;wJ.xt;nthU gbKiwapYk; nra;ag;gLfpd;w Jy;ypakhd

NtiyahdJ rhjhuz el;lq;fs;, fopTg; ngWkjp, Muk;g my;yJ ,Wjp

FiwNtiy vd;gd ,Uf;fpd;wdth vd;gjpy; jq;fpapUf;Fk;.

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy; gbKiw2 ntspaPL, el;lq;fs; kw;Wk; FiwNtiyapd; mynfhd;Wfhd fpuaj;ij kjpg;gply; gbKiw 3 ntspaPL, el;lq;fs; kw;Wk; FiwNtiyapd;; nkhj;j fpuaj;ij kjpg;gply; gbKiw 4 fzf;Ffisg; G+u;j;jpahf;fy;

nra;Kiwapy; el;lq;fs; Vw;glyhk;. xU Fwpj;j kl;lj;jpyhd el;lq;fs;

vjpu;ghu;f;fg;gl;lhy; me;el;lq;fs; rhjhuz el;lq;fs; vdg;gLk;.el;lq;fs;

vjpu;ghu;f;fg;gLk; el;lq;fis tpl mjpf mstpy; Vw;gl;lhy; mit mrhjhuz

el;lq;fs; vdg;gLk;. el;lq;fs; vjpu;ghu;f;fg;gLk; el;lq;fis tpl Fiwthf

Vw;gbd; mt;tpuz;Lf;Fk; ,ilapyhd NtWghL mrhjhuz ,yhgk;

vdg;gLfpd;wJ.

Draft Version


CA Sri

22

rhjhuz el;lk; vd;gJ cw;gj;jp nra;Kiwapd; NghJ vjpu;ghu;f;fg;gLfpd;w

,og;G MFk;. ,jw;F fpuak; toq;fg;gLtjpy;iy.

mrhjhuz el;lk; vd;gJ cz;ikahd el;lkhdJ rhjhuz my;yJ

vjpu;ghu;j;j el;lj;ij tpl mjpfkhf ,Uf;Fk; NghJ Vw;gLfpd;w Nkyjpf

,og;ghFk;. ,jw;F fpuak; toq;fg;gLk;.

mrhjhuz ,yhgk; vd;gJ cz;ikahd el;lkhdJ rhjhuz my;yJ

vjpu;ghu;j;j el;lj;ij tpl Fiwthf ,Uf;Fk; NghJ Vw;gLfpd;w

,yhgkhFk;.,jw;F vjpuhd fpuak; toq;fg;gLk;.

rhjhuz el;lq;fSld; fpuaq;fs; toq;fg;glhj fhuzj;jpdhy; ,t; myFfspd;

cw;gj;jpf; fpuakhdJ ntspaPl;bd; “ rpwe;j” myF cw;gj;jp nra;tjw;fhd

fpuaj;Jld; Vw;gl;ljhff; nfhs;sg;gLk;. mrhjhuz el;lk; kw;Wk; ,yhg myffs; rpwe;j myFfspd; mNj

tPjj;jpdhNyNa kjpg;gplg;gLfpd;wd. vdNt mrhjhuz tplaq;fs; rpwe;j

nghUspd; cw;gj;jpf; fpuaj;jpid ghjpf;fkhl;lhJ. ,f; fpuaq;fs; mrhjhuz

el;l my;yJ mrhjhuz ,yhgf; fzf;Ffspy; jdpj;jdpahf gFg;gha;T

nra;ag;gLfpd;wd. 1.7 cjhuzk; : mrhjhuz el;lq;fSk; ,yhgq;fSk; xU nra;Kiwapy; &gh. 4,500 fpuaj;jpy; 1000 myFfs; cs;sPL

nra;ag;gl;Ls;sd. rhjhuz el;lk; 10% kw;Wk; Muk;g my;yJ ,Wjp

,Ug;Gf;fs; vJTkpyiy..

Ntz;lg;gLtJ

cz;ikahd ntspaPLfs; gpd;tUkhW ,Ug;gpd;, ntspaPl;bw;fhd fpuak; kw;Wk; el;lq;fSf;fhd fpuak; vd;gtw;Wf;fhd fzf;Fg;gjpTfisj;

jahupf;Ff.

(a) 860 myFfs; (vdNt cz;ik el;lk; 140 myFfs;) (b) 920 myFfs; (vdNt cz;ik el;lk; 80 myFfs;)

jPu;T “ehd;F gbKiw Ntiyr;rl;lfk;” ,d; cgNahfj;ij tpsf;Ftjw;F Kd;du;

ehk; el;lq;fs; njhlu;GgLfpd;w topKiw gw;wp RUf;fkhf Nehf;FNthk;..

(i) rhjhuz el;lj;Jf;F fpuaq;fs; gfpug;gLtjpy;iy..

(ii) vdNt ntspaPl;bd; fpuakhdJ vjpu;ghu;f;fg;gl;l ntspaPl;L myFfspd;

mbg;gilapy; fhzg;gLk;. vkJ cjhuzj;jpy; 1000 myFfspy; 90% = 900 myFfs;.

(iii) mrhjhuz el;lj;jpw;F fpuak; toq;fg;gLfpwJ. ,J mrhjhuz el;l

my;yJ ,yhgf; fzf;fpd; Clhf ,yhg el;lf; fzf;fpy;

gjptspf;fg;gLfpd;wJ. (iv) mrhjhuz ,yhgkhdJ mrhjhuz el;lj;ij xj;j tifapy; fzf;F

itf;fg;gLfpwJ. ,Ug;gpDk; ,yhgkhdJ nra;Kiwf; fzf;fpy; tutpy;

Njhd;Wk;. el;lkhdJ nra;Kiwf; fzf;fpy; nrytpy; Njhd;Wk;.

Draft Version


222 CA Sri

(a) ntspaPL 860 myFfs;

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy;. cz;ik ntspaPL 860 myFfshapd; cz;ik el;lk; 140 myFfs; MFk;.

myFfs; cz;ik el;lk; 140 rhjhuz el;lk; (10% of 1,000) 100 mrhjhuz el;lk; 40

gbKiw 2 ntspaPL kw;Wk; el;lq;fs; vd;gtw;wpd; mynfhd;Wfhd fpuaj;ij

kjpg;gply;. vjpu;ghu;f;fg;gl;l ntspaPl;bd; mbg;gilapy; ntspaPL kw;Wk;

mrhjhuz el;lk; vd;gtw;wpw;fhd myFf; fpuakhdJ

fzpf;fg;gLk;.

Vw;gl;l fpuak; vjpu;ghu;f;fg;gl;l ntspaPL

=&gh. 45, 000

= &gh. 50 per unit 900 myFfs;

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;wpd; nkhj;j fpuaj;ij kjpg;gply;.

rhjhuz el;lq;fSf;F vJtpj fpuaq;fSk; toq;fg;gLtjpy;iy. &gh

ntspaPl;bw;fhd fpuak; (860 × &gh. 50) 43,000 rhjhuz el;lk; 0 mrhjhuz el;lk; (40 × &gh. 50) 2,000

45,000

gbKiw 4 fzf;Ffis G+u;j;jpahf;fy; nra;Kiwf; fzf;F

myFfs; &gh myFfs; &gh Vw;gl;l

fpuak; 1,000 45,000 rhjhuz el;lk; 100 0

ntspaPL

(KbTg; nghUs;

f/F) 860 (× Rs. 50) 4,300

mrhjhuz el;lk; 40 (× Rs. 50) 2,000 1,000 45,000 1,000 45,000

mrhjhuz el;lf; fzf;F

myFfs; &gh myFfs; &gh

nra;Kiw f/F 40 2,000 ,yhgel;lf; $w;W

40 2,000

Draft Version


CA Sri

223

(b) ntspaPL 920 myFfs;

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy;.

ntspaPL 920 myFfshf ,Uf;Fk; NghJ cz;ik el;lk; 80 myFfs; MFk;.

myFfs; cz;ik el;lk; 80 rhjhuz el;lk; (10% of 1,000) 100 mrhjhuz ,yhgk; 20

gbKiw 2 ntspaPL kw;Wk; el;lq;fs; vd;gtw;wpd; mynfhd;Wfhd fpuaj;ij kjpg;gply;. vjpu;ghu;f;fg;gl;l ntspaPl;bd; mbg;gilapy; ntspaPL kw;Wk; mrhjhuz ,yhgk; vd;gtw;Wf;fhd myFf;fhd fpuak; fzpf;fg;gLk;.

Vw;gl;l fpuak;

vjpu;ghu;f;fg;gl;l ntspaPL

= &gh. 45, 000 = &gh. 50 per unit 900 myFfs;

(mrhjhuz el;lk; my;yJ ,yhgk; vd;gd ntspaPl;L

myFfspd; kjpg;;gPl;by; jhf;fj;ij Vw;gLj;jhJ. 40 myFfs;

mrhjhuz el;lkhf ,Uf;Fk; NghJ myFf;fpuak; Kd;du;

fzpg;gpl;lijg; Nghy; rypahf &gh. 50 MFk;.)

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;wpd; nkhj;j fpuaj;ij kjpg;gply;. &gh

ntspaPl;Lf; fpuak; (920 × &gh. 50) 46,000 rhjhuz el;lk; 0 mrhjhuz ,yhgk; (20 × &gh. 50) (1,000)

45,000

gbKiw 4 fzf;Ffisg; G+u;j;jpahf;Fjy; nra;Kiwf; fzf;F

myFfs; &gh myFfs; &gh Vw;gl;l fpuak; 1,000 45,000 rhjhu/el;lk; 100 0 mrhjhuz ,yhg f/F20 (× Rs. 50) 1,000

ntspaPL (KbTg; nghUs;

920 (× Rs. 50) 46,000

f/F

,yhg el;lf; $w;W

1,020 46,000 1,020 46,000 mrhjhuz ,yhgf; fzf;F

myFfs; &gh myFfs; &gh 20 1,000 nra;Kiw

f/F 20 1,000

Draft Version


224 CA Sri

Shiny LLC fk;gdp Y kw;Wk; Z vDk; nra;Kiwfisf; nfhz;lJ. nra;Kiw Y ,y; vjpu;ghu;f;fg;gl;l el;lk; cs;sPl;by; 5% kw;Wk; nra;Kiw Z ,y;

vjpu;ghu;f;fg;gl;l el;lk; cs;sPl;by; 7% MFk;. ehd;F thu fhyj;Jf;fhd

nraw;ghLfs; gpd;tUkhW. Y Z %yg;nghUs; cs;sPL (kg) 20,000 28,000 ntspaPL(kg) Ntz;lg;gLtJ

18,500 26,100

xt;nthU nra;KiwapYk; mrhjhuz ,yhgk; my;yJ mrhjhuz el;lk; cs;sjh vd kjpg;gpLf.

Y Z A mrhjhuz el;lk; mrhjhuz el;lk; B mrhjhuz ,yhgk; mrhjhuz el;lk; C mrhjhuz el;lk; mrhjhuz ,yhgk; D mrhjhuz ,yhgk; mrhjhuz ,yhgk;

rupahd tpil C. Y Z

cs;sPL (kg) 20,000 28,000 rhjhuz el;lk; (kg) 1,000 (5% of 20,000) 1,960 (7% of 28,000) vjpu;ghu;f;fg;gl;l ntspaPL 19,000 26,040 cz;ik ntspaPL 18,500 26,100 mrhjhuz el;lk;/,yhgk; 500 (el;lk;) 60 (,yhgk;)

1.8 cjhuzk;: mrhjhuz el;lq;fs; kw;Wk; ,yhgq;fs; (2) ehd;F thu fhyg;gFjpapy; fhyg;gFjp 3 ,w;fhd , xU nra;Kiwapy; cs;sPL

1000 myFf;fhd fpuak; &gh. 29,070. cs;sPL 1000 myFfshfTk; ntspaPL

850 myFfshfTk; rhjhuz el;lk; 10% ck; MFk;.

mLj;j fhyg;gFjpapy; fhyg;gFjp 4 ,w;fhd, kPz;Lk; cs;sPl;bd; fpuak; &gh . 29,070. kPz;Lk; cs;sPL 1000 myFfs; Mdhy; ntspaPL 950 myFfshFk;.

Muk;g my;yJ ,Wjp ,Ug;Gf;fs; fhzg;gltpy;iy.

Ntz;lg;gLtJ

xt;nthU fhyg;gFjpf;Fkhd nra;Kiwf; fzf;F kw;Wk; mrhjhuz el;lk; my;yJ ,yhgf; fzf;Ffisj; jahupf;Ff.

tpdh mrhjhuz ,yhgq;fSk; el;lq;fSk;

tpil

Draft Version


CA Sri

225

jPu;T

gbKiw 1

ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy; fhyg;gFjp 3 myFfs;

cz;ik ntspaPL 850 rhjhuz el;lk; (10% × 1,000) 100 mrhjhuz el;lk; 50 cs;sPL 1,000 fhyg;gFjp 4 myFfs; cz;ik ntspaPL 950 rhjhuz el;lk; (10% × 1,000) 100 mrhjhuz ,yhgk; (50) cs;sPL 1,000

gbKiw 2 ntspaPL kw;Wk; el;lq;fs; vd;gtw;wpd; mynfhd;Wfhd fpuaj;ij fzpg;gply;. vjpu;ghu;f;fg;gl;l ntspaPl;bd; mbg;gilapy; xt;nthU fhyg;gFjpf;Fkhd myFf;fhd fpuak; fzpf;fg;gLk;. cs;sPl;bd; fpuak; =

&gh 29, 070 = &gh. 32.30 per unit

vjpu;ghu;f;fg;gl;l ntspaPl;L myFfs; 900

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;wpd; nkhj;j fpuaj;ij fzpg;gply;.

fhyg;gFjp 3 &gh

ntspaPl;bd; fpuak; (850 × &gh. 32.30) 27,455 rhjhuz el;lk; 0 mrhjhuz el;lk; (50 × &gh. 32.30) 1,615

29,070

fhyg;gFjp 4 &gh

ntspaPl;bd; fpuak; (950 × &gh. 32.30) 30,685 rhjhuz el;lk; 0 mrhjhuz ,yhgk; (50 × &gh. 32.30) 1,615

29,070

Draft Version


226 CA Sri

gbKiw 4 fzf;Ffis G+u;j;jpahf;Fjy; nra;Kiwf; fzf;F


fhyg;gFjp 3 cs;sPl;Lf;

1,000

29,070

rhjhuz el;lk;

100

0

fpuak; KbTg; nghUs;

f/F (× &gh. 32.30)

850 27,455

mrhjhuz

el;lf; f/F (×&gh. 32.30)

50

1,615

1,000 29,070 1,000 29,070 fhyg;gFjp 4 cs;sPl;Lf; fpuak;

1,000

29,070

rhjhuz el;lk;

100

0

mrhjhuz ,thgf;

f/F (×&gh. 32.30)

50

1,615 KbTg; nghUs; f/F

950

30,685

(×&gh. 32.30) 1,050 30,685 1,050 30,685

mrhjhuz el;l my;yJ ,yhgf; fzf;F

&gh &gh fhyg;gFjp 3 fhyg;gFjp 4 nra;Kiwf; fzf;fpd; mrhjhuz el;lk; 1,615

nra;Kiwf; fzf;fpd; mrhjhuz ,yhgk; 1,615

,f; fzf;fpd; ntw;W kPjp fhyg;gFjp 5 ,w;F nfhz;Lnry;yg;gLk;;.

fhyg;gFjpf;fhd ,yhgj;igf; fzf;fpLk; NghJ mrhjhuz el;l my;yJ

,yhgf; fzf;fpy; ,Wjp kPjp fhzg;gLkhapd; mit ,yhgel;lf; $w;wpy;

vLj;Jf;nfhs;sg;gLk;. mrhjhuz ,yhgk; ,yhgel;lf; $w;wpy; nryT

itf;fg;gLfpd;wJ. mrhjhuz el;lk; ,yhg el;lf; $w;wpy; tuT

itf;fg;gLfpd;wJ.

xU nra;Kiwf;F %yg;nghUs; 3,000 myFfs; cs;sPL nra;ag;gLfpd;wJ. nra;Kiwf; fpuaq;fs; gpd;tUkhW. %yg;nghUs; &gh. 11,700 khw;Wf;fpuaq;fs; &gh. 6,300

ntspaPL 2,000 myFfs;. rhjhuz el;lk; cs;sPl;by; 20% .

Ntz;lg;gLtJ

nra;Kiwf; fzf;F kw;Wk; nghUj;jkhd mrhjhuz el;lk; my;yJ ,yhgf; fzf;Ffisj; jahupf;Ff.

tpdh nra;Kiwf; fzf;F

Draft Version


CA Sri

227

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy;

ntspaPL 2,000 myFfs; vd vkf;F nrhy;yg;gl;Ls;sJ . rhjhuz el;lk; = 20% × 3,000 = 600 myFfs;

(mjhtJ vjpu;ghu;f;fg;gl;l ntspaPL 2,400 myFfs;) mrhjhuz el;lk; = (3,000 – 600) – 2,000 = 400 myFfs;

gbKiw 2 ntspaPL kw;Wk; el;lq;fspd; myFf;fhd fpuaj;ijf; fzpg;gply;

&gh(11, 700 + 6, 300) myFf; fpuak; =

2, 400 =&gh. 7.50

gbKiw 3 ntspaPL kw;Wk; el;lq;fspd; nkhj;jf; fpuaj;ijf; fzpg;gply;

&gh ntspaPL (2,000 × &gh. 7.50) 15,000 rhjhuz el;lk; 0 mrhjhuz el;lk; (400 × &gh. 7.50) 3,000

18,000


%yg;nghUs;

myFfs; 3,000

&gh 11,700

ntspaPL

myFfs; 2,000

&gh 15,000

khw;wy; fpuak; 6,300 rhjhuz

el;lk; 600

mrhjhuz

el;lk;

400

3,000 3,000 18,000 3,000 18,000

mrhjhuz el;lk; fzf;F nra;Kiwf; f/F

&gh 3,000

,yhgel;lf; $w;W

&gh 3,000

Charlton Co cw;gj;jpahsu;fs; xU nra;Kiwapy; cw;gj;jp nra;fpd;wdu;.

rhjhuz el;lk; cs;sPl;by; 10% MFk;. nra;Kiwapd; ,Wjpapy; el;lk;

Vw;gLfpd;wJ. Mdp khjj;jpw;fhd juTfs; gpd;tUkhW.

Muk;g kw;Wk; ,Wjp FiwNtiy ,Ug;Gf;fs; ,y;iy

cs;sPl;L %yg;nghUl;fspd; fpuak; (3,300 myFfs;) &gh. 59,100 Neu;f;$yp kw;Wk; cw;gj;jp Nke;jiy &gh. 30,000 KbTg;nghUs; ntspaPL 2,750 myFfs; Ntz;lg;gLtJ

tpil

tpdh G+u;j;jpahf;fg;gl;l ntspaPL

Draft Version


228 CA Sri

Mdp khjj;jpd; Kbtile;j ntspaPl;bd; nkhj;jf; fpuaj;ijf; fzpg;gpLf.

A &gh. 74,250 B &gh. 81,000 C &gh. 82,500 D &gh. 89,100

Draft Version


CA Sri

229

• rhjhuz el;lj;jpd; fopTg;ngWkjp toikahf %yg;nghUl;fspd; fpuaj;jpypUe;J fopf;fg;gLfpd;wJ.

• rhjhuz el;lj;jpd; fopTg;ngWkjp toikahf mrhjhuz el;lf;fzf;fpy; (

my;yJ mrhjhuz ,yhgf; fzf;fpy;) mjd; fpuaj;jpw;F vjpuhf

gjptplg;gLfpd;wJ.

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy; myFfs;

cz;ik ntspaPL 2,750 rhjhuz el;lk; (10% × 3,300) 330 mrhjhuz el;lk; 220

3,300

gbKiw 2 ntspaPL kw;Wk; el;lq;fs; vd;gtw;wpd; myFf;fhd fpuaj;ijf; fzpg;gply;

cs;sPl;bd; fpuak; = vjpu;ghu;f;fg;gl;l ntspaPl;L myFfs;

&. 89, 100 3, 300 − 330

= &gh. 30 per unit

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;wpd; nkhj;jf; fpuaj;ijf; fzpg;gply; &gh

ntspaPl;bd; fpuak;

(2,750 × &gh. 30) 82,500 (rupahd tpil C) rhjhuz el;lk; 0 mrhjhuz el;lk; (220 × &gh. 30) 6,600

89,100

ePu; fzpg;gPl;bid Nkw;nfhs;tij Fiwf;f Cfpj;jhy; njupT D ,id

ck;khy; ePf;f KbAk;. nkhj;j cs;sPl;Lf; fpuaj;jpy; mrhjhuz el;lj;jpw;F

rpy fpuaq;fis gfpu Kaw;rpf;f Njitapy;iy vd Rygkhf $wyhk;.

njupT A jtwhdJ. Vnddpy; ,it rhjhuz el;lj;jpw;F KO myFf;

fpuaj;ijAk; xJf;FfpwJ. rhjhuz el;lk; ve;jnthU nra;Kiwf;

fpuaj;jpidAk; Vw;Wf;nfhs;shJ vd;gij Qhgfj;jpw; nfhs;Sq;fs;.

njupT B jtwhdJ. Vnddpy; 10% rhjhuz el;lk; 3300 cs;sPl;L myFfspd;

kPJ fzpg;gpLtjw;F gjpyhf 2750 ntspaPl;L myFfspd; kPJ fzpg;gpLfpd;wJ.

fopT vd;gJ ‘fopf;fg;gLk;/ mfw;wg;gLk; nghUl;fspd; ngWkjpahFk;’.

el;lk; my;yJ Nrjhuk; vd;gd fopTg;ngWkjpiaf; nfhz;bUf;Fk;.

tpdhtpy; fhl;lg;gl;lthW %d;W gbKiwfisAk; epidtpy; itj;Jf;nfhs;sTk;.

tpil

2 fopTg;ngWkjpAld; el;lq;fs;

Draft Version


230 CA Sri

gbKiw 1 mrhjhuz el;lk; my;yJ mrhjhuz ,yhgj;jpd; fopTg;ngWkjpapypUe;J rhjhuz el;lj;jpd; fopTg;ngWkjpia Ntwhf;f Ntz;Lk;.

gbKiw 2 nra;Kiwf; fzf;fpy; nryT itg;gjd; %yk; ( rhjhuz

el;lj;jpw;fhd ‘ngWkjp’) nra;Kiwf; fpuaj;jpypUe;J rhjhuz

el;lj;jpd; fopTg; ngWkjpia fopf;f KbfpwJ.

gbKiw 3 mrhjhuz el;lf; fzf;fpy; nryT itg;gjd; %yk; mrhjhuz

el;lf;fzf;fpypUe;J mrhjhuz el;l fopTg; ngWkjpiaf;

fopj;jy; my;yJ mrhjhuz ,yhgf;; fzf;fpy; tuT itg;gjd;

%yk; mrhjhuz ,yhgf;fzf;fpypUe;J mrhjhuz ,yhg fopTg;

ngWkjpiaf; fopj;jy;

el;lk; ,yhgk;

cU 7.1: fopTg; ngWkjpiar; rupahff; ifahSjy;

mrhjhuz el;lk;/

,yhgk;

fopTg; ngWkjp

mrhjhuz el;lj;jpd; fpuaj;jpypUe;J fopTg; ngWkjpiaf; fopj;jy;. mjhtJ mrhjhuz el;lf;

mrhjhuz ,yhgj;jpd; ngWkjpapypUe;J fopTg; ngWkjpiaf; fopj;jy;. mjhtJ mrhjhuz ,yhg fzf;fpy;

rhjhuz el;lk;/ ,yhgk;

nra;Kiwf; fpuaj;jpypUe;J fopTg; ngWkjpiaf; fopj;jy;. mjhtJ rhjhuz el;lk; my;yJ ,yhgj;jpd; fopTg; ngWkjpia nra;Kiwf; fzf;fpy; nryT

Draft Version


CA Sri

23

nra;Kiwnahd;wpy; %yg;nghUs; 3000 myFfs; cs;sPL nra;ag;gLfpwJ. nra;Kiwf; fpuaq;fs; gpd;tUkhW.

%yg;nghUs; &gh. 11,700 khw;wy; fpuak; &gh. 6,300

ntspaPL 2000 myFfs;. rhjhuz el;lk; cs;sPl;by; 20%. fopTg;nghUl;fs; mynfhd;Wf;F &gh 1 gb tpw;gid nra;ag;gLk;.

Ntz;lg;gLtJ

nghUj;khd fzf;Ffisj; jahupf;Ff.


cs;sPL 3,000 myFfs; rhjhuz el;lk; (20% of 3,000) 600 myFfs; vjpu;ghu;f;fg;gl;l ntspaPL 2,400 myFfs; cz;ik ntspaPL 2,000 myFfs; mrhjhuz el;lk; 400 myFfs;

gbKiw 2 ntspaPL kw;Wk; el;lq;fs; vd;gtw;Wf;fhd myFf;fpuaj;ijf; fzpg;gply;

&gh

rhjhuz el;lj;jpd; fopTg; ngWkjp 600 mrhjhuz el;lj;jpd; fopTg; ngWkjp 400 nkhj;j fopTg; ngWkjp (1,000 myFfs; × &. 1) 1,000

&gh.((11, 700 − 600) + 6, 300) vjpu;ghu;f;fg;gl;l myfpd; fpuak; =

2, 400

= &gh. 7.25

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;Wf;fhd nkhj;j fpuaj;ijf; fzpg;gply; &gh

ntspaPL (2,000 × &gh. 7.25) 14,500 rhjhuz el;lk; (600 × &gh. 1.00) 600 mrhjhuz el;lk; (400 × &gh. 7.25) 2,900 18,000

tpdh el;lq;fSk; fopTfSk;

tpil

Draft Version


23

CA Sri


myFfs; &gh myFfs; &gh %yg;nghUs; 3,000 11,700 ntspaPL 2,000 14,500 khw;wy; fpuak; 6,300 rhjhuz el;lk; 600 600 mrhjhuz el;lk 400 2,900 3,000 18,000 3,000 18,000


&gh nra;Kiwf; f/F 2,900

fopT f/F

&gh 400

,yhgel;lf; $w;W 2,500 2,900 2,900

fopTg; nghUs; fzf;F

rhjhuz el;lk;

&gh 600

fhR

&gh 1,000

mrhjhuz el;lk; 400 1,000 1,000

JJ njhopw;rhiynahd;iwf; nfhz;Ls;sJ. ,j; njhopw;rhiy ntl;Ljy; kw;Wk;

xl;Ljy; vDk; ,U cw;gj;jp nra;Kiwfis nraw;gLj;JfpwJ. xt;nthU

nra;KiwapYk; rhjhuz el;lk; 10%. ntl;Ljy; nra;Kiwapd; fopTg;

nghUl;fs; mynghd;Wf;F &gh.30 tPjk; tpw;gid nra;ag;gLfpwJ. mNjNeuk;

xl;Ljy; nra;Kiwapd; fopTg;nghUl;fs; &gh.50 tPjk; tpw;gid

nra;ag;gLfpwJ. ntl;Ljy; nra;Kiwapd; ntspaPL xl;Ljy; nra;Kiwf;F

khw;wg;gLfpwJ. xl;Ljy; nra;Kiwapd; ntspaPL KbTg;nghUshf;fg;gl;L

tpw;gidf;fhf jahu; nra;ag;gLk;. fl;Lg;ghl;L fhyg;gFjp 7 ,w;fhd fpuaq;fs; gw;wpa nghUj;jkhd jfty;fs; gpd;tUkhW.

ntl;Ljy; nra;Kiw xl;Ljy; nra;Kiw myFfs; &gh myFfs; &gh

cs;sPl;L %yg;nghUs; 18,000 540,000 xl;Ljy; nra;Kiwf;F khw;wg;gl;lJ 16,000 ntl;Ljy; nra;KiwapypUe;J %yg;nghUs; 16,000 Nru;f;fg;gl;l %yg;nghUs; 14,000 700,000 $yp kw;Wk; Nke;jiy 324,000 1,350,000 KbTg; nghUs; ntspaPL 28,000 Ntz;lg;gLtJ

ntl;Ljy; nra;Kiw, xl;Ljy; nra;Kiw, mrhjhuz el;lk;, mrhjhuz

,yhgk; kw;Wk; fopTg; nghUs; vd;gtw;Wf;fhd fzf;Ffisj; jahupf;Ff.

tpdh ,uz;L nra;Kiwfs;, el;lq;fs; kw;Wk; fopT

Draft Version

Draft Version


232 CA Sri

(a) ntl;Ljy; nra;Kiw


18000 myFfspy; 10% rhjhuz el;lk; = 1800 myFfs;,

mj;Jld; cz;ik el;lk; (18,000 – 16,000) = 2,000 myFfs;. ,jd; fUj;J mrhjhuz el;lk; 200 myFfshFk;.

cz;ik ntspaPL 16,000 myFfs;

mrhjhuz el;lk; 200 myFfs;

vjpu;ghu;f;fg;gl;l ntspaPL (90% of 18,000) 16,200 myFfs;


(i) xU myF &gh.30 tPjk; 2000 myFfSf;fhd nkhj;j

fopTg;ngWkjp= &gh. 60,000. ,g; ngWkjpia rhjhuz

el;l fopTg; ngWkjp kw;Wk; mrhjhuz el;l fopTg;

ngWkjp vd;gtw;Wf;fpilapy; gfpug;gl Ntz;Lk;. &gh

rhjhuz el;lk; (1,800 × &gh. 30) 54,000 mrhjhuz el;lk; (200 × &gh. 30) 6,000 nkhj;j fopT (2,000 myFfs;× &gh. 30) 60,000

(ii) ntspaPl;bd; xU myFf;fhd fpuaj;ijf;

fzpg;gpLtjw;F Kjypy; nra;Kiwapd; %yg;nghUs;

fpuaj;jpypUe;J rhjhuz el;lj;jpd; fopTg;ngWkjpia

fopf;f Ntz;Lk;. gpd;du; rhjhuz el;lf; fopTg;

ngWkjp nra;Kiwf; fzf;fpy; nryT itf;fg;gl

Ntz;Lk;.ntl;Ljy; nra;Kiwapd; myFf;fpuak;

gpd;tUkhW fzpg;gplg;gLk;. vjpu;ghu;f;fg;gl;

l ntspaPl;bd; myFf;fpua

k; nkhj;jf;fpuak; &gh &gh

%yg;nghUl;fs; 540,000 fop rhjhuz el;l fopTg;

ngWkjp* 54,000 486,000 (÷ 16,200) 30.00

$yp kw;Wk; Nke;jiy

324,000 (÷ 16,200) 20.00

nkhj;jk; 810,000 (÷ 16,200) 50.00

*%yg;nghUs; fpuaj;jpw;F vjpuhf rhjhuz el;lj;jpd;

fopTg; ngWkjp toikahf rPuhf;fg;gLk;.

tpil

Draft Version


CA Sri

233

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;Wf;fhd nkhj;j

fpuaj;ijf; fzpg;gply; &gh ntspaPL (16,000myFfs; × &gh. 50) 800,000 rhjhuz el;lk; (1,800 myFfs; × &gh. 30) 54,000 mrhjhuz el;lk; (200 myFfs; × &gh. 50) 10,000 864,000

gbKiw 4 fzf;Ffis G+u;j;jpahf;Fjy; nra;Kiwf; fzf;F 1

%yg;nghUs;

$yp kw;Wk;

myFfs; 18,000

&gh 540,000 xl;Ljy;

nra;Kiwf;fhd

ntspaPL *

myFfs;

16,000

&gh 800,000

Nke;jiy 324,000 rhjhuz el;lk;(fopTg;

ngWkjp) **

1,800 54,000

mrhjhuz el;lk; * 200 10,000 18,000 864,000 18,000 864,000

* &gh. 50 myF tpiyapy; ** &gh. 30 myF tpiyapy;

(b) xl;Ljy; nra;Kiw


rhjhuz el;lkhdJ nra;Kiwf;Fl;gLj;jg;gl;l myFfspd; 10%

= 10% of (16,000+ 14,000) = 3,000 myFfs;. cz;ikahd el;lk; (30,000 – 28,000) = 2,000 myFfs;, vdNt mrhjhuz ,yhgk; 1000 myFfs;. vjpu;ghu;ghu;ghu;f;fg;gl;l ntspaPl;bidj; jPu;khdpf;f mrhjhuz ,yhgj;jpid cz;ik ntspaPl;bypUe;J fopf;f Ntz;Lk;. myFfs; cz;ik ntspaPL 28,000 mrhjhuz ,yhgk; (1,000) vjpu;ghu;f;fg;gl;l ntspaPL(90% of 30,000) 27,000


(i) xU myF &gh.50 tPjk; 2000 myFfSf;fhd nkhj;j

fopTg;ngWkjp= &gh. 100,000. ,g; ngWkjpia rhjhuz

el;l fopTg; ngWkjp kw;Wk; mrhjhuz ,yhg fopTg;

ngWkjp vd;gtw;Wf;fpilapy; gfpug;gl Ntz;Lk;.

mrhjhuz ,yhg fopTg; ngWkjp vjpu;ngWkjpiaf;

nfhz;lJ. &gh

rhjhuz el;lj;jpd; fopTg;ngWkjp 3,000 myFfs; × &. 50 150,000 mrhjhuz el;lj;jpd; fopTg;ngWkjp 1,000 myFfs; × &. 50 (50,000) cz;ik el;lj;jpd; fopTg;ngWkjp 2,000 myFfs; × &. 50 100,000

Draft Version


234 CA Sri

(ii) ntspaPl;bd; xU myFf;fhd fpuaj;ijf;

fzpg;gpLtjw;F Kjypy; nra;Kiwapd; %yg;nghUs;

fpuaj;jpypUe;J rhjhuz el;lj;jpd; fopTg;ngWkjpia

fopf;f Ntz;Lk;. gpd;du; rhjhuz el;lf; fopTg;

ngWkjp nra;Kiwf; fzf;fpy; nryT itf;fg;gl

Ntz;Lk;. xl;Ljy; nra;Kiwapd; myFf;fpuak;

gpd;tUkhW fzpg;gplg;gLk;.

Draft Version


CA Sri

235

nkhj;jf;fpuak;

vjpu;ghu;f;fg;gl;l ntspaPl;bd; myFf;fpuak;

%yg;nghUl;fs;: ntl;Ljy; nra;KiwapypUe;J khw;wg;gl;lJ

&gh &gh

800,000 xl;Ljy; nra;Kiwapy;

Nru;f;fg;gl;lJ 700,000 1,500,000

fop rhjhuz el;lj;jpd;

fopTg;ngWkjp 150,000 1,350,000 (÷ 27,000) 50

$yp kw;Wk;

Nke;jiy 1,350,000 (÷ 27,000) 50 2,700,000 (÷ 27,000) 100

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;Wf;fhd nkhj;j fpuaj;ijf; fzpg;gply; &gh

ntspaPL (28,000myFfs; × &gh. 100) 2,800,000 rhjhuz el;lk; (3,000 myFfs; × &gh. 50) 150,000

2,950,000 mrhjhuz ,yhgk; (1,000 myFfs; × &gh. 100) (100,000)

2,850,000 gbKiw 4 fzf;Ffis G+u;j;jpahf;Fjy;

xl;Ljy; nra;Kiwf; fzf;F

myFfs; &gh myFfs; &gh ntl;Ljy;

nra;KiwapypUe;J16,000 800,000 Nru;f;fg;gl;l

%yg;nghUl;fs; 14,000 700,000

$yp kw;Wk; Nke;jiy 1,350,000

ntspaPL * 28,000 2,800,000

rhjhuz el;lk;

(fopT f/F)

mrhjhuz ,yhg

f/F

30,000 2,850,000 3,000 150,000

10,000 1,000* 31,000 295,000 31,000 2,950,000

* &gh. 100 myF tpiyapy;

Draft Version


236 CA Sri

(c) kw;Wk; (d) mrhjhuz el;lk; kw;Wk; mrhjhuz ,yhgf; fzf;F

xt;nthU nra;Kiwf;Fk; %d;W tplaq;fis xd;W my;yJ Vida fzf;Ffs; gjpT nra;Ak;. (i) fpuak;/mrhjhuz el;lj;jpd; ngWkjp/,yhgk; (nra;Kiwf; fzf;F

njhlu;ghd gjpTfs;). (ii) mrhjhuz el;lk; my;yJ ,yhgj;jpd; fopTg; ngWkjpf;F vjpuhf gjpT

nra;ag;gLk;. (iii) kPjpj; njhif ,yhgj;ij rPuhf;Fk; tifapy; ,yhgel;lf; $w;wpy;

gjpT nra;ag;gLfpwJ. mrhjhuz el;lf; fzf;F

myFfs; &gh &gh fopTf; f/F (mrhjhuz el;lj;jpd;

ntl;Ljy; nra;Kiw

200 10,000 fopTg; ngWkjp) 6,000

,yhg el;lf; $w;W (kPjp) 4,000 10,000 10,000

mrhjhuz ,yhgf; fzf;F

&gh myFfs; &gh xl;Ljy;

fopTf; f/F (mrhjhuz ,yhgj;jpd; nra;Kiw 1,000 100,000 fopTg; ngWkjp) 50,000

,yhgel;lf; $w;W (kPjp) 50,000

100,000 100,000

(e) fopTf; fzf;F

,it fopthf;fg;gl;l myFfspd; cz;ikahd fhRg; ngWkjpapy; nryT

itf;fg;gLfpwJ. Vida gjpTfs; nra;Kiwf; fzf;fpy; ,lk;ngWfpd;w

mrhjhuz el;lk; kw;Wk; mrhjhuz ,yhgf; fzf;Ffspy; milahsk;

fhzg;gly; Ntz;Lk;. fopTg; nghUs; fzf;F

rhjhuz el;lk;: ntl;Ljy; nra;Kiw (1,800 × &gh. 30)

&gh fhR: ntl;Ljy; nra;Kiwapd; fopTg; nghUs; tpw;gid

&gh

xl;Ljy; nra;Kiw (3,000 × &gh. 50)

54,000 (2,000 × &gh. 30) xl;Ljy; nra;Kiwapd; fopTg; nghUs; tpw;gid

60,000

150,000 (2,000 × &gh. 50) 100,000 mrhjhuz el;l f/F 6,000 mrhjhuz

,yhg f/F 50,000

210,000 210,000

Draft Version


CA Sri

237

2.1 mfw;wy; fpuaj;Jld; el;lq;fs;

2.2 mwpKfk;

mfw;wy; fpuaq;fisf; nfhz;l el;lq;fSld; nray;glf;;$batu;fshf ePq;fs;

,Uj;jy; Ntz;Lk;.

,j;jifa #o;epiyfSf;fhd mbg;gilf; fzpg;gPLfs; gpd;tUkhW.

(a) rhjhuz el;l myFfspd; mfw;wy; fpuaj;jpdhy; nra;Kiw fpuaj;ij

mjpfupj;J mjd; %uk; rpwe;j myF ntspaPLfspdJk; mrhjhuz el;l

my;yJ ,yhgj;jpdJk; myfpw;fhd fpuaj;ijf; fzpj;jy;.

(b) nra;Kiwf; fzf;fpy; rhjhuz el;lj;jpw;F ngWkjp jug;gltpy;iy.

(c) nra;Kiwf; fzf;fpd; tuT gf;fj;jpy; rhjhuz el;lj;jpd; mfw;wy;

fpuak; gjpT nra;ag;gLk;.

(d) mrhjhuz el;lf; fzf;fpy; mrhjhuz el;lj;jpd; mfw;wy; fpuaj;ij

cs;slf;fp mrhjhuz el;lj;jpw;fhd fpuaj;jpid ,yhgel;lf; fzf;fpw;F

khw;Wjy;.

2.3 cjhuzk;: mfw;wy; fpuaj;Jldhd el;lq;fs; nra;Kiwnahd;Wf;fhd cs;sPL &gh 4500 fpuaj;jpy; 1000 myFfshf

,Ue;eJ. rhjhuz el;lk; 10% MfTk; Muk;g kw;Wk; ,Wjp ,Ug;Gf;fs;

vJTkpy;iy. cz;ik ntspaPLfs; 860 myFfshf ,Ue;jJ. el;l myFfs;

mynfhd;Wf;F &gh.0.90 fpuaj;jpy; mfw;wg;glNtz;bapUe;jJ.

rhjhuz el;lk; = 10% × 1,000 = 100 myFfs;. ∴ mrhjhuz el;lk; = 900 – 860 = 40 myFfs;

&gh. 45, 000 + (100 × Rs. 90) myFf;fpuak; =

900 = &gh. 50.10

nghUj;jkhd fzf;Ffs; gpd;tUkhW.

nra;Kiwf; fzf;F

myFfs;

cs;sPl;Lf; fpuak; 1,000 &gh

45,000 ntspaPL

myFfs;

860 &gh

43,860

rhjhuz el;lj;jpd; rhjhuz el;lk; 100 mfw;wy; fpuak; 900 mrhjhuz el;lk 40 2,040

1,000 45,900 1,000 45,900 mrhjhuz el;lf; fzf;F

nra;Kiw f/F

&gh

2,040 ,yhgel;lf;$w;W

&gh

2,400

mrhjhuz el;lq;fs; kw;Wk; ,yhgq;fs; vd;gd xUNghJk; cw;gj;jpfspd;

rpwe;j myFfis ghjpf;fhJ. mrhjhuz el;lq;fspd; fopTg; ngWkjp

nra;Kiwf; fzf;fpy; nryT itf;fg;gLtjpy;iy. mj;Jld; mrhjhuz el;lk;

kw;Wk; ,yhgk; vd;gd rpwe;j nghUs; cw;gj;jpapd; KOf;fpuaj;jpidAk;

xj;jjhf ,Uf;Fk;.

Draft Version


238 CA Sri

mfw;wy; fpuak; (40 × &. 0.90) 360 2,400 2,400

Draft Version


CA Sri

239

3.1 mwpKfk;

,Jtiu ehk; ghu;j;j cjhuzq;fspy; Muk;g kw;Wk; ,Wjp FiwNtiy

,Ug;Gf;fs; vJTkpy;iy vd vLNfhs; vLj;jpUe;Njhk;. jw;NghJ ehk;

ek;gj;jFe;j cjhuzq;fisf; ftdj;jpy; vLj;J xU fhyg;gFjpapy; Vw;gl;l

fpuaq;fis vt;thW G+u;j;jpahf;fg;gl;l ntspaPl;bw;Fk; ( mjhtJ Kbtile;j

myFfs;) gFjp G+u;j;jpahf;fg;gl;l ,Wjp ,Ug;Gf;Fk; ,ilapy; xJf;f

Ntz;Lk; vd;gijg; ghu;f;f Ntz;Lk;. rpy cjhuzq;fs; ,j;jifa gpur;rpidia tpsf;f cjTk;. NkYk;

KbTg;nghUs; ntspaPl;bw;Fk; ,Wjp ,Ug;Gf;Fk; ,ilapy; fpuaq;fis

gq;fpLtjw;F (gfpu;e;jspg;gjw;F) cgNahfpf;fg;gLk; El;gq;fisAk; tpsf;f

cjTfpwJ. ehk; fhyg;gFjp 9 ,w;fhd gpd;tUk; nra;Kiwf; fzf;F 2 ,id cjhuzkhff; nfhs;Nthk;.

nra;Kiwf; fzf;F

%yg;nghUl;fs;

$yp kw;Wk; Nke;jiy

ehk; vt;thW ,Wjp KbTg;nghUs; kw;Wk; ,Wjp FiwNtiyapd; ngWkjpapid kjpg;gPL nra;ayhk;?

,Wjp FiwNtiyAld; njhlu;GWk; vt;tpjkhd nra;Kiwf; fzf;fpYk; ehk;

fpuaj;ij ntspaPl;bw;Fk; FiwNtiyf;Fk; ,ilapy; gfpu;e;jspf;f

Ntz;bapUf;Fk;. fpuaq;fis ‘Neu;ikahf’ gfpu;e;jspj;jYf;F ehk;

cw;gj;jpapd; rk myFfs; vDk; vz;zf;fUit gad;gLj;j KbAk;.

3.2 rk myFfs; rk myFfs; vd;gJ G+u;j;jp nra;ag;gl;l ntspaPl;bw;Fk; FiwNtiyf;Fk;

,ilNa fpuaq;fis gfpu;tjw;fhf cgNahfpf;fg;gLfpd;wJk; G+u;j;jpailahj

Ntiyia gpujpepjpj;Jtg;gLj;Jfpd;w KO myFfisAk; Fwpf;Fk;.

Nkw;Fwpg;gpl;l cjhuzj;jpy; G+u;j;jp nra;ag;gl;l mstpidg; gpd;tUkhW vLNfhs; nfhs;Nthk;. (a) Neu; %yg;nghUl;fs;. ,it nra;Kiwapd; Muk;gj;jpNyNa

Nru;f;fg;gLfpwJ. mj;Jld; 100% Md Neu;%yg;nghUs; ,Wjp

FiwNtiyapy; cs;slf;fg;gl;bUf;Fk; (,J vg;NghJk; eilKiwapy;

,Uf;Fk; vd;gjy;y. %yg;nghUl;fs; nra;Kiw KOtjw;Fk; gbg;gbahf

Nru;f;fg;glyhk;. ,r; re;ju;g;gj;jpy; ,Wjp ,Ug;gpy; Fwpj;j rjtPjkhd

3 ,Wjp FiwNtiyfis kjpg;gply;

xU fhyg;gFjpapd; ,Wjpapy; gFjpastpy; G+u;j;jpahd myFfs; ,Uf;Fk;

NghJ, ( ,Wjp FiwNtiy ,Uf;Fkhdhy;) G+u;j;jp nra;ag;gl;l

myFfspw;fhd fpuaj;ijj; jPu;khdpg;gjw;fhf cw;gj;jpapd; rk myFfisf;

fzpg;gpLtJ mtrpakhdjhFk;.

myFfs;

1,000 &gh

62,000 KbTg; nghUl;fs;

myFfs; 800

&gh

?

28,500 ,Wjp FiwNtiy

200 ?

1,000 90,500 1,000 90,500

Draft Version


240 CA Sri

%yg;nghUl;fs; khj;jpuk; cs;slf;fg;gl;bUf;Fk;. ,tw;iw ,t;

mj;jpahaj;jpy; gpd;du; Nehf;FNthk;.) (b) $yp kw;Wk; Nke;jiy. ,it toikahf cw;gj;jp nra;Kiw KOtJk;

rkkhd tPjj;jpy; Vw;gl;bUf;Fk; vdf; nfhs;Nthkhapd; ehk; xU

myFf;F 50% G+u;j;jpaile;Js;sJ vdf; Fwpg;gpLk; NghJ

%yg;nghUl;fSf;fhf 100% G+u;j;jpaile;jpUg;gpDk; ehk; $ypf;Fk;

Nke;jiyf;Fkhf miug;gFjpNa G+u;j;jpaile;jjhff; fUJNthk;.

Draft Version


CA Sri

241

ehk; ,Wjp FiwNtiyapy; %yg;nghUSf;fhf 100% G+u;j;jpaile;Js;sJ

vdTk; $yp kw;Wk; Nke;jiyapy; 25% G+u;j;jpahfpAs;sJ vdTk; vLNfhs;

vLg;Nghk;. jw;NghJ ehk; vt;thW ,Wjp FiwNtiyf;Fk; KbTg;nghUs; ntspaPl;bw;Fk; ngWkjp ,LNthk;?

gbKiw 1 ,d; gb vt;tsT ntspaPL kw;Wk; el;lq;fs; vd $wg;glNtz;Lk;.

vdpDk; rkmyFfisAk; fzpg;gPL nra;a Ntz;ba NjitAs;sJ. rk myFf;$w;W

%yg;nghUl;fs; $yp kw;Wk; Nke;jiy rkkhd msT rkkhd msT

nkhj;j epiwT myFfs; epiwT myFfs; myFfs; nra;jy; nra;jy;

Kbtile;j

ntspaPL 800 100% 800 100% 800 ,Wjp FiwNtiy 200 100% 200 25% 50

1,000 1,000 850

gbKiw 2 ,y; rk mynfhd;wpw;fhd ruhrup fpuak; Kf;fpakhdjhFk;. ,J

gpd;tUkhW fzpg;gplg;gl KbAk;. rk mynfhd;wpw;fhd fpuaf;$w;W

$yp kw;Wk; %yg;nghUs; Nke;jiy

fhyg;gFjpapy; Vw;gl;l fpuak; &gh. 62,000 &gh . 28,500 nra;ag;gl;l Ntiyf;fhd rk myFfs; 1,000 850 rk mynfhd;wpw;fhd fpuak; (mz;zathf) &gh. 62.00 &gh. 33.5294 gbKiw 3 nkhj;jf; fpuaj;jpidf; fzpg;gpLtjw;F fpuaq;fs; vt;thW

KbTg;nghUs; ntspaPl;bw;Fk; ,Wjp FiwNtiyf;Fk; ,ilNa gfpug;gly;

Ntz;Lk; vdf; fhlLtjw;F ehk; rkkjpg;gha;Tf;$w;W jahupf;f Ntz;Lk;. rkkjpg;gha;Tf; $w;W

%yg;nghUl;fs; $yp kw;Wk; Nke;jiy

tplak; rk myFfs;

rk mynfhd; wpw;fhd fpuak;

&gh

fpuak;

&gh

rk myFfs;

rk mynfhd; wpw;fhd fpuak; &gh

fpuak; &gh

nkhj;jf fpuak;; &gh

Kbtile;j ntspaPL

800

62.00

49,600

800

33.5294

26,823

76,423

,Wjpf; FiwNtiy

200

62.00

12,400

50

33.5294

1,676

14,076

1,00

62,000 850 28,499 90,499

Draft Version


242 CA Sri

nra;Kiwf; fzf;F ( FiwNtiy my;yJ FiwNtiyf; fzf;F)

gpd;tUkhW fhl;lg;gl;bUf;Fk;. nra;Kiwf; fzf;F

myFfs; &gh myFfs; &gh %yg;nghUl;fs; 1,000 62,000 KbTg;nghUl;fs; 800 76,423 $ypNke;jiy 28,499 ,Wjp FiwNtiy 200 14,076 1,000 90,499 1,000 90,499

Jegan LLC ,d; nra;Kiw 9 ,w;fhd gpd;tUk; jfty;fs; fpilf;ff;$bajhf cs;sJ.

nra;Kiwf; fzf;F 9

&gh &gh KbTg;

cs;sPL 10,000 kg 591,500 nghUl;fs; 8,000 kg 520,000 ,Wjp FiwNtiy2,000 kg 71,500

591,500 591,500

Ntz;lg;gLtJ

,Wjp FiwNtiyf;fhd rk myFfs; vj;jid vd;gijf; fzpg;gpLf.

A 1,000 C 2,000 B 1,100 D 8,000

rupahd tpil B.

,t;tpdhtpw;F ehk; gpd;Ndhf;fpa nra;ifia Nkw;nfhs;s Ntz;bapUf;fpwJ.

ePu; KbTg;nghUl;fspd; vz;zpf;ifia cgNahfpj;J mynfhd;wpw;fhd

fpuaj;ijf; fzpg;gpl KbAk;.

myFf;fpuak; = KbTg;nghUl;fspd; fpuak; = 520,000 = &gh. 65.00

fpNyhfpuhk; 8,000

2,000 kg Mapd; (,Wjp FiwNtiy)G+uzkhf Kbtile;j

nkhj;jf;fpuak; gpd;tUkhwpUf;Fk;. 2,000 × &gh. 65.00 =&gh. 130,000

,Wjpf; FiwNtiyapd; nkhj;jf;fpuak; = &gh. 71,500

G+u;j;jpaile;j msT = 71,500 130,000

= 55%

MfNt, rk myFfs; = 55% of 2,000 = 1,100 kg

tpdh ,Wjp FiwNtiyf;fhd rk myFfs;

tpil

Draft Version


CA Sri

24

Iranga LLC nra;Kiwf;fpuatpay; Kiwikapid nraw;gLj;Jfpd;wJ.

nra;Kiw 2 ,ypUe;J gpd;tUk; jfty;fs; ngwf;$bajhfTs;sJ.

Muk;g nra;Kiwapd; %yg;nghUs; cs;sPL 12,000 kg, fpuak; &gh. 18,000 Nru;f;fg;gl;l $yp kw;Wk; Nke;jiy &gh. 28,000

10,000kg G+u;j;jpahf;fg;gl;L KbTg;nghUs; fzf;fpw;F khw;wg;gl;lJ. kPjpahd

myFfs; $yp kw;Wk; Nke;jiy njhlu;gpy; 60%

G+u;j;jpahf;fg;gl;bUe;jd.,f;fhyg;gFjpapy; el;lq;fs; VJkpy;iy. Ntz;lg;gLtJ

nra;Kiwf; fzf;fpd; ,Wjp FiwNtiyf;fhd ngWkjpiaf; fzpg;gpLf.

A &gh. 4,800 C &gh. 7,667 B &gh. 6,000 D &gh. 8,000

rupahd tpil B.

rk myFf;$w;W

G+u;j;jpahf;fg;gl;l myFfs;

%yg;nghUl;fspd; G+uzg;gLj;jpa msT

rk myFfs;

G+u;j;jpahf;fg;gl;l myFfs;

$ypapd;; G+uzg;gLj;jpa msT

rk myFfs;

KbTg;

nghUl;fs; 10,000 100% 10,000 10,000 100% 10,000

,Wjpf; FiwNtiy 2,000 100% 2,000 2,000 60% 1,200

12,000 12,000 12,000 11,200

rk mynfhd;wpd; fpuak;

nkhj;jf;fpuak;

%yg;nghUs;

&. 18,000 $yp

&.28,000 rkmyFfs; myfpw;fhd fpuak;

12,000 &gh. 1.50

11,200 &gh. 2.50

myfpw;fhd nkhj;jf; fpuak;

Rs. 4.00

,Wjpf; FiwNtiyapd; ngWkjp = (&gh. 1.50 × 2,000) + (&gh. 2.50 × 1,200)

= &gh. 6,000

tpdh rkmyFfs;

tpil

Draft Version


24

CA Sri

3.3 cs;sPl;bd; NtWgl;l tPjq;fs; gy;NtW njhopw;rhiyfspd; cw;gj;jpapd; NghJ %yg;nghUs;, $yp kw;Wk;

Nke;jiyfs; NtWgl;l tPjj;jpy; Nru;f;fg;glyhk;.

(a) Kd;ida nra;KiwapypUe;jhd ntspaPL ( cjhuzkhf nra;Kiw 1

,ypUe;jhd ntspaPL nra;Kiw 2 ,w;F) njhlu;e;J tUk; nra;Kiwf;F

mwpKfg;gLj;jg;glyhk;. ,jdhy; ,Wjp ,Ug;gpy; %yg;nghUl;fs; 100%

G+uzkhf;fg;l;ljhf ,Uf;Fk;.

(b) NkYk; nra;Kiwapd; NghJ Nkyjpf %yg;nghUl;fs; gbg;gbahf

Nru;f;fg;glyhk;. ,jdhy; ,Wjp ,Ug;gpy; Nru;f;fg;gl;l %yg;nghUl;fs;

gFjpastpy; G+u;j;jpahdjhff; nfhs;sg;gLk;.

(c) $yp kw;Wk; Nke;jiyfs; NtW tPjj;jpy; Nru;f;fg;glyhk;. cw;gj;jp

Nke;jiy $yp kzpj;jpahy tPjj;jpy; cs;slf;fg;gLk; NghJ

Nke;jiyf;F G+u;j;jpaile;j tPjKk; $ypf;F G+u;j;jpaile;j tPjKk;

rkdhf ,Uf;Fk; vd ehk; vjpu;ghu;f;f Ntz;Lk;. ,tlthwhd re;ju;g;gk; Vw;gLk; NghJ rk myFfs; kw;Wk; ek

mynfhd;wpw;fhd fpuak; xt;nthU tifahd %yg;nghUl;fs; kw;Wk; khw;wy;

fpuak; vd;gtw;Wf;F jdpj;jdpahf fzpg;gplg;gLk;.

3.4 cjhuzk;: rk myFfs; kw;Wk; NtWgl;l msTfspy; epiwT nra;jy; Columbine fk;gdp nra;Kiwf;Fl;gLj;jg;gl;l nghUl;fis cw;gj;jp nra;fpwJ.

2013 Vg;uy; khjj;jpw;fhd nra;Kiw 2 ,w;fhd ngWNgWfs; gpd;tUkhW

,Ue;jd. Muk;g ,Ug;G ,y;iy nra;Kiw 1 ,ypUe;jhd %yg;nghUs; 4,000 myFfs; cs;sPl;bd; fpuak;:

&gh nra;Kiw 1 ,ypUe;jhd %yg;nghUs; 6,000 Nru;f;fg;gl;l nra;Kiw 2 ,ypUe;jhd %yg;nghUs; 1,080 khw;wy; fpuaq;fs; 1,720 ntspaPL mLj;j nra;Kiw 3 ,w;F khw;wg;gLfpwJ

,Wjp FiwNtiy 800 myFfs;. G+u;j;jpahf;fg;gl;l msT gpd;tUkhW

nra;Kiw 1 %yg;nghUs; 100% Nru;f;fg;gl;l %yg;nghUs; 50% khw;wy; fpuaq;fs; 30% Ntz;lg;gLtJ

20X3 Vg;uy; khjj;jpw;fhd nra;Kiw 2 fzf;fpidj; jahupf;Ff.

Draft Version

Draft Version


242 CA Sri

jPu;T

(a) rk myFf;$w;W (,f;fhyj;jpd; cw;gj;jp) cw;gj;jpf;fhd rk myFfs;

nra;Kiw 1 Nru;f;fg;gl;l $yp kw;Wk;

cs;sPl;L ntspaPL nkhj;j %yg;nghUs; %yg;nghUs; Nke;jiy myFfs; myFfs; myFfs; % myFfs;

% myFfs;% 4,000 G+u;j;jpahf;fg;gl;l cw;gj;jp 3,200 3,200 100 3,200 100 3,200 100

,Wjp

,Ug;G 800 800 100 400 50 240 30 4,000 4,000 4,000 3,600 3,440

(b) fpuaf;$w;W (rk mynfhd;wpw;fhdJ) rk myF cw;gj;jp myFfspy;

myfpw;fhd fpuak;

cs;sPL fpuak; &gh &gh

nra;Kiw 1 %yg;nghUs; 6,000 4,000 1.50 Nru;f;fg;gl;l %yg;nghUs; 1,080 3,600 0.30 $yp kw;Wk; Nke;jiy 1,720 3,440 0.50

8,800 2.30

(c) rkkjpg;gha;Tf; $w;W (G+u;j;jpaile;j Ntiy kw;Wk; ,Wjp ,Ug;Gf;fs;)

rk rk

myFfspd; mynfhd;wpw;fhd cw;gj;jp fpuaf; $Wfs; vz;zpf;if fpuak; nkhj;jk; fpuak;

&gh &gh &gh G+u;j;jpahf;fg;gl;l

cw;gj;jp 3,200 2.30 7,360 ,Wjp ,Ug;G:nra;Kiw 1 %yg;nghUs; 800 1.50 1,200

Nru;f;fg;gl;l %yg;nghUs; 400 0.30 120 $yp kw;Wk; Nke;jiy 240 0.50 120

(d) nra;Kiwf; fzf;F

1,440 8,800


nra;Kiw1

%yg;nghUs; 4,000 6,000 nra;Kiw3 f/F 3,200 7,360 Nru;f;fg;gl;l %yg;nghUs; 1,080

,Wjp khw;wy; fpuaq;fs; 1,720 ,Ug;G kP/nr 800 1,440 4,000 8,800 4,000 8,800

Draft Version


CA Sri

243

4.1 mwpKfk;

fhyg;gFjpapd; Muk;gj;jpy; gFjpastpy; g+u;j;jp nra;ag;gl;l Muk;g

FiwNtiyahdJ mj;jpfjp tiu Vw;gl;l fpuaj;jpy; kjpg;gplg;gLfpwJ.

cjhuzk; 4.4 ,y; 2013 Vg;uy; ,Wjpapy; 800 myFfs; 2013 Nk Muk;gj;jpw;F

&gh 1440 ngWkjpapy; FiwNtiy Muk;g ,Ug;ghf nfhz;L nry;yg;gLfpwJ. vdNt njhlu;e;J Muk;g ,Ug;G myFfisg; G+u;j;jp nra;tjw;F Njitahd

Ntiy 100% ,ypUe;J Kd;ida fhyg;gFjpapy; nra;ag;gl;l FiwNtiyia

fopj;J ngwg;gLfpd;wJ. cjhuzkhf 2012 [Pd; Muk;gj;jpy; Muk;g ,Ug;gpd;

100 myFfs; 70% G+u;j;jpahf;fg;gl;Ls;sd vdpd; cw;gj;jpf;fhd rk myFfs;

gpd;tUkhwpUf;Fk;.

Kd;ida fhyg;gFjpapd; rk myFfs; (Nk 20X2) (70%) = 70 eilKiw fhyg;gFjpapy; G+u;j;jpahf;fg;gl;l rk myFFs; ([Pd; 20X2) (30%) = 30 nra;ag;gl;l nkhj;j Ntiy 100 cw;gj;jpAld; njhlu;Gila FIFO Kiwapyhd kjpg;gPlhdJ Kjy; cs; Kjy;

ntsp vd;w mbg;gilapy; Nkw;nfhs;sg;gLtjhFk;. ,q;F VjhtJ

fhyg;gFjpapy; Kjyhtjhf G+u;j;jp nra;ag;gl;l myFfNs mf;fhyg;gFjpapd;

Muk;gj;jpy; ,Ug;gpy; ,Ue;j Muk;g ,Ug;G myFfs; vd vLNfhs;

nfhs;fpd;wJ.

4.2 cjhuzk;: FiwNtiy kw;Wk; Kjy; cs; Kjy; ntsp(FIFO) Mf];l; 2012 ,w;fhd nra;Kiw 1 cld; njhlu;Gila ,Ufl;l nra;Kiw

njhlu;ghd jfty;fs; gpd;tUkhW. Muk;g ,Ug;G 500 myFfs;: G+u;j;jpahf;fg;gl;l msT 60% ,j;jpfjp tiuahd fpuak; &gh. 28,000

20X2 Mf];l ,y; Vw;gl;l fpuak; &gh Neu; %yg;nghUs; (2,500 myFfs; G+u;j;jpahf;fg;gl;lJ) 132,000 Neu;f; $yp 66,000 cw;gj;jp Nke;jiy 66,000

264,000 ,Wjp ,Ug;G 300 myFfs;: G+u;j;jpahf;fg;gl;l msT 80% nra;Kiwapy; el;lq;fs; VJkpy;iy.

Ntz;lg;gLtJ

20X2 Mf];l; khjj;jpd; nra;Kiwf; fzf;F 1 ,idj;

jahupf;Ff

4 Muk;g FiwNtiyapid kjpg;gply;: FIFO Kiw

Muk;g FiwNtiyahdJ Kjy; cs; Kjy; ntsp Kiwapy; (FIFO) my;yJ

epiwaspf;fg;gl;l ruhrup Kiwapy; (AVCO) fzf;F itf;f KbAk;.

Draft Version


244 CA Sri

jPu;T

Kjy; cs; Kjy; ntsp Kiw ntspg;gLj;JtJ ahnjdpy; Mf];l; 2012 ,y;

Kjypy; G+u;j;jpahf;fg;gl;l myFfs; Muk;g ,Ug;G myFfshFk;. Muk;g ,Ug;Gf;fs;: ,j;jpfjp tiu nra;ag;gl;l Ntiy = 60%

$l;L 2012 Mf];l; ,y; nra;ag;gl;l Ntiy = 40%

01 Mf];l; 2012 tiu nra;ag;gl;l Ntiyf;fhd fpuak; &gh.2800 Mf

,Uf;Fk;. mj;Jld; 2012 ,y; G+u;j;jpahf;f Ntz;ba ,Wjp 40% khd

Ntiyapd; fpuaj;jpid $l;Ljy; Ntz;Lk;.

Muk;g ,Ug;ghdJ xU jlit G+u;j;jpahf;fg;gl;lJk; Mf];l; 2012 ,y; Vida

,Wjp ntspaPl;bw;fhd Ntiy Muk;gpf;fg;gl;L mk;khjj;jpNyNa KbtilAk;. myFfs;

Mf];l; 2012 ,d; nkhj;j ntspaPL * 2,700 fop Kjypy; G+u;j;jpahf;fg;gl;l Muk;g ,Ug;Gf;fs; 500 Mf];l; 2012 ,y; Muk;gkhfp Kbtile;j Ntiy 2,200

(* Muk;g ,Ug;Gf;fs;, $l;L mwpKfg;gLj;jg;gl;l myFfs; , fop ,Wjp ,Ug;G= 500 + 2,500 − 300)

ehk; ,q;F vd;d nra;fpd;Nwhk; vd;why; 2700 myFfs; nkhj;j

ntspaPl;ilAk; vLj;J mtw;iw gpd;tUkhW ,uz;L gFjpfshf gpupf;f

Ntz;Lk;. (a) Kjy; cs;te;J Kjy; ntspr;nry;y Ntz;ba Muk;g ,Ug;Gf;fs; (b) Fwpj;j fhyg;gFjpapy; 100% Ntiy nra;ag;gl;l kPjp myFfs;

,we;j tifapy; FIFO kjpg;gPl;L Kiwapy; Kbtile;j ntspaPl;il ,uz;L

gFjpahf gpupj;jy; kpf Kf;fpakhdjhFk;. njhlu;e;J ,t; cjhuzj;jpy; ,Wjp ,Ug;G 300 myFfs; 2012 Mf];by;

Muk;gpf;fpwJ. Mdhy; ,Jtiu G+u;j;jpahf;fg;gltpy;iy. 2012 fhyg;gFjpf;fhd nra;Kiw 2 ,w;fhd ntspaPl;bd; nkhj;jf; fpuak; gpd;tUkhwpUf;Fk;.

&gh

Muk;g ,Ug;G: fpuak; Kd; nfhz;Lte;jJ 28,000 (60%) $l;L Mf];l; 2012 ,y; G+u;j;jpahf;Ftjw;F

Vw;gl;l fpuak; x (40%) 28,000 + x

G+uzkhf Ntiy nra;ag;gl;l 2,200 myFfs; y nra;Kiw 2 ,w;fhd ntspaPl;bd; nkhj;jf;fpuak;, FIFO mbg;gil 28,000 + x + y 2012 Mf];l; fhyg;gFjpapy; Vw;gl;l fpuaq;fisg; gfpu;tjw;fhd mbg;gilahf

kPz;Lk; rk myFfs; cgNahfpf;fg;gLk;. ‘ G+u;j;jpnra;ag;gl;l Muk;g ,Ug;G

myFfspd;;’ fzf;F itg;G njhlu;ghfTk; FIFO kjpg;gPl;bd;

nfhs;iffspw;fhd fzpg;gPLfs; njhlu;ghfTk; ePu; tpsq;fpf; nfhz;lij

cWjpg;gLj;jpf; nfhs;sTk;.

Draft Version


CA Sri

245

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy; rk myFf;$w;W

G+u;j;jpahf;fg;gl;l Muk;g

nkhj;j myFfs;

2012 Mf];l; ,w;fhd

cw;gj;jpapd; rk myFfs;

,Ug;G myFFs; 500 (40%) 200 G+uzg;gLj;jpa myFfs; 2,200 (100%) 2,200 nra;Kiw 2 fhd ntspaPL

2,700 2,400

,Wjp ,Ug;G 300 (80%) 240 3,000 2,640


Mf];l; 2012 ,y; rkmyF xd;wpw;fhd fpuak; ,t;thW fzpg;gplg;gl

KbAk;.

rk mynfhd;wpw;fhd fpuaf;$w;W

Vw;gl;l fpuak; rk myFfs; = &gh. 264,000

2,640

rk mynfhd;wpw;fhd fpuak;= &gh. 100

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;Wf;fhd nkhj;j fpuaj;ijf; fzpg;gply;

kjpg;gha;Tf; $w;W

rk myFfs; ngWkjp

&gh Muk;g ,Ug;G, Mf];l; 20X2 ,y; G+u;j;jpahf;fg;gl;lJ

200 20,000

G+uzg;gLj;jpa myFfs; 2,200 220,000 ,Wjp ,Ug;G 240 24,000 2,640 264,000 G+uzg;gLj;jpa Muk;g ,Ug;gpd; nkhj;jg; ngWkjp &gh.28000 MFk;

(Kd; nfhz;Lnry;yg;gl;lJ).$l;L Mf];by; G+u;j;jpahf;Ftjw;F

Kd;du; Nru;f;fg;gl;lJ &gh.20000 = &gh. 48,000.

Draft Version


246 CA Sri

gbKiw 4 fzf;Ffis G+u;j;jpahf;Fjy;

jw;NghJ X ,dJ ngWkjp &gh (48,000 – 28,000) = &gh. 20,000 kw;Wk; Y ,dJ ngWkjp &gh. 220,000.

Chatura LLC nra;Kiwf; fpuaj;jpw;F FIFO Kiwapid gad;gLj;Jfpd;wJ.

ehd;F thu fhyg;gFjpapd; ,Wjpapy; nra;Kiw P ,d; gpd;tUk; jfty;fs; fpilf;ff;$bajhf ,Ue;jJ.

Muk;g FiwNtiy 2,000 myFfs; (60% G+u;j;jp) ,j;jpfjp tiu fpuak; &gh. 3,000

,Wjp FiwNtiy 1,500 myFfs; (40% G+u;j;jp) mLj;j nra;Kiwf;F khw;wg;gl;lJ 7,000 myFfs;

Ntz;lg;gLtJ

,f;fhyg;gFjpapd; Muk;gpf;fg;gl;L G+u;j;jpahf;fg;gl;l myFfs; vj;jid vd;gijf;

fzpg;gpLf. Calculate how many units were started and completed during the period.

A 5,000 myFfs; C 8,400 myFfs; B 7,000 myFfs; D 9,000 myFfs;

rupahd tpil A.

ehq;fs; FIFO Kiwapid gpd;gw;Wtjdhy; Muk;g FiwNtiyapid

Kjypy; G+u;j;jpnra;ag;gl Ntz;Lk;.

nkhj;j ntspaPL 7,000 myFfs; fop Muk;g FiwNtiy (Kjypy; G+u;j;jpahf;fg;gl;lJ) 2,000myFfs;

Fwpj;j fhyg;gFjpapy; Muk;gkhfp G+u;j;jpahfpa myFfs; 5,000 myFfs;

Muk;g ,Ug;G

nra;Kiwf; fzf;F 1

myFfs; &gh 500 28,000 nra;Kiwapd; ntspaPL

myFfs; &gh

Neu; %yg;nghUl;fs; 2,500 132,00 Muk;g ,Ug;G 500 48,000 Neu;f;$yp 66,000 G+uzg;gLj;jpa myFfs; 2,200 220,000 cw;gj;jp Nke;jiy 66,000 2,700 268,000 ,Wjp ,Ug;G 300 24,000 3,000 292,00 3,000 292,000

tpdh FIFO kw;Wk; rkmyFfs;

tpil

Draft Version


CA Sri

247

gpd;tUk; jfty;fs; 2014 [dtup khjj;jpw;fhd %d;Wfl;l cw;gj;jp

nra;Kiwapd; nra;Kiw 3 cld; njhlu;GiladthFk;. Muk;g ,Ug;G

300 myFfs; G+u;j;jpahdJ: nra;Kiw 2 ,ypUe;J %yg;nghUs;

100%

&gh

44,000 Nru;f;fg;gl;l %yg;nghUs; 90% 11,500 $yp 80% 5,400 cw;gj;jp Nke;jiy 80% 8,100

69,000 [dtup 20X4 ,y;, NkYk; 1,800 myFfs; &gh 270,000 ngWkjpapy; nra;Kiw 2

,ypUe;J khw;wg;gl;ld. Nru;f;fg;gl;l %yg;nghUl;fs; &gh 66,000 kw;Wk; $ypAk; Nke;jiyAk; &gh 32,700. cw;gj;jp Nke;jiyfs; Neu;f;$ypf;

fpuaj;jpd; 150% ,y; cs;slf;fg;gLfpwJ. 31 [dtup 2014 ,y; ,Wjp ,Ug;G

450 myFfs;. mjd; G+u;j;jpahd msT:

nra;Kiw 2 ,ypUe;J %yg;nghUs; 100% Nru;f;fg;gl;l %yg;nghUs; 60% $yp kw;Wk; Nke;jiy 50%

Ntz;lg;gLtJ

FIFO kjpg;gPl;Lf; nfhs;ifiag; gad;gLj;jp [dtup 2014 ,d; nra;Kiw 3 ,w;fhd fzf;fpidj; jahupf;Ff.

tpil

gbKiw 1 rkmyFf; $w;W

nkhj;j nra;Kiw 2 myFfs; %yg;nghUl;fs;

Muk;g ,Ug;G 300 0

Nru;f;fg;gl;l %yg;nghUl;fs;

(10%) 30

khw;wy; fpuaq;fs;

(20%) 60 G+uzg;gLj;jpa

myFfs; * 1,350 1,350 1,350 1,350

KbTg;nghUs;

ntspaPL 1,650 1,350

1,380

1,410 ,

,Wjp ,Ug;G 450 450 (60%) 270 (50%) 225 2,100 1,800 1,650 1,635

* nra;Kiw 2 ,ypUe;J khw;wg;gl;lJ, fop ,Wjp ,Ug;G.

tpdh ,Wjp FiwNtiy – FIFO

Draft Version


248 CA Sri

gbKiw 2 mynfhd;wpw;fhd rkmyFf;$w;W

nkhj;j rk

rk mynfhd;wpw;fhd

nra;Kiw 2 %yg;nghUs;

fpuak; &gh

270,000

myFfs;

1,800

fpuak; &gh 150.00

Nru;f;fg;gl;l %yg;nghUs; 66,000 1,650 40.00 Neu;f; $yp 32,700 1,635 20.00 cw;gj;jp Nke;jiy

(150% of &gh. 32,700)

49,050

1,635

30.00 240.00

gbKiw 3 rkkjpg;gha;Tf; $w;W

nra;Kiw 2 Nru;f;fg;gl;l %yg;nghUs; %yg;nghUs; $yp Nke;jiy nkhj;jk;

&gh &gh &gh &gh &gh Muk;g ,Ug;G

fpuak; kP/nr 44,000 11,500 5,400 8,100 69,000 2014 ,y;

Nru;f;fg;gl;lJ – (30 × Rs.40)

(60 × Rs.20)

(60 × Rs.30)

G+uzg;gLj;jpa

1,200 1,200 1,800 4,200 44,000 12,700 6,600 9,900 73,200

myFfs; 202,500 54,000 27,000 40,500 324,000 KbTg;nghUs; ntspaPL 246,500 66,700 3,600 50,400 397,200 ,Wjp ,Ug;G (270 ×

Rs. 40) (225 × Rs. 20)

(225 × Rs. 30)

(450×Rs. 150)

67,500 10,800 4,500 6,750 89,550

314,000 77,500 38,100 57,150 486,750

Draft Version


CA Sri

249

gbKiw 4 fzf;Ffis G+u;j;jpahf;fy; nra;Kiwf; fzf;F 3

Muk;g

myFfs; &gh myFfs; &gh KbTg;nghUs;

,Ug;G kP/t 300 69,000 nra;Kiw2 f/F 1,800 270,000 fsQ;rpa f/F 66,000 $yp f/F 32,700 cw;gj;jp Nke;jiy f/F 49,050

nghUs; f/F 1,650 397,200 ,Wjp

,Ug;G kP/nr 450 89,550

2,100 486,750 2,100 486,750

Bayya LLC fk;gdp FIFO nra;Kiwf; fpuatpay; Kiwikapidr;

nraw;gLj;JfpwJ. fle;j ,Wjp khjj;jpd; fpilf;ff;$ba jfty;fs; tUkhW.

Muk;g FiwNtiy 2,000 myFfs; p p

&gh. 3,000 cs;sPL 60,000 myFfs; fpuak; &gh. 30,000

khw;wy; fpuaq;fs;

mLj;j nra;Kiwf;F khw;wg;gl;l myFfs;

52,000 myFfs;

&gh. 20,000

,Wjp FiwNtiy 10,000 myFfs;

Muk;g FiwNtiyahdJ cs;sPl;L %yg;nghUl;fs; njhlu;gpy; 100%

G+u;j;jpahf;fg;gl;lJld; khw;wy; fpuaj;jpy; 70% G+u;j;jpahf;fg;gl;bUe;eJ. ,Wjp

FiwNtiyahdJ cs;sPl;L %yg;nghUl;fs; njhlu;gpy; 100%

G+u;j;jpahf;fg;gl;lJld; khw;wy; fpuaj;jpy; 80% G+u;j;jpahf;fg;gl;bUe;eJ.

Ntz;lg;gLtJ

khw;wy; fpuak; njhlu;gpy; rkmyFfspd; vz;zpf;ifiaf; fzpg;gpLf.

A 44,000 C 52,000 B 50,600 D 58,600

tpdh rk myFfs; kw;Wk; FIFO

Draft Version


25

CA Sri

rupahd tpil D.

Muk;g FiwNtiy

myFfs;

2,000 myFfspy; 30% G+u;j;jpahf;fg;gl Ntz;Lk; 600 ,Wjp FiwNtiy

10,000 myFfspy; 80% G+u;j;jpahf;fg;gl;lJ 8,000 Muk;gpf;fg;gl;L G+u;j;jpahd myFfs;

(Muk;g WIP + cs;sPL –,Wjp WIP) – Muk;g WIP

50,000

58,600

5.1 mwpKfk;

,Ug;G kjpg;gPl;by; FIFO Kiwf;F khw;whf epiwaspf;fg;gl;l ruhrupf; fpua

Kiw fhzg;gLfpwJ. ,k;Kiw eilKiwf;fhyg;gFjpapd; Muk;g ,Ug;G

kw;Wk; mwpKfg;gLj;jg;gl;l myFfs; ,uz;bYk; ,Ue;J cw;gj;jp nra;ag;gl;l

myFfspw;fhd epiwaspf;fg;gl;l ruhrupf;fpuak; fzpg;gplg;gLfpd;wJ. ,k;Kiwapy; fzf;fPl;L fhyg;gFjpapy; nra;Kiwf;F mwpKfg;gLj;jg;gl;l

Gjpa myFfspw;Fk; Muk;g ,Ug;G myFfspw;Fk; ,ilapy; NtWghLfs;

fhzg;glkhl;lhJ. Muk;g ,Ug;gpw;fhd fpuaKk; ,f;fhyg;gFjpapy; Vw;gl;l

fpuaKk; $l;lg;gLfpwJ. mj;Jld; Muk;g ,Ug;gpd; G+u;j;jp nra;ag;gl;l

myFfspw;F cw;gj;jpapd; KO rk myF xd;wpw;fhd ngWkjp

toq;fg;gLfpwJ.

5.2 cjhuzk;: epiwaspf;fg;gl;l ruhrupf; fpua Kiw Magpie ,U njhlu;r;rpahd nra;Kiwfspy; nghUnshd;wpid cw;gj;jp

nra;fpd;wJ. 2013 nrg;lk;gu; fhyg;gFjpapy; nra;Kiw 2 njhlu;ghd jfty;fs;

gpd;tUkhW.

Muk;g ,Ug;G 800 myFfs; G+u;j;jp nra;ag;gl;l myFfs;: &gh nra;Kiw1 %yg;nghUl;fs; 100% 47,000 Nru;f;fg;gl;l %yg;nghUl;fs; 40% 6,000 khw;wy; fpuaq;fs; 30% 10,000

63,000 2013 nrg;lk;gu; fhyg;gFjpapy;, nra;Kiw 1 ,ypUe;J 3,000 myFfs; &gh 181,000 ngWkjpapy; khw;wg;gl;ld. Nru;f;fg;gl;l %yg;nghUl;fspd; fpuak; &gh. 96,000 kw;Wk; khw;wy; fpuaq;fs; &gh. 118,000.

tpil

5 Muk;g FiwNtiyapid kjpg;gply;: epiwaspf;fg;gl;l

ruhrupf; fpua Kiw (AVCO)

Draft Version


CA Sri

25

30 nrg;lk;gu; 2013 ,y; ,Wjp ,Ug;G 1000 myFfs;. ,tw;wpy; nra;Kiw 1

,y; 100% %yg;nghUl;fs; G+u;j;jpahf;fg;gl;bUe;jd. NkYk; Nru;f;fg;gl;l %yg;nghUl;fspy; 60% ck; khw;wy; fpuaq;fspy; 40% ck; Kbtile;jpUe;jd.

Magpie ,Wjp ,Ug;G kw;Wk; ntspaPl;il kjpg;gpLtjw;fhf epiwaspf;fg;gl;l

ruhrupf;fpua Kiwia gad;gLj;JfpwJ. Ntz;lg;gLtJ

nrg;lk;gu; 2013 ,w;fhd nra;Kiw fzf;F 2 ,idj; jahupf;Ff.

jPu;T

gbKiw 1 epiwaspf;fg;gl;l ruhrupf;fpua Kiwik gpuNahfpf;fg;gLk; NghJ

Muk;g ,Ug;G myFfs; KOikahf rk myfhf fUj;jpy;

nfhs;sg;gLk;. ,Wjp ,Ug;G toikahd Kiwapy; kjpg;gplg;gLk;. rk myFf;$w;W

Muk;g

rk myFfs; nkhj;j nra;Kiw 1 Nru;f;fg;gl;l khw;wy; myFfs; %yg;nghUs; %yg;nghUs; fpuak;

,Ug;G 800 (100%) 800 800 800 G+uzg;gLj;jpa

myFfs; * 2,000 (100%) 2,000 2,000 2,000 KbTg;nghUs;

ntspaPL 2,800 2,800 2,800 2,800 ,Wjp

,Ug;G 1,000 (100%) 1,000 (60%) 600 (40%) 400 3,800 3,800 3,400 3,200

(* nra;Kiw 1 ,ypUe;J 3,000 myFfs; fop ,Wjp ,Ug;G 1,000 myFfs;)

gbKiw 2 nrg;lk;gu; 2013 ,w;fhd fpuaj;Jld; Muk;g ,Ug;gpw;fhd fpuaKk;

Nru;f;fg;gLk; gpd;G rk mynfhd;wpw;fhd fpuak; fzpg;gplg;gLk;.

rk mynfhd;wpw;fhd fpuaf;$w;W

nra;Kiw 1 Nru;f;fg;gl;l khw;wy; %yg;nghUs; %yg;nghUs; fpuak;

&gh &gh &gh Muk;g ,Ug;G 47,000 6,000 10,000 20X3 nrg;lk;gu; Nru;f;fg;gl;lJ

181,000 96,000 118,000

nkhj;jf;fpuak; 228,000 102,000 128,000

rkmyFfs; 3,800 units 3,400 units 3,200 units rk mynfhd;wpw;fhd

fpuak; &gh. 60 &gh. 30 &gh. 40

Draft Version


252 CA Sri

gbKiw 3 rkkjpg;gha;Tf; $w;W

nra;Kiw1 %yg;nghUs;

&gh KbTg;nghUs; ntspaPL

Nru;f;fg;gl;l%yg;nghUs;

&gh

khw;wy; fpuaq;fs;

&gh

nkhj;j fpuak; &gh

(2,800 myFfs;) 168,000 84,000 112,000 364,000 ,Wjp ,Ug;G 60,000 18,000 16,000 94,000 458,000

gbKiw 4 nra;Kiwf; fzf;F 2 myFfs; &gh myFfs; &gh Muk;g KbTg;nghUs; ,Ug;G kP/t 800 63,000 f/F 2,800 364,00

nra;Kiw 1 f/F 3,000 181,000 Nru;f;fg;gl;l %yg;nghUs; 96,000 khw;wy; fpuak; ,Wjp 118,000 ,Ug;G kP/nr 1,000 94,000 3,800 458,000 3,800 458,000

5.3 ve;j Kiw gad;gLj;jg;gl Ntz;Lk;? epiwaspf;fg;gl;l ruhrup fpua Kiwapid tpl FIFO ,Ug;G kjpg;gPl;L Kiw

nghJthf gad;gLj;jg;gLfpd;wJ. mj;Jld; Kud;ghlhf Rl;bf;fhl;lhjtplj;J

,k;KiwNa gad;gLj;j Ntz;Lk;. Muk;g ,Ug;G njhlu;gpy; tiuaWf;fg;gl;l

jfty;fs; ckf;F toq;fg;gl;bUe;jhy; FIFO Kiwah my;yJ

epiwaspf;fg;gl;l ruhrup Kiwah gad;gLj;j Ntz;Lk; vd;gij ePu; fz;L

gpbf;fyhk;. ,jw;fhd tpjpfs; gpd;tUkhW. (a) Muk;g ,Ug;gpd; xt;nthU fpua %yj;jpdJk; G+u;j;jpahf;fg;gl;l msT

nrhy;yg;gl;bUe;J mjd; ngWkjp jug;glhjtplj;J ePu; FIFO Kiwia

cgNahfpf;f Ntz;Lk;. (b) Muk;g ,Ug;gpd; xt;nthU fpua %yj;jpdJk; G+u;j;jpahf;fg;gl;l msT

jug;glhky; mjd; ngWkjp jug;gLkplj;J ePu; epiwaspf;fg;gl;l ruhrup

fpua Kiwia cgNahfpf;f Ntz;Lk;.

Draft Version


CA Sri

253

Mf];l; khj fhyg;gFjpapy;, njhopw;rhiynahd;W 20,000 myFfspw;fhd

cw;gj;jpapid Muk;gpj;jJ. khjj;jpd; Muk;gj;jpy; gFjpastpy; G+u;j;jpahd

myFfs; vJTkpy;iy. Mdhy; khj ,Wjpapy; 2000 myFfs;

fhzg;gl;ld.,tw;wpy; 40% kl;LNk G+u;j;jp nra;ag;gl;bUe;jJ. ,k;khjj;jpw;fhd

fpuaq;fs; &gh. 3,722,400.

Ntz;lg;gLtJ

(a) ,k;khjj;jpy; fhzg;gl;l ,Wjp FiwNtiyfspd; rkmyFfs; vj;jid

vd;gijf; fzpg;gpLf. A 20,000 C 18,000 B 2,000 D 800

(b) nra;Kiwf; fzf;fpy; fhl;lg;gl;bUf;Fk; G+uzkhf G+u;j;jpnra;ag;gl;l

ntspaPl;bd; nkhj;j ngWkjpapidf; fzpg;gpLf.

A Rs. 3,960,000 C Rs. 3,722,400 B Rs. 3,564,000 D Rs. 3,350,160

(a) rupahd tpil D. FiwNtiyapd; rkmyFfs; = 40% × 2,000 = 800

(b) rupahd tpil B. Kbtile;j nkhj;j ntspaPL 18,000 myFfs;

nkhj;j rk myFfs; = 18,000 100% 18,000 2,000 × 40% 800

18,800

rk mynfhd;wpw;fhd fpuak; = 3,722,400/18,800 = &gh. 198 ∴ G+uzkhf G+u;j;jpnra;ag;gl;l ntspaPl;bd; ngWkjp: 18,000 × 198 = &gh. 3,564,000

tpdh rk myFfs;

tpil

Draft Version


254 CA Sri

nra;Kiwf; fpuatpay;

• nra;Kiwf;fputpay; vd;gJ cw;gj;jpfs; my;yJ Ntiyfs; toikahd

njhlu; cw;gj;jpr; nra;Kiw ,ay;Gld; njhlu;Gila fhuzj;jpdhy;

mtw;iw jdpj;jdp myFfshf milahsq;fhz Kbahjtplj;J

gad;gLj;jg;gLfpd;w KiwahFk;. Vnddpy; toikahf njhlu;r;rpahd

,ay;Gila cw;gj;jpr; nra;KiwfSld; njhlu;GilajhFk;.

• nra;Kiwf; fpuatpay; ehd;F gpujhd gbKiwfshy;

ikag;gLj;jg;gLfpd;wJ.xt;nthU gbKiwapYk; nra;ag;gLfpd;w Jy;ypakhd

NtiyahdJ rhjhuz el;lq;fs;, fopTg; ngWkjp, Muk;g my;yJ ,Wjp

FiwNtiy vd;gd ,Uf;fpd;wdth vd;gjpy; jq;fpapUf;Fk;.

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy; gbKiw 2 ntspaPL, el;lq;fs; kw;Wk; FiwNtiy vd;gtw;wpd;

myFf;fpuaj;ijf; fzpg;gply; gbKiw 3 ntspaPL, el;lq;fs; kw;Wk; FiwNtiy vd;gtw;wpd;

nkhj;jf;fpuaj;ijf; fzpg;gply; gbKiw 4 fzf;Fisg; G+u;j;jpahf;Fjy;

• nra;Kiwapy; el;lq;fs; Vw;glyhk;. xU Fwpj;j kl;lj;jpyhd el;lq;fs;

vjpu;ghu;f;fg;gl;lhy; me;el;lq;fs; rhjhuz el;lq;fs; vdg;gLk;.el;lq;fs;

vjpu;ghu;f;fg;gLk; el;lq;fis tpl mjpf mstpy; Vw;gl;lhy; mit mrhjhuz

el;lq;fs; vdg;gLk;. el;lq;fs; vjpu;ghu;f;fg;gLk; el;lq;fis tpl Fiwthf

Vw;gbd; mt;tpuz;Lf;Fk; ,ilapyhd NtWghL mrhjhuz ,yhgk;

vdg;gLfpd;wJ.

• rk mynfhd;Wf;fhd fpuaj;ijf; fzpg;gpLtjw;F Kd; rhjhuz el;lj;jpd; fopTg;ngWkjp toikahf %yg;nghUl;fspd; fpuaj;jpypUe;J fopf;fg;gLfpd;wJ. mrhjhuz el;lq;fs; kw;Wk; ,yhgq;fs; vd;gd xUNghJk; cw;gj;jpfspd; rpwe;j myFfis

6 $l;L cw;gj;jpfs;

$l;L cw;gj;jpfs; vd;gJ nra;Kiwnahd;wpy; gpupf;fg;g;l ,U my;yJ mjw;F

Nkw;gl;l cw;gj;jpfshFk;. xt;nthd;Wk; kw;iwaitAld; xg;gpLifapy;

Fwpg;gplj;jf;f ngWkjpiaf; nfhz;bUf;Fk;. Jiz cw;gj;jpfs; vd;gJ

nra;Kiwnahd;wpypUe;jhd jw;nrayhd cw;gj;jpahFk;. ,J gpujhd

cw;gj;jpAld; xg;gpLifapy; Kf;fpaj;Jtkw;w ngWkjpiaf; nfhz;bUf;Fk;. $l;L cw;gj;jpfs; kw;Wk; Jiz cw;gj;jpfs; vd;gtw;iw jdpj;jdpahf

milahsq; fhzf;$ba Gs;sp gpsT Gs;sp my;yJ gpupg;G Gs;spfs; vd

miof;fg;gLfpwJ. ,g;Gs;sp tiu Vw;gLk; nryTfs; nghJthd nryTfs;

my;yJ $l;L nryTfs; vd miof;fg;gLfpd;wd.

$l;L nryTg; gfpu;tpd; gpujhd Kiwfs;, xt;nthd;Wk; gpd;tUkhW fzprkhd

NtWgl;l ngWNgWfisj; juf;$bait.

• ngsjPf mstPL

• tpw;gidg; ngWkjpAld; neUq;fpa gfpu;T Kiw: gpsT Gs;spapy; tpw;gidg; ngWkjp

$l;L nrytPdq;fis gfpu;tjw;F tpw;gidg; ngWkjpAld; neUq;fpa gfpu;T

Kiw kpfTk; gutyhf gad;gLj;jg;gLk; KiwahFk;. Vnddpy; (NkYk;

nra;Kiwf; fpuaq;fspd; tpisTfis Gwf;fzpj;J) midj;J cw;gj;jpfSk;

xNu ,yhgj;ij milfpd;wd vdf; fUJfpwJ.

Draft Version


CA Sri

255

ghjpf;fhJ. mrhjhuz el;lq;fspd; fopTg; ngWkjp nra;Kiwf; fzf;fpy; nryT itf;fg;gLtjpy;iy. mj;Jld; mrhjhuz el;lk; kw;Wk; ,yhgk; vd;gd rpwe;j nghUs; cw;gj;jpapd; KOf;fpuaj;jpidAk; xj;jjhf ,Uf;Fk;.

• xU fhyg;gFjpapd; ,Wjpapy; gFjpastpy; G+u;j;jpahd myFfs; ,Uf;Fk;

NghJ, ( ,Wjp FiwNtiy ,Uf;Fkhdhy;) G+u;j;jp nra;ag;gl;l

myFfspw;fhd fpuaj;ijj; jPu;khdpg;gjw;fhf cw;gj;jpapd; rk myFfisf;

fzpg;gpLtJ mtrpakhdjhFk;.

• Muk;g FiwNtiyahdJ Kjy; cs; Kjy; ntsp Kiwapy; (FIFO) my;yJ epiwaspf;fg;gl;l ruhrup Kiwapy; (AVCO) fzf;F itf;f

KbAk;.

Prema LLC ,U cw;gj;jp nra;Kiwfis nraw;gLj;Jk; njhopw;rhiynahd;iw

nfhz;Ls;sJ.rhjhuz tpuak; nra;Kiwapy; 10% Kk; nra;Kiw 1 ,d;

fopTg;nghUl;fs; mynfhd;Wf;F &gh. 500 gbAk; nra;Kiw 2 ,d;

fopTg;nghUl;fs; mynfhd;Wf;F &gh.3000 gbAk; tpw;gid nra;ag;gLk;.

nra;Kiw 1 ,ypUe;jhd ntspaPL nra;Kiw 2 ,w;F khw;wg;gLfpwJ.

nra;Kiw 2 ,d; ntspaPL KbTg;nghUshf tpw;gidf;F jahuhfpwJ. fhyg;gFjp 5 ,w;fhd fpuak; njhlu;ghd nghUj;jkhd jfty;fs; gpd;tUkhW.

nra;Kiw1 nra;Kiw 2 myFfs; &gh'000 myFfs; &gh '000

cs;sPl;L %yg;nghUl;fs; 2,000 8,100 nra;Kiw 2 f;F khw;wg;gl;lJ 1,750 nra;Kiw 1 ,ypUe;J %yg;nghUl;fs; 1,750 Nru;f;fg;gl;l %yg;nghUl;fs; 1,250 1,900 cw;gj;jp kw;Wk; Nke;jiy 10,000 22,000 KbTg;nghUSf;fhd ntspaPL 2,800 Ntz;lg;gLtJ

gpd;tUk; fpuaf; fzf;Fisj; jahupf;Ff.

(a) nra;Kiw 1 (b) nra;Kiw 2 (c) mrhjhuz el;lk;

(d) mrhjhuz ,yhgk;

(e) fopTg;nghUs;

tpdh fpuaf; fzf;fPL

Draft Version


256 CA Sri

(a) nra;Kiw 1


2,000 myFfspy; rhjhuz el;lk; 10% = 200 myFfs;, mj;Jld;

cz;ik el;lk; (2,000 – 1,750) = 250 myFfs;. ,jd; fUj;J vd;dntdpy; mrhjhuz el;lk; 50 myFfs;. cz;ik ntspaPL 1,750 myFfs; mrhjhuz el;lk; 50 myFfs; vjpu;ghu;f;fg;gl;l ntspaPL (90% of 2,000) 1,800 myFfs;


(i) &gh.500 myF tpiyapy; 250 myF fopTg;nghUl;fspd;

nkhj;j ngWkjp =&gh. 125,000. ,tw;iw ehk; rhjhuz

el;l fopTg;ngWkjp kw;Wk; mrhjhuz el;l fopTg;ngWkjp

vd;gtw;Wf;fpilapy; gfpug;gl Ntz;Lk;.

&gh'000 rhjhuz el;lk; 100 mrhjhuz el;lk; 25 nkhj;j fopT (250 myFfs; × &gh. 500) 125

(ii) ntspaPl;bd; xU myFf;fhd fpuaj;ijf; fzpg;gpLtjw;F

Kjypy; nra;Kiwapd; %yg;nghUs; fpuaj;jpypUe;J

rhjhuz el;lj;jpd; fopTg;ngWkjpia fopf;f Ntz;Lk;.

gpd;du; rhjhuz el;lf; fopTg; ngWkjp nra;Kiwf;

fzf;fpy; nryT itf;fg;gl Ntz;Lk;. nra;Kiw 1

,w;fhd myFf;fpuak; gpd;tUkhW fzpg;gplg;gLk;.

vjpu;ghu;f;fg;gl;l ntspaPl;bd; myFf;fpuak;

nkhj;jf; fpuak; &gh'000 &gh '000

%yg;nghUl;fs; 8,100 fop rhjhuz el;lk; 100 fopTg; ngWkjp*

8,000

(÷ 1,800)

4.44 $yp kw;Wk; 10,000 (÷ 1,800) 5.56 Nke;jiy nkhj;jk;

18,000

(÷ 1,800)

10.00

* ,J %yg;nghUs; fpuaj;jpw;F vjpuhf rhjhuz el;l

fopTg; ngWkjpapy; toikahf rPuhf;fk; nra;ag;gLk;.

tpil

Draft Version


CA Sri

257

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;Wf;fhd nkhj;jf; fpuaj;ijf;

fzpg;gply;. &gh '000

ntspaPL (1,750 myFfs; × &gh. 10K) 17,500 rhjhuz el;lk; (200 myFfs; × &gh. 500) 100 mrhjhuz el;lk; (50 myFfs; × &gh. 10K) 500

18,100

gbKiw 4 fzf;Ffisg; G+u;j;jpahf;fy; nra;Kiwf; fzf;F 1

myFfs; %yg;nghUs; 2,000

& '000 8,100

nra;Kiw 2

myFfs; 1,750

&'000 17,500

$yp kw;Wk;

f;F ntspaPL* rhjhuz el;lk;

Nke;jiy 10,000 (fopT f/F) 200 100

2,000

18,100

mrhjhuz el;lk f/F *

50

2,000

500

18,100 * &gh. 10,000 myF tpiyapy;.

(b) nra;Kiw 2


nra;Kiwf;Fl;gLj;jg;gl;l myFfspy; 10% rhjhuz el;lk; =(1,750 (nra;Kiw 1 ,ypUe;J) + 1,250) ,y; 10% = 300 myFfs;. mj;Jld; cz;ik el;lk; (3,000 – 2,800) = 200 myFfs;, MfNt ,q;Nf mrhjhuz ,yhgk; 100 myFfs;.

fhyg;gFjpapd; vjpu;ghu;f;fg;gl;l ntspaPl;bid(rhjhuz

ntspaPL) miltjw;F cz;ik ntspaPl;bypUe;J ,tw;iw

fopf;f Ntz;Lk;. ntspaPl;bd; vjpu;ghu;f;fg;gl;l myFfs;

myFfs;

cz;ik ntspaPL 2,800 mrhjhuz ,yhgk; (100) vjpu;ghu;f;fg;gl;l ntspaPL(90% of 3,000) 2,700


(i) &gh.3000 myF tpiyapy; 200 myF fopTg;nghUl;fspd;

nkhj;j ngWkjp =&gh. 600,000. ,tw;iw ehk; rhjhuz

el;l fopTg;ngWkjp kw;Wk; mrhjhuz ,yhg

fopTg;ngWkjp vd;gtw;Wf;fpilapy; gfpug;gl Ntz;Lk;.

mrhjhuz ,yhg ngWkjp vjpu;kiwahdJ. &gh '000

rhjhuz el;l fopTg;ngWkjp 300 myFfs; × &. 3K 900 mrhjhuz el;l fopTg;ngWkjp 100 myFfs; ×&. 3K (300) cz;ik el;lj;jpd; fopTg;ngWkjp 200 myFfs; × &. 3K 600

Draft Version


258 CA Sri

(ii) ntspaPl;bd; xU myFf;fhd fpuaj;ijf; fzpg;gpLtjw;F

Kjypy; nra;Kiwapd; %yg;nghUs; fpuaj;jpypUe;J

rhjhuz el;lj;jpd; fopTg;ngWkjpia fopf;f Ntz;Lk;.

gpd;du; rhjhuz el;lf; fopTg; ngWkjp nra;Kiwf;

fzf;fpy; nryT itf;fg;gl Ntz;Lk;. nra;Kiw 2

,w;fhd myFf;fpuak; gpd;tUkhW fzpg;gplg;gLk;.

nra;Kiw 1 ,ypUe;J khw;wg;gl;l

ntspaPl;bd; vjpu;ghu;f;fg;gl;l

nkhj;jf; fpuak; myFf;fpuak; &gh '000 &gh '000

17,500

%yg;nghUs;

nra;Kiw 2 ,y; Nru;f;fg;gl;lJ 19,400

fop rhjhuz el;lj;jpd; 900 fopTg;ngWkjp

18,500 (÷ 2,700) 6.85 $yp kw;Wk; Nke;jiy 22,000 (÷ 2,700) 8.15

40,500 (÷ 2,700) 15.00

gbKiw 3 ntspaPL kw;Wk; el;lq;fs; vd;gtw;Wf;fhd nkhj;jf;fpuaj;ijf; fzpg;gply;

&gh'000 ntspaPL (2,800myFfs; × &. 15K) 42,000 rhjhuz el;lk; (300 myFfs;× &. 3K) 900 42,900 mrhjhuz ,yhgk; (100 myFfs; × &. 15K) (1,500) 41,400

gbKiw 4 fzf;Fis G+u;j;jpahf;Fjy;

nra;Kiwf; fzf;F 2

nra;Kiw 1

myFfs;

1,750 & '000 17,500

Kbtile;j

myFfs; 2,800

& '000 42,000

,ypUe;J Nru;f;fg;l;l

1,250

1,900

ntspaPL

%yg;nghUs; $yp kw;Wk;

rhjhuz el;lk;

300

900

Nke;jiy 22,000 (fopT f/F ) 3,000 41,400 mrhjhuz 100 1,500 ,yhg f/F

3,100

42,900

3,100

42,900

Draft Version


CA Sri

259

(c) kw;Wk; (d)

mrhjhuz el;lk; kw;Wk; mrhjhuz ,yhgf; fzf;F

xt;nthU nra;Kiwf;Fk; %d;W tplaq;fis xd;W my;yJ Vida fzf;Ffs; gjpT nra;Ak;.

(i) fpuak;/mrhjhuz el;lj;jpd; ngWkjp/,yhgk; (nra;Kiwf;

fzf;F njhlu;ghd gjpTfs;). (ii) mrhjhuz el;lk; my;yJ ,yhgj;jpd; fopTg; ngWkjpf;F vjpuhf

gjpT nra;ag;gLk;. (iii) kPjpj; njhif ,yhgj;ij rPuhf;Fk; tifapy;

,yhgel;lf; $w;wpy; gjpT nra;ag;gLfpwJ.

nra;Kiw 1

fopT f/F (mrhjhuz ,yhgj;jpd;

fopTg; ngWkjp )


& '000 500

fopT f/F (mrhjhuz

& '000

el;lj;jpd; fopTg; ngWkjp) 25

,yhgk; kw;Wk;

el;lk; (kPjp)

475 500 500

mrhjhuz ,yhgf; fzf;F & '000 & '000

nra;Kiw 2 1,500

300 ,yhgk; kw;Wk; el;lk; (kPjp)

(e) fopTf; fzf;F

1,200

1,500 1,500

,it fopthf;fg;gl;l myFfspd; cz;ikahd fhRg; ngWkjpapy; nryT

itf;fg;gLfpwJ. Vida gjpTfs; nra;Kiwf; fzf;fpy; ,lk;ngWfpd;w

mrhjhuz el;lk; kw;Wk; mrhjhuz ,yhgf; fzf;Ffspy; milahsk;

fhzg;gly; Ntz;Lk;. fopTf; fzf;F

&'000 & '000 rhjhuz el;lk; fhR: nra;Kiw 1 (200 × &. 500) nra;Kiw 2 (300 ×

100 nra;Kiw 1 foptpd; tpw;gid (250 × &. 500)

900 fhR:

125

&. 3K) mrhjhuz el;lk; f/F

25

nra;Kiw 2 foptpd; tpw;gid (200 × &.

600

mrhjhuz ,yhgk; f/F 300 1,025 1,025

Draft Version


26

CA Sri

nra;Kiw 1

cs;sPL %yg;nghUs;

nra;Kiw 2

6.1 $l;L cw;gj;jpfs; kw;Wk; Jiz cw;gj;jpfs; $l;L cw;gj;jpfs; vd;gJ xNu nra;Kiw eltbf;ifapypUe;jhd ntspaPl;bd;

,uz;L my;yJ mjw;F Nkw;gl;l cw;gj;jpfshFk;. Mdhy; gpsT Gs;sp tiu

mtw;iw xd;Wf;nfhd;W gpupj;jwpa KbahJ. Jiz cw;gj;jp vd;gJ ,izT my;yJ ,uz;lhk; epiy cw;gj;jpahFk;(xU

nra;Kiwapd; tpisthf vOfpwJ) mjd; kjpg;G Kjdlik cw;gj;jpAld;

xg;gpLk; NghJ rpwpaJ.

(a) $l;L cw;gj;jpfs; fzprkhd tpw;gidg; ngWkjpiaf; nfhz;Ls;sd.

mit tpw;gidf;Fj; jahuhFk; Kd; Nkyjpf nra;Kiwf;F cl;gLj;j

Ntz;bapUf;Fk;. $l;Lj; jahupg;Gf;fs; mjpfupf;Fk; cjhuzkhf

vz;nza; Rj;jpfupg;G njhopw;rhiyapy; Bry; vupnghUs;, ngw;Nwhy;,ghu/gpd; kw;Wk; Y}g;upfz;Lfs; vd;gd xNu nra;KiwapypUe;J

cw;gj;jp nra;ag;gLfpd;wd.

(b) Jiz cw;gj;jpapd; jdpj;Jtkhd mk;rk; vd;dntdpy; gpujhd

cw;gj;jpAld; xg;gpLifapy; xg;gPl;lstpy; Fiwthd tpw;gidg;

ngWkjpAilaJ. kuf; ifj;njhopypy; cjhuzkhf Jiz cw;gj;jpfspy;

kuj;J}s;, rpwpa ntl;Lj; Jz;Lfs; kw;Wk; gl;ilfs; vd;gd mlq;Fk;.

$l;Lj; cw;gj;jpia Jiz cw;gj;jpapypUe;J rupahf vJ gpupj;Jf; fhl;LfpwJ?

(a) $l;L cw;gj;jp Kf;fpakhdnjhU tpw;gidf;Ffe;j nghUshff;

fUjg;gLfpwJ mj;Jld; mJ jdpj;jdpahf fpuakplg;gLfpwJ. xt;nthU

$l;L cw;gj;jpapd; ,yhgj;ijAk; fpuaf; fzf;Ffspy; kjpg;gpl Ntz;Lk;.

(b) Jiz cw;gj;jp tpw;gidf;Ffe;j nghUshf Kf;fpaj;Jtkw;wJ. mj;Jld;

mJ ve;jnthU tUthia <l;bdhYk; mJ epWtdj;jpw;F xU ‘cgfhuk;’ MFk;. Vnddpy; xg;gPl;lstpy; Kf;fpaj;Jtkw;wJ. Jiz cw;gj;jpfs;

jdpj;jdpahf fpuakplg;gLtjpy;iy.

6.2 $l;L cw;gj;jpfSf;fhd fzf;fPL njhlu;ghd gpur;rpidfs; ,g; gpupf;Fk; Gs;spf;F Kd;du; Vw;gLk; fpuaq;fs; nghJthd my;yJ $lL

fpuaq;fs; MFk;. NkYk; ,it xt;nthU $l;L cw;gj;jpfSf;Fk; rpy

tpjj;jpy; xJf;fg;gl Ntz;Lk; ( gfpu;T). gpd;tUk; khjpupg;gl vLj;Jf;fhl;by;

,uz;L ntt;NtW gpsT Gs;spfs; cs;sd. (1) gpsT Gs;sp (2) gpsT Gs;sp

Jiz cw;gj;jp X Jiz cw;gj;jp Y

cU 10.1

$l;L

cw;gj;jp D $l;L

cw;gj;jp B

$l;L cw;gj;jp A $l;L

cw;gj;jp C

Draft Version


CA Sri

26

$l;L cw;gj;jpfSf;fhd fzf;fPl;Lg; gpur;rpidfs; mbg;gilapy; ,U ntt;NtW tiffisf; nfhz;Ls;sJ.

(a) ,Wjp ,Ug;GfSf;F ngWkjp ,Ltjw;Fk; xt;nthU cw;gj;jpfSf;fhd

tpw;gidf; fpuaj;jpidg; ( kw;Wk; ,yhgk;) ngWkjp ,Ltjw;Fk;

cw;gj;jpfSf;fpilapy; nghJthd fpuaq;fs; vt;thW gfpug;gl Ntz;Lk;?

(b) nra;Kiwapd; xU fl;lj;jpy; $l;L cw;gj;jpia tpw;gid nra;tJ mjpf

,yhgk; jUkh my;yJ cw;gj;jpia NkYk; nra;Kiwg;gLj;jp gpd;du;

xU fl;lj;jpy; tpw;fyhkh?

6.3 nghJthd fpuaq;fSldhd njhlu;G $l;L cw;gj;jpfSf;fhd fpuatpay; gpur;rpidahdJ nghJthd fpuaq;fisg;

gw;wpajhFk;. mjhtJ ,Wjp ntspaPl;bd; myFfSf;F ,ilapy; mtw;wpd;

‘gpsT Gs;sp’ tiu gfpug;gLk; nghJthd nra;Kiwf; fpuaq;fshFk;. gpd;tUk;

fhuzq;fSf;fhf jdpg;gl;l $l;L cw;gj;jpfSf;F ,ilapy; nghJthd

nryTfis gfpu;e;J nfhs;s rpy Kiwfs; tFf;fg;gl Ntz;Lk;.

(a) xt;nthU $l;L cw;gj;jpapd; ,Wjp ,Ug;GfSf;F ngWkjpaply; (b) xt;nthU $l;L cw;gj;jpapypUe;Jk; fpuaq;fs; kw;Wk; ,yhgq;fisg;

gjpT nra;jy; (c) tpiyaply; jPu;khdq;fSf;F cjTjy; ,q;Nf nghJthd fpua gpur;rpidfSf;fhd rpy cjhuzq;fs; jug;gl;Ls;sJ.

(a) jahupf;fg;gl;l $l;L cw;gj;jpfSf;F ,ilapy; vz;nza;

Rj;jpfupg;Gf;fhd nghJthd nryTfis vt;thW gfpu;tJ (

ngw;Nwhy;, eg;jh, kz;nzz;nza; kw;Wk; gy)

(b) njhiyNgrp tiyaikg;ig cr;r kw;Wk; kypthd tpfpj

Neuq;fspy; my;yJ cs;Su; kw;Wk; ePz;l J}u

miog;GfSf;F ,ilapy; njhiyNgrp tiyaikg;ig

,af;Ftjw;fhd nghJthd fpuaq;fis vt;thW gfpu;tJ.

xt;nthU cw;gj;jpf;Fk; nghJthd fpuaq;fis gfpu;tjw;F my;yJ xJf;fPL

nra;tjw;fhd mbg;gilia epWt gpd;tUk; gy;NtW Kiwfs; fhzg;gLfpwJ.

• ngsjPf mstPL


6.4 nghJthd fpuaq;fSldhd njhlu;G: ngsjPf mstPL ngsjPf mstPl;bd; %yk; xt;nthU cw;gj;jpapd; ntspaPLk; epiw my;yJ

mstpd; %yk; nkhj;j ntspaPl;bw;F jhq;Fk; tpfpjj;jpd; mbg;gilapy;

nghJthd fpuaq;fs; $l;L cw;gj;jpfSf;Fg; gfpug;gLfpd;wd.

,jw;F vLj;Jf;fhl;lhf ,U cw;gj;jpfs; ,Uf;Fk; nra;Kiwapy;

cw;gj;jp 1 kw;Wk; cw;gj;jp 2 fhzg;gLfpd;wJ. gpuptilAk;

Draft Version


26

CA Sri

Gs;spapy; nghJthd fpuak; &gh. 3,000,000 kw;Wk; xt;nthU

cw;gj;jpapd; ntspaPL KiwNa 600 njhd;fs; kw;Wk; 1200

njhd;fs; njhd;ndhd;W &gh.4000 gb cw;gj;jp 1 ck; njhd;ndhd;W &gh.2000 gb cw;gj;jp 2 ck; tpw;gid nra;ag;gl;lJ.

ntspaPl;bd; njhd; mbg;gilapy; cw;gj;jp 1 kw;Wk; cw;gj;jp 2

,w;F ,ilpy; nghJthd fpuaq;fs; (&gh.3000) gpupf;fg;

Draft Version

Draft Version


262 CA Sri

cw;gj;jp 1 ntspaPL 600 njhd;

+

cw;gj;jp 2 1,200 njhd;

nkhj;jk; 1,800 njhd;

nghJthd fpuaj;jpd; tpfpjk; 600 + 1,200

1,800 1,800

& '000

& '000

& '000 gq;fplg;gl;l fpuak; 1,000 2,000 3,000 tpw;gid 2,400 2,400 4,800 ,yhgk; 1,400 400 1,800

,yhg / tpw;gid tpfpjk; 58.3% 16.7% 37.5%

ngsjPf mstPL gpd;tUk; tiuaiwfisf; nfhz;Ls;sJ.

(a) nra;Kiwfspd; NghJ cw;gj;jpfs; ntt;NtW epiyfshfg;

gpupf;fg;gLfpd;wd. cjhuzkhf xU cw;gj;jp thA kw;Wk; VidaJ

jputkhf ,Ue;jhy; ,k;Kiw nghUj;jkw;wJ.

(b) ,k;Kiw jdpg;gl;l cw;gj;jpfspd; xg;gPl;lstpy; tUkhdk; <l;Lk;

mbg;gilfis fzf;fpy; vLj;Jf;nfhs;shJ. ,jd; tpisthf

cw;gj;jpnahd;W kpfTk; ,yhgfukhdjhfTk; kw;iwaJ el;lq;fis

Vw;gLj;jjhkYk; Njhd;w Ntz;Lk;.

6.5 nghJthd fpuaq;fSldhd njhlu;G : gpsT Gs;spapy;

tpw;gidg; ngWkjp nghJthd fpuaq;fspd; xg;gPl;L tpw;gid ngWkjp gfpu;Tld;, tUkhdj;ij

cw;gj;jp nra;tjw;fhd cw;gj;jp jpwDf;F Vw;g fpuak; xJf;fg;gLfpwJ.

,k;Kiw gutyhf gad;gLj;jg;gLfpwJ.Vnddpy; rhjhuz re;ijg;gLj;jy;

epiyikfspd; fPo; midj;J cw;gj;jpfSf;Fk; rpy ,yhg vy;iyia

milz Ntz;Lk; vd;w mDkhdk; jpUg;jp mspf;fpwJ. nghJthd fpuaq;fs;

rk;ge;jg;gl;l Fwpg;gpl;l nra;KiwapypUe;jhd nkhj;j ntspaPl;bd; tpw;gidg;

ngWkjpapidgg; nghWj;J mt; cw;gj;jpfspd; tpw;gid (re;ij) ngWkjp

xt;nthU cw;gj;jpfSf;Fk; gfpug;gLfpwJ. cw;gj;jp 1 f;fhd myF tpw;gid

tpiy &gh. 4000 kw;Wk; cw;gj;jp 2 f;fhd myF tpw;gid tpiy &gh. 2000

vdf;nfhz;L Kd;djhf toq;fg;gl;l cjhuzj;ijg; gad;gLj;Jf.

(a) gpsT Gs;spf;fhd nra;Kiwfspd; nghJthd fpuaq;fs;

Rs. 3.0m

(b) njhd;ndhd;W &gh.4000 gb cw;gj;jp 1 ,d; tpw;gid ngWkjp

Rs. 2.4m

(c) njhd;ndhd;W &gh.2000 gb cw;gj;jp 2 ,d; tpw;gid ngWkjp

Rs. 2.4m

tpw;gid

cw;gj;jp 1 &gh. 2.4m

cw;gj;jp 2 &gh. 2.4m

Total &gh. 4.8m

Draft Version


CA Sri

263

nghJthd fpuaj;jpd; tpfpjk; gq;fplg;gl

2.4

4.8

2.4 4.8

Draft Version


264 CA Sri

& '000 & '000 & '000 gq;fplg;gl;l fpuak; 1,500 1,500 3,000 tpw;gid 2,400 2,400 4,800 ,yhgk; 900 900 1,800

,yhg / tpw;gid tpfpjk; 37.5% 37.5% 37.5%

nghJthd fpuaq;fis xJf;Ftjw;F Nkw;fz;l Kiwfisg; gad;gLj;Jtjd;

tpisthf Vw;gLk; nkhj;j ,yhg tpfpjj;jpd; xg;gPL, njhlu;Gila tpw;gid

ngWkjp gfpu;T Kiwapd; mjpf Vw;Wf; nfhs;siy tpsf;FfpwJ. ngsjPf

mstPL cw;gj;jp 1 f;F mjpf ,yhg vy;iyia mspf;fpwJ Vnddpy;

cw;gj;jp 1 mjpf ,yhgk; <l;lf;$baJ vd;gjdhy; my;y. Mdhy; mjw;F

nghJthd fpuaq;fspy; rpwpa gq;F toq;fg;gLfpwJ.

6.6 nra;Kiwf; fzf;fpy; $l;L cw;gj;jpfs; nra;Kiwf; fzf;fpDs; $l;L cw;gj;jpfs; vt;thW cs;slf;fg;gLfpwJ

vd;gij ,t;cjhuzk; tpsf;FfpwJ.

6.7 cjhuzk;: $l;L cw;gj;jpfs; kw;Wk; nra;Kiwf; fzf;Ffs; nghJthd nra;Kiwnahd;wpy; %d;W $l;L cw;j;jpfs; jahupf;fg;gLfpd;wd.

,J njhlu;r;rpahf ,uz;L epiyfisf; nfhz;Ls;sJ. nra;Kiw 1 ,ypUe;J

ntspaPL nra;kiw 2f;F khw;wg;gLfpwJ. mj;Jld; nra;Kiw 2 ,d; ntspaPL, Hans, Nils kw;Wk; Bumpsydaisies vDk; %d;W $l;L cw;gj;jpfis

cs;slf;fpAs;sJ. midj;J $l;L cw;gj;jpfSk; jahpf;fg;gl;lTld;

tpw;fg;gLfpd;wd.

2016 k; Mz;bd; fhyg;gFjp 2 f;fhd juTfs; gpd;tUkhW.

Muk;g kw;Wk; ,Wjp ,Ug;G Neu; %yg;nghUs;

nra;Kiw 1 ,y;iy

nra;Kiw 2 ,y;iy

(30,000 myFfs; mynfhd;W

&.2000 tpiyapy;) &gh. 60m –

khw;wy; fpuaq;fs; &gh. 76.5m &gh. 226.2m rhjhuz el;lk; cs;sPl;by; 10% cs;sPl;by; 10% rhjhuz el;lj;jpd; fopTg;ngWkjp &gh. 500 per unit &gh. 2,000 per unit ntspaPL 26,000 myFfs; Han 10,000

myFfs; Nil 7,000 myFfs;

Bumpsydaisy 6,000 myFfs;

tpw;gid tpiyfs; Han mynfhd;W &gh. 18,000 , Nil mynfhd;W &gh. 20,000 kw;Wk; Bumpsydaisy mynfhd;W &gh. 30,000.

Draft Version


CA Sri

265

Ntz;lg;gLtJ

(a) nra;Kiwf; fzf;F 1 ,idj; jahupf;Ff.

(b) gq;fPl;bd; tpw;gid ngWkjp Kiwapidg; gad;gLj;jp nra;Kiwf;

fzf;F 2 ,idj; jahupf;Ff.

(c) $l;L cw;gj;jpf;fhd ,yhgf; $w;wpidj; jahupf;Ff.

jPu;T

(a) nra;Kiw1 rk myFfs; nkhj;j rk myFfs; myFfs;

nra;Kiw 2 f;F ntspaPL 26,000 26,000 rhjhuz el;lk; 3,000 0 mrhjhuz el;lk; (kPjp) 1,000 1,000

30,000 27,000

nra;Kiw 1,d; fpuak; & '000

Neu; %yg;nghUs; 60,000 khw;wy; fpuaq;fs; 76,500

136,500 fop rhjhuz el;lj;jpd; fopTg;ngWkjp (3,000 × &. 500) 1,500

135,000

rk mynfhd;Wf;fhd fpuak; = 135,000,000 = &. 5,000 27,000

nra;Kiwf; fzf;F 1

Neu; %yg;nghUs;

&Mn 60.0 nra;Kiw 2 f;F n p PL

& Mn

khw;wy; fpuaq;fs;

76.5 (26,000 ×&. 5K) rhjhuz el;lk; (fopTg; ngWkjp)

1.5

mrhjhuz

5.

136.5

&. 5K) 136.5

(b) nra;Kiw 2 rk myFfs;

nkhj;j rk

myFfs; myFfs; cw;gj;jp nra;ag;gl;l Hans myFfs; produced 10,000 10,000 cw;gj;jp nra;ag;gl;l Nils myFfs; 7,000 7,000 cw;gj;jp nra;ag;gl;l Bumpsydaisies myFfs; 6,000 6,000 rhjhuz el;lk; (10% of 26,000) 2,600 0 mrhjhuz el;lk; (kPjp) 400 400 26,000 23,400

Draft Version


266 CA Sri

nra;Kiw 2,d; fpuak;

&gh Mn %yg;nghUs; fpuak;:nra;Kiw 1 ,ypUe;J 130.0 khw;wy; fpuaq;fs; 226.2

356.2 fop rhjhuz el;lj;jpd; fopTg;ngWkjp (2,600 × &gh. 2K) 5.2

351.0

rk mynfhd;Wf;fhd fpuak; 351,000,000 = &gh. 15,000 23,400

ntspaPl;bd; fpuak; (10,000 + 7,000 + 6,000) = 23,000 units ×&gh. 15,000 = &gh. 345m

$l;L cw;gj;jpapd; tpw;gidg; ngWkjp kw;Wk; &gh. 345m ntspaPl;Lf;

fpuaj;jpd; gq;fPL gpd;tUkhW, fpuak;

tpw;gidg; ngWkjp (nra;Kiw 2) &gh Mn % &gh Mn

Hans (10,000 × &gh. 18K) 180 36 124.2 Nils (7,000 × &gh. 20K) 140 28 96.6 Bumpsydaisy (6,000 × &gh. 30K) 180 36 124.2 500 100 345.0

nra;Kiwf; fzf;F 2

&gh Mn &gh Mn nra;Kiw 1 %yg;nghUs; 130.0 KbTg;nghUs; fzf;Ffs; khw;wy; fpuaq;fs; 226.2 Hans 124.2

Nils 96.6 Bumpsydaisies 124.2

rhjhuz el;lk; (fopTg; ngWkjp)

5.2

(c) ,yhgf;$w;W

mrhjhuz el;lk; f/F 6.0 356.2 356.2

Hans Nils Bumpsydaisies nkhj;jk; &gh Mn &gh Mn &gh Mn &gh Mn tpw;gid 180.0 140.0 180.0 500 fpuaq;fs; 124.2 96.6 124.2 345 ,yhgk; 55.8 43.4 55.8 155 ,yhg/ tpw;gid tpfpjk;

31% 31% 31% 31%

gfpu;tpd; myF mbg;gilapidg; gad;gLj;jp Nkw;jug;gl;l cjhuzj;Jf;F

nra;Kiwf; fzf;F 2 ,idAk; $l;L cw;gj;jpf;fhd ,yhgf; $w;wpidAk;

jahupf;Ff.

tpdh gfpu;tpd; myF mbg;gil

Draft Version


CA Sri

267

nra;Kiwf; fzf;F 2

nra;Kiw 1 %yg;nghUs;

&. Mn 130.0

KbTg;nghUs; fzf;Ffs;

&. Mn

khw;wy; fpuaq;fs; 226.2 Hans (10,000 × &. 15K) 150.0 Nils (7,000 × &. 15K) 105.0 Bumpsydaisies (6,000 × 90.0 &. 15K)

rhjhuz el;lk; (fopTg; ngWkjp))

5.2 mrhjhuz el;lk; f/F 6.0 356.2 356.2

,yhgf;$w;W

Hans Nils Bumpsydaisies nkhj;jk; &. Mn &. Mn &. Mn &. Mn

tpw;gid 180 140 180 500 fpuaq;fs; 150 105 90 345 ,yhgk; 30 35 90 155 ,yhg/ tpw;gid tpfpjk; 16.7% 25% 50% 31%

Kd;ida tpdhtpy;, nghJthd fpuaq;fspd; ‘tpw;gidg; ngWkjp’ gfpu;it

gad;gLj;Jk; NghJ xt;nthU cw;gj;jpapd; tUkhdj;jpw;Fk; Vw;g fpuak;

xJf;fg;gLfpwJ. ,f; fzf;fpy; &gh. 345,000 fpuak; xt;nthU cw;gj;jpf;Fk;

mjd; tpw;gidg; ngWkjpapd; tpfpjj;jpy; gfpug;gl;lJ. ,jdhy; xt;nthU

cw;gj;jpf;Fk; xNu ,yhg msT cs;sJ( xUq;fpize;j nraw;ghl;bd;

xl;Lnkhj;j ,yhg vy;iy – 31%).

gfpu;tpd; myF mbg;giliag; gad;gLj;jp nghJthd fpuaq;fs; ntspaPl;bd;

tpfpjj;jpd; mbg;gilapy; gpupf;fg;gl;Ls;sJ. ,k;Kiw xt;nthU cw;gj;jpapd;

tUkhdk; <l;Lk; jpwid fzf;fpy; vLj;Jf;nfhs;shJ.

ngsjPf mstPL Bumpsydaisy f;F mjpf ,yhg vy;iyia mspf;fpwJ.

Vnddpy; ,J mjpf ,yhgk; <l;lf;$bajhy; my;y. Mdhy; nghJthd

fpuaq;fspy; rpwpa gq;F toq;fg;gl;bUg;gjhy; nghJthd nra;kiwapypUe;J

Fiwthd myFfs; cw;gj;jp nra;ag;gl;ld. Hans kw;Wk; Nils f;fhd

kWjiyahFk;. ngsjPf mstPL mtu;fSf;F Fiwe;j ,yhgj;ij mspf;fpwJ.

fhuzk; fpuaq;fspy; ngUk; gq;F mtu;fSf;F toq;fg;gl;bUg;gjhy;.

tpil

Draft Version


268 CA Sri

Jiz cw;gj;jpnahd;Wf;F rpy tzpfg; ngWkjp cs;sJ kw;Wk; mjpypUe;J

fpilf;Fk; ve;j tUkhdKk; gpd;tUkhW fUjg;glyhk;.

(a) Jiz cw;gj;jpapd; tpw;gidapypUe;jhd tUkhdk; (fop ve;jnthU

gpuptpidf;F gpwfhd Nkyjpf nra;Kiw my;yJ tpw;gidf; fpuaq;fs;)

gpujhd cw;gj;jpapd; tpw;gidapy; Nru;f;fg;glyhk;. ,jd; %yk;

fhyg;gFjpf;fhd tpw;gidg; Gus;T mjpfupf;Fk;.

(b) Jiz cw;gj;jpapd; tpw;gidahdJ xU jdpahf fUjg;gLfpwJ.

jw;nrayhd tUkhd %yk; mjw;F vjpuhd Jiz cw;gj;jpapd;

gpuptpidf;F gpe;jpa fpuaq;fs; ( VNjDk; ,Ue;jhy;) kl;LNk

epu;zapf;fg;gLfpd;wd. ,yhg el;lf; fzf;fpy; ‘gpw tUkhdk;’ vdg; gjpT nra;ag;gLk;.

(c) Jiz cw;gj;jpapd; tpw;gid tUkhdkhdJ cw;gj;jpf; fpuak; my;yJ

gpujhd cw;gj;jpapd; tpw;gidf; fpuaj;jpypUe;J fopf;fg;glyhk;.

(d) Jiz cw;gj;jpapd; Njwpa cz;ikg; ngWkjpahdJ gpujhd

cw;gj;jpapd; cw;gj;jpf; fpuaj;jpypUe;J fopf;fg;glyhk;. Njwpa cz;ikg;

ngWkjp vd;gJ Jiz cw;gj;jpapd; ,Wjp tpw;gid ngWkjpapypUe;J

ve;jnthU gpe;ija gpupg;G fpuaq;fis fopf;ftUfjhFk;. vdNt gpujhd

cw;gj;jp my;yJ $l;L cw;gj;jpapd; ve;jnthU ,Wjp ,Ug;gpd; ngWkjpAk;

Fiwf;fg;gLk;.

Kiwapd; Nju;T (a), (b), (c) my;yJ (d) cw;gj;jpapd; #o;epiyfs; kw;Wk;

fzf;fPl;bd; vspik vd;gtw;why; nry;thf;Fr; nrYj;JfpwJ.guPl;irapy; ePq;fs;

fhzf;$ba Kiw (d). ntt;NtW KiwfSf;F ,ilapyhd NtWghl;il

njspTgLj;j vLj;Jfhl;L cjTk;.

7.1 cjhuzk;: Jiz cw;gj;jpfSf;fhd fzf;fPl;L Kiwfs; 20X3 etk;gu; fhyg;gFjpf;fhd, Splatter LLC gpd;tUk; ngWNWfis gjpT nra;Js;sJ.

Muk;g ,Ug;G gpujhd cw;gj;jp P, ,y;iy Jiz cw;gj;jp Z, ,y;iy

cw;gj;jpf; fpuak; &gh. 120m

,f; fhyg;gFjpapy; ntspaPl;bd; 90% Md gpujhd cw;gj;jpfs; tpw;gid

nra;ag;gLtJld; 10% Md cw;gj;jpfs; etk;gu; 30 ,y; ,Wjp ,Ug;Gf;fshf

Ngzg;gl;lJ.

7 Jiz cw;gj;jpfs;

Jiz cw;gj;jpfSf;fhd fzf;fpaypd; kpfTk; nghJthd Kiw Jiz

cw;gj;jpfspd; Njwpa cz;ikg; ngWkjpia gpujhd cw;gj;jpfspd;

fpuaj;jpypUe;J fopg;gjhFk;.

Draft Version


CA Sri

269

20X2 etk;gu; fhyg;gFjpapy; gpujhd cw;gj;jpfspypUe;jhd tpw;gid tUkhdk;

&gh. 150m

Jiz cw;gj;jp Z cw;gj;jp nra;ag;gl;lJld; ntspaPl;lhdJ &gh. 1m Njwpa

tpw;gidg; ngWkjpiaf; nfhz;Ls;sJ. ,k; khj fhyg;gFjpapy; ntspaPlhdJ

&gh. 700,000 tpw;gid nra;ag;gl;lJld; &gh. 300,000 Md cw;gj;jpfs; etk;gu;

30 ,y; ,Wjp ,Ug;Gf;fshf Ngzg;gl;lJ.

Draft Version


270 CA Sri

Ntz;lg;gLtJ

Jiz cw;gj;jpfSf;fhd ehd;F fzf;fPl;L KiwfisAk; gad;gLj;jp etk;gu;

khjj;jpw;ghd ,yhgj;jpidf; fzpg;gpLf.

jPu;T

Jiz cw;gj;jpfSf;fhd ehd;F fzf;fPl;L KiwfSk; fPNo fhl;lg;gl;Ls;sJ.

(a) Jiz cw;gj;jpapypUe;jhd tUkhdk; gpujhd cw;gj;jpapd; tpw;gidAld; Nru;f;fg;gl;lJ. gpujhd cw;gj;jpapd; tpw;gid (&. 150m + &. 0.7m) Muk;g ,Ug;G

& Mn

0

& Mn 150.7

cw;gj;jpf; fpuak; 120 120 fop ,Wjp ,Ug;G (10%) 12 tpw;gidf; fpuak; 108.0 ,yhgk;, gpujhd cw;gj;jp 42.7

Jiz cw;gj;jpfspd; ,Wjp ,Ug;G fpuaf; fzf;Ffspy; gjpT

nra;ag;gl;l ngWkjpiaf; nfhz;bUf;ftpy;iy.

(b) Jiz cw;gj;jp tUkhdk; xU jdp tUkhd Mjhukhf fUjg;gLfpwJ. tpw;gid, gpujhd cw;gj;jp

Muk;g ,Ug;G

&Mn

0

& Mn 150

cw;gj;jpf; fpuak; 120 120 ,Wjp ,Ug;G (10%) 12 tpw;gidf; fpuak;, gpujhd cw;gj;jp 108 ,yhgk;, gpujhd cw;gj;jp 42 gpw tUkhdk; 0.7 nkhj;j ,yhgk; 42.7

Jiz cw;gj;jpfspd; ,Wjp ,Ug;G kPz;Lk; fpuaf; fzf;Ffspy; gjpT

nra;ag;gl;l ngWkjpiaf; nfhz;bUf;ftpy;iy.

(c) Jiz cw;gj;jpfspd; tpw;gid tUkhdk; fhyg;gFjpapd; cw;gj;jpf;

fpuaj;jpypUe;J fopf;fg;gLfpwJ. &Mn &Mn tpw;gid, gpujhd cw;gj;jp 150.00 Muk;g ,Ug;G 0 cw;gj;jpf; fpuak; (120m − 0.7m) 119.30 119.30 fop ,Wjp ,Ug;G (10%) 11.93 tpw;gidf; fpuak; 107.37 ,yhgk;, gpujhd cw;gj;jp 42.63

Draft Version


CA Sri

271

MapDk; (a) kw;Wk; (b) ,ilapy; ,yhg NtWghL fhzg;gLtJld; ,Wjp

,Ug;Gf;F kPz;Lk; ngWkjpapy;iy.

(d) fhyg;gFjpf;fhd cw;gj;jpf; fpuaj;jpypUe;J fopf;fg;gl;l Jiz

cw;gj;jpapd; Njwpa cz;ikg; ngWkjp & Mn & Mn

tpw;gid, gpujhd cw;gj;jp 150.0 Muk;g ,Ug;G 0 cw;gj;jpf; fpuak; (120m − 1m) 119.0

119.0 fop ,Wjp ,Ug;G (10%) 11.9 tpw;gidf; fpuak; 107.1 ,yhgk;, gpujhd cw;gj;jp 42.9

kw;iwa %d;W Kiwfisg; Nghy, fzf;fPl;bd; Gj;jfj;jpy; Jiz

cw;gj;jpapd; ,Wjp ,Ug;Gf;F ngWkjpapy;iy. Mdhy; ,Wjp ,Ug;gpd;

ngWkjp (&gh. 300000) cw;gj;jpf; fpuaj;jpidf; Fiwf;f

gad;gLj;jg;gLfpwJ. mj;Jld; ,e;j tifapy; fhyg;gFjpf;fhd

tpw;gidf; fpuak; kw;Wk; ,yhgk; vd;gtw;iw ngWtjw;F mDkjpf;fpwJ.

RN LLC epWtdk; J kw;Wk; K vDk; $l;L cw;gj;jpfis nghJthd

nra;Kiwapy; jahupf;fpwJ. X vDk; Jiz cw;gj;jpAk; cw;gj;jp

nra;ag;gLfpwJ. 2012 brk;gu; khjj;jpw;fhd juTfs; gpd;tUkhW jug;gl;Ls;sJ. Muk;g ,Ug;G ,y;iy nra;Kiwf; fpuak; Neu; %yg;nghUs; &gh. 25.5m Neu; $yp &gh. 10m

cw;gj;jp Nke;jiy Neu;ff;$yp fpuaj;jpy; 300% ,y; cwpQ;rg;gLfpwJ.

ntspaPL kw;Wk; tpw;gid:

cw;gj;jp J

cw;gj;jp myFfs;

8,000

tpw;gid myFfs;

7,000 cw;gj;jp K 8,000 6,000 Jizcw;gj;jp X 1,000 1,000 mynfhd;Wf;fhd tpw;gidg; ngWkjp KiwNa J, K kw;Wk; X &gh. 4,000, &gh. 6,000 kw;Wk; &gh. 500. xt;nthU $l;L cw;gj;jpf;Fk; fpuaq;fis gfpu;tjw;F

Kd; Jiz cw;gj;jpf;fhd tpw;gidg; ngWkjp nra;Kiwf; fpuaj;jpypUe;J

fopf;fg;gLfpwJ. nghJthd nra;Kiwr; nryTfs; cw;gj;jpapd; tpw;gidg;

ngWkjpapd; mbg;gilapy; cw;gj;jp J f;Fk; cw;gj;jp K f;Fk; ,ilapy;

gfpug;gLfpwJ. Ntz;lg;gLtJ

2012 brk;gu; khjj;jpw;fhd jdpegu; ,yhgq;fisf; fzpg;gpLf.

tpdh ,yhgq;fs;

Draft Version


27

CA Sri

tpil

cw;gj;jpapd; tpw;gidg; ngWkjp &gh. 80m.

&gh Mn cw;gj;jp J (8,000 × &gh. 4K) 32 (40%) cw;gj;jp K (8,000 × &gh. 6K) 48 (60%)

80

cw;gj;jpf; fpuaq;fs; gpd;tUkW.

&gh Mn Neu; %yg;nghUs; 25.5 Neu; $yp 10.0 Nke;jiy (300% of &gh. 10m) 30.0

65.5 fop Jiz cw;gj;jpapd; tpw;gidg; ngWkjp

(1,000 × &gh. 500) 0.5

Njwpa cw;gj;jpf; fpuaq;fs; 65.0

,yhgf;$w;W gpd;tUkhW (Muk;g ,Ug;G ,y;iy). cw;gj;jp J cw;gj;jp K nkhj;jk;

&gh Mn &gh Mn &gh Mn cw;gj;jpf; fpuaq;fs;

(40%) 26.00 (60%) 39.00 65

fop ,Wjp (1,000 units) 3.25 (2,000 9.75 13 ,Ug;G units) tpw;gidf; fpuak; 22.75 29.25 52 tpw;gid (7,000 units) 28.00 (6,000 36.00 64

units) ,yhgk; 5.25 6.75 12

Draft Version


CA Sri

27

nra;Kiwf;fputpay; vd;gJ cw;gj;jpfs; my;yJ Ntiyfs; toikahd

njhlu; cw;gj;jpr; nra;Kiw ,ay;Gld; njhlu;Gila fhuzj;jpdhy;

mtw;iw jdpj;jdp myFfshf milahsq;fhz Kbahjtplj;J

gad;gLj;jg;gLfpd;w KiwahFk;. nra;Kiwf; fpuatpay; ehd;F gpujhd gbKiwfshy;

ikag;gLj;jg;gLfpd;wJ.xt;nthU gbKiwapYk; nra;ag;gLfpd;w

Jy;ypakhd NtiyahdJ rhjhuz el;lq;fs;, fopTg; ngWkjp, Muk;g

my;yJ ,Wjp FiwNtiy vd;gd ,Uf;fpd;wdth vd;gjpy;

jq;fpapUf;Fk;.

gbKiw 1 ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy; gbKiw 2 ntspaPL, el;lq;fs; kw;Wk; FiwNtiyapd; mynfhd;Wfhd fpuaj;ij kjpg;gply; gbKiw 3 ntspaPL, el;lq;fs; kw;Wk; FiwNtiyapd;; nkhj;j fpuaj;ij kjpg;gply; gbKiw 4 fzf;Ffisg; G+u;j;jpahf;fy;

nra;Kiwapy; el;lq;fs; Vw;glyhk;. xU Fwpj;j kl;lj;jpyhd el;lq;fs;vjpu;ghu;f;fg;gl;lhy; me;el;lq;fs; rhjhuz el;lq;fs; vdg;gLk;.el;lq;fs; vjpu;ghu;f;fg;gLk; el;lq;fis tpl mjpf mstpy; Vw;gl;lhy; mit mrhjhuz el;lq;fs; vdg;gLk;. el;lq;fs; vjpu;ghu;f;fg;gLk; el;lq;fis tpl Fiwthf Vw;gbd; mt;tpuz;Lf;Fk; ,ilapyhd NtWghL mrhjhuz ,yhgk; vdg;gLfpd;wJ.

rhjhuz el;lj;jpd; fopTg;ngWkjp toikahf %yg;nghUl;fspd; fpuaj;jpypUe;J fopf;fg;gLfpd;wJ.

rhjhuz el;lj;jpd; fopTg;ngWkjp toikahf mrhjhuz el;lf;fzf;fpy; ( my;yJ mrhjhuz ,yhgf; fzf;fpy;) mjd; fpuaj;jpw;F vjpuhf gjptplg;gLfpd;wJ.

mrhjhuz el;lq;fs; kw;Wk; ,yhgq;fs; vd;gd xUNghJk;

cw;gj;jpfspd; rpwe;j myFfis ghjpf;fhJ. mrhjhuz el;lq;fspd;

fopTg; ngWkjp nra;Kiwf; fzf;fpy; nryT itf;fg;gLtjpy;iy.

mj;Jld; mrhjhuz el;lk; kw;Wk; ,yhgk; vd;gd rpwe;j nghUs;

cw;gj;jpapd; KOf;fpuaj;jpidAk; xj;jjhf ,Uf;Fk;.

xU fhyg;gFjpapd; ,Wjpapy; gFjpastpy; G+u;j;jpahd myFfs; ,Uf;Fk;

NghJ, ( ,Wjp FiwNtiy ,Uf;Fkhdhy;) G+u;j;jp nra;ag;gl;l myFfspw;fhd fpuaj;ijj; jPu;khdpg;gjw;fhf cw;gj;jpapd; rk myFfisf; fzpg;gpLtJ mtrpakhdjhFk;.

Muk;g FiwNtiyahdJ Kjy; cs; Kjy; ntsp Kiwapy; (FIFO) my;yJ epiwaspf;fg;gl;l ruhrup Kiwapy; (AVCO) fzf;F itf;f

KbAk;.

mj;jpaha RUf;fk;

Draft Version


272 CA Sri L k

$l;L cw;gj;jpfs; vd;gJ nra;Kiwnahd;wpy; gpupf;fg;g;l ,U my;yJ mjw;F

Nkw;gl;l cw;gj;jpfshFk;. xt;nthd;Wk; kw;iwaitAld; xg;gpLifapy;

Fwpg;gplj;jf;f ngWkjpiaf; nfhz;bUf;Fk;. Jiz cw;gj;jpfs; vd;gJ

nra;Kiwnahd;wpypUe;jhd jw;nrayhd cw;gj;jpahFk;. ,J gpujhd

cw;gj;jpAld; xg;gpLifapy; Kf;fpaj;Jtkw;w ngWkjpiaf; nfhz;bUf;Fk;. $l;L cw;gj;jpfs; kw;Wk; Jiz cw;gj;jpfs; vd;gtw;iw jdpj;jdpahf

milahsq; fhzf;$ba Gs;sp gpsT Gs;sp my;yJ gpupg;G Gs;spfs; vd

miof;fg;gLfpwJ. ,g;Gs;sp tiu Vw;gLk; nryTfs; nghJthd nryTfs;

my;yJ $l;L nryTfs; vd miof;fg;gLfpd;wd.

$l;L nryTg; gfpu;tpd; gpujhd Kiwfs;, xt;nthd;Wk; gpd;tUkhW fzprkhd

NtWgl;l ngWNgWfisj; juf;$bait.

• ngsjPf mstPL


$l;L nrytPdq;fis gfpu;tjw;F tpw;gidg; ngWkjpAld; neUq;fpa gfpu;T

Kiw kpfTk; gutyhf gad;gLj;jg;gLk; KiwahFk;. Vnddpy; (NkYk;

nra;Kiwf; fpuaq;fspd; tpisTfis Gwf;fzpj;J) midj;J cw;gj;jpfSk;

xNu ,yhg vy;iyia milfpd;wd vdf; fUJfpwJ.

Jiz cw;gj;jpfSf;fhd fzf;fpaypd; kpfTk; nghJthd Kiw Jiz

cw;gj;jpfspd; Njwpa cz;ikg; ngWkjpia gpujhd cw;gj;jpfspd;

fpuaj;jpypUe;J fopg;gjhFk;.

Draft Version


CA Sri

273

Normal loss (no scrap value) Same value as good output (positive cost)

Abnormal loss ? No value

1 nra;Kiwf; fpuatpaypid tiuaWf;Ff.

2 nra;Kiwf; fpuatpay; ehd;F gbKiwfshy; ikag;gLj;jg;gLfpwJ.

gbKiw 1 ……………………………………………………………………………………….. gbKiw 2 ……………………………………………………………………………………….. gbKiw 3 ……………………………………………………………………………………….. gbKiw 4 …………………………………………………………………………………………...

3 cz;ik el;lkhdJ rhjhuz my;yJ vjpu;ghu;f;fg;gl;l el;lj;ij tpl

Fiwthff; fhzg;gLk; NghJ mrhjhuz ,yhgk; fpilf;fg;ngWfpwJ.

rup

gpio

mrhjhuz ,yhgk; ] [ nghUs; ntspaPl;bd; mNj ngWkjp (vjpu;f; fpuak;)

5 foptpypUe;jJ ngWk; tUkhdk; vt;thW

fUjg;gLfpwJ?

AB

tpw;gid tUkhdj;Jf;F NkyjpfkhdJ

nra;Kiwapd; fpuaj;jpypUe;J fopf;fg;gl;lJ C D

CopaUf;fhd cgfhuk; Nkw;$wpa midj;Jk;

6 ‘ rk myFfs;' vDk; gjj;ij tiuaWf;Ff.

7 nra;Kiwnahd;wpd; ,Wjpapy; ,Wjp FiwNtiy ,Uf;Fk; NghJ nra;Kiwf; fpuatpay; tpdhf;fSf;fhd ehd;F gbKiw mZFKiwapd; KjyhtJ gbKiwapidf; Fwpg;gpLtJld; mjw;fhd fhuzj;ijAk; Fwpg;gpLf.

8 ,Ug;G kjpg;gPl;bd; epiwaspf;fg;gl;l ruhrupf; fpua Kiwapidf; Fwpg;gpLf.

9 ,jw;F khwhf xU Fwpg;ig toq;fhtpl;lhy; Muk;g FiwNtiyapid kjpg;gpLtjw;F ,Ug;G rup

jtW

10 njhlu;Gw;w cw;gj;jpapd; ,yhgj;jd;ikia jPu;khdpf;Fk; Nehf;fj;jpw;fhf $l;L

fpuag; gfpu;T mbg;gilahdJ. rup jtW

Kd;Ndw;wg; guPl;ir

4

Draft Version


274 CA Sri L k

11 $l;L cw;gj;jpnahd;iw NkYk; nra;Kiwf;;Fl;gLj;j Ntz;Lkh vd;gij epjp

mbg;gilapy; kl;LNk jPu;khdpf;Fk; NghJ Njitahd jfty;fs;:

(i) $l;L nra;Kiwf; fpuaq;fspd; ngWkjp (ii) $l;L cw;gj;jpfSf;F ,ilapyhd $l;Lf; fpuaq;fis gpupf;Fk; Kiw (iii) gpupf;Fk; Gs;spapy; $l;L cw;gj;jpapd; tpw;gidg; ngWkjp (iv) $l;L cw;gj;jpapd; ,Wjp tpw;gidg; ngWkjp (v) $l;L cw;gj;jpapd; Nkyjpf nra;Kiwf; fpuak;

gpd;tUtdtw;wpy; ve;jf; $w;W rupahdJ?

A (i), (ii) kw;Wk; (iii) kl;Lk; B (iii), (iv) kw;Wk; (v) kl;Lk; C (iv) kw;Wk; (v) kl;Lk; D (i), (ii), (iv) a kw;Wk; (v) kl;Lk;

12 rupahd nrhy;iyj; njupT nra;f.

gpe;ija gpuptpid/ Ke;ija gpuptpidf; fpuaq;fs; tUkhdj;jpy;; mjpfupg;G/ epiyahd fpuaj;jpy; Nru;f;if, mjpfkhf/ Fiwthf ,Ue;jhy; $l;L cw;gj;jp

NkYk; nra;Kiwf;Fl;gLj;j Nkz;Lk;.

13 ,ilntspapid epug;Gf

Jiz cw;gjj;papd; fzf;fpay; rpfpr;irahdJ tof;fkhf gpujhd

cw;gj;jpapd;………………..,Ue;J Jiz cw;gj;jpapd; ……………………..fopg;gjid cs;slf;fpAs;sJ.

Draft Version


CA Sri

275

scrap value) ] [

1 nra;Kiwf;fputpay; vd;gJ cw;gj;jpfs; my;yJ Ntiyfs; toikahd njhlu;

cw;gj;jpr; nra;Kiw ,ay;Gld; njhlu;Gila fhuzj;jpdhy; mtw;iw

jdpj;jdp myFfshf milahsq;fhz Kbahjtplj;J gad;gLj;jg;gLfpd;w

KiwahFk;. Vnddpy; toikahf njhlu;r;rpahd ,ay;Gila cw;gj;jpr;

nra;KiwfSld; njhlu;GilajhFk;.

2 gbKiw1. ntspaPL kw;Wk; el;lq;fisj; jPu;khdpj;jy; gbKiw 2. ntspaPL, el;lq;fs; kw;Wk; FiwNtiyapd; mynfhd;Wfhd

fpuaj;ij kjpg;gply; gbKiw 3. ntspaPL, el;lq;fs; kw;Wk; FiwNtiyapd;; nkhj;j fpuaj;ij

kjpg;gply;

3

gbKiw 4. rup

fzf;Ffisg; G+u;j;jpahf;fy;

4

Abnormal gain Same value as good output (negative cost)

5 rupahd tpil B.

6 rk myFfs; vd;gJ G+u;j;jp nra;ag;gl;l ntspaPl;bw;Fk; FiwNtiyf;Fk;

,ilNa fpuaq;fis gfpu;tjw;fhf cgNahfpf;fg;gLfpd;wJk; G+u;j;jpailahj

Ntiyia gpujpepjpj;Jtg;gLj;Jfpd;w KO myFfisAk; Fwpf;Fk;.

7 gbKiw 1 cw;gj;jpapd; rk myFfisf; fzpg;gpLtJ mtrpakhFk; ( rk

myFf;$w;wpid jahupg;gjd; %yk;). rk myFfs; vd;gJ G+u;j;jp nra;ag;gl;l

ntspaPl;bw;Fk; FiwNtiyf;Fk; ,ilNa fpuaq;fis gfpu;tjw;fhf

cgNahfpf;fg;gLfpd;wJk; G+u;j;jpailahj Ntiyia gpujpepjpj;Jtg;gLj;Jfpd;w

KO myFfisAk; Fwpf;Fk;.

8 jw;Nghija fhyfl;lj;jpy; Muk;g ,Ug;G myFfSf;Fk; nra;Kiwf;F mwpKfg;gLj;jg;gl;l myFfSf;Fk; ,ilNa NtWghL ,y;yhj xU KiwahFk;.

9 jtwhdJ. epiwaspf;fg;gl;l ruhrupf; fpua Kiwia tpl FIFO ,Ug;G kjpg;gPL kpfTk; nghJthdJ kw;Wk; mjw;F khwhf mwpFwp toq;fg;glhtpl;lhy; gad;gLj;jg;gl Ntz;Lk;.

10 gpio

11 rupahd tpil B. gpupTg;Gs;spf;F Nky; Vw;gLk; ve;jnthU nryTk; nghUj;jkw;wJ.

12 gpe;ija gpuptpid, tUkhdj;jpy;; mjpfupg;G, Fiwthf

13 Njwpa cz;ikg; ngWkjp, cw;gj;jpf; fpuak;

Normal loss (no Same value as good output (positive cost)

Abnormal loss No value

AN

SWE

RS

TO

PR

OG

RE

SS T

ES

Draft Version


276 CA Sri L k

Draft Version

C H

A P

T E

R

vy;iy kw;Wk; cs;slf;ff; fpuatpay;

mwpKfk; ,e;j mj;jpahak; vy;iyf; fpuatpaiy tiuaWg;gJld;> mij

cs;slf;ff; fpuatpaYld; xg;gpLfpwJ. cs;slf;ff; fpuatpay; xU

myF ntspaPl;bd; tpiyapd; xU gFjpahf epiyahd nryTfis

(nghJthf epiyahd cw;gj;jp nryTfs;) mq;fPfupf;fpwJ> vdNt

cw;gj;jp nrythf> vy;iyf; fpuak; midj;J epiyahd nryTfisAk;

fhy nryTfshf fUJfpwJ. ,JNghd;w ,uz;L ntt;NtW fpua

Kiwfs; ntspg;gilahf xt;nthd;Wk; mtw;wpd; Mjuthsu;fisf;

nfhz;Ls;sd> vdNt xt;nthU Kiwf;Fk; MjuthfTk; vjpuhfTk;

thjq;fis ehq;fs; ghu;g;Nghk;. xt;nthU fpua KiwAk;> ntt;NtW

,Ug;G kjpg;gPl;ilg; gad;gLj;Jtjhy;> NtWgl;l ,yhg vz;zpf;ifia

cUthf;FfpwJ. ,e;j Fwpg;gpl;l tplaq;fis tpupthfg; ghu;g;Nghk;.

mwpTf; $W

A fpuaf; fzf;fpay; 1.9 vy;iy kw;Wk; cs;slf;ff;

fpuatpay;

1.9.1 cs;slf;ff; fpuatpay; kw;Wk; vy;iyf; fpuatpay; Mfpa

mZFKiwfspd; fPo; ,Ug;Gg; ngWkjp kw;Wk; ,yhgj;ijf;

fzpg;gply;

1.9.2 cs;slf;ff; fpuatpay; kw;Wk; vy;iyf; fpuatpay; Mfpa

mZFKiwfspd; fPo; fzpg;gplg;gl;l ,yhgq;fSf;F ,ilapyhd

NtWghLfiSf;fhd ,zf;ff; $w;Wf;fisj; jahhpj;jy;

259

Draft Version

1.1 mwpKfk;

xU fpuaf; fzf;fPl;L Kiwikahf vy;iyf; fpuatpayhdJ cs;slf;ff;

fpuatpaypypUe;J Fwpg;gplj;jf;fsT tpj;jpahrkhdJ. ,J fpuaq;fs;> ,yhgk;

vd;gtw;Wf;fhd fzf;fPl;by; xU khw;W KiwahFk;. ,J myFf; fpuaj;jpDs;

epiyahd Nke;jiyfs; cs;slf;fg;gLfpd;w nfhs;iffis epuhfupf;fpd;wJ.

vy;iyf; fpuatpay; cs;slf;ff; fpuatpay;

,Wjp ,Ug;G vy;iy cw;gj;jp fpuaj;jpy; kjpg;gplg;gLfpwJ.

,Wjp ,Ug;G KO cw;gj;jpf; fpuaj;jpy; kjpg;gplg;gLfpwJ

epiyahd fpuaq;fs; fhyg;gFjpf; fpuaq;fs;;

epiyahd fpuaq;fs; myFf; fpuaj;jpDs; cs;slf;fg;gLfpd;wd.

tpw;gidf; fpuak; epiyahd Nke;jiyapd; xU gq;iff; nfhz;ljy;y.

tpw;gidf; fpuak; epiyahd Nke;jiyapd; XU gq;iff; nfhz;lJ. fPNo Fwpg;igg; ghu;f;f.

Fwpg;G. tpw;gidapd; fpuaj;jpy; cs;slf;fg;gl;l epiyahd Nke;jiyapd; gq;F

Kd;ida fhyg;gFjpapy; ,Ue;J te;jJ. (Muk;g ,Ug;Gg; ngWkjpapy;). elg;G

fhyg;gFjpapypUe;J rpy epiyahd Nke;jiyfs; ,Wjp ,Ug;G ngWkjpapy; Kd;

nfhz;L nry;yg;glhky; tpyf;fg;gl;bUf;Fk;.

vy;iyf; fpuatpaypy; gpd;tUtdtw;iw milahsk; fhz;gJ ,yFthFk;.

mj;jpaha cs;slf;fq;fs; fw;wy; ntspg;ghL

1 epjpj; njhopEl;gk; cs;slq;fyhd> njhopEl;gj;ij Kfhik nra;tjd; Kf;fpaj;Jtk;

1.1.1

2 njhopEl;gj;ij Kfhik nra;Ak; nrad;Kiw 1.1.2

3 tzpfk; xd;wpy; Kfhikj;Jt nrad;Kiwapd; tfpghfk; 1.1.3

4 njhopEl;g tho;f;if rf;fuk; (fl;lq;fs;> Nfhl;ghLfs; kw;wk; re;ijj; Jyq;fy;fs;)

1.1.4

5 njhopEl;g ifafg;gLj;jy; nrad;Kiw (fhuzq;fs;> tiffs; kw;Wk; njhopEl;gj;ij ngw;Wf; nfhs;s Kd;ghd Kd;ndr;rupf;if Ma;T)

1.1.5

mj;jpaha cs;slf;fk;

1 2

3

fpua Kiw xd;iwj; njhpT nra;jy; cs;slf;ff; fpuatpay; ,Ug;G kjpg;gPL / cs;slf;ff;

fpuatpaypd; fPohd ,yhgf; $w;W

vy;iyf; fpuatpay; ,Ug;G kjpg;gPL / vy;iyf; fpuatpaypd;

fPohd ,yhgf; $w;W

,yhg ,zf;fg;gLj;jy;

vy;iyf; fpuatpay; vjph; cs;slf;ff; fpuatpay;

fw;wy;

NgW

1.9.1 1.9.1

1.9.2

4 5

1.9.2 1.9.1

1 fpua Kiw xd;iwj; njhpT nra;jy;

vy;iyf; fpuatpaypy;> epiyahd cw;gj;jp nryTfs; fhyr; nrythff; fUjg;gLfpd;wd> NkYk; mit Vw;fdNT Vw;gl;L tpl;ljhy;> mit gjptopf;fg;gLfpd;wd. cs;slf;ff; fpuatpaypy;> epiyahd cw;gj;jp nryTfs; myFfspd; tpiyapy; cwpQ;rg;gl;L mLj;j fhyj;jpw;F tpw;gidf;F vjpuhf tR+ypf;f ,Ug;Gf;fspy; Kd; nfhz;L nry;yg;gLfpd;wd. MfNt cs;slf;ff; fpuatpaiyg; gad;gLj;jpf; fzpg;gpl;l ,Ug;Gg; ngWkjpfs; vy;iyf; fpuatpaiyg; gad;gLj;jp fzf;fplg;gl;lij tpl mjpfkhf ,Uf;Fk;.

Draft Version

• khWk; fpuaq;fs;

• epiyahd fpuaq;fs;

• gq;fspg;G cs;slf;ff; fpuatpaypy; (rpy Ntisfspy;> KOikahd fpuatpay; vdTk;

miof;fg;gLk;) khWk; fpuaq;fis epiyahd fpuaq;fspypUe;J NtWgLj;j

Ntz;ba mtrpak; ,Ug;gjpy;iy.

xNu khjpupahd myFfis cw;gj;jp nra;Ak; xU cw;gj;jpj; JiwAld; xU

mikg;G cw;gj;jp nra;ag;gLk; nkhj;j myFfspy; nkhj;j Nke;jiyfis

gpupf;Fk;. cs;slf;ff; fpuatpay; vd;gJ ntt;NtW cw;gj;jpfSf;F ,ilapy;

Nke;jiyfis epahakhd mbg;gilapy; gfpu;e;J nfhs;tjw;fhd xU

KiwahFk;.

2.1 cs;slf;ff; fpuatpay; mtrpakh? xU epWtdk; xt;nthU thuKk; 100 myF cw;gj;jpfis jahhpj;J tpw;gid

nra;fpwJ vd;W itj;Jf;nfhs;Nthk;. xU myFf;fhd Kjd;ikf; fpuak; &.

600 kw;Wk; myF tpw;gid tpiy &. 1>000. cw;gj;jp Nke;jiy nryT

thuj;jpw;F &gh 20>000 kw;Wk; epu;thfk;> tpw;gid kw;Wk; tpepNahf Nke;jiy

nryTfs; thuj;jpw;F &gh 15>000. thu ,yhgj;ij gpd;tUkhW fzf;fpl

KbAk;.

&.000 &.000

tpw;gid (100 myFfs; x &. 1>000) 100

Kjd;ikf; fpuak; (100 x &.600) 60

cw;gj;jp Nke;jiy 20

epu;thfk;> tpw;gid kw;Wk; tpepNahf nryTfs; 15

95

,yhgk; 5

cs;slf;ff; fpuatpaypy;> jahupf;fg;gl;l kw;Wk; tpw;fg;gLk; xt;nthU myF

cw;gj;jpf;Fk; Nke;jiy nryTfs; Nru;f;fg;gLk;.

xU myFf;F &

myFf;fhd Kjd;ikf; fpuak; 600

cw;gj;jp Nke;jiy (100 myFfs;> thuj;jpw;F & .20>000) 200

KO njhopw;rhiy nryT 800

thu ,yhgk; gpd;tUkhW fzf;fplg;gLk;.

2 cs;slf;ff; fpuatpay; ,Ug;G kjpg;gPL / cs;slf;ff;

fpuatpaypd; fPohd ,yhgf; $w;W

cs;slf;ff; fpuatpaypd; Nehf;fk; xU nghUspd; nkhj;jf; fpuaj;jpy;

epWtdj;jpd; nkhj;j Nke;jiyf;F nghUj;jkhd gq;if cs;slf;FtjhFk;.

'xU nghUj;jkhd gq;F' vd;gJ nghJthf xU myif cw;gj;jp

nra;tjw;Nfh my;yJ xU Ntiyia Kbg;gjw;Nfh vLj;j Neuj;ijAk;

Kaw;rpiaAk; gpujpgypf;Fk; xU njhifia Fwpf;fpwJ.

Draft Version

&. 000

rpyNtisfspy;> Mdhy; vg;NghJNk my;y> eph;thf> tpw;gid kw;Wk;

tpepNahf Nke;jiyr; nrytpdq;fs; KOikahd tpw;gidf; fpuaj;ij

miltjw;fhf> myFf; fpuaj;Jld; Nrh;f;fg;gLk;. Rs per

unit

thuhe;j ,yhgk; gpd;tUkhW fzpg;gplg;gLk;:

Rs tpw;gid 1,000 fop - KO tpw;gidf; fpuak; 950 ,yhgk; 50 thuhe;j ,yhgk; &. 50> Gs;sptptuq;fs; vt;thW Kd;itf;fg;gl;bUe;jhYk;

rup. vdNt> cs;slf;ff; fpuaf; fzf;fpaypy; ve;jnthU gaDs;s

Nehf;fj;jpw;Fk; vt;thW cjTfpwJ?

Cs;slf;ff; fpuatpaiyg; gad;gLj;Jtjw;fhd jj;Jthu;j;j epahak;

vd;dntd;why;> epWtdj;jpd; cw;gj;jp ntspaPl;by; midj;J cw;gj;jp

Nke;jiyfSk; Vw;gLfpd;wd> vdNt cw;gj;jpapd; xt;nthU myFk; ,e;j

fpuaq;fspypUe;J rpy ed;ikfisg; ngWfpwJ. vdNt ntspaPl;bd; xt;nthU

myFf;Fk; rpy Nke;jiy nryTfs; tR+ypf;fg;gl Ntz;Lk;.

2.2 cs;slf;ff; fpuatpaiyg; gad;gLj;Jtjw;fhd eilKiwf;

fhuzq;fs;

(a) ,Ug;G kjpg;gPLfs;. ifapy; cs;s ,Ug;G ,uz;L fhuzq;fSf;fhf kjpg;gplg;gl Ntz;Lk;.

(i) epjpepiyikf; $w;Wf;fspy; mwpf;ifaplg;gLk; ,Wjp ,Ug;Gg; ngWkjpf;fhf

(ii) ,yhg el;lf; $w;Wf;fspy; tpw;gidf; fpuaj;ijf; fz;lwptjw;fhf

Fwpj;j fhyg;gFjpf;fhd tpw;gidf; fpuak; fzf;fplg;gLk;

Kiwapid ,Ug;G kjpg;gPL ghjpf;Fk;.

cw;gj;jp nra;ag;gLk; nghUl;fspd; fpuak;

+ Muk;g ,Ug;Gg; ngWkjp

- ,Wjp ,Ug;Gg; ngWkjp

tpw;gid 100 fop – njhopw;rhiy cw;gj;jpf; fpuak; 80 nkhj;j ,yhgk; 20 fop – eph;thf> tpw;gid kw;Wk; tpepNahff; fpuaq;fs; 15 epfu ,yhgk; 5

cs;slf;ff; fpuatpaiyg; gad;gLj;Jtjw;fhd Kf;fpa fhuzq;fs; ,Ug;G

kjpg;gPLfs;> tpiyaply; jPh;khdq;fs; kw;Wk; ntt;NtW cw;gj;jpfspd;

,yhgj;ij epWTjy; KjypadthFk;.

myFf;fhd Kjd;ikf; fpuak; 600 myFf;fhf njhopw;rhiy cw;gj;jpf; fpuak; 200 myFf;fhd eph;thf> tpw;gid kw;Wk; tpepNahff; fpuaq;fs; 150 KO tpw;gidf; fpuak; 950

Draft Version

= tpw;fg;gl;l nghUl;fspd; tpiy.

vkJ cjhuzj;jpy;> ,Wjp ,Ug;Gf;fs; Kjd;ikf; fpuaj;jpy; (&. 6)

kjpg;gplg;glyhk;> Mdhy; cs;slf;f; fpuatpaypy;> mit

KOikahf cwpQ;rg;gl;l njhopw;rhiy nrytpy; myFf;F &gh 8

tPjk;. (mit tpw;gidf;fhd KO nrythd &.9.50 Mf

,Uf;fhJ> Vndd;why; g+h;j;jpnra;j ,Ug;Gf;fSf;fhd nghUl;fis

cw;gj;jp nra;tjw;F Vw;gLk; xNu nryTfs; njhopw;rhiy

nryTfs; kl;LNk.)

(b) tpiyaply; jPh;khdq;fs;. gy epWtdq;fs; xt;nthU cw;gj;jpapd; KO

cw;gj;jp nryT my;yJ tpw;gidia fzf;fpl;L tpw;gid tpiyia

epu;zapf;f Kaw;rp nra;fpd;wd> gpd;du; ,yhgj;jpw;F xU vy;iyiar;

Nru;f;fpd;wd. vq;fs; cjhuzj;jpy;> myF tpw;gid tpiyia & .50

Mf epWt> epWtdk; nkhj;j ,yhgj;ij njhopw;rhiy nrytpy; 25%

my;yJ tpw;gid tpiyapy; 20% vd &gh 10 Mf epu;zapj;jpUf;fyhk;.

'KOf; fpuak; kPJ vy;iy tpiy epu;zak;' vd;gJ Ntiy cw;gj;jp

my;yJ xg;ge;j Ntiyfisr; nra;Ak; epWtdq;fSf;F Fwpg;ghf

gaDs;sjhf ,Uf;Fk;> mq;F xt;nthU NtiyAk; my;yJ xg;ge;jKk;

NtWgl;lJ> ,jdhy; xU epiyahd myF tpw;gid tpiyia

epu;zapf;f KbahJ. cs;slf;ff; fpuatpaiyg; gad;gLj;jhky;> xU

KOf; fpuaj;ijf; fz;lwptJ fbdkhFk;.

(c) ntt;NtW cw;gj;jpfspd; ,yhgj;ij epWTjy;. Cs;slf;ff;

fpuatpaYf;F Mjuthd ,e;j thjk; kpfTk; ru;r;irf;FupaJ> Mdhy;

,q;Nf Fwpg;gplj; jFe;jJ. xU epWtdk; xd;Wf;F Nkw;gl;l

cw;gj;jpfis tpw;why;> Nke;jiy nryTfs; epahakhd mbg;gilapy;

gfpug;gl;L xt;nthU nghUspd; tpw;gid nrytpw;Fk;

tR+ypf;fg;glhtpl;lhy;> xt;nthU jdpahd cw;gj;jpAk; vt;tsT

,yhgfukhdJ vd;gij jPu;khdpg;gJ fbdkhFk;.

2.3 ru;tNjr fzf;fPl;L epakk; 2 (IAS 2) cs;slf;ff; fpuatpay; IAS 2 ,Ug;Gf;fs; epakj;jpdhy; epjpf; fzf;fpaypy;

gupe;Jiuf;fg;gLfpwJ> ,J epjpf; fzf;fpay; KiwikfSld; njhlu;GilaJ.

Fpuaf;f; fzf;fhsu; (Nfhl;ghl;by;) ve;jnthU KiwapdhYk; ,Ug;Gfis

kjpg;gpLtjw;F RahjPdk; cilath;. Mdhy; epWtdq;fs; jq;fs; epjpf;

fzf;fpay; kw;Wk; fpuaf; fzf;fpay; Kiwfis xU fzf;fpay; gjpTfspy;

xUq;fpizf;Fk; ,lj;jpy;> ,Wjp ,Ug;Gfspd; kjpg;gPL IAS 2 My;

jPu;khdpf;fg;gLk;.

IAS 2 $WfpwJ> midj;J ,Ug;Gf; fpuaq;fSk; ,Ug;Gf;fis mtw;wpd;

'jw;Nghija ,Ug;gplk; kw;Wk; epiyikf;F” nfhz;L tUtjpy; tzpfj;jpd;

rhjhuz Nghf;fpy; Vw;gl;l nryTfis cs;slf;fpajhf ,Uf;f Ntz;Lk;.

,e;j nryTfs; xU Fwpg;gpl;l mbg;gilapy; tuf;$Lk; vd;whYk;>

njhlu;Gila midj;J cw;gj;jp Nke;jiyfSk; ,jpy; mlq;Fk;. NtW

thu;j;ijfspy; $Wtjhdhy;> epjpf; fzf;fpaypy;> ,Wjp ,Ug;Gf;fs; KOj;

njhopw;rhiyf; fpuaj;jpy; kjpg;gplg;gl Ntz;Lk;> vdNt fpuaf; fzf;F

Kiwikapy; mNj Kiwahy; ,Ug;Gf;fis kjpg;gpLtJ trjpahfTk;

nghUj;jkhdjhfTk; ,Uf;fyhk;.

3 vy;iyf; fpuatpay; ,Ug;G kjpg;gPL / vy;iyf; fpuatpaypd;

fPohd ,yhgf; $w;W

Draft Version

3.1 mwpKfk;

vy;iyf; fpuatpay; vd;gJ cs;slf;fy; fpuatpaYf;fhd xU khw;Wf;

fpuatpay; KiwahFk;. vy;iyf; fpuatpaypy; khWk; fpuak; kl;Lk;

tpw;gidf; fpuakhf jhf;fy; nra;ag;gl;L xU gq;fspg;G fzpg;gplg;gLfpwJ.

(tpw;gid tUkhdk; - tpw;gidapd; khWk; fpuak;) Gj;JUthFk; Ntiyapd;

my;yJ KbTg; nghUspd; ,Wjp ,Ug;Gf;fs; vy;iy (khWk;) cw;gj;jp

fpuaj;jpy; kjpg;gplg;gLfpwJ. epiyahd fpuaq;fs; fhyg;gFjpf;fhd fpuakhf

ifahsg;gl;L mf;fpuaq;fs;; KOtJk; Vw;gl;l fhyg;gFjpf;fhd ,yhg el;lf;

fzf;fpw;F jhf;fy; nra;ag;gLk;.

xU nghUspd; mynfhd;wpw;fhd vy;iy cw;gj;jpf; fpuak; tof;fkhfg; gpd;tUtdtw;iwf; nfhz;bUf;Fk;.

• Neh; %yg;nghUl;fs;

• Neh; Copak;

• khWk; cw;gj;jp Nke;jiyfs;

xU Fwpg;gpl;l vz;zpf;ifahd Copau;fisf; nfhz;l Copag;gil xU

Fwpg;gpl;l rk;gsj;jpy; my;yJ epiyahd $ypapy; mku;j;jg;gl;bUf;Fk; NghJ

Neu;f;$ypf;fpuak; vy;iyf; fpuaj;jpypUe;J tpyf;fg;glyhk;. mg;gbapUe;jhYk; $l CopaUf;F xU epiyahd Ntiy thuj;;jpw;fhf mbg;gilf;;$yp

nrYj;jg;gLk;NghJ Neu;f;$ypia khWk; fpuakhf fhl;Ljy; nghJthdjy;y.

re;NjfkpUe;jhy; njspthf Rl;bf;fhl;lg;glhtpl;lhy; ePq;fs; Neu; $ypia

khWk; nrythfNt ifahs Ntz;Lk;. Neu; $yp mNefkhf xU gbKiwf;

fpuakhFk;.$ypf; fpuaj;ij xU khWk; ghq;fpy; Njhd;wr; nra;Ak; mstpw;F

NghJkhd rpWgbfshy; MdJ. tpw;gidapd; vy;iyf; fpuak; tof;fkhf ,Ug;G mirTfSf;fhf rPuhf;fk;

nra;ag;gl;l cw;gj;jpapd; vy;iyf; fpuak; kw;Wk; khWk; tpw;gidf;

fpuaq;fisAk; (tpw;gidj; juF> rpy khWk; tpepNahfr; nryTfs; Nghd;wit)

cs;slf;fpapUf;Fk;.

3.2 gq;fspg;G

gq;fspg;G vy;iyf; fpuatpaypy; mbg;gil Kf;fpaj;Jtk; cilaJ. NkYk;

‘gq;fspg;G’ vDk; gjk; cz;ikapy; ‘,yhgj;ij <l;LtijAk; epiyahd

nryTfis <L nra;tijAk; Nehf;fpa gq;fspg;G’ vd;gjd; RUf;fkhFk;.

3.3 vy;iyf;fpuatpaypd; nfhs;iffs; vy;iyf; fpuatpaypd; nfhs;iffs; tUkhW>

(a) vy;yh cw;gj;jp tpw;gid kl;lq;fSf;Fk; fhyg;gFjpf;fhd epiyahd

fpuaq;fs; xd;Nw MFk;. (nraw;ghl;L kl;lk; njhlu;Gila tPr;Rf;Fs;

vy;iyf; fpuak; vd;gJ xU cw;gj;jpg; nghUs; my;yJ Nritapd; xU myFf;fhd khWk; fpuak; MFk;

gq;fspg;G vd;gJ vy;iyf; fpuatpaypy; xU Kf;fpakhd mstPL MFk;. ,J

tpw;gid ngWkjpf;Fk; vy;iy my;yJ khWk; tpw;gidf; fpuaj;jpw;Fkhd

tpj;jpahrkhf fzpg;gplg;gLfpwJ.

Draft Version

,Ue;jhy; kl;LNk.) MfNt> xU Nkyjpf cw;gj;jpg; nghUs; my;yJ Nrit

tpw;fg;gl;lhy; gpd;tUtd epfOk;.

(i) tpw;fg;gl;l nghUspd; tpw;gidg; ngWkjpahy; tUkhdk; mjpfupf;Fk;

(ii) nryTfs; xU myFf;fhd khWk; nrythy; mjpfupf;Fk;.

(iii) Nkyjpf nghUshy; ciof;fg;gl;l gq;fspg;Gj; njhifapdhy; ,yhgk; mjpfupf;Fk;.

(b) mNj Nghy; tpw;gidapd; msT xU nghUspdhy; tPo;r;rpailAk;

NghJ ,yhgk; mg;nghUspdhy; <l;lg;gLk; gq;fspg;Gj; njhifapdhy;

tPo;r;rpAWk;.

(c) MfNt> ,yhg mstPL nkhj;j gq;fspg;gpd; gFg;gha;it mbg;gilahff;

nfhz;bUf;f Ntz;Lk;. epiyahd fpuaq;fs; xU fhyg;gFjpAld;

njhlu;Ggl;bUg;gjdhy;> NkYk; tpw;gid mstpy; Vw;gLk; mjpfupg;G

my;yJ Fiwtpdhy; khw;wKwhJ. MfNt> tpw;fg;gl;l myfpw;F

epiyahd nrytpy; xU gq;if jhf;fy; nra;tJ jtwhf topelj;Jk;.

MfNt> cs;slf;f fpuatpay; jtwhf top elj;JfpwJ. mj;Jld;

,yhgj; njhifiag; ngWtjw;F epiyahd nryTfis nkhj;j

gq;fspg;gpypUe;J fopj;jy; kpfTk; nghUj;jKilaJ.

(d) xU cw;gj;jp myF jahupf;fg;gLk;NghJ mjd; cw;gj;jpapd; NghJ

Vw;gLk; Nkyjpf fpuaq;fs; khWk; cw;gj;jpf;fpuaq;fshFk;. Epiyahd

fpuaq;fs; jhf;fKWtjpy;iy. NkYk; ntspaPL mjpfupf;fg;gLk; NghJ

Nkyjpf epiyahd fpuak; Vw;gLtjpy;iy. MfNt> ,Wjp ,Ug;Gf;fspd;

ngWkjp kjpg;gPL khWk; cw;gj;jpf; fpuaj;jpNyNa (Neu;%ygn; ghUs;>

Neu;$yp> Neu;r; nryTfs; (VjhtJ ,Ue;jhy;) kw;Wk; khWk; cw;gj;jp

Nke;jiy) ,Uf;f Ntz;Lk;. Vnddpy; ,f;fpuaq;fs;; kl;LNk rupahf cw;gj;jpg;

nghUSld; ,dq;fhzf; $bajhf ,Uf;fpwJ vd thjplg;gLfpwJ.

3.3.1 cjhuzk;: vy;iyf; fpuatpay; nfhs;iffs;

nwapd; LLC fk;gdp> ];gpsh]; vDk; nghUis cw;gj;jp nra;fpd;wJ. mjd;

khWk; cw;gj;jpf;fpuak; mynfhd;Wf;F &.600> tpw;gid tpiy mynfhd;Wf;F

&.1>000. 20-0 nrg;uk;gu; njhlf;fj;jpy; Muk;gg; ,Ug;G vJTk; ,y;iy. xU

khj fhyg;gFjpapy; cw;gj;jp 20>000 myFfs;.

,k;khjj;jpw;fhd epiyahd fpuaq;fs; &. 45 kpy;ypad; (cw;gj;jp;> epu;thfk;>

tpw;gid tpepNahfk;) khWk; re;ijg;gLj;Jk; fpuak; vJTk; ,y;iy.

Njitg;;gLtJ

tpw;gid gpd;tUkhW ,Ug;gpd; vy;iyf; fpuatpay; nfhs;iffisg;

gad;gLj;jp nrg;uk;gu; 20-0 ,w;Fupa gq;fspg;igAk; ,yhgj;ijAk; fzpg;gpLf.

(a) 10>000 myFfs;

(b) 15>000 myFfs;

(c) 20>000 myFfs;

jPu;T ,yhgf; fzpg;gPl;bYs;s gbepiyfs; tUkhW

Draft Version

• khWk; tpw;gidf; fpuaj;ijAk;> gpd;du; gq;fspg;igAk; ,dq;fhzy;.

• nkhj;j gq;fspg;gpypUe;J ,yhgj;ijg; ngWtjw;fhf epiyahd

fpuaq;fisf; fopj;jy;

• ,Wjp ,Ug;Gf;fs; vy;yhtw;iwAk; khWk; cw;gj;jpf;fpuaj;jpy; kjpg;gPL

nra;jy; (mynfhd;Wf;F &.6)

10>000 ];gpsh]; 15>000 ];gpsh]; 20>000 ];gpsh];

&gh 000 &gh 000 &gh 000 &gh 000 &gh 000 &gh 000

tpw;gid (&.10) 1>000 1>500 2>000

Muk;g ,Ug;G 0 0 0

khWk; cw;gj;jpr; fpuak; 12>000 12>000 12>000

,Wjp ,Ug;G (vy;iyf;fpuaj;jpy;)

6>000 3>000 -

khWk; tpw;gidf; fpuak; 6>000 9>000 12>000

gq;fspg;G 4>000 6>000 8>000

epiyahd fpuak; 4>500 4>500 4>500

,yhgk;/(el;lk;) (500) 1>500 3>500

,yhgk;(el;lk;)

mynfhd;wpw;F

(& 50)

&.100

&.175

gq;fspg;G mynfhd;wpw;F &.400 &.400 &.400

,e;j cjhuzq;fspypUe;J ngwf; $ba KbTfs; gpd;tUkhW>

(a) NtWgl;l tpw;gid kl;lq;fspy; xU myFf;fhd ,yhgk; khWfpwJ.

fhuzk; xU myFf;fhd ruhrup epiyahd fpuaq;fs; ntspaPL kw;Wk;

tpw;gidAld; khWgLfpwJ.

(b) vy;yh ntspaPL> tpw;gid kl;lq;fspYk; xU myFf;fhd gq;fspg;G

epiyahdJ. nkhj;j gq;fspg;G (mynfhd;wpw;fhd gq;fspg;G x

tpw;fg;gl;l myFfspd; vz;zpf;if) tpw;gid msTld; Neu; tpfpjj;jpy;

mjpfupf;fpwJ.

(c) xU myFf;fhd gq;fspg;G khwhjjhy;> ve;j ntspaPl;L tpw;gid

kl;lj;jpYk; vjpu;ghu;f;fg;gLk; ,yhgj;ij fzpg;gpLtjw;F mjpf gaDWjp

tha;e;j top gpd;tUkhW

(i) Kjyhtjhf nkhj;j gq;fspg;igf; fzpg;gpLf.

(ii) gpd;du; fhyg;gFjpf;fhd fl;lzkhf epiyahd fpuaq;fis ,yhgj;ijf; fzpg;gjw;F fopf;fTk;.

(d) vkJ cjhuzj;jpy; 17>000 ];gpsh];; tpw;gidapy; ,Ue;J

vjpu;ghu;f;fg;gLk; ,yhgk; gpd;tUkhW mikAk;.

&gh 000

nkhj;j gq;fspg;G (17>000X &400) 6>800

fop(-) epiyahd fpuaq;fs; 4>500

,yhgk; 2>300

(i) nkhj;jg; gq;fspg;G epiyahd fpuaq;fis tpQ;rpdhy; ,yhgk; <l;lg;gLfpwJ

(ii) nkhj;jg; gq;fspg;G epiyahd fpuaq;fSld; rupahfr; rkg;gl;lhy;

Draft Version

,yhgNkh el;lNkh <l;lg;gltpy;iy

(iii) nkhj;jg; gq;fspg;G epiyahd fpuaq;fis tpl Fiwe;jhy; el;lk; Vw;gLk;.

kpy; ];wPk; fk;gdp kpy;> ];wPk; vd;w ,uz;L nghUl;fs; cw;gj;jp nra;fpd;wJ.

xt;nthU nghUSlDk; njhlu;Gila jfty;fs; 20-1 Vg;uy; khjj;jpw;fhdJ

gpd;tUkhW. kpy; ]; wPk;

Muk;g ,Ug;G G+r;rpak; G+r;rpak;

cw;gj;jp (myFfs;) 15>000 6>000

tpw;gid (myFfs;) 10>000 5>000

tpw;gid tpiy mynfhd;wpw;F &.200 &.300

myFf; fpuaq;fs; & &

Neu; %yg;nghUl;fs; 80 140

Neu;f; $yp 40 20

khWk; cw;gj;jp Nke;jiy 20 10

khWk; tpw;gid Nke;jiy 20 30

,k; khjj;jpw;fhd epiyahd fpuaq;fs; &gh

cw;gj;jpf;fpuaq;fs;; 400>000

epu;thff; fpuaq;fs;; 150>000

tpw;gid tpepNahff; fpuaq;fs; 250>000

Njitg;;gLtJ

a. vy;iyf; fpuatpay; nfhs;iffisAk;> NkNy gFjp 2.1 (d) ,Ys;s

KiwiaAk; gad;gLj;jp 20-1 Vg;uy; khjj;jpw;fhd ,yhgj;ijf; fzpg;gpLf.

b. kpy; 15>000 myFfSk;> ];wPk; 6000 myFfSk; tpw;gid nra;ag;gl;bUe;jhy;

,yhgj;ijf; fzpg;gpLf.

ANSWER

(a) gq;fspg;G – kpy;];

(myF gq;fspg;G =&.200 - &.16 =&.40 x 10>000) Rs

400,000 gq;fspg;G - ];wPk;];

(myF gq;fspg;G =&.300 - &.200 =&.100 x 5>000)

nkhj;j gq;fspg;G 500,000

fhyg;gFjpf;fhd epiyahd fpuaq;fs; 900,000 ,yhgk; 800,000 gq;fspg;G – kpy;];

(myF gq;fspg;G =&.200 - &.16 =&.40 x 10>000) 100,000

(b) cau;e;j tpw;gid mstpy; ,yhgk; gpd;tUkhW ,Uf;Fk;

Rs tpw;gid 15>000 kpy;]; ,ypUe;J gq;fspg;G

600,000 tpw;gid 6000 ];wPk;]; ,ypUe;J gq;fspg;G (x &.100) 600,000 nkhj;j gq;fspg;G 1,200,000

QUESTION Marginal costing principles

Draft Version

fop epiyahd fpuaq;fs; 800,000 ,yhgk; 400,000

3.4 ,yhgk; my;yJ gq;fspg;G jfty;fs; gq;fspg;G jftypd; (,yhg jftiy tpl) gpujhd mE$ykhdJ xU

kl;lj;jpypUe;J tpw;gid mjpfupf;Fk; NghJ my;yJ FiwAk; NghJ ,yhghj;ij ,yFthf fzpg;gpl KbAk;. nkhj;j gq;fspg;gpid epiyahd

Nke;jiyAld; xg;gPL nra;tjd; %yk; Fwpg;gpl;l tpw;gid kl;lq;fspy; ,yhgk; my;yJ el;lk; Vw;gLkhntd epu;zapj;jy; rhj;jpag;gLk;. ,yhgj;

jfty; kWgf;fj;jpy; ,yFthf ifahs ,le;juhJ. Mdhy; Kd;ida

tpdhtpy; gq;fspg;Gj; jftiy gad;gLj;jp ,yhgk; fzpg;gpLtJ vt;tsT

,yFthdJ vd Fwpj;Jf; nfhs;f. gq;fspg;Gj; jfty; ,yhgj; jftiy tpl

jPu;khdnkLj;jYf;F gad;gL;j;jg;glf; $baJ.

4 ,yhgq;fis ,zf;Fjy;

4.1 mwpKfk;

,uz;L fpuatpay; Kiwikapd; fPo; mwpf;ifaplg;gLk; ,yhgq;fspy; Vw;gLk;

NtWghL tpj;jpahrkhd ,Ug;G kjpg;gPl;L Kiwfisg; gad;gLj;jpaikahy;

Vw;gl;ljhFk;. xU fhyg;gFjpapd; njhlf;fj;jpYk;> ,WjpapYk; ,Ug;G kl;lk; cau;e;jhy;

cs;slf;ff; fpuatpay; $Ljyhd ,yhgj;ij mwpf;if nra;Ak;. ,jw;Ff;

fhuzk; fhyg;gFjpapy; Vw;gl;l epiyahd cw;gj;jp Nke;jiyapy; rpwpjsT

,Wjp ,Ug;gpy; Kd; nfhz;L nry;yg;gl;L (,J tpw;gidf;fpuaj;ijf;

Fiwf;Fk;) njhlu;e;J tUk; fhyg; gFjpapy; tpw;gid tUkhdj;Jf;F

vjpuhff; fopf;fg;gLk;. (Fwpj;j fhyg; gFjpf;Fupa ,yhgj;jpw;F vjpuhf

fopj;njOjg;gLtjw;Fg; gjpyhf). ,Ug;G kl;lk; Fiwtile;jhy; cs;slf;ff; fpuatpay; Fiwe;j ,yhgj;ij

mwpf;ifapLk;: Vw;gl;l epiyahd Nke;jiy> epiyahd cw;gj;jp Nke;jiy

(Muk;g ,Ug;gpd; Kd; nfhz;L tug;gl;lJ) tpLtpf;fg;gl;L>tpw;gidf;

fpuaj;jpDs; cl;gLj;jg;gLk;.

xU epWtdk; Muk;g ,Ug;G 8>500 yPw;wuhfTk; ,Wjp ,Ug;G 6>750 yPw;wuhfTk; ,Uf;Fk; NghJ vy;iyf; fpuatpay; Kiwapy; ,yhgk; &.62>100 <l;LfpwJ.

Njitg;;gLtJ

epiyahd Nke;jiy cs;slf;f tPjk; &gh 3 xU yPw;wUf;F vd vLj;Jf; nfhz;lhy;> cs;slf;ff; fpuatpaiyg; gad;gLj;jpdhy; ,yhgk; vd;dthf ,Uf;Fk; vdf; fzpg;gpLf

A Rs. 41,850 B Rs. 56,850 C Rs. 67,350 D Rs. 82,350

fhyg;gFjpapy; ,Ug;G kl;lj;jpy; VNjDk; khw;wk; ,Ue;jhy;> vy;iyf; fpuak;

my;yJ cs;slf;ff; fpuatpaiyg; gad;gLj;jp mwpf;ifaplg;gl;l ,yhg

tptuq;fs; NtWgLfpd;wd. cw;gj;jp tpw;gidf;F rkkhf ,Ue;jhy;> fpua

Kiwfisg; gad;gLj;jp fzf;fplg;gl;l ,yhgq;fspy; ve;j tpj;jpahrKk;

,Uf;fhJ.

QUESTION Absorption costing profit

Draft Version

KE2 | mj;jpahak; 11: cs;slf;ff; fpuatpay;> vy;iyf; fpuatpay; kw;Wk; nraw;ghl;il mbg;gilahff;nfhz;l fpuatpay;

CA Sri Lanka 11

,yhgj;jpy; NtWghL = (8,500 – 6,750) × Rs. 3 = Rs. 5,250

cs;slf;ff; fpuatpay; NtWghL = Rs. 62,100 – Rs. 5,250 =

Rs. 56,850 rupahd tpil B.

,Ug;G kl;lk; Fiwf;fg;gl;ljhy;> cs;slf;ff; fpuatpay; ,yhgk; vy;iyf;

fpuatpay; ,yhgj;ij tpl Fiwthf ,Uf;Fk;. ePq;fs; njupT C IAk;> D IAk; tpyf;fyhk;.

fle;j khjk; cs;slf;f fpuatpaiyg; gad;gLj;jp xU cw;gj;jpf; fk;gdpapd; ,yhgk; &.2>000 Mf ,Ue;jJ. vy;iyf; fpuatpay; nfhs;iffs;

gad;gLj;jg;gl;bUe;jhy; &.3000 el;lk; epfo;e;jpUf;Fk;.

Njitg;;gLtJ fk;gdpapd; epiyahd cw;gj;jpf; fpuak; &.2 xU myFf;F. fle;j khj

tpw;gid> 10>000 myFfs;. fle;j khjj;jpd; cw;gj;jp vd;d? (myFfspy;)

fzpg;gpLf

A 7,500 B 9,500 C 10,500 D 12,500

rupahd tpil D. vy;iy kw;Wk; cs;slf;f fpuatpay; ,yhgq;fSf;F ,ilapy; NtWghL ,Ug;gpd; mJ ,Ug;gpy; Vw;gl;l khw;wq;fspdhy; jhd; Vw;gl;bUf;Fk;.

&gh

cs;slf;ff; fpuatpay; ,yhgk; 2>000

vy;iyf; fp;uatpay; el;lk; (3>000)

NtWghL 5>000

,Ug;gpy; khw;wk; = ,yhg NtWghL / myFf;ffhd epiyahd cw;gj;jpf; fpuak;

= &.5000 /&.2 = 2>500 myFfs;

vy;iyf; fpuatpay; el;lk; cs;slf;f fpuatpay; ,yhgj;ij tplf; FiwthFk;.

vdNt> ,Ug;G cau;e;J tpl;lJ. cw;gj;jpAk; 2500 myFfshy; tpw;gidia tpl

mjpfkhf cs;sJ.

cw;gj;;jp = 10>000 myFfs; (tpw;gid) + 2>500 myFfs; = 12>500 myFfs;

ANSWER

QUESTION Absorption versus marginal costing profits

ANSWER

Draft Version

270 CA Sri Lanka

4.2 cjhuzk;: ,yhgq;fis ,zf;Fjy; NkNy cs;s gpf; T+/g; tpdhtpy; [dtup - khu;r; khjq;fSf;fhd cs;slf;ff;

fpuatpay; kw;Wk; vy;iyf; fpuatpay; Kiwikfspd; fPo; mwpf;ifapl;l

,yhgq;fs; gpd;tUkhW rupnra;ag;glyhk;. &. 000

Vy;iyf; fpuatpay; ,yhgk; 266>400 ,Ug;Gfspy; Nru;f;fg;gl;l epiyahd Nke;jiyf;F ,zf;Fjy;:

40>000 myF ,Ug;G mjpfupg;G x &. 12.50 500 cs;slf;ff; fpuatpy; ,yhgk; 266>900

4.3 ,yhgq;fis ,zq;fr; nra;jy; - RUf;fkhd top ,yhgel;lf; $w;Wf;fis tiuAk; KO nra;Kiwf;Fs; Nghfhky;

,yhgq;fspd; NtWghl;il epWTtjw;fhd tpiuthd top gpd;tUkhW:

,yhgq;fspd; NtWghL = ,Ug;G kl;lj;jpy; khw;wk; x myFf;fhd Nke;jiy

cs;slf;f tPjk;

,Ug;G kl;lq;fs; NkNy Ngha;tpl;lJ vdpd; (mjhtJ ,Wjp ,Ug;G >

Muk;g ,Ug;G) cs;slf;f fpuatpay; ,yhgk;> vy;iyf; fpuatpay;

,yhgj;jpid tpl ngupajhf ,Uf;Fk;.

,Ug;G kl;lq;fs; fPNo Ngha;tpl;lJ vdpd; (mjhtJ ,Wjp ,Ug;G <

Muk;g ,Ug;G) cs;slf;ff; fpuatpay; ,yhgk;>vy;iyf; fpuatpay; ,yhgj;ij

tplf; Fiwthf ,Uf;Fk;.

NkYs;s gpf; T+/g; cjhuzj;jpy; ,Ug;gpy; khw;wk; = 40>000 myFfs; (xU mjpfupg;G) Nke;jiy cs;slf;f tPjk; = &gh 1.25 mynfhd;Wf;F cs;slf;ff; fpuatpay; ,yhgk; vy;iyf; fpuatpay; ,yhgj;ij tpl 40>000 x & 12.50 = &.500>000 ,dhy; $Ljyhf ,Uf;Fnkd ehq;fs; vjpu;ghu;g;Nghk;.

ePq;fs; tpiliag; guprPypj;jPu;fshdhy; mJ mg;gbj;jhdh vd fz;L

nfhs;tPu;fs;.

5 vy;iyf; fpuatpay; vjph; cs;slf;ff; fpuatpay;

cs;slf;ff; fpuatpay; tof;fkhd ,yhg mwpf;ifaplYf;F mjpfk;

gad;gLj;jg;gLtJld;> epjpf; fzf;fpay; Nehf;fq;fSf;fhf gad;gLj;jg;gl

Ntz;Lk;. vy;iyf; fpuatpay; jpl;lkply; kw;Wk; jPh;khdk; Nkw;nfhs;sYf;fhd

rpwe;j epu;thf jfty;fis toq;FfpwJ. xt;nthU fpua Kiwf;Fk;

MjuthfTk; vjpuhfTk; gy thjq;fs; cs;sd.

Draft Version

epiyahd cw;gj;jp

Nke;jiyfs; mit cw;gj;jp

ntspaPl;ilr; nra;tjw;fhf

Vw;gl;ljdhy; cw;gj;jp

myFfspw;fpilapy;

gq;fplg;gLjy;

,Wjp ,Ug;G ru;tNjr fzf;fPl;L epakk; IAS2 nfhs;iffSf;F mikthf ngWkjp kjpg;gplg;gLfpwJ.

nraw;gLj;j vspikahdJ.

epiyahd fpuaq;fspd; gfpu;Tfs; ,y;iy

epiyahd fpuaq;fs; = fhyg;gFjpf; fpuaq;fs;; vy;yh ntspaPl;L kl;lj;jpw;Fk; khwhJ.

,Wjp ,Ug;G ajhu;j;jkhf xU

myFf;fhd khWk; cw;gj;jpf; fpuaj;jpd;

ngWkjpapy; kjpg;gplg;gLfpwJ.

epiyahd Nke;jiyfspd; xU gq;if jhf;fy;

nra;tjd; %yk; gy cw;gj;jpg; nghUl;fspd;

,yhgfuj; jd;ikia epu;zapf;fyhk;. (gy

nghUl;fspy; ,Ue;J fpilf;Fk; nkhj;j

gq;fspg;G epiyahd nryTfis <L nra;Akh

,Ug;igr; Nru;j;J itj;jpUg;gJ

mtrpakhd NghJ (c-k; gl;lhR cw;gj;jp)

epiyahd fpuaq;fs; ,Ug;G

ngWkjpkjpg;gPl;by; Nru;f;fg;gl Ntz;Lk;.

,jdhy; njhlu; el;lq;fs; Vw;gLtJ

jLf;fg;gLk;. (c-k; ngUe; jP ,utpw;F

Kd;Ds;s fhyg;gFjp)

rhu;ghd thjq;fs;

vjpu;ghu;f;fg;gLk; ,yhgk; gw;wp

gad; jUk; jfty;fis

gq;fspg;gpd; msT Kfhikf;F

toq;Fk;.

Absorption costing encourages management to produce goods in order to absorb allocated overheads instead of meeting market demands

Nke;jiy kpif/Fiw

cs;slf;fk;

jtpu;f;fg;gLfpwJ.

jPu;khdnkLj;jYf;F mJ xU ngupa cjtp (cs;slf;ff; fpuatpay; Nghyy;yhky;). ,f; fw;wy;

Mtzj;jpd; gFjp Dapy; ,J gw;wpg; ghu;g;Nghk;

cs;slf;ff; ;fpuatpay;

vy;iyf; fpuatpay;

BL6 | Chapter 9: M

arginal & A

bsorption Costing

cU 11.1

vy;iyf; fpuatpay; kw;Wk; cs;slf;ff; fpuatpay; ,uz;bw;Fk;

Mjuthd thjq;fis RUf;fkhff; $WfpwJ.

cU 11.1:

vy;iy kw;Wk; cs;slf;ff; fpuatpaypd; ed;ikfs;

5.1 cjhuzk;: vy;iy kw;Wk; cs;slf;ff; fpuatpay; xg;gPL

gpd;tUk; cjhuzk; NtWgl;l fzf;fpay; Kiwfshd vy;iyf; fpuatpay; k

cs;slf;ff; fpuatpay; ,yhgq;fs; %yk; cq;fis topelj;j gad;gLtJld

,uz;L El;gq;fSf;Fk; ,ilapyhd NtWghLfisAk; Kd;dpiyg;gLj;Jk;

CA Sri Lanka

Draft Version

BL6 | Chapter 9: Marginal & Absorption Costing

272 CA Sri Lanka

gpf; T+/g; fk;gdp ghf; vDk; jdpnahU cw;gj;jpg; nghUis cw;gj;jp

nra;fpwJ. tpguk; tUkhW.

xU myFf;F &gh

tpw;gid tpiy 1>800

Neu; %yg;nghUs; 400

Neu;f; $yp 160

khWk; Nke;jiy 100

tUlhe;j epiyahd Nke;jiy &.16 kpy;ypadhf ghjplg;gl;Ls;sJ. mj;Jld; gpf;

T+/g; fk;gdp xt;nthU tUlKk; 1>280>000 myFfs; ghf; cw;gj;jp

nra;ag;gLnkd vjpu;ghu;f;fpd;wJ. Nke;jiyfs; myF xd;Wf;fhd mbg;gilapy;

cs;slf;fg;gLfpwJ. tUlj;Jf;fhd cz;ik Nke;jiy &.16 kpy;ypad; MFk;.

ghjpl;l epiyahd tpw;gidf; fpuaq;fs; fhyhz;Lf;F &.3.2 kpy;ypad; MFk;.

20-8 KjyhtJ fhyhz;bd; cz;ik tpw;gid> cw;gj;jp myFfs; fPo;tUkhW: [dtup –

; ; tpw;gid 240>000

cw;gj;jp 280>000

[dtup njhlf;fj;jpy; Muk;g ,Ug;G ,Uf;ftpy;iy.

gpd;tUtdtw;iw cgNahfpj;J fhyhz;bd; ,yhg el;lf; $w;iwj; jahupf;f.

a. vy;iyf; fpuatpay;

b. cs;slf;ff; fpuatpay;

jPu;T

gbKiw 1 xU myFf;fhd Nke;jiy cs;slf;f tPjj;ijf; fzf;fpLf.

Nke;jiy cs;slf;f tPjk; ghjPl;L njhiffis kl;LNk mbg;gilahff; nfhz;lJ.

Nke;jiy cs;sl tPjk; = ghjPl;L epiyahd Nke;jiyfs;

ghjplg;gl;l myFfs;

mj;Jld; cq;fs; fzpg;gPl;by; ftdkhf ,Uq;fs;. ePq;fs; 3 khj fhyg;gFjpia ifahs;fpwPu;fs;. Mdhy; tpdhtpy; cs;s njhiffs; xU KOtUlj;jpw;fhdJ. ePq;fs; ,tw;iwf; fhyhz;L njhiffshf khw;w Ntz;Lk;.

ghjPl;L Nke;jiy (fhyhz;L) = Rs.16 million

4

ghjPl;L cw;gj;jp (fhyhz;L) = 1.28 million 4

= Rs. 4 million

= 320,000 units

myFf;fhd Nke; cs;sl tPjk; = Rs. 4, 000, 000

320, 000

= Rs. 12.50 per unit

Draft Version


CA Sri Lanka 273

gbKiw 2 xU myFf;fhd nkhj;jf; fpuaj;ijf; fzpg;gpLf. xU myFf;fhd nkhj;jf; fpuak; (cs;slf;ff; fpuatpay;; )

= khWk; fpuak; + epiyahd cw;gj;jpf; fpuak;

= (400 + 160 + 100) + 12.50 =&.672.50

xU myFf;fhd nkhj;jf; fpuak; (vy;iyf; fpuatpay;)

= (400 + 160 + 100) xU myFf;fhd khWk; nryT = &gh 660

gbKiw 3 ,Wjp ,Ug;ig myFfspy; fzpg;gpLf. ,Wjp; ,Ug;G = Muk;g ,Ug;G + cw;gj;jp – tpw;gid

= 0 + 280,000 – 240,000 = 40,000 myFfs;

gbKiw 4 kpif/Fiw Nke;jiy cs;slf;fj;ijf; fzpg;gpLf.

,J cz;ik cw;gj;jpf;Fk; ghjPl;L cw;gj;jpf;Fk; ,ilapyhd

NtWghl;il mbg;gilahff; nfhz;lJ. cz;ik cw;gj;jp = 280>000 myFfs; ghjPl;L cw;gj;jp = 320>000 myFfs; (NkNy gbKiw 1 Ig; ghu;f;f) Fiw cw;gj;jp = 40>000 myFfs; gpf; T+/g; 40>000 myFfs; vjpu;ghu;j;jij tpl Fiwthf cw;gj;jp

nra;jgbahy; Fiwe;j cs;slf;f Nke;jiy 40>000 x &.12.50

(gbKiw 1 I NkNy ghu;f;f) = 50>000. ,J ,yhg el;lf; $w;wpy;

cw;gj;jpf; fpuaq;fSld; $l;lg;gLk;.

gbKiw 5 ,yhg el;lf; $w;iwj; jahupf;f vy;iyf; fpuatpay; cs;slf;ff; fpuatpay;

&.000 &.000 &.000 &.000

tpw;gid (240>000 x &.180) 432>000

432>000

fop(-) tpw;gidf; fpuak;

Muk;g ,Ug;G 0 0

280>000 x&.66 184>800

280>000 x&. 67.25 188>300

fop(-) ,Wjp ,Ug;G

40>000 x&.66 (26>400)

40>000 x &.67.25 (26>900)

(158>400) 161>400

$l;L(+)Nke;jiy FiwT

cs;slf;fk;

500

(161>900)

gq;fspg;G 273>600

Draft Version

274 CA Sri Lanka

nkhj;j ,yhgk; 270>100

fop(-)

epiyahd cw;gj;jp Nke;jiy 4>000 G+r;rpak;

epiyahd cw;gj;jp Nke;jiy 3>200 3>200

(7>200) (3>200)

Njwpa ,yhgk; 266>400 266>900

Draft Version


CA Sri Lanka 275

5.2 ,Ug;gpy; khw;wkpy;iy vy;iyf; fpuatpay; ,yhgj;jpw;Fk; cs;slf;ff; fpuatpay; ,yhgj;jpw;Fkpilapy; NtWghLfs; cs;snjd NkYs;s fzpg;gPLfspy; ,Ue;J

ftdpj;jpUg;gPu;fs;. ,yhgq;fis ,zq;fr; nra;a ehk; Nghtjw;F Kd;du;

Muk;g ,Ug;G ,Wjp ,Ug;gpw;fpilNa khw;wk; ,y;yhj NghJ (mjhtJ

cw;gj;jp = tpw;gid) vg;gb ,uz;L El;gq;fspdJk; ,yhgq;fs;

NtWgLfpd;wd.

Kd;ida fhyhz;bw;F tpw;gid 28>000 myFfshf ,Ue;jnjd vLj;Jf;

nfhs;Nthk;.

vy;iyf; fpuatpay; cs;slf;ff; fpuatpay;

&.000 &.000 &.000 &.000

tpw;gid (280>000x&.180) 504>000

504>000

fop(-) tpw;gidf; fpuak;

Muk;g ,Ug;G 0 0

$l;L (+) cw;gj;jpf;fpuak;

280>000 x&.66 184>800

280>000 x&.67.25 188>300

fop(-) ,Wjp ,Ug;G G+r;rpak; G+r;rpak;

(184>800) 188>300

$l;L(+) Fiwthd

cs;slf;f Nke;jiy

500

(188>800)

gq;fspg;G 319>200

nkhj;j ,yhgk; 315>200

fop(-)

epiyahd cw;gj;jp Nke;jiy 4>000

epiyahd tpw;gid

Nke;jiy 3>200

3>200

(7>200) (3>200)

Njwpa ,yhgk; 312>000 312>000

,uz;L ,yhgq;fSf;fpilapYk; NtWghL ,y;iy vd;gij ftdpj;jpUg;gPu;fs;. ,Ug;G kl;lq;fspy; Vw;gl;l khw;wNk ,yhgj;jpYk; NtWghl;il Vw;gLj;jp

cs;sJ.

cw;gj;jpg; nghUs; X ,w;fhd Nke;jiy cs;slf;f tPjk; xU ,ae;jpu

kzpj;jpahyj;jpw;F &.1>000. xt;nthU myF X ,w;Fk; 5 ,ae;jpu kzpj;jpahyq;fs; Njit. cw;gj;jpg; nghUs; X ,d; ,Ug;G 1.1.X1 ,y; 150 myFfs;. 31.12.X1 ,y; 100 myFfs;.

Njitg;;gLtJ

QUESTION AC versus MC

Draft Version

276 CA Sri Lanka

cs;slf;f fpuatpaiy gad;gLj;Jk; NghJ mwpf;ifaplg;gl;l ngWNgw;wpYk;>

vy;iyf;fpuatpaiyg;; gad;gLj;Jk; NghJ mwpf;ifaplg;gl;l ngWNgw;wpYk;

cs;s ,yhg tpj;jpahrk; vd;d? fzpg;gpLf A. cs;slf;ff; fpuatpay; ,yhgk; &.250>000 FiwT

B. cs;slf;ff; fpuatpay; ,yhgk; &.250>000 $Ljy;

C. cs;slf;ff; fpuatpay; ,yhgk; &.500>000 FiwT

D. cs;slf;ff; fpuatpay; ,yhgk; &.500>000 $Ljy;

,yhg NtWghL = ,Ug;G kl;l khw;wk; x epiyahd Nke;jiy cs;slf;f tPjk;

= (150 – 100) x &.1>000 x 5

= &.250>000 Fiwthd ,yhgk;.

fhuzk;> ,Ug;Gkl;lk; Fiwe;Js;sJ. MfNt> rupahd tpil A

,Ug;gpd; mstpy; Vw;gLk; khw;wNk gpujhdkhdJ. ,Ug;G kl;lk; Fiwe;Js;sJ.

MfNt> cs;slf;f fpuatpay; Fiwthd ,yhgj;ijNa mwpf;ifapLk;. ,J

njupT B, D I ePf;Fk;;.

njupT C gpioahdJ. Vnddpy;> mJ ,Wjp ,Ug;ig kl;Lk; mbg;gilahff;

nfhz;lJ. (100 myFfs; x &.1>000 x 5 kzpj;jpahyq;fs;)

ANSWER

Draft Version


CA Sri Lanka 277

vy;iyf; fpuak; vd;gJ xU myF cw;gj;jpg;nghUs; my;yJ Nritapd; khWk; fpuak; MFk;

gq;fspg;G vy;iyf; fpuatpaypy; xU Kf;fpakhd mstPL MFk;. NkYk;

tpw;gidg; ngWkjpf;Fk; vy;iy my;yJ khWk; tpw;gidf; fpuaj;jpw;Fk;

,ilapyhd NtWghlhf ,J fzpg;gplg;gLfpwJ.

vy;iyf; fpuatpaypy; epiyahd cw;gj;jpf; fpuaq;fs; fhyg;gFjpf; fpuaq;fshff; fUjg;gl;L mit Vw;gLk; NghNj fopj;njOjg;gLfpwJ. cs;slf;fy; fpuatpaypy; epiyahd cw;gj;jp;f; fpuaq;fs; myFfspd; fpuaj;jpdhy; cs;slf;fg;gl;L ,Wjp ,Ug;gpy; Kd; nfhz;L nry;yg;gl;L mLj;j fhyg;gFjpf;fhd tpw;gidf;F vjpuhf jhf;fy; nra;ag;gLfpwJ. MfNt>cs;slf;fy; fpuatpaiyg; gad;gLj;jpa ,Ug;Gg; ngWkjp vy;iyf; fpuatpaiyg; gad;gLj;jp fzpg;gpl;l ngWkjpapYk; $bajhf ,Uf;Fk;

vy;iyf; fpuatpaiy my;yJ cs;slf;fy; fpuatpaiyg; gad;gLj;jp mwpf;if nra;ag;gl;l ,yhgj; njhif> mf;fhyg;gFjpapd; ,Ug;G kl;lj;jpy; khw;wk; ,Ue;jhy; NtWgLk;. cw;gj;jp tpw;gidf;Fr; rkdhf ,Ue;jhy; ,uz;L fpuatpay; KiwiaAk; gad;gLj;jp fzpg;gplg;gLk; ,yhgq;fspy; NtWghL ,Uf;fhJ.

cs;slf;fy; fpuatpay; mjpfkhf mbf;fb fpukkhd ,yhg mwpf;ifaplYf;F gad;gLj;jg;gLk; Kiw. NkYk; epjpf; fzf;fPl;L Nehf;fq;fSf;fhfTk; gad;gLj;jg;gLk;. vy;iyf; fpuatpay; jpl;lkplYf;Fk;> jPu;khdnkLj;jYf;Fk; rpwe;j Kfhikj; jfty;fis mspf;fpwJ. xt;nthU fpuatpay; Kiwikf;F vjpuhfTk; MjuthfTk; mNef thjq;fs; ,Uf;;fpd;wd.

cs;slf;ff; fpuatpaypd; Nehf;fk; xU nghUspd; nkhj;jf; fpuaj;jpy; epWtdj;jpd; nkhj;j Nke;jiyf;F nghUj;jkhd gq;if cs;slf;FtjhFk;. xU myif cw;gj;jp nra;tjpy; my;yJ xU Ntiyia Kbj;j Neuj;ijAk; Kaw;rpiaAk; gpujpgypf;Fk; xU njhifia Fwpf;f nghUj;jkhd gq;F nghJthf vLf;fg;gLfpwJ

cs;slf;ff; fpuatpaiyg; gad;gLj;Jtjw;fhd Kf;fpa fhuzq;fs; ,Ug;G kjpg;gPLfs;> tpiy eph;zaq;fs; kw;Wk; ntt;NtW cw;gj;jpfspd; ,yhgj;ij epWTjy; KjypadthFk;.

mj;jpahar; RUf;fk;

Draft Version

278 CA Sri Lanka

1 vy;iyf; fpuatpay; vd;why; vd;d?

2 vy;iyf; fpuaatpaypy; fhyg;gFjpf;fhd fpuak; vd;why; vd;d?

3 tpw;gidg; ngWkjp – tpw;gidapd; vy;iyf; fpuak; = …………………..

4 vy;iyf; fpuatpaYk; cs;slf;fy; fpuatpaYk; xU fhyg;gFjpf;fhd ,yhgj;ij kjpg;gpLtjw;fhd NtWgl;l El;gq;fs;. xU fhyg;gFjpapy; ,Ug;gpy;

khw;wq;fs; Vw;gl;lhy; vy;iyf; fpuatpYk; cs;slf;ff; fpuatpaYk;

NtWgl;l nkhj;j ,yhgj;jpw;fhd tpisitj; jUk;.

gpd;tUk; $w;Wfspy; cz;ik vJ? ,dk; fhz;f.

I. ,Ug;G kl;lq;fs; mjpfupj;jhy;> vy;iyf; fpuatpay; cau;thd ,yhgj;ij mwpf;ifapLk;.

II. ,Ug;G kl;lq;fs; Fiwtile;jhy;> vy;iyf; f;puatpay; Fiwe;j ,yhgj;ij mwpf;ifapLk;.

III. ,Ug;G kl;lq;fs; Fiwtile;jhy;> vy;iyf; f;puatpay; cau;thd ,yhgj;ij mwpf;ifapLk;.

IV. Muk;g kw;Wk; ,Wjp ,Ug;Gfs; rkkhf ,Ue;jhy;> vy;iyf; fpuatpaYk; cs;slf;ff; fpuatpaYk; xNu ,yhgj; njhifiajj; jUk;.

A All of the above C I and IV B I, II and IV D III and IV

5 vy;iyf; fpuatpaYf;F rhu;ghd thjq;fs; gpd;tUtdtw;Ws;; vit?

(a) ,Wjp ,Ug;G IAS 2 ,w;fikthf kjpg;gplg;gLfpwJ.

(b) nraw;gLj;Jtjw;F ,yFthdJ

(c) Nke;jiy Fiwthd my;yJ $Ljy; cs;slf;fy; ,y;iy.

(d) nraw;ghl;L kl;lq;fs; vg;gbapUg;gpDk; epiyahd fpuaq;fs;xNu msthf ,Uf;Fk;.

(e) ,f; fpuatpay; KiwapypUe;J fpilf;Fk; jfty; jPu;khdnkLj;jYf;Fg; gad;gLj;jg;glyhk;.

Kd;Ndw;wg; ghPl;ir

Draft Version


CA Sri Lanka 279

1 vy;iyf; fpuatpay; cs;slf;fYf;F khw;whd xU fpuatpay; Kiw. vy;iyf;

fpuatpaypy; khWk; fpuaq;fs; kl;Lk; tpw;gidapd; fpuakhf jhf;fy;

nra;ag;gl;L xU gq;fspg;G fzpg;gplg;gLfpwJ.

2 xU epiyahd fpuak;

3 gq;fspg;G

4 tpil D

5 (b), (c), (d), (e)

Kd;Ndw;wg; ghPl;irf;fhd tpilfs;

Draft Version

280 CA Sri Lanka

Draft Version

C H

A P

T E

R

epakf; fpuatpay; kw;Wk; Kuz; Ma;T

mwpKfk; ek; md;whl tho;f;ifapy; ngUk;ghyhd tp\aq;fSf;fhd juepiyfs; ,Ug;gijg; NghyNt (`hk;gu;fu;

cztfq;fspy; J}a;ik> xd;gJ taJilatu;fspd; fy;tp rhjid> rupahd Neuj;jpy; ,aq;Fk;

uapy;fspd; vz;zpf;if)> cw;gj;jpfs; kw;Wk; Nritfspd; nryTfSf;fhd juq;fSk; cs;sd. NkYk;>

ekJ md;whl tho;f;ifapy; epakq;fs; vg;NghJk; G+u;j;jp nra;ag;glhjJ NghyNt> cw;gj;jpfs; kw;Wk;

Nritfspd; nryTfSf;fhd juq;fSk; vg;NghJk; G+u;j;jp nra;ag;gLtjpy;iy. ,e;j mj;jpahaj;jpy;

nryTfSf;fhd epakq;fs;> mit vjw;fhfg; gad;gLj;jg;gLfpd;wd> mit vt;thW mikf;fg;gl;ld

vd;gijg; ghu;g;Nghk;.

epakf; fpuakhdJ Kuz; Ma;T vdg;gLk; Kfhikf; fl;Lg;ghl;Lf; fUtpf;fhd xU nray;Kiwapd;

mbg;gilia vt;thW cUthf;FfpwJ vd;gijAk; ghu;g;Nghk;

xU mwpf;ifaply; fhyj;jpy; (thuk;> khjk;> fhyhz;L> Mz;L) xU epWtdk; mile;j cz;ikahd

KbTfs;> vjpu;ghu;j;j KbTfspypUe;J NtWgl;ljhf ,Uf;Fk; (vjpu;ghu;f;fg;gLk; KbTfs; Ke;ija

mj;jpahaj;jpy; ehk; ghu;j;j epakf; fpuaq;fs; kw;Wk; tUtha;fs;). njhopyhsu; nryT kw;Wk;

tpw;gidapd; msT Nghd;w jdpg;gl;l nghUl;fSf;Fk;> vjpu;ghu;f;fg;gLk; nkhj;j gq;fspg;Gf;Fk; nkhj;j

cz;ikahd gq;fspg;Gf;Fk; ,ilapy; ,j;jifa NtWghLfs; Vw;glf;$Lk;.

Kfhik fzprkhd Neuj;ijAk; rpf;fiy epu;zapf;Fk; juj;ijAk; nrytopj;jpUf;Fk;. cz;ikahd

KbTfs; juq;fspypUe;J NtWgLfpd;wd. Gj;jprhypj;jdkhd Kfhikahsu; Vw;gl;Ls;s NtWghLfisf;

fUj;jpy; nfhz;L> ,e;j fUj;jha;Tfspd; KbTfisg; gad;gLj;jp epakq;fis miltjw;fhd

Kaw;rpfSf;F cjTthu;. Gj;jprhypj;jdkhd Kfhikahsu; Kuz; gFg;gha;it fl;Lg;ghl;L Kiwahfg;

gad;gLj;Jthu;.

mwpTf; $W

B jpl;lkply; kw;Wk; fl;Lg;gLj;jy; 2.1 epakf; fpuatpay; kw;Wk; Kuz;

Ma;Tf;fhd mwpKfk;

2.1.1 epakf; fpuatpaypd; Kf;fpaj;Jtj;jpid tpsf;Fjy;

2.1.2 tpw;gidfs; kw;Wk; fpuaq;fs; njhlh;ghd Kuz;fis

fzpg;gpLjy; kw;Wk; tpahf;fpahdk; nra;jy;

2.1.3 vy;iyf; fpuztpaiyg; gad;gLj;jpf; fzpf;fg;gl;l ghjplg;gl;l

kw;Wk; cz;ikahd gq;fspg;Gf;fspilNaahd ,zf;ff; $w;iwj;

jahhpj;jy;

283

Draft Version

284 CA Sri Lanka

BL6 | Chapter 10: Standard Costing & Variance Analysis

mj;jpaha cs;slf;fq;fs; fw;wy; ntspg;ghL

1 epakf; fpuak; vd;why; vd;d? 2.1.1 2 epakq;fis mikj;jy; 2.1.1 3 ghjPLfs; kw;Wk; epakq;fspd; xg;gPL 2.1.1 4 epakf; fpuatpaypd; tpkh;rdq;fs; 2.1.1 5 Kuz;fs; 2.1.2 6 Neu; %yg;nghUs; fpua Kuz;fs;; 2.1.2 7 Neu; Copaf; fpua Kuz;fs; 2.1.2 8 khWk; cw;gj;jp Nke;jiy Kuz;fs; 2.1.2 9 fpua Kuz;fSf;fhd fhuzq;fs; 2.1.2 10 tpw;gid Kuz;fs; 2.1.2 11 cz;ikahd gq;fspg;Gld; ghjpl;l gq;fspg;ig ,zf;Fk; $w;W 2.1.3 12 epakf; fpua tptuq;fs; kw;Wk; Kuz;fspypUe;J cz;ikahd

juitg; ngWjy; 2.1.3

13 xUq;fpize;j fzf;fpay; Kiwikapy; cs;s Kuz;fSf;fhd

fzf;fpay; 2.1.3

14 fl;Lg;ghl;L eltbf;if 2.1.3

Draft Version

CA Sri Lanka 285

1 epakf; fpuatpay; vd;why; vd;d?

1.1 mwpKfk;

xU epakf; fpuatpaypd; fl;llf; fw;fs; epakf; fpuaq;fs;. epakf; fpuatpaiy

tpgukhf ghu;g;gjw;F Kd;du; epakf; fpuak; vd;why; vd;d vd;W ePq;fs;

mwpe;jpUj;jy; Ntz;Lk;.

1.2 epakf; fpua ml;il

cw;gj;jp 1234 ,d; epakf;fpua ml;il cU 14.1 ,y; fhl;lg;gl;Ls;sJ. epakf; fpua ml;il - cw;gj;jpg; nghUs; 1234 &gh &gh

Neu; %yg; nghUl;fs; %yg;nghUs; x – 3fp.fp.>&.4 gb 1,200

%yg;nghUs; Y– 9 yPw;wu; &.2 gb 1,800 3,000 Neu; $yp juk; A- 6 kzpj;jpahyk; &.1.50 tPjk; 900

juk; B– 8 kzpj;jpahyk; &.2.00tPjk; 1,600 2,500 epak Neu;f;fpuak; 5,500 khWk; cw;gj;jp Nke;jiy- 14 kzpj;jpahyk; &.0.50 tPjk; 700 epak khWk; cw;gj;jp fpuak; 6,200 epiyahd cw;gj;jp Nke;jiy 14 kzpj;jpahyk; &.4.50 tPjk; 6,300 epak KO cw;gj;jp fpuak; 12,500 epu;thf> re;ijg;gL;j;jy; Nke;jiy 1,500 epak tpw;gidf; fpuak; 14,000 epak ,yhgk; 2,000 epak tpw;gid tpiy 16,000

cU 14.1: epakf; fpua ml;il

xt;nthU fpua %yq;fspYkpUe;J vt;thW nkhj;j epakf; fpuaq;fs;

fl;bnaOg;gg;gLfpd;wd vd ftdpAq;fs;. epak tpiyapy; epak msT

nghUl;fs;> epak tPjj;jpy; epak msT Copau; Neuk; Kjypad. MfNt> ,J

gpd;tUk; Kfhikapd; kjpg;gPLfspypUe;J epu;zapf;fg;gLfpwJ.

• nghUl;fs;> $yp Mfpatw;wpd; vjpu;ghu;f;fg;gLk; tpiyfs; kw;Wk; nryTfs;

epakf; fpuaq;fs;; ,Ug;G kjpg;gPl;bYk; fl;Lg;ghl;bYk; gad;gLj;jg;gLk;

Kd;dNu epu;zapf;fg;gl;l kjpg;gplg;gl;l myFf; fpuak; MFk;

epakf; fpua ml;il xt;nthU cw;gj;jpg; nghUspdJk; epakf; fpuaj;jpd; KO

tpguq;fisAk; fhl;LfpwJ.

Draft Version

286 CA Sri Lanka

• nghUl;fs; kw;Wk; $yp gad;ghl;bd; tpidj;jpwd; kl;lk;

• ghjPblg;gl;l Nke;jiyf;fpuaq;fs; kw;Wk; ghjPblg;gl;l nraw;ghl;L

msTfs;

vg;gb Kfhik ,k; kjpg;gPLfis milfpd;wd vd gFjp 2 ,y; ehk;

ghu;g;Nghk;.

Mdhy; Kfhik Vd; epakf; fpuaq;fis jahupf;f Ntz;Lk;? epr;rakhf

epakf; fpuatpaYf;F cjtj;jhd;. Mdhy;> epakf; fpuatpaypdhy; gad;

vd;d?

1.3 epakf; fpuatpaypd; gad;ghLfs;

epakf; fpuatpaypd; gad;ghLfs; gy cz;L. Mdhy; gpujhdkhdit

,uz;L. mit gpd;tUkhW>

(a) fpuaf; fzf;fPl;L Nehf;fq;fSf;fhf cw;gj;jpia fpuakplTk;> ,Ug;ig ngWkjpaplTk;.

(b) epakq;fis (jpl;lkplg;gl;l fpuaq;fs;) jhgpg;gjd; %yKk;> jpl;lkpl;ljw;fpzq;f elf;fhj nraw;ghLfis Rl;bf;fhl;b (mLj;j thf;fpaj;jpy; ehk; fw;fg; NghFk; Kuz; gFg;gha;T topahf) fl;Lg;ghl;il tpl;L tpyff; $baJk; jpUj;j eltbf;iffs; Njitg;gLtJkhd gFjpfisr; Rl;bf; fhl;b Kfhikia vr;rupf;if nra;tJ %ykhfTk; xU fl;Lg;ghl;L rhjdkhfr;nraw;glTk;.

fk;gdp Gnshf;> N[h vDk; xU cw;gj;jpg; nghUisj;; jahupf;fpd;wJ.

N[hitj;; jahupg;gjpy; jpwd;kpf;f Copak; kw;Wk; Fiwj;jpwd; Copak; Mfpa

,uz;L tif Copak; <LgLj;jg;gLfpd;wJ. jpwd; njhopyhsu; 1

kzpj;jpahyj;jpw;F &. 1>000 tPjKk;> Fiwj;jpwd; njhopyhsu;

kzpj;jpahyj;jpw;F &. 500 tPjKk; nfhLg;gdT nra;ag;gLfpwhu;fs;. xU

N[hit jahupg;gjw;F Fiwj;jpwd; $yp kzpj;jpahyq;fspYk; ghu;f;f ,uz;L

klq;F jpwd; $yp kzpj;jpahyq;fs; Njitg;gLfpwJ. ehd;F Fiwj;jpwd; $yp

kzp;j;jpahyq;fs; Njitg;gLfpd;wd.

xU N[h %d;W NtWgl;l Neu;%yg;; nghUl;fshy; MdJ. Neu;%yg;nghUs; A VO fpNyhfpuhk;> Neu;%yg;nghUs; B ehd;F yPw;wu;> Neu;%yg;nghUs; C

%d;W kPw;wu; Njitg;gLfpd;wd. Neu;%yg;nghUs; A xU fpNyhfpuhKf;F

&.100> Neu;%yg;nghUs; B xU yPw;wu; &. 200> Neu;%yg;nghUs; C xU kPw;wu;

&. 300. Gnshf; fk;gdpapy; khWk; cw;gj;jp Nke;jiy xU Neu;$yp kzpj;jpahyj;jpw;F

(jpwd; $yp) &. 250 tPjk; Vw;gLfpwJ. Gnshf; fk;gdpapy; xU cs;slf;ff; fpuatpay; Kiwik nraw;ghl;by;

cs;sJ. cs;slf;f mbg;gil Neu; $yp (jpwd;) kzpj;jpahyq;fshFk;.

vjpu;tUk; fzf;fPl;L fhyj;Jf;F ghjplg;gl;l epue;ju cw;gj;jp Nke;jiy &.250

kpy;ypad; NkYk; N[htpd; ghjPl;L cw;gj;jp 5>000 myFfs;. epu;thf> tpw;gid> tpepNahf Nke;jiyfs; xU myFf;F &gh 10 tPjk;

cw;gj;jpfSf;F Nru;f;fg;gLfpd;wd. NkYk; N[htpy; 25% ,yhgk;

Fwpf;fg;gLfpwJ.

QUESTION Standard cost card

Draft Version

CA Sri Lanka 287

Njitg;gLtJ NkYs;s jfty;fisg; gad;gLj;j;p N[htpd; epakf; fpua ml;il

xd;iw tiuf.

epak fpua ml;il –jahupg;G N[h &gh &gh

Neu;%yg; nghUl;fs; A– 7 fp.fp x &. 100 700 B– 4 yPw;wu; x &. 200 800 C– 3 kPw;wu; x &. 300 900

2,400 Neu; $yp jpwd; - 8 x &. 1>000 8,000 miuj;jpwd; - 4 x &. 500 2,000

10,000 epak Neu;f;fpuak; 12,400 khWk; cw;gj;jp Nke;jiy- 8 x &.250 2,000 epak khWk; cw;gj;jpf; fpuak; 14,400 epiyahd cw;gj;jp Nke;jiy – 8 x &. 625 (W) 5,000 epak KO cw;gj;jp fpuak; 19,400 epu;thf>tpw;gid> tpepNahf Nke;jiy 1,000 epak tpw;gidf; fpuak; 20,400 epak ,yhgk; (25% x 204) 5,100 epak tpw;gid tpiy 25,500

nra;if

Nke;jiy cs;slf;f tPjk; =&.250>000 =&. 6.25 jpwd; njhopy; kzpj;jpahy

5>000 x8 nkhd;wpw;F.

xU vy;iyf; fpuatpay; Kiwikapd; fPo; N[htpd; epakf; fpua ml;il

vjidf; fhl;Lk;?

ANSWER

epakf; fpua ml;il – cw;gj;jpg; nghUs; N[h

&gh

Neu;%yg; nghUl;fs; 2,400 Neu;f; $yp 10,000 epak Neu; fpuak; 12,400

khWk; cw;gj;jp Nke;jiy 2,000 epak khWk; cw;gj;jp fpuak; 14,400

ANSWER

QUESTION Marginal costing system

Draft Version

288 CA Sri Lanka

epak tpw;gid tpiy 25,500 epak gq;fspg;G 11,100

fpuaf; fzf;fPl;Lg; gjpTfs; NgZtij vspjhf;Ftjw;F epakf; fpuaq;fspd;

gad;ghl;il epuhfupf;f KbahJ. vdpDk;> ehk; epakf; fpuatpaypd; fl;Lg;ghL

kw;Wk; Kuz;; gFg;gha;T gf;fj;jpd; kPJ ek; ghu;itia nrYj;JNthk;. epakf;fpuatpay; xU fl;Lg;ghl;L El;gk;. mJ epak fpuaq;fisAk;>

tUkhdq;fisAk; cz;ikg; ngWNgw;Wld; xg;gpl;L Kuz;fisj; jUk;.

mk;Kuz;fs; nraw;ghl;il Nkk;gLj;Jtjw;F gad;gLk;.

NkYs;s tiutpyf;fzk; epakf; fpuatpaypd; fl;Lg;ghl;L gFjpfisr; Rl;bf; fhl;LfpwJ.

1.4 Xh; fl;Lg;ghl;L El;gkhf> epakf; fpuatpay;

MfNt>epakf; fpuaq;fs; gpd;tUtdtw;iw cs;slf;FfpwJ.

• cw;gj;jpg; nghUl;fs; my;yJ Nritfspd; fpuaq;fspd; Kd;dNu

epu;zapf;fg;gl;l kjpg;gPLfis jhgpj;jy;

• cz;ikf; fpuaq;fisr; Nrfupj;jy;.

• cz;ikf; fpuaq;fis Kd;dNu epu;zapf;fg;gl;l kjpg;gPLfSld; xg;gPL

nra;jy;.

Kd;dNu epu;zapf;fg;gl;l fpuaq;fs; epakf; fpuaq;fs; vd mwpag;gLfpd;wd.

NkYk; epak kw;Wk; cz;ikf; fpuaq;fSf;fpilNa cs;s NtWghL Kuz;fs;

vd mwpag;gLfpwJ. epak kw;Wk; cz;ikf; fpuaq;fSf;fpilNaahd nkhj;j

NtWghl;il gFg;gha;T nra;Ak; nra;Kiw Kuz; gFg;gha;T vd mwpag;gLk;.

gy;NtW fpuakply; epiyikfspy; epakf; fpuatpaiy gad;gLj;j Kbe;jhYk;>

(njhFjp kw;Wk; NgusT cw;gj;jp> nra;Kiw cw;gj;jp> Ntiy cw;gj;jp

(ghfq;fspd; jug;gLj;jy; ,Uf;Fk; NghJ) kw;Wk; Nritj; njhopw;Wiwfs;

(ajhu;j;jkhd fpua myifj; jhgpf;f KbAkhapd;))> nra;Kiwapy; jpUk;g

jpUk;gr; nra;jy; epfOkhapd; mjd; gad;ghl;bypUe;J ngUk; gaidg; ngw

KbAk;. MfNt> mJ NgusT cw;gj;jpf;Fk; jpUk;g jpUk;g tUk; xd;wpizg;G

Ntiyf;Fk; mjpf nghUj;jkhdjhf ,Uf;Fk;.

2.1 mwpKfk; cs;slf;ff; fpuatpay; kw;Wk; vy;iyf; fpuatpay; ,uz;L KiwapYk; epakf;

fpuaq;fs; gad;gLj;jg;glyhk;. vdpDk; ehk; cs;slf;ff; fpuatpay;

Kiwfspy; epakf; fpuaq;fs; vd;gjw;Fs; vkJ tpgupg;ig mlf;fpf;

nfhs;Nthk;. ehk; Kd;dNu Fwpj;Jf; nfhz;lJ Nghy xU nghUspd; (my;yJ Nritapd;)

cz;ik kw;Wk; epakf; fpuaq;fSf;fpilapyhd NtWghL Kuz;fs; vd

miof;fg;gLk;.

2 epakq;fis mikj;jy;

Draft Version

CA Sri Lanka 289

epakf; fpuak; gy;NtWgl;l epakq;fshy; MdJ. xt;nthU fpua %yj;jpw;Fk;

xt;nthU epakq;fs; Kfhikahy; mikf;fg;gl Ntz;bapUf;fpwJ. ,g;gFjpia ehk; ,uz;lhfg; gpupj;Js;Nshk;. Kjy; gFjp xt;nthU

epakj;jpdJk; gzg;gFjpia jhgpg;gijg; ghu;f;fpwJ. ,uz;lhtJ gFjp

xt;nthU epakj;jpdJk; tsq;fspd; Njit gw;wpa gFjpia ghu;f;fpwJ.

2.2 nraw;ghl;L epakq;fspd; tiffs;

epakq;fis mikj;jyhdJ epakq;fs; vt;tsT Njitahdjhf ,Uf;f

Ntz;Lk; vd;w gpur;ridia vOg;GfpwJ. xU G+uzkhd nraw;ghl;il

gpujpepjpj;Jtg;gLj;Jtjhf epakq;fs; ,Uf;f Ntz;Lkh my;yJ ,yFthf

milaf; $bajhf ,Uf;f Ntz;Lkh? gad;gLj;jg;gLk; nraw;ghl;L epakj;jpd;

tif elj;ijr; rpf;fy;fisf; nfhz;bUf;fyhk;. ehd;F tifahd epakq;fs;

cz;L.

epakj;jpd; tif

tpgupg;G

,yl;rpa ,it G+uzkhd nray;Kiw epiyikfis mbg;gilahff;

nfhz;lit: Nrjhukpd;ik> tPzbj;jy; ,y;iy>

tpidj;jpwdpd;ik ,y;iy> ,og;G Neuk; ,y;iy> gOjiljy;

,y;iy. neUf;fkhd guprPyid ghupa Nrkpg;Gfis

juf;$bajhd ,lq;fis Rl;bf; fhl;Ltjw;F ,yl;rpa

epakq;fspypUe;jhd Kuz;fs; gaDilajhf ,Uf;Fk;. ,jd;

%yk; nrayw;w nryTfs; ,optilAk;. tpidj;jpwd;

cr;rkilAk;. vdpDk; ,yl;rpa epakq;fs; Cf;Ftpj;jypy;

rhjfkpy;yhj jhf;fj;ij Vw;gLj;Jk;. fhuzk; mwpf;if

nra;ag;gLk; vy;yh Kuz;fSk; vg;NghJk; ghjfkhf

,Uf;Fk;.Copau;fs; ,yf;Ffs; milag;gl Kbahjit vdf;

fUJthu;fs;. mj;Jld; fbdkhf Ntiy nra;a khl;lhu;fs;.

milaf;

$ba

,it Ntiyapd; epak msT tpidj;jpwDld; nra;J

Kbf;fg;gLk;> ,ae;jpuq;fs; Kiwg;gb ,af;fg;gLk;. my;yJ

nghUl;fs; Kiwg;gb gad;gLj;jg;gLk; VJk; vjpu;ghu;g;ig

mbg;gilahff; nfhz;lit. tPzhjYf;Fk; tpidj;jpwd;

,d;ikf;Fk; rpwpa tpLnjhiffs; Vw;gLj;jg;gLfpd;wd.

ed;whf mikf;fg;gl;lhy; mit Copau;fSf;F ajhu;j;jkhd

Mdhy; rthyhd tpidj;jpwd; ,yf;if nfhLg;gjd; %yk;

gaDs;s cstpay; Cf;Ftpg;ig mspf;fpd;wd. epakq;fis

Kd;Ndw;Wtjpy; <Lgl;Ls;s Copaupd; tpUg;Gk; xj;Jiog;Gk;

Njitg;gLfpd;wd.

eilKiw ,it eilKiwapYs;s Ntiy epiyikfis

mbg;gilahff; nfhz;lit. (eilKiw Nrjhuq;fs;>

eilKiw Ntiyapd;ik) eilKiw epakq;fspd; jPik

ahnjdpy;>mit eilKiw tpidj;jpwd; kl;lq;fis

Kd;Ndw;w Kaw;rpf;ftpy;iy.

nraw;jpwd; rpakq;fs; tpidj;jpwd; ,yf;Ffis cUthf;Ftjw;fhf

gad;gLj;jg;gLfpd;wd. ,it ehd;F tifg;gLk;: fw;gpjkhd> milaj;jf;f>

eilKiw kw;Wk; mbg;gil

Draft Version

290 CA Sri Lanka

mbg;gil ,it ePz;l fhyg;gFjpf;F khw;wg;glhky;

itj;jpUf;fg;gLfpd;wd. NkYk; ,it fhyhtjpahdjhf

,Uf;fyhk;. mit ePz;l fhyg;gFjpapy; tpidj;jpwdpy;

my;yJ nraw;ghl;by; Vw;gLk; khw;wq;fisf; fhl;lg;

gad;gLj;jg;gLfpd;wd. cz;;ikapy; mbg;gil epakq;fs;

gad;ghL Fiwthd> gad;ghl;bYs;;s Fiwe;j nghJthd

tif epakk; MFk;.

,yl;rpa epakq;fs;> milaf; $ba epakq;fs; kw;Wk; eilKiw epakq;fs;

xt;nthd;Wk; mtw;wpd; Mjuthsu;fisf; nfhz;Ls;sd. ,tw;wpy;

tpUk;gf;; $baJ vJ vd;gJ gw;wp njspT mila topNaJkpy;iy.

gpd;tUk; $w;Wfspy; cz;ikapy;yhjJ vJ?

A neUq;fpa guprPyid ghupa fpuar; Nrkpg;Gf;fis juf; $ba gFjpfis

Rl;bf;fhl;Ltjpy; gad;gLk; Kuz;fs; ,yl;rpa epakq;fs; MFk;.

B mbg;gil epakq;fs; milag;gl Kbahtpl;lhYk; mjpf tpidj;jpwDld;

Cf;Ftpg;ig mspf;Fk;.

C ,yl;rpa epakq;fis mila KbahJ. NkYk; vg;NghJk; ghjfkhd

Kuz;;fNs ,Uf;Fk;. epakq;fs; ghjPL jahupg;gjw;Fg; gad;gL;j;jg;gl;lhy;

‘tpidj;jpwd; ,d;ik’f;F xU tpLnjhif cs;slf;fg;gl

Ntz;bapUf;Fk;.

D eilKiw epakq;fs; my;yJ milaf; $ba epakq;fs; ghjPblYf;F

rpwe;j mbg;gilahFk;. fhuzk; mit Kfhik jpl;lkpl tpUk;Gk;

cw;gj;jpj;jpwd; kl;lj;ij gpupepjpj;Jtg;gLj;Jk;.

rupahd tpil B.

$w;W B. ,yl;rpa epakq;fis tpgupf;fpd;wd. mbg;gil epakq;fis my;y.

2.3 Neu;%yg;nghUs; tpiyfs; Neu;%yg; nghUs; tpiyfs; mtu;fspd; gpd;tUk; mwptpypUe;J nfhs;tdTj;

jpizf;fsj;jpdhy; kjpg;gplg;gLk;.

• Vw;fdNt xg;Gf; nfhs;sg;gl;l nfhs;tdT xg;ge;jq;fs;

• toikahd thbf;ifahsUldhd tpiyaply; fye;Jiuahly;fs;

• re;ijapy; vjpu;T $wg;gLk; tpiyfspd; mirTfs;

• fpilf;ff; $ba nfhs;tdT njhiff; fopTfs;

tpiy mjpfupg;G ajhu;j;jkhd epak tpiyfis mikg;gjpy; rpukq;fisj;

juyhk;. ,e;jf; fzj;jpy; nghUs; tpiy xU fpNyh fpuhKf;F &.10 vd

vLj;Jf; nfhs;Nthk;. mLj;j 12 khj fhyj;jpy; tpiy 20% My; mjpfupj;J

xU fp. fpuhk; &. 12 MFnkd vjpu;ghu;f;fg;gLfpwJ. ve;j epak tpiy njupT

nra;ag;gl Ntz;Lk;?

QUESTION Performance standards

ANSWER

Draft Version

CA Sri Lanka 291

• eilKiw tpiy &.10 xU fpNyh fpuhKf;F

• tUlj;jpw;F vjpu;ghu;f;fg;gLk; ruhrup tpiy &.11 xU fpNyh fpuhKf;F

,uz;Lk;; rhj;jpakhf ,Uf;Fk;. Mdhy; KOj; jpUg;jpahdjhf vJTkpy;iy.

(a) epakj;jpy; eilKiw tpiy gad;gLj;jg;gl;lhy;> tpiy VwpaTld;

mwpf;if nra;ag;gl;l khwy; ghjfkhf tUk;. mJ tUlj;jpd;

Muk;gj;jpyhf ,Uf;Fk;. tpiyfs; xU ngupa gha;r;ryhf my;yhky;

gbg;gbahf mjpfupf;Fkhapd; epakj;ij kPsha;T nra;tjw;F

nghUj;jkhd Neuj;ij njupT nra;tJ rpukkhf ,Uf;Fk;.

(b) kjpg;gplg;gl;l tUlj;jpd; eLtpiy gad;gLj;jg;gl;lhy; Kjy; miu

tUlj;jpy; tpiy Kuz; rhjfkhfTk; ,uz;lhtJ miutUlj;jpy; tpiy

ghjfkhfTk; ,Uf;Fk;. (tUlk; KOtJk; tpiy gbg;gbahf

mjpfupf;fpwJ vd vLj;Jf; nfhs;sg;gLfpwJ.) VjhtJ khjj;jpy; tpiy

Kuz; mjPjkhf ghjfkhf (my;yJ rhjfkhf) Nghftpy;iy vd;gij

Kfhik cz;ikapy; guprPypf;f kl;Lk; KbAk;. mj;Jld; tpiy Kuz;

tpiuthf md;wp MwhtJ my;yJ VohtJ khjj;jpypUe;J

rhjfj;jpypUe;J ghjfj;jpw;F khWfpwJ. cldbahf my;y.

2.4 Neu; $yp tPjq;fs; xU kzpj;jpahyj;jpw;fhd Neu;f; $yp tPjq;fs;> Mszpj;

jpizf;fsj;jpDldhd fye;Jiuahly; %yKk;> nfhLg;gdTg; gl;bay; kw;Wk;

Copau; njhopw;rq;fg; gpujpepjpfSld; nra;J nfhs;sg;gl;l Cjpa cau;T

njhlu;ghd cld;gbf;iffs; Mfpatw;iwf; fw;gjd; %yKk; mikf;fg;gLk;.

(a) xt;nthU NtWgl;l Copau; $ypj; juj;jpw;Fk; / tiff;Fk; jdpj;jdpahf

kzpj;jpahy tPjk; my;yJ thuhe;j Cjpak; mikf;fg;gLk;.

(b) xt;nthU juj;jpw;Fk; xU ruhrup kzpj;jpahy tPjk; gpuNahfpf;fg;gLk;.

(jdpahs;; nfhLg;gdT tPjq;fs; tajpw;Fk; mDgtj;jpw;Fk; jf;fgb

khWglyhk;)

nghUl;fspd; tpiyfSf;F tpgupf;fg;gl;l mNj Nghd;w gpur;ridfis $yp

epakq;fis mikf;Fk; NghJk; gztPf;fj;ij ifahSk; NghJk; re;jpf;f

NeupLk;.

2.5 Nke;jiy cs;slf;f tPjq;fs; epakf; fpuaq;fs; KOikahf cs;slf;fg;gl;l fpuaq;fshf ,Uf;Fk; NghJ>

epiyahd cw;gj;jp Nke;jiyfs; cs;slf;f tPjk; Kd;dNu

epu;zapf;fg;gl;ljhf ,Uf;Fk;. toikahf xt;nthU tUlKk; ghjPL

jahupf;fg;gLk; NghJ toik Nghy; ghjPblg;gl;l epiyahd Nke;jiyr;

nrytPdk; kw;Wk; ghjPl;L cw;gj;jp mbg;gilapy; epu;zapf;fg;gLk;. tpw;gid kw;Wk; tpepNahff; fpuaq;fSf;F> epak tpw;gid tpiyapd; xU

rjtPjkhf epakf; fpuaq;fs; cs;slf;fg;glyhk;. vy;iyf; fpuatpaypd; fPo; epakf; fpuaq;fs; cs;slf;fg;gl;l ve;j Nke;jiyf;

fpua %yq;fisAk; nfhz;buhJ.

2.6 epak tsj; Njitfs;

xt;nthU nghUisr; nra;tjw;Fk; Njitahd nghUl;fis kjpg;gpLtjw;F

(nghUs; ghtid) kw;Wk; Njitahd Copa kzpj;jpahyq;fSk; ($yp

tpidj;jpwd;)>njhopDl;g tpguzq;fs; xt;nthU cw;gj;jpg; nghUSf;Fk;

Draft Version

292 CA Sri Lanka

cw;gj;jp epGzu;fshy; jahupf;fg;gl Ntz;Lk;. (cw;gj;jp jpizf;fsj;jpy

my;yJ Ntiy fw;gpj;jy; jpizf;fsj;jpy;)

(a) nghUl;fSf;fhd epak cw;gj;jp tpguzk; cw;gj;jpg; nghUspYs;s

xt;nthU nghUSf;Fk; Njitahd msit gl;baypl Ntz;Lk;. ,e;j

epak msTfs; cw;gj;jp jpizf;fsj;jpYs;s ,af;Feu;fSf;Fk; njupar;

nra;ag;gl Ntz;Lk;. mg;NghJ jhd; mjpf nghUs; Nrjhuk; gw;wpa

Kfhikapd; fl;Lg;ghl;L nra;if mtu;fshy; tpsq;fpf; nfhs;sg;gl

KbAk;.

(b) Copau;fSf;fhd epak nraw;ghl;L ml;il xU myF cw;gj;jpg;

nghUisr; nra;tjw;F xt;nthU jpizf;fsj;jpYk; xt;nthU ju

Copau;fshYk; vjpu;ghu;f;fg;gLk; Njitahd kzpj;jpahyq;fis Fwpj;Jf;

fhl;Lk;. ,e;j epak Neuq;fs; ftdj;Jld; mikf;fg;gl Ntz;Lk;.

(cjhuzkhf Ntiyg; gbg;G %yk;) mj;Jld; Ntiyg; gilahy; Gupe;J

nfhs;sg;gl Ntz;Lk;. Njitg;gLk; NghJ epak nra;Kiwfs; my;yJ

nraw;ghl;L Kiwfs; $wg;gl;bUf;f Ntz;Lk;.

3 epakq;fisAk;> ghjPLfisAk; xg;gply;

ghjPLfSk;> epakq;fSk; gpd;tUk; topfspy; xj;j jd;ikapd.

(a) ,uz;Lk; vjpu;fhyj;ij ghu;j;J Fwpg;gpl;l #o;epiyfspy; vd;d

elf;ff; $Lk; vd;gij vjpu;T $wypy; <LgLfpd;wd.

(b) ,uz;Lk; fl;Lg;ghl;L Nehf;fq;fSf;fhfg; gad;gLj;jg;gLfpd;wd.

vjpu;tUk; fhyg;gFjpf;F epjprhu;e;j ,yf;Ffis my;yJ vy;iyfis

mikg;gjd; %yk; x& ghjPl;L fl;Lg;ghl;bw;F cjTfpd;wJ. cz;ikahd

miljy;fs; my;yJ nrytPdq;fs; gpd;du; ghjPl;Lld; xg;gplg;gl;L

Njitahd NghJ VjhtJ tpyfy;fis jpUj;Jtjw;fhd eltbf;if

vLf;fg;gLfpwJ. cz;ikg; ngWNgw;iw Kd;dNu epu;zapf;fg;gl;l

,yf;Fld; xg;gpLtjd; %yk; xU epakKk; fl;Lg;ghl;il Vw;gLj;JfpwJ.

xNu khjpupahf ,Ug;gij tpl> ghjPLfSk; epakq;fSk; xd;Wf;nfhd;W njhlu;G nfhz;lit. cjhuzkhf> xU epak myF cw;gj;jpf; fpuak; cw;gj;jpff; puag; ghjPl;bw;F Xu; mbg;gilahf ,Uf;f KbAk;. myFf; fpuak; ghjpl;l nraw;ghl;L kl;lj;jhy; ngUf;fg;gl;L cw;gj;jpf; fpuaq;fspd; kPjhd ghjplg;gl;l nrytPdq;fis mila KbAk;.

vt;thnwdpDk; ghjPLfSf;Fk; epakq;fSf;Fkpilapy; Kf;fpakhd NtWghLfs; cz;L.

ghjPLfs; epakq;fs;

ghjPL vd;gJ Kfhikahsh;fs; mila Kaw;rpf;Fk; vjpu;fhy fhyg;gFjpf;;fhd

mstplg;gl;l gzk;rhh; jpl;lkhFk;. mjd; Kf;fpa nraw;ghL xU

epWtdj;jpw;Fs; jpl;lq;fisj; njhlu;Gnfhs;tJ kw;Wk; eltbf;iffis

xUq;fpizg;gjhfTs;sJ.

kWGwk;> xU epakk; vd;gJ rpy epge;jidfspy; milag;glj;jf;f ftdkhf

Kd;dNu jPu;khdpf;fg;gl;l msT ,yf;F MFk;.

Draft Version

CA Sri Lanka 293

xU njhopw;ghl;Lf;F my;yJ fpua epiyaj;jpw;fhd nkhj;j jpl;lkplg;gl;l nryTfisj; jUfpwJ.

jdpj;jdp Ntiyf;fhd myFf;fhd ts ghtidiaf; fhl;LfpwJ. cjhuzkhf jdp myF cw;gj;jpf;fhd epak $yp kzpj;jpahyq;fs;

ntspaPL mstplg;gl Kbahj ,lj;jpYk; $l vy;yhj; njhopw;ghl;bw;Fk; jahupf;fg;gl KbAk;.

jpUk;gj; jpUk;g tUk; nra;iffis epiwNtw;Wk; NghJk; ntspaPL mstplg;gl KbAkhf ,Uf;Fk; epiyikfSf;F kl;Lg;gL;j;jg;gl;lJ.

gz uPjpahf ntspg;gL;j;jg;gLfpwJ.

gzuPjpahf ntspg;gL;j;jj; Njitapy;iy. cjhuzkhf xU ntspaPl;L epak tPjk; kPJ epjpg; ngWkjp Nghlj; Njitapy;iy.

4 epakf; fpuatpaYf;fhd tpkh;rdq;fs;

4.1 etPd tpahghur; #oypy; epakf; fpuatpay; ghuk;gupa Kuz; gFg;gha;T etPd tpahghur; #oypy; kl;Lg;gLj;jg;gl;l

gpuNahfpf;ff; $ba jd;ik cs;snjd epakf; fpuatpaiy tpku;rpg;gtu;fs;

thjpl;Ls;sdu;. nghUl;fspd; cldbahf fpilf;ff; $ba jd;ik>cw;gj;jp

tho;f;if tl;lf; FWf;fk;> cau; juk; kw;Wk; njhlu;r;rpahd Nkk;ghL Mfpa

thbf;ifahsu; NjitfSf;F gjpy; nrhy;y Ntz;ba Njitahy; etPd

tpahghu #oy; Fzhk;rg;gLj;jg;gLfpwJ.

4.2 epakf; fpuatpaYk; Gjpa njhopy;El;gKk; epakf; fpuatpay; ghuk;gupakhf $yp jPtpukhd nraw;ghLfSld; njhlu;G

nfhz;lJ. Mdhy; mJ %yjd jPtpukhd cw;gj;jpf;Fk; gpuNahfpf;fg;glf;

$bajh?

(a) cau;e;j cw;gj;jp njhopDl;gj;ij cs;slf;fpa xU #oypy; $ypf;

fpuak; nkhj;jf; fpuaq;fspy; xU rpwpa tpfpjk;. MfNt> $yp tPjq;fs;

kw;Wk; tpidj;jpwd; Kuz;;fs; rpwpa fl;Lg;ghl;Lg; ngWkjpiaNa

nfhz;lJ.

(b) epiyahd fpuaq;fs; nkhj;j nryTfspy; fzprkhd msT tpfpjj;ij

gpujpepjpj;Jtg;gLj;Jfpd;wd. Mdhy; epiyahd Nke;jiy msT

Kuzhy; mspf;fg;gLk; jftypd; nghUj;jg;ghL gw;wp rpwpjsT Iak;

cz;L.

(c) kdpj ,af;Feu;fSf;F khwhf ,ae;jpuq;fshy; rupahd

jd;ikngw;wpUf;Fk; NghJ nghUs; ghtid Kuz; cz;ikapy;

,y;yhkypUf;f Ntz;Lk;.

(d) AMT apdhy; $yp Neuj;ij tpl ,ae;jpu Neuk; njhlu;ghfNt khWk;

Nke;jiyfs; Vw;gLk; rhj;jpak; ,Uf;Fk;. mj;Jld; nghUj;jkhd

epiyahd> epakkhf;fg;gl;l kw;Wk; kPz;nlOk; R+oypy; epakf; fpuatpay; kpfTk; nghUj;jkhdjhf ,Ug;gJld;> epakf; fpuatpaypd; Kf;fpa Nehf;fq;fspy; xd;W> nrad;Kiwfs; epakq;fSf;F ,zq;Ftij cWjpnra;tJk;> mit epakq;fspypUe;j NtWglhJ ,Ug;gJld;> Kuz;fs; ePf;fg;gLtij cWjp nra;jy; MFk;. ,J ,Ugj;jpNahuhk; E}w;whz;bd; Kw;gFjpapy; tzpfr; R+oypy; fl;Lg;gLj;jg;gl;ljhfTk; jLg;gjhfTk; Njhw;wkspj;jJ.

Draft Version

294 CA Sri Lanka

,lj;jpy; epak fpuaq;fs; ,jidg; gpujpgypf;f Ntz;Lk;.

xU AMT #oypy; vt;thnwdpDk; ,ae;jpu tpidj;jpwd; Kuz;fspd;

ngWkjp tha;e;jjhf ,Uf;Fk;. mj;Jld;> fpuatpay;> tpiyaply;> ghjPbly;

Nehf;fq;fSf;fhf epakq;fs; ,d;dKk; Njitg;gLk;.

4.3 ,d;iwa #oypy; epakf; fpuatpaiy gad;gLj;Jtjpy; cs;s

Vida gpur;ridfs; (a) Kuz;gFg;gha;T fpuaq;fspd; xU FWfpa tl;lj;jpd; kPNj ftdj;ij

nrYj;JfpwJ. NkYk; thbf;ifahsu; jpUg;jp kw;Wk; juk; Nghd;wtw;wpw;F

NghJkhd msT ftdk; nrYj;jtpy;iy.

(b) epakf; fpuatpay; Neu;f; $ypf;fpuaq;fspd; kPJ mjpf Kf;fpaj;Jtk;

nfhLf;fpwJ. etPd cw;gj;jpr; #oypy; Neu;f; $yp fpuaq;fspd; xU rpwpa

tpfpjk; kl;LNk. MfNt> ,e;j Kf;fpaj;Jtk; nghUj;jkhdjy;y.

(c) epakf;fpuatpay; Kiwikapy; gy Kuz;fs; FWq;fhy khWk; nrytpd;

fl;Lg;ghl;bd; kPJ FtpfpwJ. gy etPd cw;gj;jpr; #oy;fspy; Neu;f;$ypr;

nryTfs; cl;gl ngUk;ghd;ikahd fpuaq;fs; FWq;fhyj;jpy;

epiyahdjhf ,Uf;f tpisfpd;wd.

(d) epakf; fpuatpaypd; gad;ghL xNu khjpupahd ntspaPL kw;Wk; jpUk;g

jpUk;g nra;Ak; nraw;ghLfspd; epyTif Mfpatw;wpy; jq;fpAs;sJ.

,d;iwa ehl;fspy; mNef epWtdq;fs; thbf;ifahsupd; khw;wKWk;

NjitfSf;F jf;fthW ,aq;Ftjw;F njhlu;r;rpahf

tw;GWj;jg;gLfpd;wdu;. ,jd; ngWNgW ntspaPLk; nraw;ghLfSk; jpUk;g

jpUk;g tUtjpy;iy.

(e) tpahghu #oy; epiyahdjhfTk;> khw;wj;Jf;Fs;shFk; jd;ik

FiwthdjhfTk; ,Uf;Fk; NghNj epakf; fpuatpay; Kiwikfs;

mgptpUj;jp nra;ag;gl;ld. jw;Nghija tpahghur; #oy; mjpf ,af;frf;jp

cilaJ. mj;Jld; epiyj;j epiyikfis fw;gid nra;tJ

rhj;jpag;glhJ.

(f) epakq;fSf;fhd nraw;ghL Vw;Wf; nfhs;sg;glf; $baJ vd epakf;

fpuatpay; Kiwikfs; epidj;Jf; nfhs;fpd;wd. ,d;iwa tpahghur;

#oy;fs; njhlu;r;rpahd Nkk;ghl;by; Ftpf;fg;gLfpd;wd.

(g) gy epakf; fpua Kiwikfs; thuhe;jk; my;yJ khjhe;jk; fl;Lg;ghl;Lf;

$w;Wfis jahupf;fpd;wd. etPd KfhikahsUf;F xU ,aq;F rf;jpAs;s

tpahghur; #oypy; tpidj;jpwDld; njhopw;gLtjw;Fk; mjpf Neue;jtwhj

cldbahd fl;Lg;ghl;L jfty;fs; Njitg;gLfpd;wd.

epakf; fpuatpaypd; kPjhd tpku;rdq;fspy; ,e;j ePz;l gl;bay; ,d;iwa

tpahghur; #oypy; mg;gbahd Kiwikfspdhy; gad;ghL ,y;iynad

ek;Gtjw;F topfhl;lg;glyhk;. vt;thnwdpDk; epakf; fpuatpay; Kiwikfs;

gad;ghl;Lld; ,Ug;gjw;fhf khw;wpaikf;fg;glyhk;.

4.4 etPd tpahghuj;jpy; epakq;fspdJk;> Kuz;fspdJk; tfpghfk;. (a) jpl;lkply; njhlu;r;rpahd Nkk;ghl;by; Ftpak; ,Uf;fpd;w #oypy; $l>

ghjPLfs; ,d;dKk; msTuPjpahdjhf;fg;gl Ntz;Lk;. cjhuzkhf jLg;G

Draft Version

CA Sri Lanka 295

kw;Wk; kjpg;gPl;L nryTfspd; jpl;lkpl;l kl;lq;fs; epu;zapf;fg;gl Ntz;bapUf;Fk;. ghjPl;L fhyg;gFjpapy; xU Fwpg;gpl;l nghUspd; jpUk;gy;

tpepNahfj;jpd; 1% w;F Nkw;gl;ljhf ,Uf;ff; $lhJ vd;gd Nghd;w epakq;fs; mikf;fg;gl KbAk;.

(b) fl;Lg;ghL jpl;lj;jpypUe;jhd fpua kw;Wk; fyit khw;wq;fs; ,d;dKk; gy nra;Kiw epiyikfspy; nghUj;jkhdjhf ,Uf;fyhk;

(c) jPu;khdnkLj;jy; xU Gjpa nghUSf;fhd fpua fl;Lkhdj;jpy; Muk;gg; Gs;spahf jw;NghJs;s epakq;fisg; gad;gLj;j KbAk;.

(d) Nkk;ghLk; khw;wKk; Kuz;fspd; Nghf;F fhy Xl;lj;jpy;

fz;fhzpf;fg;gl KbAk;.

5 Kuz;fs;

cz;ik tpisTfs; vjph;ghh;f;fg;gl;l tpisTfis tpl rpwg;ghdjhff;

fhzg;gbd;> ehk; rhjfkhd Kuizg; ngw;Wf; nfhs;Sfpd;Nwhk; (F). kWGwj;jpy;> cz;ik tpisTfs; vjph;ghh;f;fg;gl;l tpisTfis tplg; ghjfkhff;

fhzg;gl;lhy;> ehk; ghjfkhd Kuizg; ngWfpd;Nwhk; (A). Kuz;fs; %d;W gpujhdkhd FOf;fSf;Fs; tifg;gLj;jg;gLk;.

• khWk; fpua Kuz;fs;

• tpw;gid Kuz;fs;

• epiyahd cw;gj;jp Nke;jiy Kuz;fs;.

,e;j mj;jpahaj;jpd; kpFjpahfTs;stw;wpy;> ehk; tphpthf khWk; fpua

Kuz;fs;> epiyahd cw;gj;jp Nke;jiy Kuz;fs; Nghd;wtw;iw

mtjhdpg;Nghk;.

6.1 mwpKfk;

Neh; %yg;nghUs; fpua KuzhdJ> %yg;nghUs; njhlh;gpy; ntspaPLfspd;

cz;ikf; fpuaj;jpw;Fk;> Vw;gl;bUf;ff;$ba fpuaj;jpw;Fk; ,ilapyhd

NtWghlhFk;. Neh; %yg;nghUs; tpiy Kuz;. gad;gLj;jg;gl;l my;yJ nfhs;tdT

nra;ag;gl;l %yg;nghUl;fspd; cz;ikj; njhifapd; cz;ikf; fpuaj;jpw;Fk;>

epakf; fpuaj;jpw;Fk; ,ilapyhd NtWghlhFk;. mjhtJ %yg;nghUl;fspd;

Vw;gl;l fpuaj;jpw;Fk;> Vw;gl;bUf;f;f$ba fpuaj;jpw;Fk; ,ilapyhd

NtWghlhFk;. Neh; %yg;nghUs; gad;ghL Kuz;. mynfhd;wpw;fhd epakf; fpuaj;jpd;

Neu; %yg;nghUs; nkhj;j Kuiz Neu; %yg;nghUs; tpiy Kuz; kw;Wk;

Neu; %yg;nghUs; gad;ghl;L Kuz; vd gpupf;fyhk;.

Kuz; vd;gJ jpl;lkplg;gl;l> ghjplg;gl;l my;yJ eakf; fpuaj;Jf;Fk;

cz;ikahd fpuaj;Jf;Fk; ,ilNaAs;s tpj;jpahrkhFk;. mNj xg;gPLfs;

tUkhdj;Jf;Fk; nra;ag;glyhk;. epak kw;Wk; cz;ikahd

tpisTfSf;fpilNaahd nkhj;j NtWghL gFg;gha;T nra;ag;gLk;

nrad;Kiw Kuz; gFg;gha;T vd miof;fg;gLfpwJ.

6 Neh; %yg;nghUs; fpua Kuz;

Draft Version

296 CA Sri Lanka

mbg;gilapy; cz;ik cw;gj;jpf;fhfg; gad;gLj;jg;gl Ntz;ba %yg;nghUl;fspd; epak njhiff;Fk;> gad;gLj;jpa epakj; njhiff;Fk; ,ilapyhd NtWghL ,JthFk;. gad;gLj;jg;gl Ntz;ba %yg;nghUl;fspd;

njhiff;Fk;> gad;gLj;jpa njhiff;Fk; ,ilapyhd NtWghL vdyhk;.

6.2 cjhuzk;: Neh; %yg;nghUs; Kuz; nghUs; X MdJ Neh; %yg;nghUs; fpuakhfg; gpd;tUtdtw;iwf; nfhz;Ls;sJ.

fpNyh xd;W &gh 10 gb 10 fpNyhfpuhk; %yg;nghUs; Y = mynfhd;W &gh 100

gb X. ehd;fhk; fhyg;gFjpapy; nghUs; X MdJ 1000 myFfs; cw;gj;jp nra;ag;gl;lJ. ,jw;F 11>700 fp.fpuhk; epiwAk; &gh 98>600 fpuaKk; nfhz;l

%yg;nghUs; Y gad;gLj;jg;gl;lJ.

Njitg;;gLtJ

gpd;tUk; Kuz;fisf; fzpf;Ff.

(a) nkhj;j Neh; %yg;nghUs; Kuz;

(b) Neh; %yg;nghUs; tpiy Kuz;

(c) Neh; %yg;nghUs; gad;ghL Kuz;

jPh;T

(a) nkhj;j Neh; %yg;nghUd; Kuz;

1.000 myFfSf;fhf Vw;gl;bUf;ff;$ba fpuaj;jpw;Fk;> Vw;gl;l

fpuaj;jpw;Fk; ,ilapyhd NtWghL ,JthFk;.

&gh

1>000 myFfSf;F ,lk;ngw;wpUf;ff;$bafpuak; (x &gh. 100) 100>000

MapDk; ,lk;ngw;w fpuak; 98>600

nkhj;j Neh; %yg;nghUs; Kuz; 1>400(F)

Kuz; rhjfkhdJ: mynfhd;Wf;fhd fpuakhdJ ,lk;ngw;wpUf;f Ntz;ba

fpuaj;jpid tplf; FiwthfTs;sJ. ,g;NghJ ehk; nkhj;j Neh;

%yg;nghUs; Kuiz ,uz;L $Wfshfg; gphpf;fyhk;: Neh; %yg;nghUs;

tpiy Kuz;> Neh; %yg;nghUs; gad;ghL Kuz;.

(b) Neh; %yg;nghUs; tpiy Kuz;

,J 11>700 fpNyhfpuhk; Vw;gLj;jpapUf;ff;$ba fpuaj;jpw;Fk;> 11>700

fpNyhfpuhk; Vw;gLj;jpa fpuaj;jpw;Fk; ,ilapyhd NtWghL ,JthFk;.

&gh

11>700 kg Y Vw;gLj;jpapUf;ff;$ba fpuak; (x &gh 10) 117>000

MapDk; ,lk;ngw;w fpuak; 98>600

%yg;nghUs; Y ,d; tpiy Kuz; 18>400 (F)

Kuz; rhjfkhdJ Vnddpy; %yg;nghUs; fpuak;; ,lk;ngw;wpUf;ff;$ba

fpuaj;jpid tplFiwthdjhff; fhzg;gLfpd;wJ.

Draft Version

CA Sri Lanka 297

(c) Neh; %yg;nghUs; gad;ghL Kuz;

epak fpuaj;jpd; mbg;gilapy; fpNyhfpuhk; kjpg;gplg;gLk; NghJ 1>000

myFfs; X ,id cw;gj;jp nra;a vj;jid myFfs; Y gad;gLj;jg;gl Ntz;Lk; vd;gjw;Fk;> vj;jid myFfs; Y gad;gLj;jg;gl;ld vd;gjw;Fk; ,ilapyhd NtWghL ,JthFk;.

1>000 myFfs; gad;gLj;j Ntz;baJ (x 10 kg) 10>000 kg

MapDk; gad;gLj;jpaJ 11>700 kg

gad;ghL Kuz; (fpNyhfpuhkpy;) 1>700 kg (A)

x mynfhd;wf;fhd epak fpuak; x &gh 10

gad;ghL Kuz; (Rs.) &gh17>000 (A)

Kuz; ghjfkhdJ. Vnddpy; gad;gLj;jg;gl Ntz;bajid tpl mjpf

%yg;nghUs; gad;gLj;jggl;Ls;sJ.

(d) RUf;fk;

&gh

tpiy Kuz; 18>400 (F) gad;ghL Kuz; 17>000 (A) nkhj;j Kuz; 1>400 (F)

6.3 %yg;nghUs; Kuz; kw;Wk; Muk;g> ,Wjp ,Ug;Gf;fs;

fk;gdpahdJ %yg;nghUs; P ,id cw;gj;jpapy; gad;gLj;Jfpd;wJ. ,e;j %yg;nghUshdJ kPl;lh; xd;W &gh 3 ,id %yg; nghUshff; nfhz;Ls;sJ vdf; nfhs;f. xU khjj;jpd; NghJ 6>000 kPl;lh; &gh 18>600 f;F nfhs;tdT nra;ag;gl;lJ. 5>000 kPl;lh; cw;gj;jpf;fhfg; gad;gLj;jg;gl;lJ. khj ,Wjpapd; NghJ> ,Ug;ghdJ 1>000 kPl;lh;fshf cah;tile;Js;sJ. Kuz; gFg;gha;tpy;> %yg;nghUs; tpiy Kuizj; jPh;khdpf;Fk; gb Ntz;lg;gLfpd;wJ. ,q;F %yg;nghUs; nfhs;tstpd; mbg;gilapyh (6>000 kPl;lh;) my;yJ %yg;nghUs;gad;ghl;bd; (5>000 kPl;lh;) mbg;gilapyh fzf;fplg;gl Ntz;Lk;?

,e;j tpdhTf;fhd jPh;thdJ> %yg;nghUspd; ,Wjp ,Ug;ghdJ vt;thW

kjpg;gplg;gLfpd;wJ vd;gjpy; jq;fpAs;sJ

(a) mit epak tpiyapy; kjpg;gplg;gl;lhy; (mynfhd;W &gh 3 gb 1>000

myFfs;)> tpiy KuzhdJ mf;fhyg;gFjpf;fhd %yg;nghUs;

nfhs;tdtpy; fzpg;gplg;gLfpd;wJ

(b) mitcz;ik tpiyapy; kjpg;gplg;gl;lhy;> (FIFO) (mynfhd;W &gh 3.10

gb 1>000 myFfs;)> tpiy KuzhdJ mf;fhyg;gFjpf;fhd %yg;nghUs;

ghtidapy; fzpg;gplg;gLfpd;wJ.

nkhj;j epak fpua Kiwik nghJthf gad;ghl;bYs;sJ. MfNt>tpiy

KuzhdJ nghJthf mf;fhyg;gFjpf;fhd %yg;nghUs; nfhs;tdtpy;

fzpg;gplg;gLfpd;wJ. 5>000 kPl;lh; khj;jpuNk cw;gj;jpf; fpuaj;jpy;

cs;slf;fg;gl;lhYk;> nkhj;j Kuz; 6>000 kPl;lh; ,Wjp ,yhg el;l fzf;fpw;F

gjptspf;fg;gLfpd;wJ. %yg;nghUs; tpiy Kuiz %yg;nghUisg; ngWfpd;w NghJ fzpg;gpLtjpy;

Neh; %yg;nghUs; tpiy KuzhdJ %yg;nghUl;fisg; gad;gLj;Jfpd;w

Nghjy;yhJ> ngWfpd;w NghJ ngwg;gLfpd;wJ.

Draft Version

298 CA Sri Lanka

,U mD$yq;fs; fhzg;gLfpd;wd.

(a) nghUs; ngWif Neuj;jpd; NghJ Kuz;fs; gpupj;njLf;fg;gl;lhy;> mit

nghUs; gad;gLj;jg;gLk; NghJ gpupj;njLf;fg;gLtij tpl Neufhyj;Jld;

Kfhikahsu;fspd; ftdj;jpw;F nfhz;L tug;gLk;. VNjDk; Kuz;fs;

rPuhf;fg;gLtJ mtrpak; vd;why;> Kfhik eltbf;if kpfTk; rupahd

Neuj;jpy; ,Uf;f Ntz;Lk;.

(b) %yg;nghUisg; ngWfpd;wNghJ Kuz;fs; ngwg;gl;lhy;> midj;J

,Ug;Gf;fSk;> epak tpiyapy; kjpg;gplg;gLk;. ,J eph;thf hPjpapy;

,yFthdJ. mj;Jld;> ,Ug;Gj; njhlh;gpyhd tplaq;fs; midj;Jk;

epak tpiyapy; Nkw;nfhs;sg;gLfpd;wJ vd;gjid mJ fUJfpd;wJ.

,Ug;Gf;fs; cz;ikf; fpuaj;jpy; itf;fg;gl;lhy;> toq;fg;gLfpd;w

xt;nthU mzpf;Fkhf Ntwhf tpiy Kuz;fis fzpg;gplg;gLjy;

mtrpakhFk;. toq;fy;fs; nghJthfr; rpwpa mzpfshf

Nkw;nfhs;sg;gLfpd;w NghJ mjhtJ clYiog;gpdhy;

Nkw;nfhs;sg;gLfpd;w NghJ ,J ePz;l Neuj;jpid vLf;Fk;

nraw;ghlhFk;. tpiy KuzhdJ> gpd;tUkhW fzpf;fg;gLfpd;wJ. tpiy Kuz; gpd;tUkhW fzpg;gplg;gLk;:

&gh

6000 kPl;lh; nghUs; P ,d; nfh-T tpiy (x & 3) 18>000

Mdhy;> cz;ikapy; Vw;gl;l fpuak; 18>600

tpiy Kuz; 600 (A)

7 Neh;f; $ypf;fpua Kuz;

7.1 mwpKfk;

Neh; $yp tpfpjKuz;> ,J Neh; %yg;nghUs; tpiy Kuiz xj;jJ.

nfhLg;gdT nra;ag;gl;l cz;ik kzpj;jpahyq;fspd; epakf; fpuaj;jpw;Fk;>

cz;ikf; fpuaj;jpw;Fk; ,ilapyhd NtWghL ,JthFk;.

NtW nrhw;fspy; $wpdhy;> Copaj;Jf;fhd Vw;gl;bUf;ff; $ba fpuaj;Jf;Fk;

cz;ikapy; Vw;gl;l fpuaj;Jf;Fk; ,ilapyhd NtWghL MFk;.

Neh; $yp tpisT KuzhdJ Neh; %yg;nghUs; ghtid Kuiz xj;jJ.

kzpj;jpahyj;pw;fhd epak tpfpj mbg;gilapy;>cz;ikapy; cw;gj;jp

nra;ag;gl;l myFfspw;F gad;gLj;jg;gl;l kzpj;jpahyq;fSf;Fk;>

gad;gLj;jpapUf;f Ntz;ba kzpj;jpahyq;fSf;Fk; ,ilapyhd NtWghL ,JthFk;. kzpj;jpahyj;jpw;fhd epak tpfpjj;jpy; kjpg;gPLk; NghJ> vj;jid

kzpj;jpahyq;fs; nrytplg;gl;ld vd;gjw;Fk;> vj;jid kzpj;jpahyq;fs;

nrytplg;gl;bUf;f Ntz;Lk; vd;gjw;Fk; ,ilapyhd NtWghL ,JthFk;.

Neh;f; $yp Kuzpd; fzpg;gPlhdJ Neh; %yg;nghUs; Kuzpd; fzpg;gPl;bid

xj;jjhFk;.

nkhj;j Neh; $ypf;fpua KuzhdJ> $yp njhlh;gpy; ntspaPL Vw;gLj;jpa

fpuaj;jpw;Fk;> Vw;gLj;jpapUf;ff;$ba fpuaj;jpw;Fk; ,ilapyhd

NtWghlhFk;.

nkhj;j Neh; $ypf;fpua Kuz; Neh; $yp tpfpj Kuz;>Neh; $yp tpisT

Kuz; vd ,U tiffshfg; gphpf;fg;glyhk;

Draft Version

CA Sri Lanka 299

7.2 cjhuzk;:Neh; $yp Kuz; X nghUSf;fhd epak Neh; $ypf; fpuak; gpd;tUkhW.

kzpj;jpahyk; xd;wpw;F &gh 5.00 tPjk; 2 kzpj;jpahyj;jpw;F Z juj;jpyhd $yp

= nghUspd; mynfhd;W &gh 1>000.00

ehd;fhk; fhyg;gFjpapy; cw;gj;jpg; nghUs; X ,y; 1>000 myFfs;

Nkw;nfhs;sg;gl;ld. Z juj;jpyhd $ypf;fhd Neh; $ypf;fpuakhf 2>300 Ntiy kzpj;jpahyq;fSf;F &gh 8>900 fhzg;gl;lJ.

Njitg;gLgit

gpd;tUk; Kuz;fisf; fzpf;Ff.

(a) nkhj;j Neh; $yp Kuz;

(b) Neh; $yp tpfpj Kuz;

(c) Neh; $yp tpisT (cw;gj;jpj;jpwd;) Kuz;

jPh;T

(a) nkhj;j Neh; $yp Kuz;

1>000 myFfSf;F Vw;gl;bUf;ff;$ba fpuaj;jpw;Fk;> Vw;gl;l fpuaj;jpw;Fk;

,ilapyhd NtWghL ,JthFk;.

&gh (000)

1>000 myFfSf;F Vw;gl;bUf;ff;$ba fpuak; (x &gh 1>000) 1>000

MapDk; Vw;gl;lJ 890

nkhj;j Neh; $yp Kuz; 1>100 (F)

Kuz; rhjfkhFk;.Vnddpy;> Vw;gl;bUf;ff;$ba fpuaj;jpid tplTk; Fiwthd

fpuaNk Vw;gl;Ls;sJ. kPz;Lk; ,jid ehk; ,uz;L $Wfshfg; gphpf;fyhk;:

(b) Neh; $yp tpfpj Kuz;

2>300 kzpj;jpahyq;fSf;F Vw;gl Ntz;ba fpuaj;jpw;Fk;> Vw;gl;l fpuaj;jpw;Fk;> ,ilapyhd NtWghL ,JthFk;.

&gh (000)

2>300 Ntiy kzpj;jpahyq;fs;

Vw;gl;bUf;fj;jf;f fpuak; (kzpf;F &gh 5) 1>150

MapDk; Vw;gl;lJ 890

Neh; $yp tpfpj Kuz; 260(F) Kuz; rhjfkhFk;. Vnddpy; Vw;gl;bUf;ff;$ba fpuaj;jpid tpl Fiwthd fpuaNk Vw;gl;lJ.

(c) Neh; $yp tpisT Kuz;

X ,dJ 1>000 myFfSf;fhf vLf;fg;gl;lJ (x 2 kzp.) 2>000 kzp.

MapDk; Vw;gl;lJ 2>300 kzp.

kzpj;jpahyj;jpy; tpisT Kuz; 300 kzp (A)

Draft Version

300 CA Sri Lanka

x kzpj;jpahyj;jpw;fhd epak tpfpjk; x &gh 500

&ghapy; tpisT Kuz; &gh 1>500 (A)

Kuz; ghjfkhFk;. Vnddpy; gad;gLj;jg;gl Ntz;ba kzpj;jpahyq;fis

tpl mjpfkhd kzpj;jpahyq;fs; gad;gLj;jg;gl;ld.

(d) RUf;fk;

&gh (000)

tpfpjKuz; 260 (F) tpisT Kuz; ;150 (A) nkhj;j Kuz; 110 (F)

7.3 nrayw;w Neu Kuz; cz;ikahd Ntiy vJTk; nra;ag;glhjNghJk;> Mdhy; Copau;fSf;F gzpapy; ,Uf;Fk; Neuj;jpw;F gzk; nrYj;j Ntz;b ,Uf;Fk; NghJ> nrayw;w Neuk; Vw;gLfpwJ. nrayw;w Neu Kuz; vd;gJ:

(nrYj;jpa Neuk; - Ntiynra;j Neuk;) x epak Neu; Copa tPjk;

ve;jnthU nrayw;w NeuKk; gjpT nra;ag;gLk; tifapy; epWtdk; xU fpua Kiwia ,af;fyhk;. nrayw;w Neuk; ,ae;jpu nraypog;Gf;fshy;; my;yJ Copau;fSf;F toq;Ftjw;F Ntiy ,y;yhikahy; Vw;glyhk;> xUNtis cw;gj;jpapy; cs;s rpf;fy;fs; my;yJ thbf;ifahsu;fsplkpUe;J fl;lisfs; gw;whf;Fiw fhuzkhf ,Uf;fyhk;. ve;j NtiyAk; nra;ag;glhky; nrYj;jg;gLk; Neuk; gadw;wJ> vdNt jpwikaw;wjhFk;. Kuz; gFg;gha;tpy;> nrayw;w Neuk; nghJthf ghjfkhd nray;jpwd; KuzhFk;. vt;thwhapDk;> nrayw;w Neuk; ghjPl;by; fl;likf;fg;gl;lhy;> mJ rhjfkhd Kuzhf ,Uf;fyhk;.

Neu; Copa nrayw;w Neu Kuz; “nrYj;jg;gl;l Neuk; Ntiy nra;j Neuj;ij tpl mjpfkhf ,Uf;Fk; NghJ epfo;tJld;> ,e;j nrayw;w

Neuj;jhy; $Ljyhd fpuaq;fs; Vw;gLk;”. (CIMA Official Terminology) nrayw;w Neuk; jdpahfg; gjpT nra;ag;gLk;NghJ> nrayw;w Neuj;jpd; tpiyia jdpj;jdpahf milahsk; fhZk; fl;Lg;ghl;L jftiy toq;FtJ cjtpahf ,Uf;Fk;> NkYk; Kuz; gFg;gha;tpy;> nkhj;j Copa tpidj;jpwd; Kuzpd; jdpg; gFjpahf nrayw;w Neu Kuz; ,Uf;Fk;. kPjKs;s nray;jpwd; Kuz; gpd;du; jPtpukhf ciof;Fk; kzpNeuq;fspy; njhopyhsu; rf;jpapd; cw;gj;jpj;jpwDld; kl;LNk njhlu;GgLk;.

7.4 cjhuzk;: Copa Kuz;fs; 5 Mk; fhyg;gFjpapy;> 1>500 myFfs; X cw;gj;jpfs; jahupf;fg;gl;lJld;>

juk; Z Copaf; fpuak; 3>080 kzpNeuj;jpw;F &. 1>750>000 MFk;. ,Ug;gpDk;>

,e;j fhyfl;lj;jpy;> thbf;ifahsu; fl;lisfspd; gw;whf;Fiw ,Ue;jJld;>

100 kzpNeuk; nrayw;w Neukhf gjpT nra;ag;gl;lJ.

Njitg;gLtJ:

gpd;tUk; Kuz;fisf; fzf;fpLq;fs;.

(m) Neu; Copa nkhj;j Kuz;

(M) Neu; Copa tPj Kuz;

(,) nrayw;w Neu Kuz;

Draft Version

CA Sri Lanka 301

(<) Neu; Copa tpidj;jpwd; Kuz;

jPu;T

(a) Neu; Copa nkhj;j Kuz;

&gh 000

1>500 myF Xf;fhf Vw;gl;bUf;fj;jf;f fpuak; (x & .1>000) 1>500

Mdhy; cz;ikahd Vw;gl;l fpuak; 1>750

Neu; Copa nkhj;j Kuz; 250 (A) cz;ikahd fpuak; epakf; fpuaj;ij tpl mjpfkhFk;.

vdNt Kuz; ghjfkhdjhFk;.

(b) Neu; Copa tPj Kuz;

Tpfpj Kuz; vd;gJ nrYj;jg;gl;l Neuq;fSf;F vd;d tpiy nrYj;jpapUf;f Ntz;Lk; kw;Wk; mit cz;ikahf vd;d tpiyapy; nrYj;jg;gl;ld vd;gtw;wpilNaahd xg;gPL MFk;.

&gh 000

juk; Z Copa 3>080 kzpf; fpuakhf nrYj;jpauf;fj; jf;fJ (x&500) 1>540 Mdhy; cz;ikahd fpuak; 1>750

Neu; Copa tPj Kuz; 210 (A) cz;ikahd fpuak; epakf; fpuaj;ij mjpfkhFk;;.

vdNt Kuz; ghjfkhdjhFk;.

(c) nrayw;w Neu Kuz;

nrayw;w Neu Kuz; nrayw;w Neuk;> epak tpfpjj;jpy; kjpg;gplg;gl;l ngWkjpahFk;.

nrayw;w Neu Kuz; = 100 kzpNeuk; (A) x & .500 = & .50>000 (A)

,J xU ghjfkhd KuzhFk;. Vnddpy; ,J fpuag; ghjPl;by; fl;likf;fg;gltpy;iy.

(d) Neu; Copa tpidj;jpwd; Kuz;

Tpidj;jpwd; Kuz; vd;gJ nraw;jpwDld; gzpGupe;j kzpNeuq;fisf;

fUJfpwJ (nrYj;jg;gl;l kzpNeuj;jpw;Fk; nrayw;w Neu Neuj;jpw;Fk;

cs;s NtWghL). vkJ cjhuzj;jpy;> njhopyhsu; rf;jp nrayw;W

,y;yhjNghJ (3>080 - 100) = 2>980 kzpNeuk; ,Ue;jd. cw;gj;jp

nra;ag;gLk; cw;gj;jpapd; msit (1>500 myF X) vLj;Jf;nfhs;tjd;

%yKk;> mtw;iw cUthf;f vLf;f Ntz;ba Neuj;ij xg;gpLtjd;

%yKk;> mtw;iwr; nraw;wpwdhf nrytopf;Fk; cz;ikahd Neuj;Jld;

(2>980 kzpNeuk;) Kuz; fzf;fplg;gLfpwJ. kPz;Lk;> kzpNeuq;fspy;

cs;s Kuz; njhopyhsu; Neuj;jpw;F epak tpfpjj;jpy; kjpg;gplg;gLfpwJ.

1>500 myF X vLj;jpUf;fj;jf;f Neuk; (x2kzp) 3>000 kzp

Mdhy; cz;ikapy; vLj;jJ (3>080 - 100) 2>980 kzp

Draft Version

302 CA Sri Lanka

nkhj;j khWk; cw;gj;jp Nke;jiy KuzhdJ khWk; cw;gj;jp Nke;jiy nryT

Kuz;> khWk; cw;gj;jp Nke;jiy tpisT Kuz; vd tifg;gLj;jg;gLfpd;wJ

(cz;ik kzpj;jpahyq;fspd; mbg;gilapy;). nkhj;j khWk; cw;gj;jp Nke;jiy

KuzhdJ khWk; cw;gj;jp Nke;jiy nryT Kuz;> khWk; cw;gj;jp

Nke;jiy tpidj;jpwd; Kuz; vd (cz;ik kzpj;jpahyq;fspd; mbg;gilapy;)

cg gphpTfshf;fg;glyhk;.

Neu; Copa tpidj;jpwd; Kuz; 20 kzp

xU kzp Neuj;jpw;fhd epak tPjk; & .500

Neu; Copa tpidj;jpwd; Kuz; & 10>000 (F)

(e) RUf;fk;

&gh 000

Neu; Copa tPj Kuz; 210 (A)

nrayw;w Neu Kuz; 50 (A)

Neh; Copa tpidj;jpwd; Kuz; 10 (F)

Neh; Copa nkhj;j Kuz; 250 (A)

(f) nrayw;w Neuk; gjpT nra;ag;gl;lhy;> nray;jpwd; Kuz; fzf;fPl;by;

gad;gLj;jg;gLk; cz;ikahd kzpNeuq;fs; Ntiy nra;j kzpNeuq;fs;

kw;Wk; nrYj;jg;gl;l kzpNeuq;fs; my;y vd;gij epidtpy;

nfhs;Sq;fs;.

(g) nrayw;w Neuj;jpd; ghjPl;L epiy kw;Wk; cz;ikahd epiy ghjPL

nra;ag;gl;l msit tpl Fiwthf ,Ue;jhy;> nrayw;w Neu Kuz;

rhjfkhf ,Uf;Fk;.

(h) rpy epWtdq;fs; Fiwe;j NtiyAs;s fhyq;fspy; 'vjpu;ghu;f;fg;gl;l” my;yJ 'rhjhuz” nrayw;w Neuj;ij mDgtpf;ff;$Lk;> Vnddpy;

Nfs;tp gUtfhy my;yJ xOq;fw;wjhf ,Uf;fyhk; (Mdhy; mtu;fs;

epiyahd vz;zpf;ifapyhd njhopyhsu;fis guhkupf;fTk; nrYj;jTk;

tpUk;Gfpwhu;fs;). ,j;jifa R+o;epiyfspy;> epak Copa tPjj;jpy;

vjpu;ghu;f;fg;gLk; nrayw;w Neuj;jpd; nryTf;fhd nfhLg;gdT mlq;Fk;.

nrayw;w Neu Kuzpy; vjpu;ghuhj / mrhjhuz nrayw;w Neuj;jpd;

jhf;fk; kl;LNk Nru;f;fg;gLk;.

8 khWk; cw;gj;jp Nke;jiy Kuz;

8.1 cjhuzk;: khWk; cw;gj;jp Nke;jiy Kuz; cw;gj;jpg; nghUs; X ,w;fhd khWk; cw;gj;jp Nke;jiyf; fpuak; gpd;tUkhW

cs;sJ vdf; nfhs;f.

2 kzpj;jpahyq;fSf;F &gh 150 gb = mynfhd;wpw;F &gh 300

Mwhk;; fhyg;gFjpapy; 1>000 myFfs; cw;gj;jp X Nkw;nfhs;sg;gLfpd;wJ.

Copag;gil 2>020 kzpj;jpahyq;fs; Ntiyapy; <LgLfpd;wd> mjpy; 60

Draft Version

CA Sri Lanka 303

myFfs; nrayw;w Neuk; fzf;fplg;gLfpd;wJ. khWk; Nke;jiyf; fpuak; &gh

307>500 MFk;.

Ntz;lg;gLtJ:

gpd;tUk; Kuz;fisf; fzpf;f.

(a) nkhj;j khWk; Nke;jiy Kuz;

(b) khWk; cw;gj;jp Nke;jiy nryT Kuz;

(c) khWk; cw;gj;jp Nke;jiy tpidj;jpwd; Kuz;

,t;TjhuzkhdJ> khWk; cw;gj;jpf;fpuaj;Jld; ,ize;J fhzg;gLtjdhy;>

nkhj;j KuzhdJ cz;ik cw;gj;jp myFfspd; mbg;gilapy;

mike;Js;sJ. (Nke;jiyahdJ khWk; tpw;gidf; fpuaj;jpy; fhzg;gl;lhy;;>

KuzhdJ tpw;gid mstpd;; mbg;gilapy; fhzg;gLk;.

cw;gj;jpg; nghUs; ,dJ 1>000 myFfSf;fhd fpuak; ( x &gh. 3)

3,000 MapDk; Vw;gl;l 3,075 nkhj;j khWk; cw;gj;jp Nke;jiy Kuz; 75 (A) gy Kuz; mwpf;if Kiwikfspy;> Kuz; gFg;gha;thdJ Nkyjpfkhd

Mokhfr; nry;yhJ. nryT kw;Wk; tpidj;jpwd; Kuz;fs;

fzpf;fg;gLtJkpy;iy. vt;thnwdpDk;>&gh 75 MfTs;s ghjfkhd

KuzhdJ> ,U fhuzpfspd; $l;Lj;njhifapdhy; tpghpf;fg;glyhk;.

(a) khWk; cw;gj;jp Nke;jiyapy; nrytplg;gLk; kzpj;jpahyj;jpw;fhd

tpfpjkhdJ> ,Ue;jpUf;f Ntz;bajid tpl cah;thfTs;sJ. mjhtJ>

nrytpdpy; tpyfy; xd;W fhzg;gLfpd;wJ.

(b) Copag;gilahdJ tpidj;jpwdw;w Kiwapy;; <LgLfpd;wJ. mj;Jld;>

ntspaPLfis Nkw;nfhs;tjw;F ,J vLf;f Ntz;ba Neuj;jpid

tpl mjp$ba Neuj;jpid vLj;jJ. kWGwj;jpy; $Wtjhapd;>

mq;F tpidj;jpwdhd (cw;gj;jpj;jpwd;) Kuz; fhzg;gLfpd;wJ. khWk;

cw;gj;jp Nke;jiy tpidj;jpwd; KuZk; mjid xj;jNj. Neh; $yp

tpidj;jpwd; Kuizg; Nghd;W kzpj;jpahyq;fspy; mJ

fhzg;gLfpd;wJ. mNj Ntis mJTk; xNu fhuzj;jpw;fhfNt

,lk;ngWfpd;wJ.

nghJthf khWk; Nke;jiyfs; nraw;gLfpd;w Ntiy kzpj;jpahyq;fspd;

NghJ ,lk;ngWtjhff; fUjg;gLfpd;wJ. Mdhy;> nrayw;w Neuk;

cjhuzkhf> ,ae;jpuq;fs; nraw;gltpy;iy> MfNt tY Efug;gltpy;iy>

Nehpy; %yg;nghUl;fs; gad;gLj;jg;gltpy;iy) ,d; NghJ ,lk;ngWtjhf

,y;iy.

vkJ cjhuzj;jpy;> Ntiyg;gilahdJ 2>020 kzpj;jpahyq;fSf;F

nrytpl;lhYk;> me;j kzpj;jpahyq;fspy;> 1>960 kzpj;jpahyq;fNs

,aq;fpf;nfhz;bUe;jd vd ,J fUJfpd;wJ. MfNt> khWk; cw;gj;jp

Nke;jiyfSf;fhd nryT 1>960 kzpj;jpahyq;fspy; jhd;

,lk;ngw;wpUf;fpd;wJ.

khWk; cw;gj;jp Nke;jiy nryT Kuz;MdJ> ,aq;fpf; nfhz;bUf;fpd;w

cz;ik kzpj;jpahyq;fspy; ,lk;ngw;wpUf;ff;$ba khWk; cw;gj;jp

Nke;jiyj; njhiff;Fk;> ,lk;ngw;w khWk; cw;gj;jp Nke;jiyapd; cz;ikj;

njhiff;Fk; ,ilapyhd NtWghlhFk;.

Draft Version

304 CA Sri Lanka

(a) &gh (000)

1>960 kzp khWk; cw;gj;jp Nke;jiyapd; nryT

(x &gh 150) 294

MapDk; Vw;gl;lJ 307.5

khWk; cw;gj;jp Nke;jiy nryT Kuz; 13.5 (A)

khWk; cw;gj;jp Nke;jiy tpidj;jpwd; Kuz;. ckf;F Neh; $yp tpidj;jpwd;

Kuizg; gw;wp Kd;dNuNa njhpe;jpUe;jhy;> khWk; cw;gj;jp Nke;jiy

tpidj;jpwd; KuzhdJ kzpj;jpahyj;jpy; mjid xj;jJ Mdhy;

kzpj;jpahyj;jpw;fhd khWk; cw;gj;jp Nke;jiy tpfpjj;jpy;

tpiyaplg;gl;Ls;sJ.

vkJ cjhuzj;jpy;> tpidj;jpwd; KuzhdJ gpd;tUkhW

fhzg;gLfpd;wJ.

1000 myF cw;gj;jpg; nghUs; X ,d; Njit (x 2 kzp) 2>000 kzp

MapDk; Vw;gl;lJ (cz;ik kzp) 1>960 kzp

khWk; cw;gj;jp Nke;jiy tpidj;jpwd; Kuz; (kzp) 40 kzp (F) x kzpf;fhd epak tpfpjk; x &gh 1.50

khWk; cw;gj;jp Nke;jiy tpidj;jpwd; Kuz; &gha;fspy;&gh 6>000 (F)

(b) RUf;fk;

&gh

khWk; cw;gj;jp Nke;jiy nryT Kuz; 13.5 (A) khWk; cw;gj;jp Nke;jiy tpidj;jpwd; Kuz; 6.0 (F) nkhj;j khWk; cw;gj;jp Nke;jiy Kuz; 7.5 (A)

9 fpua Kuz;fSf;fhd fhuzq;fs;

fpua Kuz;fs; Vw;gLtjw;fhd nghUj;jkhd fhuzq;fs; gy fhzg;gLfpd;wd.

fPo;tUk; epuypypUe;J nghUj;jkhd fhuzq;fis ePh; fz;Lnfhs;syhk;.

9.1 Kuz;fSf;fhd nghJthd fhuzq;fs; ehd;F nghJthd fhuzq;fs; fhzg;gLfpd;wd.

(a) nghUj;jg;ghby;yhj epakq;fs;. nghUj;jg;ghL ,y;yhj my;yJ

fhyhtjpahfpa epakq;fs; gad;gLj;jg;gl;bUf;fyhk;> mJ eilKiw

epiyikapidg; gpujpgypf;fhJ fhzg;glyhk;. cjhuzkhf gioa tpiy

gad;gLj;jg;gl;bUe;jhy; my;yJ gpioahd %yg;nghUs;

tpiyaplg;gl;bUe;jhy; %yg;nghUs; tpiy epakkhdJ gpioahdjhff;

fhzg;glyhk;.

(b) cz;ikf;fpuaj;jpid gpioahf Mtzg;gLj;jy;. cjhuzkhf> Neu

ml;ltizfs; rhpaw;w Kiwapy; G+uzg;gLj;jg;gl;L ,Ug;gpd; mJ

KuZf;F ,l;Lr; nry;Yk;.

(c) vOkhwhd epfo;Tfs;. cjhuzq;fs; mrhjhuzkhd ghjfkhd

fhyepiy epiyikfis my;yJ nfhs;is Neha; Nghd;wtw;iw

Draft Version

CA Sri Lanka 305

cs;slf;Ffpd;wd. ,it Nkyjpfkhd vjph;ghuhj fpuaj;jpid

Vw;gLj;Jfpd;wd.

(d) tpidj;jpwdw;w nraw;ghL. Kuz;fshdit nghUj;jkw;w epakk;>

gpioahf Mtzg;gLj;Jif> vOkhwhd epfo;Tfs; Nghd;wtw;wpdhy;

Vw;gLj;jg;gl;bUf;fhtpby;> mJ tpidj;jpwdw;w nraw;ghl;bdhy;jhd;

Vw;gLj;jg;gl;bUf;Fk;.tpidj;jpwdw;w nraw;ghlhdJ fl;Lg;gLj;jf;$ba

kw;Wk; fl;Lg;gLj;jg;glhj fhuzpfspdhy; Vw;gLj;jg;gLfpd;wJ.

Kuz;fs; rhjfkhdJ ghjfkhdJ

(a) %yg;nghUs; tpiy

vjph;ghuhJ ngwg;gl;l fopTfs; nfhs;tdtpd; NghJ mjpf ftdk; %yg;nghUs; epakj;jpy; khw;wk;

tpiy mjpfhpg;G ftdf; FiwTldhd nfhs;tdT %yg;nghUs; epakj;jpy; khw;wk;

(b) %yg;nghUs; gad;ghL

gad;gLj;jg;gl;l %yg;nghUs; juk; epakj;jpid tpl mjpfk; %yg;nghUl;fs; mjpf tpidj;jpwDld; ad;gLj;jg; gl;lik njhopy;fSf;F %yg;nghUl;fis xJf;fPL nra;Ak; NghJ jtWfs;

gOjhd %yg;nghUs; mjpfgl;rkhd tpuak; fopT mjp$ba juf; fl;Lg;ghL njhopy;fSf;F %yg;nghUl;fis xJf;fPL nra;Ak; NghJ jtWfs;

(c) $yp tpfpjk; gzpg;gapw;rpapd; gad;ghL my;yJ epakj;jpid tplf; Fiwthd gpw Copah;fspd; nfhLg;gdT tpfpjk;

$yptpfpjq;fs; mjpfhpf;fpd;wik mjpAah; juj;jpyhd $ypg; gad;ghL

(d) $yp tpidj;jpwd;

cw;gj;jp ntspaPLfs; vjph;ghh;j;jjid tpl kpfTk; tpiuthff; fhzg;gLfpd;wd. Vnddpy;> Ntiyapd; Cf;fg;gLj;jy>; %yg;nghUl;fspd; cgfuzq;fspd; rpwg;ghd gad;ghL> rpwg;ghd Kiwik Nghd;witahFk;. njhopy;fSf;F xJf;fPL nra;Ak; Neuj;jpy; jtW fhzg;gLfpd;wik.

mDkjpf;fg;gl;l epakj;jpd; kpifapd; ,og;GNeuk;. cUthf;fg;gl;l epakj;jpid tpl Fiwthd ntspaPL. Vnddpy;> fUj;J}d;wpr; nra;ag;gl;l fl;Lg;ghLfs;> gapw;rp Fiwthff; fhzg;gLjy;> my;yJ juf;Fiwthd %yg;nghUs; gad;ghL. xJf;fPL nra;Ak; Neuj;jpy;jtWfhzg;gLfpd;wik

(e) Nke;jiyr; nryT

Vw;gl;l fpuaj;jpy; Nrkpg;G. Nritfspy; mjp$ba nghUshjhug; gad;ghL

gad;gLj;jg;gl;l Nritfspd; fpuaj;jpy; mjpfhpg;G. Nritfspd; mjpfgl;r gad;ghL. gad;gLj;jpa Nritfspy;

; ;

10 tpw;gid Kuz;fs;

10.1 tpw;gidtpiy Kuz;fs;

tpw;gid tpiy Kuz; vd;gJ epak tpw;gid tpiyf;F NtWgl;l tpw;gid

tpiyapd; vjpu;ghu;f;fg;gLk; gq;fspg;gpd; tpistpd; mstPL MFk;. tpw;gid

nra;ag;gl;l cz;ikahd mstpw;F tpw;gid tUtha; vd;dthf ,Uf;f

Ntz;Lk;> mJ vd;d vd;gjw;fhd tpj;jpahrkhf ,J fzf;fplg;gLfpwJ.

Draft Version

306 CA Sri Lanka

10.2 cjhuzk;: tpw;gidtpiy Kuz; cw;gj;jpg; nghUs; X ,dJ epak tpw;gid tpiy &gh 1>500 vdf; nfhs;f.

mynfhd;Wf;fhd tpiy &gh 1>530 tPjk; 2>000 myFfs; 20X3 ,y; cz;ik

tpw;gidahFk;. tpw;gid tpiy Kuz; gpd;tUkhW fzpg;gplg;gLfpd;wJ.

2000 myFfspypUe;jpUf;f Ntz;ba tpw;gid tUkhdk;(x&. 1>500) 3,000 Mdhy; ,Ue;jJ (x &gh. 1>530) 3,600 tpw;gidtpiy Kuz; 60 (F)

= Rs. 60,000 (F). fzpg;gplg;gl;l Kuz;fs; rhjfkhdit Vnddpy;> tpiyahdJ vjph;ghh;j;jij tpl cah;thfTs;sJ.

10.3 tpw;gid msT gq;fspg;G Kuz;

10.4 cjhuzk;: tpw;gid msT ,yhg Kuz; xU fk;gdpahdJ> cw;gj;jpg; nghUs; J ,y;> 8>000 myFfis mynfhd;W

&gh 1>200 gb tpw;gid nra;tjw;fhfg; ghjpLfpd;wJ vdf; nfhs;f.

mynfhd;Wf;fhd epakf; fpuak; &gh 700 MFk;. cz;ik tpw;gid

mynfhd;W &gh 1>250 gb 7>700 myFfs;.

tpw;gid msT ,yhg Kuz; gpd;tUkhW fzpg;gplg;gLfpd;wJ.

ghjplg;gl;l tpw;gid msT 8>000 myFfs;

cz;ik tpw;gid msT 7>700myFfs;

myFfspy; tpw;gid msT Kuz; 300 myFfs;

X mynfhd;Wf;fhd epak ,yhgk; (&gh (12–7)) X ×&gh. 5 tpw;gid msTKuz; &gh 1>5000 (A)

NkNy fzpf;fg;gl;l Kuz; ghjfkhdJ Vnddpy;> cz;ik tpw;gidfs;

ghjplg;gl;ltw;wpid tpl (jpl;lkplg;gl;ltw;wpid) FiwthfTs;sd.

[];gh; fk;gdp 20-4 tUlj;jpw;fhd ghjpl;l> cz;ik tplaq;fisf;

nfhz;Ls;sJ.

ghjPL cz;ik

tpw;gid myFfs; 600 620

mynfhd;Wf;fhd tpw;gid tpiy &gh 3>000 &gh 2>900

cw;gj;jpf;fhd KO epakf; fpuak; = mynfhd;wpw;F &gh 2>800

Njitg;gLtJ

tpw;gid tpiy Kuz;> tpw;gid msT ,yhg Kuz; Nghd;wtw;iwf;

fzpg;gpLf

tpw;gid msT gq;fspg;G Kuz; vd;gJ tpw;fg;gl;l cz;ikahd

myFfSf;Fk; ghjPL nra;ag;gl;l (jpl;lkplg;gl;l) mstpw;Fk; cs;s

tpj;jpahrkhFk;> ,J xU myFf;fhd epak gq;fspg;gpd; ngWkjpahFk;. NtW

thu;j;ijfspy; $Wtjhdhy;> tpw;gid msT ghjPl;il tpl (jpl;lkplg;gl;lij

tpl) mjpfkhfNth my;yJ FiwthfNth ,Ug;gjd; tpisthf epak

gq;fspg;gpd; mjpfupg;G my;yJ Fiwit ,J mstpLfpwJ.

QUESTION Selling price and volume variance

Draft Version

CA Sri Lanka 311

&gh 000

620 myFf;fhd tpw;gid tUkhdkhf ,Uf;f Ntz;baJ (x &gh 3>000) 18>600 Mdhy; ,Ue;jJ (x &gh 2>900) 17>980

tpw;gid tpiy Kuz; 620 (A) ghjplg;gl;l tpw;gid msT 600 myFfs; cz;ik tpw;gid msT 620 myFfs;

tpw;gid msT Kuz; myFfspy; 20 myFfs; (F) x myFf;fhd epak ,yhgk; (&gh (30 – 28)) × &gh. 200

tpw;gid msT ,yhg Kuz; &gh 4>000 (F)

10.5 tpw;gid Kuz;fspd; Kf;fpaj;Jtk; tpw;gid tpiy kw;Wk; tpw;gid msT Kuz;fs; xd;Wld; xd;W

njhlh;Gila jd;ikapid ePq;fs; mwpe;jpUg;gPh;fd;. tpw;gid tpiyapy;

Fiwg;G tpw;gidf; Nfs;tpapid mjpfkhfj; J}z;Lk;. mjdhy;> ghjf

tpw;gid tpiy Kuz; rhjfkhd tpw;gid msT Kuzhy; Neh;

nra;ag;gLk;. mNjNghd;W tpiy mjpfhpg;ghdJ> rhjfkhd tpiy

Kuz;fisj; jUk;. Mdhy;> mJ Nfs;tp tPo;r;rpf; fpuaj;jpidAk;> ghjf

tpw;gid msT Kuz;fisAk; Vw;gLj;Jk;.

MfNt> KO nkhj;j ntspaPLfSf;fhf rhjfkw;w tpw;gid Kuz;fis

Ma;T nra;tJ Kf;fpakhdjhFk;. mjhtJ> rhjfkw;wtw;wpd; Neub

tpisthd VjhtJ <lhd rhjfkhd Kuz;fs; fhzg;gLfpd;wdth?

11.1 mwpKfk;

,Jtiuapy;> Fwpg;gpl;l fhyg;gFjpapy; ghjplg;gl;l ,yhgj;jpw;Fk;> cz;ik ,yhgj;jpw;Fk; ,ilapyhd NtWghLfis xg;gpl;Lr; rhpnra;tjw;F Kuz;fs;

vt;thW fzf;fplg;gLfpd;wd vd;gjid ftdj;jpw;nfhs;shJ Kuz;fs;

vt;thW fzpg;gplg;gLfpd;wd vd;gjid ehk; ftdj;jpw;nfhz;Ls;Nshk;. ,e;jf;

fzf;fpzf;fhdJ> nghJthf xt;nthU fl;Lg;ghl;Lf; fhyg;gFjpapd; ,WjpapYk; rpNu];l Kfhikj;Jtj;jpw;fhd mwpf;ifahf

Kd;itf;fg;gLfpd;wJ. ,t;twpf;ifahdJ> nraw;ghl;Lf;$w;Wf;fs; my;yJ

Kuz;fspd; $w;W vd miof;fg;gLfpd;wJ. nraw;ghl;Lf;$w;whdJ>ghjPl;bypUe;J Kuz;fisf; fhl;Lfpd;wjhd

cz;ikf;fpuaj;jpidAk;> tUkhdj;jpidAk; Kfhikf;Fr; rkh;g;gpf;Fk; rPuhd

mwpf;ifahFk;.

njhopw;ghl;Lf; $w;Wf;fs; ghjPl;Lg; gq;fspg;G kw;Wk; cz;ikahd gq;fspg;G

Mfpad njhlh;ghd Kuz;fspd; Nrh;f;iffspd; Kiwapidf; fhl;Lk;.

ANSWER

11 ghjpl;l gq;fspg;gpid cz;ikahd gq;fspg;Gld; ,zf;fk;

nra;Ak; nraw;ghl;Lf; $w;Wf;fs;

Draft Version

310 CA Sri Lanka

epak cwpQ;ry; fpuaj;jpd; mbg;gilapyhd nraw;ghl;Lf;$w;wpdJ Kiwahd

tbtk; gpd;tUkhW: &gh &gh

ghjplg;gl;l X tpw;gid msT ,yhgk; Kuz; X cz;ik tpw;gidapd; epak ,yhgk; X

(F) (A)

Kuz;fs; &gh &gh

tpw;gidtpiy

%yg;nghUs;tpiy

%yg;nghUs;gad;ghL

$yp tpfpjk;

$yp tpidj;jpwd;

khWk; Nke;jiyr; nryT khWk;

Nke;jiy tpidj;jpwd;

epiyahd Nke;jiyr; nryT

epiyahd Nke;jiy msT

X X X

cz;ik ,yhgk; X

Vw;fdNt tpghpj;j Kuz; fzpg;gPLfis jpUj;jpaikg;gjw;fhfTk;>

nraw;ghl;Lf; $w;Wf;fspy; mtw;iw vt;thW xUq;fpizg;gJ vd;gjidf;

fhl;Ltjw;fhfTk; tphpthd cjhuzk; mwpKfg;gLj;jg;gLfpd;wJ.

11.2 cjhuzk; 1: Kuz;fSk; nraw;ghl;Lf; $w;Wf;fSk; rpl;dp xU nghUspid cw;gj;jp nra;fpd;wJ. mj;Jld; KOg; nghUl;fSk;

cw;gj;jp nra;jTlNdNa tpw;gid nra;ag;gl;L tpLfpd;wd. mq;F Muk;g

my;yJ ,WjpapUg;Gf;fs; fhzg;gltpy;iy. Gj;JUthFk; Ntiyapy; ftdk;

nrYj;j Ntz;bajpy;iy. fk;gdpahdJ epiyahd fpua Kiwikapid

nraw;gLj;Jfpd;wJ. NkYk;> xt;nthU khjKk; Kuz; gFg;gha;T

Nkw;nfhs;sg;gLfpd;wJ. nghUSf;fhd epakf; fpua ml;il gpd;tUkhW:

epakf; fpua ml;il &gh

fpNyh &gh 4 gb 0.5 fpNyh Neh; %yg;nghUs; 20 kzpj;jpahyj;jpw;F &gh 80 tPjk; Neh; $yp 2 kzpj;jpahyk; 160 kzpj;jpahyj;jpw;F &gh 0.30 tPjk; 2 kzpj;jpahyj;jpw;F khWk; Nke;jiy 6

epak fpuak; 186

epak ,yhgk; 134 epak tpw;gid tpiy 320

20-7 Mz;bd; [{d; khjj;jpw;fhd ghjplg;gl;l (jpl;lkplg;gl;l) ntspaPLfs;

5>100 MFk;. 20-7 Mz;bd; [{d; khjj;jpw;fhd cz;ik tpisTfs; tUkhW.

4>850 cw;gj;jp myFfs; &gh 1>503>500 f;F tpw;fg;gl;ld.

2>300 fpNyh cw;gj;jpf;F nfhs;tdT nra;ag;gl;l %yg;nghUl;fspd; nkhj;jf;

fpuak; &gh 98>000.

Draft Version

CA Sri Lanka 311

8>500 $yp kzpj;jpahyq;fSf;F &gh 678>000 nrYj;jg;gl;lJ

cz;ikr; nraw;ghl;L kzpj;jpahyq;fs; 8>000 MFk;.

cz;ikahd khWk; Nke;jiy &gh 26>000

cz;ikhad gq;fspg;G &gh 701>500

Njitg;gLtJ

[{d; 30> 20-7,y; Kbtile;j khjj;jpw;fhd midj;J Kuz;fisAk;

fzpj;J nraw;ghl;Lf; $w;wpidj; jahh; nra;f.

jPh;T

&gh (a) 2>300 fpNyh nghUs; fpuakhf ,Ue;jpUf;f Ntz;baJ

(&40) 92,000

Mdhy;> cz;ikahf Vw;gl;l fpuak; 98,000 %yg;nghUs; tpiy Kuz; (&ghtpy;) 6,000 (A) (b) 4>850 myFfs; gad;gLj;jpapUf;f Ntz;baJ (x0.5

fpNyh) 2,425 kg

Mdhy;> cz;ikahf Vw;gl;l gad;ghL 2,300 kg %yg;nghUs; gad;ghl;L Kuz; (fpNyhtpy;) 125 Kg X fpNyhTf;fhd epak tpiy X Rs 40 %yg;nghUs; gad;ghl;L Kuz; (&ghtpy;) 5,000 (F) (c) 8>500 kzpj;jpahyf; $ypf;F Vw;gl;bUf;ff;$ba

fpuak; (x &gh 2 kzp.)

680,000

MapDk; Vw;;gl;l cz;ikf; fpuak; 678,000 $yp tpfpj Kuz; 2,000 (F) (d) 4>850 myFfspw;Fg; gad;gLj;jg;gl;bUf;f Ntz;baJ

(x 2 kzp)

9,700

MapDk; Vw;gl;lJ (nraw;ghl;L kzpj;jpahyk;) 8,000 $yp tpidj;jpwd; Kuz; kzpj;jpahyj;jpy; 1,700 xkzpj;jpahyj;jpw;fhd epakf; fpuak; (&gh) x80 136,000 (F) (e) tPzhd Neu Kuz; 500 kzp (A) x &gh 80 40,000 (A) (f) 8>000 kzpj;jpahyj;jpw;fhd khWk; Nke;jiyr;

nryT Vw;gLj;j Ntz;ba fpuak; (x &gh 0.30) 24,000

MapDk; Vw;;gl;lJ 26,000 khWk; Nke;jiyr; nryT Kuz; 2,000 (A) (g) kzpj;jpahyj;jpy; khWk; Nke;jiy tpidj;jpwd; Kuz;

$yp tpidj;jpwd; Kuiz xj;jJ.

1>700 kzpf;F x &gh 3 kzpj;jpahyk; xd;Wf;F 5,100 (F) (h) 4>850 myFfspypUe;jhd tUkhdk; (x &gh 320) 1,552,000 cz;ikahff; fpilj;jJ 1,503,000 tpw;gid tpiy Kuz; 48,500 (A) (i) ghjplg;gl;l tpw;gid msT (myF) 5,100

Draft Version

310 CA Sri Lanka

cz;ik tpw;gid msT (myF) 4,850 tpw;gid msT gq;fspg;G Kuz; (myF) 250 (A) myFf;fhd epak gq;fspg;G (&gh) X 13.40 tpw;gid msT gq;fspg;G Kuz; (&gh) 33,500 (A)

rpl;dp – 20-7 ,d; [_d; khjj;jpw;fhd nraw;ghl;Lf; $w;W

&gh &gh

ghjplg;gl;l ,yhgk; (Rs 134 × 5,100) 683,400 tpw;gid msT ,yhg Kuz; 33,500 (A) cz;ik tpw;gidapd; ghjpl;l gq;fspg;G 649,900 tpw;gid tpiy Kuz; 48,500 (A) cz;ik tpw;gid – tpw;gidapd; epak khWk; fpuak;

601,400

fpua Kuz;fs; (F) (A) &gh &gh

%yg;nghUs; tpiy 6,000

%yg;nghUs; gad;ghL 5,000

$yp tpfpjk; 2,000

$yp tpidj;jpwd; 136,000

$yp tPzhd Neuk; 40,000

khWk; Nke;jiy nryT 2,000

khWk; Nke;jiy tpidj;jpwd; 5,100

148,100 48,000 100,100 (F)

cz;ik ,yhgk; 701,500

Draft Version

CA Sri Lanka 311

Nfhl;B MdJ xU cw;gj;jpf; fk;gdpahFk;. ,J epak vy;iyf; fpua

Kiwikapid nraw;gLj;Jfpd;wJ. ,J GOAT vDk; xU nghUspid KID vDk; %yg;nghUs; nfhz;L cw;gj;jp nra;fpd;wJ.

GOAT njhlh;ghd epakf; fpuak; gpd;tUkhW fzpg;gplg;gLfpd;wJ.

epakf; fpua ml;ltiz – PIG mynfhd;W

&gh

Neh; %yg;nghUs; GOAT 100 fpNyh &gh. 500 gb 50>000

Neh; $yp 10 kzp. kzpf;F &gh 800 8>000

khWk; cw;gj;jp Nke;jiy 10 kzp mynfhd;W &gh 200 2>000

60>000

GOAT ,dJ epak tpw;gid tpiy &gh 90>000 MFk;. mj;Jld;> Nfhl;B

fk;gdpahdJ> khjj;jpw;F 1>020 myFfis cw;gj;jpg; ghjpl;Ls;sJ.

20-0 bnrk;ghpd; NghJ GOAT 1>000 myFfis cw;gj;jp nra;jJ.

,t;Tw;gj;jp njhlh;gpyhd tpguq;fs; tUkhW.

Neh; %yg;nghUs; KID &gh 72>000>000 fpuaj;jpy; 90>000 fpNyh nfhz;Ltug;gl;L ghtpf;fg;gl;lJ.

Neh; Copak;

8>200 kzpj;jpahyq;fs;> mk;khjj;jpy; Ntiyapy; <LgLj;jg;gl;lJ. mj;Jld;> nkhj;j $ypahdJ &gh. 6>300>000.

khWk; cw;gj;jp Nke;jiy

khjj;jpw;fhd cz;ik fpuak; &gh. 2>500>000.

Neh; %yg;nghUs; KID f;fhd ,Ug;G fpNyhfpuhKf;F &gh 500 gb epak

tpiyapy; kjpg;gplg;gLfpd;wJ.

xt;nthU KID ck; &gh 97>500f;F tpw;fg;gl;lJ.

Njitg;gLtJ

gpd;tUtdtw;iw bnrk;gh; 20-0 ,w;Ff; fzpg;gpLf.

(a) khWk; cw;gj;jp fpua Kuz;

(b) Neh; $ypf; fpua Kuz; tpfpjk;> tpidj;jpwd; Kuz; Nghd;witfshf

Ma;T nra;ag;gl;l tifapy;

(c) Neh; %yg;nghUs; fpua KuzhdJ tpiy> gad;ghL Kuz;

Nghd;witfshf Ma;T nra;ag;gl;l tifapy;

(d) khWk; cw;gj;jp Nke;jiy KuzhdJ nryT> tpidj;jpwd; Kuz;

Nghd;witfshf Ma;T nra;ag;gl;lJ

(e) tpw;gid tpiy Kuz;

(f) tpw;gid msTg; gq;fspg;G Kuz;

gpd;dh; brk;gh; 20-0 khjj;jpw;fhd GOAT ,d; njhopw;ghl;Lf; $w;iwj; jahhpf;f

QUESTION Variances

Draft Version

312 CA Sri Lanka

(a) ,J‘nkhj;j’ KuzhFk;.

&gh

1>000myFfSf;F Vw;gl;bUf;f Ntz;ba

fpuak; (x&gh 600) 60>000

MapDk; Vw;gl;lJ (nra;Kiwfis

mtjhdpf;Ff)

80>800

khWk; cw;gj;jp fpua Kuz; 20>800(A)

(b) Neh; $yp fpua Kuz;fs;

&gh

8>200 Vw;gl;bUf;f Ntz;ba fpuak;(x&gh 8) 6>560

MapDk; Vw;gl;lJ 6>300

Neh; $yp tpfpj Kuz;fs; 260 kzp

1>000 myFfs; vLj;jpUf;f Ntz;baJ(x 10 kzp)

10>000 kzp

MapDk; vLj;Jf; nfhz;lJ

8>200 kzp

Neh; $yp tpidj;jpwd; Kuz;fs;

kzpj;jpahyj;jpy; 1>800 kzp (F)

kzpj;jpahyj;jpw;fhd epak tpfpjk x&gh 800

Neh; $yp tpidj;jpwd; Kuz; (&ghapy;) &gh 1>440(F)

RUf;fk; &gh

tpfpjk; 2>60 (F) tpidj;jpwd; 1>440(F) nkhj;jk; 1>700(F)

(c) Neh; %yg;nghUs; fpua Kuz;fs;

&gh

90>000 kg Vw;gl;bUf;f Ntz;ba fpuak; (x&gh 5) 45>000

MapDk; Vw;gl;lJ 72>000

Neh; %yg;nghUs; tpiy Kuz;fs; 27>000(A)

1>000 myFfs; gad;gLj;jpaJ(x 100 kg) 100>000 kg MapDk; gad;gLj;jpaJ 90>000 kg Neh; %yg;nghUs; gad;ghl;L Kuz; fpNyhfpukpy; 10>000 kg (F) fpNyhfpuhKf;fhd epakf; fpuak; x &gh 500 Neh; %yg;nghUs; gad;ghl;L Kuz;fs; (&ghapy;) &gh 5>000(F)

rhuhk;rk; &gh

ANSWER

Draft Version

CA Sri Lanka 313

tpiy 27>000 (A) gad;ghL 5>000(F) nkhj;jk; 22>000(A)

(d) khWk; cw;gj;jp Nke;jiy Kuz;fs;

&gh

8,200 kzpf;fhf Vw;gl;bUf;f Ntz;baNke;jiyf;

fpuak; (x&gh 2) 1>640

Mdhy; Vw;gl;lJ 2>500

khWk; cw;gj;jp Nke;jiyr; nryT Kuz; 860(A)

kzpj;jpahyj;jpy; Kuz; ((b),Ue;J) 1>800 hrs (F) x kzpj;jpahyj;jpw;fhd epak tpfpjk; x&gh 2 khWk; cw;gj;jp Nke;jiy tpidj;jpwd; Kuz; &gh 3>600(F)

rhuhk;rk;

&gh

nryT 860 (A) tpidj;jpwd; 360(F) nkhj;jk; 500(A)

(e) tpw;gid tpiy Kuz;

&gh

1>000 myFfspypUe;jhd tUkhdk; (x&gh 90>000) 90>000

Mdhy; fpilj;jJ(x&gh 97>500) 97>500

tpw;gid tpiy Kuz; 7>500(F)

(f) tpw;gid msT gq;fspg;G Kuz;

ghjplg;gl;l tpw;gid 1>020 myFfs;

cz;ik tpw;gidfs; 1>000 myFfs;

tpw;gid msT Kuz; myFfspy; 20 myFfs; (A) x epakg; gq;fspg;G vy;iy (&gh (90>000 –

× &gh 30>000

tpw;gid msT gq;fspg;G Kuz; (&ghapy;) &gh 600(A)

nra;Kiwfs; &gh

Neh; %yg;nghUs; 72>000

nkhj;jf;$yp 6>300

khWk; cw;gj;jp Nke;jiy 2>500

80>800

Draft Version

314 CA Sri Lanka

Rs '000

Goat brk;gh; 20-20 khjj;jpw;fhd njhopw;ghl;Lf; $w;W

ghjpl;l gq;fspg;G (Rs 1,020 × 30,000) 30,600 tpw;gid msT Kuz; (600) (A) cz;ikahd; tpw;gidapypUe;jhd ghjpl;l gq;fspg;G 30,000 tpw;gid tpiy Kuz; 7,500 (F) cz;ik tpw;gid – tpw;gidapd; epak khWk; fpuak; 37,500

fpua Kuz;fs; (F) (A) R '000s R '000

%yg;nghUs; tpiy 27,000 %yg;nghUs; ghtid 5,000 Copa tPjk; 260 Copa tpidj;jpwd; 1,440 khWk; Nke;jiyf; fpuak; 860 khWk; Nke;jiy tpidj;jpwd; 360

7,060 27,860 20,800(A) cz;ikg; gq;fspg;G 16,700

xU fk;gdpahdJ epak vy;iyf;fpuaj;jpidg; gad;gLj;Jfpd;wJ> fle;j

khjk; cz;ik tpw;gid kPjhd epakg; gq;fspg;ghdJ &gh 10>000 Mff;

fhzg;gl;lJld;> gpd;tUk; Kuz;fs; vOfpd;wd.

&gh

nkhj;j khWk; fpua Kuz; 2>000 (A)

tpw;gid tpiy Kuz; 500 (F)

tpw;gid msT gq;fspg;G Kuz; 1>000 (A)

fle;j khjj;jpw;fhd cz;ik gq;fspg;gpidf; fzpf;f.

A Rs. 7,000 B Rs. 7,500 C Rs. 8,000 D Rs. 8,500

QUESTION Reconciling contributions

Draft Version

CA Sri Lanka 315

ANSWER

rhpahd gjpy; D. &gh

cz;ik tpw;gidapy; epak gq;fspg;G 10>000

$l;Lf: rhjf tpw;gid tpiy Kuz; 500

fop: ghjf nkhj;j khWk; fpua Kuz; (2>000)

cz;ik gq;fspg;G 8>500

xU fk;gdpahdJ epak vy;iyf; fpuaj;jpidg; gad;gLj;Jfpd;wJ> fle;j

khjk;> midj;J tpw;gidfSk; epaktpw;gidtpiyapy; fhzg;gl;lNghJ

cz;ik tpw;gidapy; epakg; gq;fspg;ghdJ &gh 50>000 MFk;. gpd;tUk;

Kuz;fs; vOfpd;wd.

A Rs. 46,500 B Rs. 47,500 C Rs. 48,500 D Rs. 49,500

ANSWER

rhpahd gjpy; A. &gh

cz;ik tpiyapy; epakf; fpuak; 50>000

fop: ghjf nkhj;j khWk; fpua Kuz; (3>500)

cz;ikg; gq;fspg;G 46>500

QUESTION Calculating actual contribution from variances

&gh

nkhj;j khWk; fpua Kuz; 3>500 (A) nkhj;j epakf; fpua Kuz; 1>000 (F) tpw;gid msT gq;fspg;G Kuz; 2>000 (F)

fle;j khjj;jpw;fhd cz;ik gq;fspg;gpidf; fzpf;f

Draft Version

316 CA Sri Lanka

cz;ikj; juTfisf; nfhLj;J Kuz;fisf; fzpg;gpLtjidf; Nfl;gjpYk;

ghh;f;f Kuz;fisf; nfhLj;J mtw;Wf;F mbg;gilahfTs;s cz;ikj;

juTfisf; fzpg;gpLkhW cq;fis tpdtyhk;. ,e;j ,U Nfs;tpfisAk;

nra;a ,aYkh vdg; ghUq;fs;.

XYZ epakf; fpuaj;jpidg; gad;gLj;Jfpd;wJ. gpd;tUk; juTfs; $ypj; juk; II cld; njhlh;Gilait.

NtiyapyPLgl;l cz;ik kzpj;jpahyq;fs; 10>400 kzp

cz;ik cw;gj;jpf;fhf toq;fg;gl;l epak kzpj;jpahyq;fs; 8>320 kzp

kzpj;jpahyj;jpw;fhd epak tpfpjk; &gh 500

tpfpj Kuz; (ghjfk;) &gh 41>600

kzpj;jpahyk; xd;Wf;fhd cz;ik tpfpjj;jpidf; fzpf;f.

A Rs. 495 B Rs. 496 C Rs. 504 D Rs. 505

rhpahd tpil C.

Ntiy nra;Ak; kzpj;jpahyj;jpw;fhd tpfpj Kuz; = &gh 41>600 10>400

= &gh 0.04 (A)

kzpj;jpahyj;jpw;fhd cz;ik tpfpjk; = &gh (5.00 + 0.04) = &gh 5.04.

ePh; njhpT A ,idAk;> njhpT B ,idAk; jtph;f;f Ntz;ba epiy Vw;gLk;.

Vnddpy;> mit ,uz;Lk; kzpj;jpahyj;jpw;fhd epak tpfpjj;jpid tplf;

Fiwthf cs;sikahFk;. tpfpj Kuz; ghjfkhff; fhzg;gLkplj;J cz;ik

tpfpjk; epakj;jpid tpl mjpfkhff; fhzg;gly; Ntz;Lk;. njhpT D gpioahdJ

Vnddpy;> mJ cz;ik kzpj;jpahyq;fis tpl epak kzpj;jpahyq;fspy;

fzpg;gPLfs; jq;fpAs;sikapdhyhFk;.

cw;gj;jpg;nghUs; A ,dJ mynfhd;Wf;fhd epak %yg;nghUs:; X; %yg;nghUs; fpNyhfpuhk; xd;W &gh 10 gb 10 fpNyhfpuhk; Njitg;gLfpd;wJ. 20X4 [_d; khjj;jpy; cw;gj;jpg; nghUs; A; MdJ 5>750 myFfs; cw;gj;jp nra;ag;gl;lJ. mj;Jld; ghjfkhd %yg;nghUs; gad;ghl;L Kuz; &gh 1>500 MFk;.

12 epakf; fpua tpguq;fs; kw;Wk; Kuz;fspypUe;J cz;ikj;

jfty;fisg; ngw;Wf; nfhs;Sjy;

Kuz;fs; epakf; fpua tpguq;fspypUe;J cz;ikj; juTfisg; ngwg;

gad;gLj;jg;gLfpd;wd.

QUESTION Rate of pay

ANSWER

QUESTION Quantity of material

Draft Version

CA Sri Lanka 317

Njitg;gLtJ 20-4 [_d; khjj;jpy; gad;gLj;jg;gl;l %yg;nghUs; X ,d; njhifapidf; fzpg;gpLf.

gad;gLj;jg;gl;l %yg;nghUs; X ,dJ njhif = Y 5>750 myFfs; gad;gLj;jg;gl;bUe;jhy; (x 10 kg) 57>500 fp.fpuhk; Mdhy; gad;gLj;jg;gl;lJ Ykg Kuz; fpNyhfpuhkpy; (Y– 57>500) fp.fpuhk; x fpNyhfpuhKf;fhd epak tpiy x &gh 100 gad;ghl;L Kuz; &ghapy; &gh 15>000(A)

xU xUq;fpize;j fzf;fpay; mikg;gpy;> epjp fzf;fpay; kw;Wk; fpuaf;

fzf;fpay; Nehf;fq;fis G+u;j;jp nra;Ak; fzf;fpay; gjpTfspd; xU

Kiwikapy; epjp kw;Wk; fpuaf; fzf;fpay; gjpTfs; guhkupf;fg;gLfpd;wd.

mbg;gilapy;> fzf;fpaypd; ,e;j ,uz;L KiwiikfSk;

xUq;fpizf;fg;gl;Ls;sd.

vdNt> xU xUq;fpize;j fzf;fpay; Kiwik xt;nthU cw;gj;jp> Ntiy

my;yJ nraw;ghl;bd; tpiy njhlu;ghd midj;J jfty;fisAk;

toq;FtJld;> gaDs;s fl;Lg;ghl;L Nehf;fj;jpw;fhf Kuz;fs;

Kd;dpiyg;gLj;jg;gLk;. ,e;j Kiwikapy;> cw;gj;jpf; fpuaq;fs; epakf;

fpuaj;jpy; gjpT nra;ag;gLfpd;wd.

Mifahy;> %yg;nghUl;fs;> Copak; kw;Wk; Nke;jiyfs; epakf; fpuaj;jpy;>

cw;gj;jp nra;ag;gl;l msTfspy; fzf;fplg;gl;lhy;> nrYj;jg;gl;l

cz;ikahd fpuaj;Jld; cs;s NtWghL tpiy kw;Wk; njhFjp Kuzhf

,Uf;Fk;. Kuz; fl;Lg;ghl;L fzf;Ffspy; jdpj;jdpahf fzf;fplg;gLfpwJ>

vdNt Nke;jiy Kuz;fs; ntspg;gilahditahfTk; fpuak; kw;Wk; epjpf;

fzf;Ffs; xNu %y fzf;fpay; jutpypUe;J jahupf;fg;glyhk;.

epakj;jpypUe;J cz;ikahd fl;lzk; tiu mjpfupg;gijf; ifg;gw;w

ghjfkhd nryT Kuz;fSf;F xU tuT Njitg;gLk;.

cjhuzkhf>

tuT %yg;nghUs; fpuaf; fzf;F (epakf; fpuaj;jpy;)

tuT %yg;nghUs; Kuz; fl;Lg;ghL ghjfkhd tpiy Kuz;

tuT %yg;nghUs; Kuz; ghjfkhd njhFjp khWghl;ilf;

fl;Lg;gLj;JfpwJ

nryT fhR / tUkjpfs;

epakj;jpypUe;J cz;ikahd fl;lzk; nrYj;jg;gLtijf; Fiwf;f rhjfkhd

nryT Kuz;fSf;F nryT Njitg;gLk;.

cjhuzkhf>

tuT %yg;nghUs; nryT fzf;F (epakf; fpuaj;jpy;

ANSWER

13 xUq;fpize;j fzf;fpay; Kiwikapy; Kuz;fSf;fhd

fzf;F itj;jy;

Draft Version

318 CA Sri Lanka

nryT %yg;nghUs; Kuz; fl;Lg;ghL - rhjfkhd tpiy Kuz;

nryT %yg;nghUs; Kuz; fl;Lg;ghL - rhjfkhd tpiy Kuz;

nryT fhR / tUkjpfs;

NkNy cs;s ,ul;ilg;gjpT> Copaj;Jf;fhd cz;ikahd fpuak; kw;Wk;

epak tpiy Kuz; kw;Wk; gad;ghl;L KuZf;F ,ilapy; gpupf;fg;gl;l

Nke;jiyfs; Mfpatw;iw gjpT nra;fpwJ. ,jd; nghUs;> mwpf;ifaplYf;F>

cz;ikahd kjpg;G fhl;l epakg; ngWkjp kw;Wk; Kuz; fl;Lg;ghl;L

fzf;Ffis ,izf;fyhk;. Njhopw;ghl;Lf; $w;Wf;fsi gad;gLj;jp Kuz;

gFg;gha;tpw;fhf ,e;j fzf;Ffis jdpj;jdpahf itf;fyhk;.

Copaj;jpd; epakf; fpuak; xU kzp Neuj;jpw;F & .60 kw;Wk; 50 myFfis

cUthf;f 320 ciog;G Neuk; Ntiy nra;ag;gl;Ls;sJ.

Copa tPj Kuz; & .2>700 rhjfkhdJ>

Copa nray;jpwd; Kuz; & .4>350 ghjfkhdJ

Ntz;lg;gLtJ

Copah; Cjpaj;ij toq;Ftjw;fhf Copaj;jpd; cz;ikf; fpuak; kw;Wk;

xUq;fpize;j fzf;fpay; Kiwikapy; ,e;jg; gjpitg; gjpT nra;a

Njitahd ,ul;ilg; gjpT Mfpatw;iw jPu;khdpf;fTk;.

ANSWER

tuT Copaf; fpuaf; fzf;F (320 × Rs 60) 19,200 tuT Copa Kuz; - Copa tpidj;jpwd; ghjf Kuz; 4,350

nryT Copa Kuz; - Copa tPj rhjf Kuz; 2,700 nryT fhR 20,850

14 fl;Lg;ghl;L eltbf;if

KuzhdJ kpfTk; Kf;fpakhdjhf kjpg;gPL nra;ag;gLkplj;J> fl;Lg;ghl;L

eltbf;iffs; mtrpakhFk;.

KuzhdJ> tuyhw;Wf; fpuaj;jpidAk;> epakf; fpuaj;jpidAk; xg;gPl;Lg;

ghh;j;jhy; fle;j fhyq;fspy; vq;F gpio (my;yJ rhp) Vw;gl;Ls;sJ

QUESTION

ve;jnthU fl;Lg;ghl;L eltbf;if my;yJ tprhuizapypUe;J fpilf;Fk; ed;ikfspd; vjpu;ghu;f;fg;gl;l ngWkjp mjw;fhd nryTfis kPwpdhy; kl;LNk khWghL tprhupf;fg;gl Ntz;Lk;.

KuZf;fhd fhuzk; fl;Lg;gLj;jf;$bajhf ,Ue;jhy;> vjpu;fhyj;jpy; Kiwikia kPz;Lk; fl;Lg;ghl;Lf;Fs; nfhz;Ltu eltbf;if vLf;fyhk;. Kuz; fl;Lg;gLj;j KbahJ> Mdhy; ntWkNd tha;g;G fhuzkhf ,y;yhtpl;lhy;> vjpu;ghu;j;j KbTfspd; fzpg;Gfis kWguprPyid nra;tJ mtrpakhfTk;> xUNtis ghjPl;ilj; jpUj;JtJ mtrpakhfTk; ,Uf;Fk;.

Draft Version

CA Sri Lanka 319

vd;gjidf; fhzf;$bajhf ,Uf;Fk;. fl;Lg;ghl;L eltbf;ifapid

Nkw;nfhs;tjd; %yk; Kfhikahsh;fs; fle;j fhyj;jpidg; gw;wp vJTk;

nra;a KbahJ. Mdhy; mth;fs; fle;j fhy tpisTfSf;fhd

gFg;gha;tpid ‘Kiwik’ahdJ vq;Nf fl;Lg;ghl;bw;Fs; ,y;iy vd;gjid

milahsk; fhzg;gad;gLj;Jthh;fs;. Kuzpw;fhd fhuzkhdJ

fl;Lg;ghl;Lf;Fs; fhzg;gLfpd;wJ vdpy;> vjph;fhyj;jpy; Kiwikapid

kPz;Lk; fl;Lg;ghl;Lf;Fs; nfhz;Ltu eltbf;if vLf;fg;glyhk;.

kWGwj;jpy;> khw;wq;fspfhy; kl;Lky;yhJ KuzhdJ fl;Lg;ghl;bw;F

mg;ghw;gl;lJ vdpy;> vjph;ghh;f;fg;gLfpd;w tpisTfspd; vjph;T$wy;fis

kPsha;T nra;a Ntz;baJld;> ghjPl;bidAk; kPsha;T nra;a Ntz;Lk;.

Muk;g fhyg; ghjPl;bid mila> kPz;Lk; cz;ik tpisTfis vLf;f

VJthf ,Uf;Fk;. cjhuzkhf> ghjfkhd $yp tpidj;jpwd; KuzhdJ

Kjy; khjj;jpy; 1>100 kzpj;jpahyq;fshff; fhzg;gbd;> cw;gj;jpj;

jpizf;fskhdJ> ntw;wpfukhf kw;iwa 11 khjq;fspYk; epakj;jpid tpl

100 kzpj;jpahyq;fs; rpidj;jpwid mjpfhpj;J fl;Lg;ghl;L eltbf;iffis

Nkw;nfhs;syhk;. mJTk; fl;Lg;ghl;L eltbf;ifahdJ #o;epiy xd;wpid kPs

cWjpg;gLj;Jtid njhlh;GWj;j rhj;jpag;ghlhdjhFk;. MdhYk;

nrk;ikg;ghLfs; fk;gdpapid mjdJ Muk;g ghjPl;bid miltjw;F

NghJkhditahf ,y;iy. cjhuzkhf> cw;gj;jpj; jpizf;fsj;jpy; %d;W

khjq;fshf ghjfkhd $yp tpidj;jpwd; fhzg;gl;lJ vdNt> cw;gj;jpg;

nghUspd; mynfhd;Wf;fhd fpuak; epak fpuakhd &gh 500 md;wp> &gh 800

MFk;. fl;Lg;ghl;L eltbf;ifahdJ> tpidj;jpwid mjpfhpg;gjw;F

JizGhpayhk;. MfNt> myFf; fpuakhdJ &gh 700> &gh 600> &gh 500

f;Ff; $l Fiwf;fg;glyhk;. Mdhy;> Kd;ida mjpfg;gbahd nrytop

jd;ik vd;gJ gpujhdkhd ghjPl;by; ,Uf;Fk; ,yhgj;jpid mila KbahJ

vd;gjidf; fUJfpd;wJ.

re;jh;g;gj;jpidg; nghWj;Jk;> fl;Lg;ghl;L eltbf;iffisg; nghWj;Jk;

eltbf;ifahdJ cldbj; jhf;fKs;sjhf mikAk; my;yJ> gy khjq;fNsh

my;yJ gy thuq;fNsh vLf;Fk;.fl;Lg;ghl;L eltbf;iffspd; jhf;fkhdJ>

FWfpa tho;tpidf; nfhz;Ls;sJ vd;gJld; nghJthf xU fl;Lg;ghl;Lf;

fhyj;jpidNa nfhz;Ls;sJ. Mdhy;> ePz;l fhy Kd;Ndw;wj;jpd;

mbg;gilapy; mJ mKyhf;fg;glyhk;.

14.1 rhj;jpakhd fl;Lg;ghl;L eltbf;iffs; Nkw;nfhs;sg;gl;l fl;Lg;ghl;L eltbf;ifahdJ Kuz; Vd; ,lk;ngw;wJ vDk;

fhuzj;jpy; jq;fpAs;sJ. gpd;tUfpd;w ge;jpfspy; Kuz;fs; ,lk;ngWtjw;fhd

rpy fhuzq;fs; jug;gl;Ls;sd.

14.2 mstPl;Lg; gpiofs; eilKiwapy;> 1>00 myFfs; cw;gj;jpg; nghUs; A 32>000 %yg;nghUs; X ,idg; gad;gLj;jpaJ vd;gjid epiyepWj;JtJ kpf kpff; fbdkhfTs;sJ.

mstPLfs; gpioahf fUjg;gl;bUf;fyhk;. %yg;nghUl;fspd; tpuak;>

fsTfs; Nghd;wit gjpag;glhJ tplg;gl;bUf;fyhk;. nghUl;fs; gpioahf

tifg;gLj;jg; gl;bUf;fyhk; (%yg;nghUs; X3 f;Fg;gjpyhf %yg;nghUs; X8

eilKiwapy; gad;gLj;jg;gl;bUf;fyhk;). Copah;fs; jkJ nrhe;j

nraw;ghLfs; rpwg;ghdjhfj; njuptjw;fhf mj;jifa rPuhf;fq;fis

gjpTfshf;fp Mtzg;gLj;jpapUf;fyhk;.

Draft Version

320 CA Sri Lanka

gjpT Kiwikapd; Jy;ypaj;jd;ikapid nrk;ikg;gLj;Jtjw;F fl;Lg;ghl;L

eltbf;iffs; Njitahdit vdg; gFg;gha;thdJ ntspf;fhl;lyhk;. MfNt

mstPl;L gpiofs; Vw;gl khl;lhJ.

14.3 fhyhtjpahd epakq;fs; tpiy epakq;fshdit> %yg;nghUs;> $yp> tY Nghd;witfspd;

fpuaq;fspy; khw;wk; Vw;gLfpd;wNghJ my;yJ cah;thd gztPf;ff;

fhyq;fspy; fhyhtjpahff; $bait. ,j;jifa re;jh;g;gq;fspy;> Kuz;fspd;

Ma;Tfs; tsq;fspy; ngWtdTfspYs;s tpidj;jpwdhd jd;ik>

tpidj;jpwdw;w jd;ik Nghd;witfis my;yhJ re;ij tpiyfspd;

khw;wq;fisg; nghJthff; Nfhbl;Lf; fhl;l Kidfpd;wd. epakq;fshdit

nraw;ghLfs; njhopDl;g mgptpUj;jpapy; jq;fpAs;sitfshff;

fhzg;gLkplj;J> my;yJ fw;wy; tisapj; jhf;fq;fs; ftdj;jpw;

nfhs;sg;glhjtplj;jpy; fhyhtjpahditfshff; fhzg;glyhk;.

,j;jifa Kuz; tiffspd; gFg;gha;T epakj;jpd; Jy;ypakw;w jd;ikf;fhd

jfty;fis toq;FtJld; mbf;fb kPsha;T nra;tjw;fhd

NjitapidAk;>epakj;jpid fhyj;jpw;F Vw;w tifapy; Gjpg;gpg;gjw;fhd

NjitapidAk;> Nfhbl;Lf; fhl;Lk;. 14.4 tpidj;jpwDs;s kw;Wk; tpidj;jpwdw;w nraw;ghLfs; njhopypilapy; nfl;Ltpl;l nghUs; kw;Wk; rpwg;ghd juj;jpyhd %yg;nghUs; my;yJ epakj;jpid tpl cah; jpwdhd $yp nraw;ghLfspd; tpidj;jpwidg; ghjpf;fty;yd. mj;Jld; Kuz;fisAk; Vw;gLj;Jk;.

,t;tifapyhd Kuz;fspd; Ma;Tfs; tpidj;jpwDf;fhd my;yJ tpidj;jpwdw;w jd;ikf;fhd fhuzq;fisf; Nfhbl;Lf; fhl;l Ntz;Lk;. mj;Jld;> tpidj;jpwd; kPz;Lk; kPz;Lk; tuhJ jtph;g;gjw;fhd fl;Lg;ghl;L eltbf;iff;F ,l;Lr; nry;yyhk; - my;yJ tpidj;jpwdpd; ed;ikfis xUq;fpizg;gjw;fhd eltbf;iff;F ,l;Lr; nry;Yk;. cjhuzkhf> tpua kl;lj;jpidf; Fiwg;gjw;F ,Wf;fkhd Nkw;ghh;itahdJ Ntz;lg;gLfpd;wJ.

14.5 vOkhwhd my;yJ tha;g;G jsk;gy; epakk; vd;gJ ruhrhpahFk;. mJ nghUj;jkhd ngWkhdq;fspd; tPr;rpd;

eLg;Gs;spapid gpujpgypf;fpd;wJ. mjdhy;> cz;ik tpisTfs; vjph;T$wf;

$ba tPr;rpDs; tpyfpr; nry;y $Lkhdjhf cs;sJ.

KuzhdJ me;j tPr;rpDs; tUfpd;w NghJ mJ vOkhwhd my;yJ tha;g;ghd

jsk;gyhf tifg;gLj;jg;glyhk;. mj;Jld;>fl;Lg;ghl;L eltbf;if mtrpakw;wJ.

ABC cw;gj;jpf; fk;gdpapd; Kfhikj;Jtf; fzf;fhsuhf ePh; gpd;tUk; Kuz;

mwpf;ifapid nghJ KfhikahsUf;fhfj; jahh; nra;Js;sPh;.

Kuz; mwpf;if: nrg;nlk;gh; 20-5

Kuz;;; Kuz; nkhj;jk; (ghjfk;) (rhjfk;) Kuz;; &gh &gh &gh

%yg;nghUs; (2,000) gad;ghL 5,500 tpiy 3,500 $yp (1,500)

QUESTION Report on variances

Draft Version

CA Sri Lanka 321

gad;ghL 3,000 tpfpjk; 1,500 Nke;jiy (500) tpiy 4,500 tpidj;jpwd; 2,000 ,aysT 3,000

20-5 nrg;nuk;gh; khjj;jpw;fhd cz;ikf; fpuaq;fs; tUkhW:

&gh

%yg;nghUs; &gh100>000

$yp &gh80>000

Nke;jiy &gh75>000

nkhj;jk; &gh255>000

nghJKfhikahsh; tpisTfspy; jhd; jpUg;jpaile;Js;shh; vdf; $Wfpd;whh;. Vndd;why;> nkhj;j ghjf Kuz; &gh 4>000 khj;jpuNkahFk;.

,J nkhj;jf; fpuaj;jpy; 1.57% MFk;.

Njitg;gLtJ

khjj;jpw;fhd tpisTfspd; njhlh;gpy; ckJ tpsf;fj;jpidg; nghJ

KfhikahsUf;Fr; RUf;fkhd mwpf;ifahfj; jahh;gLj;Jf.

nrg;nlk;gh; 20-5 f;fhd KbTfspd; mwpf;if 20-5

1 Ma;nty;iy

,e;j mwpf;ifahdJ> nrg;nlk;gh; 20-5 f;fhd fk;gdpapd; KbTfSf;F

Kfhikf; fzf;fpayhd nghUs; tpsf;fj;jpid toq;Ffpd;wJ.

,t;twpf;ifahdJ> AN Copau;> Kfhikf; fzf;fhshpdhy;

jahhpf;fg;gl;L XX xf;Nlhgh; 20-5 ,y; nghJ Kfhikahsh; A vDk; jiytUf;F toq;fg;gLfpd;wJ.

2 Kiwik

nrg;nlk;gh; 20X5 f;FhpaKfhikj;Jtf; fzf;fpay; jpizf;fsj;jpd;

Kuz; mwpf;ifapidAk;> khjj;jpw;Fhpa cz;ikf; fpua jfty;fisAk;

gad;gLj;jp fk;gdpapdJ KbTfs; gFg;gha;T nra;ag;gl;Ls;sd.

3 fz;lwpag;gl;lit

nkhj;j Kuz;

nkhj;jf; fpuaj;jpy; nkhj;j Kuz; 1.57% Mff; fhzg;glyhk;. Mdhy;> ,e;j nkhj;jkhdJ rhjfkhd> ghjfkhd Kuz;fis Kuz;hff; fhl;baJ. mit Ma;Tf;Fl;gLj;jg;gl Ntz;bait.

%yg;nghUs; Kuz;

rhjfkhd tpiy KuZk;> ghjfkhd gad;ghl;L KuZk; xd;wpnyhd;W

rhh;e;jpUf;Fk; jd;ikapid Fwpj;Jf;fhl;Lk; vd;gJ cz;ik. nfhs;tdTj;

jpizf;fsk; kypthd %yg;nghUl;fisf; nfhs;tdT nra;jpUf;fyhk;>

ANSWER

Draft Version

322 CA Sri Lanka

Mdhy; ,e;j kypthd %yg;nghUl;fs; Ntiyapy; <LgLk; NghJ kpfTk;

fbdkhf ,Uf;ff;$bait. MfNt> mynfhd;wpid cw;gj;jp nra;tjw;F

mjpf %yg;nghUl;fs; Njitg;gLk;. ,j;jifa xd;wpnyhd;W

jq;fpapUf;ff;$ba rhj;jpag;ghL Ma;T nra;ag;gl Ntz;bait.

xd;wpnyhd;W jq;fpapUf;ff;$ba jd;ik fhzg;gbDk; my;yJ

mt;thwpy;yhky; ,Ug;gpDk; mit 5.5% (gad;ghL) kw;Wk; 3.5%

(tpiy) vd khjj;jpw;fhd cz;ik %yg;nghUs; fpuaj;jpy;

gpujpgypf;fpd;wikapdhy; ,U Kuz;fSk; gFg;ghuhag;gl

Ntz;baitahFk;.

$yp Kuz;fs; rhjfkhd tpfpj KuZf;Fk; ghjfkhd gad;ghl;L KuZf;Fk; ,ilapy; xd;wpnyhd;W jq;fpapUf;Fk; jd;ik kPz;Lk; fhzg;gLfpd;wJ: Fiwthd jpwDila (Fiwthd $ypAila) Copah;fs; epakj;jpid tplf; Fiwthd tpidj;jpwDld; Ntiyapy; <Lgl;Ls;shh;fs;. njhopw;rhiy KfhikAldhd fye;Jiuahly; ,Jjhd; vd;gjid ntspg;gLj;jy; Ntz;Lk;. khjj;jpw;fhd cz;ikf;$yp fpuaj;jpid (3.75% Mf gad;ghl;L KuZk;> 1.875% Mf tpfpj KuZk;) cah;e;jstpyhd tPjhrhuj;jpidg; (1.57% cld; xg;gpLk; NghJ) gpujpgypg;gjdhy; ,U Kuz;fSk; gFg;gha;tpid Ntz;b epw;fpd;wd.

Nke;jiy Kuz;fs;

Nke;jiyapd; epiyahd kw;Wk; khWk; $WfSf;fpilapyhd

gFg;gha;thdJ> fl;Lg;ghl;Lj; jfty;fis vspjhf;Fk;. khjj;jpw;fhd

nkhj;j Nke;jiyf; fpuaj;jpy; 6% j;jpidg; gpujpgypf;Fk; rhjfkhd

tpiy Kuzpw;fhd fhuzkhdJ> NkYk; Cf;fg;gLj;jg;gly; Ntz;Lk;.

nkhj;jkhf ghjfkhd Nke;jiy KuzhdJ 6.67% khjj;jpw;fhd cz;ik

Nke;jiyf; fpuaj;jpidg; gpujpgypf;fpd;wJ. MfNt mJ gFg;gha;T

nra;ag;gly; Ntz;Lk;. ,aysT KuzhdJ> Ntiyf;fhd cz;ik

kzpj;jpahyq;fs; ghjplg;gl;l Ntiy kzpj;jpahyq;fs;fistpl

Fiwthff; fhzg;gLtjid ntspf;fhl;Lfpd;wJ. fk;gdpahdJ

jpl;lkplg;gl;l ,aysT kl;lj;jpid tpl Fiwthd kl;lj;jpy; Ntiyapy;

<LgLfpd;wJ vd;gJ ntspg;gilahfj; njhpfpd;wJ. MfNt> ,e;j Kuiz

mfw;Wtjw;fhf cw;gj;jpapid mjpfhpf;fg;gz;Ztjw;fhd Kaw;rpfs;

Kd;ndLf;fg;gly; Ntz;Lk;.

4 KbTiu

ftdj;jpw; nfhs;s Ntz;ba nkhj;jkhd khj Kuz;fs; mit my;y

Mdhy; mit jdpj;jdpahd Kuz;fs;: mtw;wpy; gy jpl;lkplg;gl;l

tpisTfspy; ,Ue;jhd Kf;fpakhd tpyfy;fisg; gpujpgypf;fpd;wd.

mtw;wpw;fhd fhuzq;fSf;fhd gFg;gha;thdJ> Nkw;nfhs;sg;gly;

Ntz;Lk; mj;Jld; vjph;fhyj;jpy; nraw;ghlhdJ fl;Lg;ghl;bd; fPo;

cs;sJ vd;gjid cWjpg;gLj;Jtjw;fhd fl;Lg;ghl;L eltbf;ifahdJ

Nkw;nfhs;sg;gly; Ntz;Lk; (Ku;fSf;fhd fhuzkhdJ

fl;Lg;ghl;Lf;Fl;gl;ljhf ,Ug;gpd;) my;yJKuz; fl;Lg;gLj;jg;gl

Kbahjjhff; fhzg;gbd; vjph;ghh;f;fg;gLk; tpisTfspd; vjph;T$wy;fs;

kPsha;T nra;ag;gly; Ntz;Lk;.

QUESTION Control problems

Draft Version

CA Sri Lanka 323

gpd;tUk; tpdhf;fSf;f tpilaspf;f Fwpg;Gf;fis vOjpf; nfhs;Sq;fs;.

(a) mjPj gztPf;f fhyg;gFjpapy; epak fpua Kiwikapidg;

gad;gLj;Jtjdhy;> cw;gj;jpf; fk;gdpahdJ mDgtpf;f vjph;ghh;f;Fk;

nraw;ghLfisf; fl;Lg;gLj;JtJld; njhlh;Gilajhd gpur;ridfis

tpghpf;Ff.

(b) NkYs;s (a) ,f;fhd tpilahf ePh; fhl;ba gpur;ridapid fk;gdp

NkTtjw;fhd Kiwikapid Kiwikapd; FiwghLfisAk; $Wf.

(a) (i) epak tpiyfspy; gztPf;fkhdJ ghjplg;gl;bUj;jy; mtrpak;.

Mdhy;> vt;thW gztPf;f tpfpjKk; gztPf;f mjpfhpg;G NeuKk; kpfj;

Jy;ypakhf kjpg;gPL nra;ag;gLk;? epakj;jpDs; vt;tsT gztPf;f

‘tPjg;gb’ cs;slf;fg;gly; Ntz;Lk; vd ahh jPh;khdk; vLg;gJ?

(ii) ajhh;j;j ‘epak’ tpiy kl;lj;jpd; rhh;gpy; vt;thW cz;ikr;

nrythdJ epahag;gLj;jg;gLk;? fUj;jpaypd; mbg;gilapy;>

ntspthhpahd tpiy Rl;nlz; fhzg;gLfpd;wJ (cjhuzkhd>

murhq;f Fbrd kjpg;G kw;Wk; Gs;sp tpgutpay; jpizf;fsj;jpdhy;

gpuRhpf;fg;gLfpd;wJ). Mdhy;> epWtdq;fs; fl;lhakhf toq;f

Ntz;ba tpiyfis topfhl;Ltjw;F ntspthhpahd tpiy

Rl;nlz;fSk; ek;gfj;jd;iktha;e;j topfhl;bfs; my;y.

(iii) gztPf;fj;jpd; njhlh;e;jpUf;Fk; jd;ikahdJ> nrytop

jd;ikapidf; fl;Lg;gLj;Jfpd;w Fwpfhl;bahf tpiy Kuzpd;

eilKiwg; ngWkhdj;jpidj; jtph;f;f VJthf mikfpd;wJ.

(iv) gztPf;fkhdJ nraw;ghLfis Neubahfj; jhf;Ffpd;wJ. nghJthf

epWtdq;fs; thbf;ifahsh;fSf;Fj; jkJ nghUl;fSf;fhd

tpiyapid mjpfhpf;f Kd;dNuNa fpuaq;fs; mjpfhpf;fpd;wd.

MfNt> gztPf;fkhdJ> fk;gdpapd; fhRg;ghr;rypy; mOj;jj;jpidf;

nfhLf;f KaYfpd;wJ.

(v) gaDs;sJk;> Jy;ypakhdJkhd ngWkjpahd Kuz;fis

toq;Ftjw;fhf> epakf; fpuakhdJ mbf;fb kPsha;T nra;ag;gly;

Ntz;Lk;. ,J epWtdj;jpw;F xU eph;thfr; RikahFk;.

(vi) epWtdkhdJ epakf; fpuaj;jpid tpiyapLtjw;F my;yJ ,Ug;G

kjpg;gPl;bw;Fg; gad;gLj;jpdhy;> fpuaj;jpid tpl tpiyapid

cah;thf itj;jpUg;gjw;Fk;;> ,Ug;Gf;fis epahakhf

ngWkjpapLtjw;Fk; epakj;jpid mbf;fb kPsha;T nra;tJ

mtrpakhFk;.

(b) gpur;ridapid NkTtjw;F> gpd;tUtdtw;iw ehk; Kd;itf;fyhk;.

(i) epakf; fpuaj;jpd; kPsha;tpid kPz;Lk; kPz;Lk;

Nkw;nfhs;syhk;.tpdh – eph;thfr; Rik.

(ii) epakf; fpuaj;jpw;FgztPf;f tpfpjj;jpy; kjpg;gPLfisAk;>

gztPf;f Neuj;jpidAk; ,izg;gJ. gpur;rid – Jy;ypakhd

vjph;T$wy;

ANSWER

Draft Version

324 CA Sri Lanka

xU epakf; fpuak; vd;gJ Kd;dNu jPu;khdpf;fg;gl;l kjpg;gplg;gl;l myFf; fpuak; MFk;> ,J ,Ug;G kjpg;gPL kw;Wk; fl;Lg;ghl;Lf;F gad;gLj;jg;gLfpwJ.

xU epakf; fpua ml;il xt;nthU cw;gj;jpapdJk; epakf; fpuaj;jpd; KO tptuq;fisAk; fhl;LfpwJ.

cz;ikahd kw;Wk; epakf; fpuaj;Jf;F ,ilapyhd NtWghLfs; Kuz;fs; vd miof;fg;gLfpd;wd.

nray;jpwd; ,yf;Ffis epu;zapf;f nray;jpwd; epakq;fs; gad;gLj;jg;gLfpd;wd. ,tw;wpy; ehd;F tiffs; cs;sd: ,yl;rpa> milaf;$ba> elg;G kw;Wk; mbg;gil.

xU ghjPL vd;gJ Kfhikahsu;fs; mila Kaw;rpf;Fk vjpu;fhy fhyj;jpw;fhd mstplg;gl;l gzk;rhh; jpl;lkhFk;;. mjd; Kf;fpa nray;ghL xU epWtdj;jpw;Fs; jpl;lq;fisj; njhlu;Gnfhs;tJ kw;Wk; eltbf;iffis xUq;fpizg;gjhf cs;sJ.

kWGwk;> xU epakk; vd;gJ rpy epge;jidfspy; milag;glj;jf;f> ftdkhf Kd;dNu jPu;khdpf;fg;gl;l msT ,yf;F MFk;.

epiyahd> jug;gLj;jg;gl;l kw;Wk; kPz;nlOk; R+oypy; epakf; fpuatpay;

kpfTk; nghUj;jkhdjhf ,Ug;gJld;> epakf; fpuaj;jpd; Kf;fpa

Nehf;fq;fspy; xd;W> nray;Kiwfs; epakq;fSf;F ,zq;Ftij

cWjpnra;tJk;> mit NtWgLtjpy;iy vd;gJk; khWghLfs; ePf;fg;gLtJk;

MFk;. ,J ,Ugj;jpNahuhk; E}w;whz;bd; Kw;gFjpapy; tzpfr; R+oypy;

jilia cUthf;FtjhfTk; jLg;ghf nraw;gLtjhfTk; Njhw;wkspj;jd.

xU Kuz; vd;gJ jpl;lkplg;gl;l> ghjplg;gl;l my;yJ epakf; fpuaj;Jf;Fk; cz;ikahd nryTf;Fk; cs;s tpj;jpahrkhFk;. mNj xg;gPLfis tUkhdj;Jf;Fk; nra;ayhk;. epak kw;Wk; cz;ikahd KbTfSf;F ,ilapyhd nkhj;j NtWghL gFg;gha;T nra;ag;gLk; nray;Kiw Kuz; gFg;gha;T vd miof;fg;gLfpwJ.

Neu;g; nghUs; nkhj;j Kuiz Neug; nghUs; tpiy Kuz; kw;Wk; Neu;g; nghUs; gad;ghl;L Kuz; vdg; gpupf;fyhk;.

Neu;g; nghUs; tpiy Kuz;fs; gad;ghl;bd; Neuj;jpyd;wp> tof;fkhf nghUl;fisg; ngWk; Neuj;jpy;> gpupj;njLf;fg;gLfpd;wd.

Neu; Copa nkhj;j Kuiz Neu; Copa tPj Kuz; kw;Wk; Neu; Copa tpidj;jpwd; Kuz; vdg; gphpf;fyhk;.

cw;gj;jp Nke;jiy nkhj;j Kuiz khWk; cw;gj;jp Nke;jiyf; fpua Kuz; kw;Wk; khWk; cw;gj;jp Nke;jiy nray;jpwd; Kuz; (cz;ikahd kzpNeuq;fspd; mbg;gilapy;) vd gpupf;fyhk;.

tpw;gid tpiy Kuz; vd;gJ epiyahd tpw;gid tpiyf;F NtWgl;l tpw;gid tpiyapd; vjpu;ghu;f;fg;gLk; ,yhgj;jpd; tpistpd; mstPL MFk;. tpw;gid tUkhdk; tpw;fg;gl;l cz;ikahd msT kw;Wk; mJ vd;d vd;gjw;fhd tpj;jpahrkhf ,J fzf;fplg;gLfpwJ.

tpw;gid msT gq;fspg;G Kuz; vd;gJ tpw;fg;gl;l cz;ikahd myFfSf;Fk; ghjplg;gl;l (jpl;lkplg;gl;l) mstpw;Fk; cs;s tpj;jpahrkhFk;> ,J xU myFf;fhd epak gq;fspg;gpd; ngWkjpahFk;. NtW thu;j;ijfspy; $Wtjhdhy;> tpw;gid msT ghjPl;il tpl (jpl;lkplg;gl;lij tpl) mjpfkhfNth my;yJ FiwthfNth ,Ug;gjd; tpisthf epiyahd gq;fspg;gpd; mjpfupg;G my;yJ Fiwit ,J mstpLfpwJ.

mj;jpaha RUf;fk;

Draft Version

CA Sri Lanka 325

Kuz;fspd; fyitahdJ ghjpl;l gq;fspg;G kw;Wk; cz;ikahd gq;fspg;ig vt;thW rupnra;fpwJ vd;gij njhopw;ghl;Lf; $w;Wf;fs; fhl;Lfpd;wd.

epakf; fpua tptuq;fspypUe;J cz;ikahd juitg; ngw Kuz;fs; gad;gLj;jg;glyhk;.

tprhuizapypUe;J fpilf;Fk; ed;ikfspd; ngWkjp kw;Wk; ve;jnthU

fl;Lg;ghl;L eltbf;ifAk; tprhuiz nryTfis tpl mjpfkhf ,Ue;jhy;

kl;LNk khWghL tprhupf;fg;gl Ntz;Lk;. khWghl;bd; fhuzk;

fl;Lg;gLj;jf;$bajhf ,Ue;jhy;> vjpu;fhyj;jpy; Kiwikia fl;Lg;ghl;Lf;Fs;

nfhz;Ltu eltbf;if vLf;fyhk;. khWghL fl;Lg;gLj;j KbahjJ> Mdhy;

ntWkNd tha;g;G fhuzkhf ,y;yhtpl;lhy;> vjpu;ghu;j;j KbTfspd;

fzpg;Gfis kWguprPyid nra;tJ mtrpak;> xUNtis ghjPl;il

jpUj;JtJk; mtrpakhFk;.

Draft Version

326 CA Sri Lanka

1 xU epakf; fpuak; vd;gJ ………………………………………… ..

2 epakf; fpuatpaypd; ,uz;L Kf;fpa gad;ghLfisf; $Wq;fs;.

3 Nkk;gl;l nray;jpwidj; J}z;Ltjw;Fg; gad;gLj;jg;gLk; Kuz;fisg;

ngw;Wf;nfhs;s> epakf; fpuaq;fs; kw;Wk; tUkhdq;fis cz;ikahd

KbTfSld; xg;gpLk; xU fl;Lg;ghl;L El;gk; vJ?

A epakf; fpuatpay;

B Kuz; gFg;gha;T

C ghjPl;Lf; fl;Lg;ghL

D ghjply;

4 cwpQ;ry; fpuatpaypy; kl;LNk epakf; fpuaq;fs; gad;gLj;jg;glyhk;.

rhp jtW

5 nray;jpwd; epakj;jpd; ,uz;L tiffisf; Fwpg;gpLf.

6 gpd;tUk; nrhw;fisg; gad;gLj;jp ,ilntspfis epug;gTk;:

epakq;fs;> ghjPLfs;> jpuz;l nkhj;jk;> ghjPLfs;> jdpr; nray;> epakq;fs;

(a) ghjPLfs; ………………………f;fhfj; jahupf;fg;gLfpd;wd> epakq;fs;

…………………………….. f;fhdit.

(b) ………… midj;J nray;ghLfSf;fhfTk; jahupf;fg;gl KbAk;>

………… ntspaPl;il mstplf;$ba kPz;nlOk; nray;fSf;F kl;LNk

nghUj;jkhdjhFk;.

(c) ............. gz mbg;gilapy; ntspg;gLj;jg;gLfpd;wd> …………… gz

mbg;gilapy; ntspg;gLj;j Njitapy;iy.

7 gpd;tUk; Kuz;fis cg gpupthf;fTk;. (a) Neu; %yg;nghUs; fpua Kuz;

(b) Neu; Copa fpua Kuz;

(c) khWk; cw;gj;jp Nke;jiy Kuz;

8 nghUl;fs; ngWk; Neuj;jpy; nghUs; tpiy Kuizf; fzf;fpLtjd; ,uz;L ed;ikfis gl;baypLq;fs;.

Kd;Ndw;wg; ghPl;ir

Draft Version

CA Sri Lanka 327

9 gpd;tUk; fhuzq;fSf;fhf ghjfkhd nghUs; gad;ghl;L Kuz;fsw; Vw;glf;$Lk;. I. FiwghLs;s nghUs;

II. mjpfg;gbahd tpuak;

III. jpUl;L

IV. vjpu;ghuhj fopTfs; ngwg;gly;

A I B I and II C I, II and III D I, II, III and IV

10 xU Kuz; tprhupf;fg;gl Ntz;Lkh ,y;iyah vd;gij jPu;khdpf;Fk;NghJ fzf;fpy;

vLj;Jf;nfhs;s Ntz;ba fhuzpfis gl;baypLq;fs;. 11 'tpw;gid msT gq;fspg;G Kuz;” vd;w nrhy;iy tiuaWf;fTk;.

12 cz;ikahd nryT kw;Wk; tUkhdj;ij epu;tfpg;gjw;fhd xU tof;fkhd mwpf;if>

kw;Wk; tof;fkhf cz;ikahd KbTfis ghjPL nra;ag;gl;l (jpl;lkplg;gl;l)

KbTfSld; xg;gpLtJ (kw;Wk; khWghLfisf; fhz;gpj;jy;) …………… vd miof;fg;gLfpwJ A. tq;fpf; $w;W

B. Kuz; mwpf;if

C. ghjPl;L mwpf;if

D. njhopw;ghl;Lf; $w;W

13 njhopw;ghl;Lf; $w;wpd; Kjy; %d;W tupirfis gl;baypLq;fs;

14 Kjy; 17 Nfs;tpfSf;F gpd;tUk; jfty;fs; nghUe;Jk;.

T+l; Nfh Nkirfis cw;gj;jp nra;fpwJ.

xU Nkirf;fhd epakf; fpua ml;il Nkirf;F &. cz;ikf; fpuak; &gh

Neu; %yg; nghUl;fs; (2 m2 @ Rs 350 per m2) 700

Neu; Copak; (12 hours @ Rs 200 per hour) 2,400

[_d; khjj;jpy;> 450 Nkirfs; cw;gj;jp nra;ag;gl;ld. mit 950 kP 2

nghUl;fisg; gad;gLj;jpd> nkhj;jk; &. 342>000 kw;Wk; 5>000 Copa

kzpNeuq;fSf;fhd nkhj;jf; fpuak; 1>134>000 &gh

14 nghUs; tpiy Kuz; vd;why; vd;d?

15 nghUs; gad;ghl;L Kuz; vd;why; vd;d?

16 Copa tPj Kuz; vd;why; vd;d?

17 Copa jpwd; Kuz; vd;why; vd;d?

Draft Version

328 CA Sri Lanka

1 jpl;lkpl;l myFf; fpuak;

2 (a) fpuaf; fzf;fpay; Nehf;fq;fSf;fhf ,Ug;Gf;fs; kw;Wk; cw;gj;jpf; fpuaj;ij kjpg;gpLtJ.

(b) epakq;fis epWTtjd; %yKk;> jpl;lj;jpw;F ,zq;fhj nray;ghLfis

Kd;dpiyg;gLj;Jtjd; %yKk;> mtw;iw epu;thfj;jpd; ftdj;jpw;Ff; nfhz;LtUtjd; %yKk; xU fl;Lg;ghl;L rhjdkhf nray;gLtJ.

3 A.

4 jtW. mit vy;iyf; fpua KiwapYk; gad;gLj;jg;glyhk;.

5 (a) milaj;jf;f

(b) fw;gpjkhd

6 (a) jpuz;l nkhj;jk; jdpr; nray;

(b) ghjPLfs;

epakq;fs;

(c) ghjPLfs

(d) epakq;fs;

7

( a )

( b )

( c )

tpiy

gad;ghL

tPjk;

tpidj;jpwd;

nrytpdk;

tpidj;jpwd;

8 (a) Kuz;fs; gpupj;njLf;fg;gl;lJk;> $ba tpiutpy; mit

Kfhikahsu;fspd; ftdj;jpw;Ff; nfhz;L tug;gLk;.

(b) midj;J ,Ug;Gf;fSk; Fiwe;j epu;thf Kaw;rp Njitg;gLk; tifapy;

epiyahd tpiyapy; kjpg;gplg;gLk;.

9 C.

10 • nghUz;ikj;jd;ik • Kuz;fSf;F ,ilapy; xd;Wf;nfhd;W rhu;e;jpUj;jy; • fl;Lg;gLj;jf;$bajd;ik • tprhuiz nryTfs; • gad;gLj;jg;gLk; epak tif

Kd;Ndw;wg; ghPl;irf;fhd tpilfs;

Draft Version

330 CA Sri Lanka

11 ,J tpw;gid msT ghjPl;il tpl (jpl;lkplg;gl;lij tpl) mjpfkhfNth

my;yJ FiwthfNth ,Ug;gjd; tpisthf epiyahd gq;fspg;gpd; mjpfupg;G

my;yJ FiwTf;fhd xU eltbf;ifahFk;.

12 D.

13 ghjpl;l gq;fspg;G tpw;gid msT gq;fspg;G Kuz;

cz;ikahd tpw;gidapypUe;jhd epak gq;fspg;G

(,ij ePq;fs; fw;Wf; nfhz;Bu;fs; vd;gij cWjpg;gLj;jpf; nfhs;Sq;fs;. ,e;j

tupfSf;Fg; gpwF> Kuz;fisr; Nru;f;fTk;.)

14 %yg;nghUl;fspd; tpiy

15 %yg;nghUs; gad;ghL

950 m2 f;fhd fpuakhf ,Ue;jpUf;f Ntz;Lk; (× Rs 350 per m2) = Rs 332,500

cz;ikf; fpuak; Rs 342,000 9,500 (A)

16 Copa tPjk;

17 Copa tpidj;jpwd;

450 Nkirf;fhd epak gad;ghL (× 2m2) = 900 m2

cz;ikg; gad;ghL 950 m2

50 m2 (A) @ Rs 350 tPjk; m2 f;fhd epakf; fpuak; Rs 17,500 (A)

5,000 Copa kzpf;fhd epakf; fpuak; (× Rs 200 per hr) Rs 1,000,000 cz;ikf; fpuak; Rs 1,134,000

Rs 134,000 (A)

450 NkirfsJ epakf; fpuak; (× 12 hrs) 5,400 hours cz;ikf; fpuak; 5,000 hours

400 hours (F) @ kzpf;fhd epakf; fpuaj;jpy; (Rs 200 per hr) Rs 80,000 (F)

Draft Version

ghjPL jahupj;jYk; fl;Lg;ghLk;

mwpKfk; ,t; mj;jpahak; xUepWtdk;; ghjPl;il Vd; jahupf;fNtz;Lk; vd;gjw;fhd fhuzq;fis tpsf;FtJld; Muk;gpj;J ghjPL jahupj;jypd;; gbKiwfis tpgukhf $wpr; nry;fpwJ. gy;NtW njhopw;gL ghjPLfis jahupf;Fk; KiwiaAk; mtw;Wf;fpilNaahd njhlu;gpidAk; $WfpwJ. ,e;j mj;jpahak; NkYk; fhRg;ghjPLfs;> ghjPLnra;ag;gl;l ,yhgel;lf;$w;Wf;fs; kw;Wk; epjpepiyikf;$w;W vd;gtw;iwAk; fUj;jpy; nfhs;fpwJ. ,t; %d;W ghjPLfSk; Nru;e;J gpujhdghjPL vd miof;fg;gLfpwJ. NkYk; ehk; Kfhikj;Jtjpl;lkply;> fl;Lg;ghL kw;Wk; jPu;khdnkLj;jy; vd;gtw;iwAk; $l tptupf;fyhk;. xUepWtdj;jpdhy; milag;gLfpd;w cz;ikahd ngWNgWfs; mNefkhf vjpu;ghu;f;fg;gl;l ngWNgWfspypUe;J NtWgl;ljhf ,Uf;Fk;;. ,j;jifa NtWghLfshd Kuz;fs; ePq;fs; Kd;ida myFfspy; g+u;j;jpnra;jtw;iw cs;slf;fpapUf;Fk;. ehk; mbg;gil Kuz;fis kPsha;Tnra;Nthk;.

mLj;j gbKiw vjid tprhupf;f Ntz;Lk; vd;gjid milahsk; fz;L mjw;Fg; gpd;dhYs;s fhuzq;fis MuhaNtz;Lk;. ehk; gy;NtWgl;l Kuz;fSf;fhd fhuzq;fis gupe;Jiuj;J mit ve;jtifapy; njhlu;Ggl;Ls;sd vd;gjid Nfhbl;Lf; fhl;LfpNwhk;. xU KuZf;F fhuzkhd xUfpuak; mNefkhf ,d;ndhU fpuaKuzpy; jhf;fj;ijf; nfhz;bUf;f KbAk;. ,e;j mj;jpahaj;jpd; ,Wjpg;gFjp epiyahd kw;Wk; nefpOk; ghjPLfisAk;> gpd;Ndhf;fpa kw;Wk; Kd;Ndhf;fpa fl;Lg;ghLfisAk; ghjPl;L gpd;diltpd;; gpujp$yq;fisAk; ghu;f;fpwJ.

mwpTg;ghfk;

B jpl;lkplYk; fl;Lg;gLj;jYk; 2.2 ghjPbly;; jahupj;jYk; fl;L;g;ghLk; 2.2.1 epWtdq;fs; Vd; vt;thW ghjPLfis jahupf;fpd;wd vd tpsf;Ff.

2.2.2 njhopw;ghL ghjPLfis jahupf;Ff.

2.2.3 fhRg;;ghjPLfis jahupj;J FWq;fhyk; kw;Wk; ePz;lfhyj;jpy;

fhRg;ghw;whf;Fiw kw;Wk; Nkyjpfj;jpw;fhd jPu;Tfis tpsf;Ff.

2.2.4 gpujhd ghjPl;il tpsf;Ff.

2.2.5 vjpu;T$wy; El;gq;fis cgNahfpj;J jpl;lkplg;gl;l tpw;gidj;njhif> and costs tUkhdk; kw;Wk; fpuaq;fis fzpg;gpLf.

2.2.6 gpd;Ndhf;fpa kw;Wk; Kd;Ndhf;fpa fl;Lg;ghLfisAk; mtw;wpd; elj;jij elj;ij jhf;fq;fisAk; tpgupf;Ff

2.2.7 ghjPblypd; gpujp$yq;fis ghjPl;L gpd;dilT cs;slq;fyhf tpsf;Ff. 2.2.8 epWtdj;jpd; jpl;lkplypd; gy;NtWkl;lq;fspy; ghjPbliy tpsf;Ff. 2.2.9 nefpOk; ghjPl;il jahupj;J ghjPl;L Kuz;fis tpku;rpf;Ff.

331

m j; jp ah a k;

Draft Version

332 CA Sri Lanka

BL6 | Chapter 11: Budgeting; Preparation and Control

1.1 ghjPLfs; jahupj;jYf;fhd fhuzq;fs;

ghjPLfs; Vd; gad;gLj;jg;gLfpd;wd vd;gjw;fhd rpy fhuzq;fs;:

nraw;ghL tpguk;

jpl;lkpliy fl;lhag;gLj;jy;

ghjPblyhdJ xt;nthU jpizf;fsj;jpw;Fk;>

nraw;ghl;bw;Fkhd ,yf;Ffis mile;J

nfhs;sTk; kw;Wk; xt;nthU Kfhikahsu;

(vz;zq;fis) vjpu;Nehf;Fk; gpur;ridfis

jPu;f;fTk; tpgukhd jpl;lq;fis Kd;djhfNt

jahupg;gjw;F tw;GWj;JfpwJ.

ghjPblyhdJ xU Fwpg;gpl;l fhyg;gFjpf;fhd fzpauPjpahd nray;jpl;lk; MFk;.

1 ghjPblypd; Nehf;fq;fSk; tiutpyf;fzKk;

mj;jpahacs;;slf;fq;fs;

1 2 3

4

ghjPl;bd; Nehf;fq;fSk; tiutpyf;fzKk; ghjPl;bw;fhd xU tbtikg;G

ghjPL jahupj;jypd; gbKiwfs; - gpujhd

ghjPl;Lf;fhuzp cs;slq;fyhf njhopw;gLghjPLfs;> fhRg;ghjPLfs; kw;Wk; gpujhdghjPLfs;

fw;wy;

tpisT

2.2.1 2.2.1 2.2.1

5 gpw;nryTkw;Wk; efUk; ruhrupKiw 6 je;jpNuhgha> Af;jp kw;Wk; nraw;ghl;Lj;

jpl;lkply; 7 epiyahd vjpu; nefpOk; ghjPLfs;

2.2.2/2.2.3/ 2.2.4 2.2.5

2.2.4/2.2.8 2.2.5/2.2.9

2.2.7

Draft Version

CA Sri Lanka 333


nraw;ghL tpguk; vz;zq;fisAk;

jpl;lq;fisAk;

njupag;gLj;Jjy;

jpl;lkplypdhy; ghjpf;fg;gLfpd;w xt;nthUegUk;

vjid nra;a Ntz;Lk; vd;gjpy; njspTilatuhf

cs;shu; vd;gjid cWjpg;gLj;j xU Kiwrhu;

Kiwik mtrpakhdjhFk;. njhlu;ghlyhdJ

Kfhikahsu;fs; fPOj;jpNahfj;ju;fSf;F

fl;lisfisg; gpwg;gpf;fpd;w xUtopj;

njhlu;ghlyhfTk; my;yJ ,Utopj;

njhlu;ghlyhfTk; ,Uf;fyhk;. nraw;ghLfis xd;wpizj;jy;

xU epWtdj;jpy; xt;nthUtUk; xNu,yf;if Nehf;fp

nraw;gLfpd;whu;fs; vd;gjid cWjpg; gLj;Jtjw;F

gy;NtWgl;l jpizf;fsq;fspdJk; nraw;ghLfs;

xd;wpizf;fg;gl Ntz;Lk;. ,jd; fUj;J cjhuzkhf>

nfhs;tdTj;jpizf;fsk; mjd; ghjPl;il cw;gj;jpj;

Njitapd; mbg;gilapYk;; mNjNghd;W cw;gj;jpghjPL

tpw;gid vjpu;ghu;g;ig mbg;gilahff; nfhz;Lk; ,Uf;f

Ntz;Lk;.

nghWg;Gf;fzf;fPl;bw;fhd

tbtikg;ig mspj;jy;

Kfhikahsu;fs; jkJ jdpg;gl;l fl;Lg;ghl;bd;

fPohd nraw;ghLfspd; ghjPl;L ,yf;Ffis

miltjw;fhd nghWg;ig Vw;gLj;Jtjw;F

ghjPLfs; Ntz;lg;gLfpd;wd. xU fl;Lg;ghl;L

Kiwikia

];jhgpj;jy;

cz;ikahd ngWNgw;iw ghjPl;L jpl;lj;jpw;nfjpuhf

xg;gpLtjd; %yk; cz;ikahd nraw;jpwd; kPjhd

fl;Lg;ghl;il mspf;fpd;wd. ghjPl;bypUe;J

tpyFgit tprhupf;fg;gl;L gpd;du;

,t;tpyfy;fspw;fhd fhuzq;fs; fl;Lg;gLj;jf;

$bait kw;Wk; fl;Lg;gLj;j ,ayhj fhuzpfs;

vd tifg;gLj;jg;gl KbAk;. nraw;jpwd;

kjpg;gpPl;bw;fhd xU

mu;j;jj;ij nfhLf;fpwJ.

ghjPLfs; Copau; nraw;jpwid kjpg;gpLk; nghUl;L

cz;ikahd ngWNgWfSld; xg;gplg;glf;$ba

,yf;Ffis mspf;fpd;wd. .

Copau;fs; jkJ

nraw;jpid

Kd;Ndw;Wtjw;F

Cf;Ftpf;fpwJ

Copau;fs; jhk; vt;thW rpwg;ghf my;yJ ke;jkhf

Ntiy nra;fpwhu;fs; vd;gjid mtu;fs; jhkhfNt

mwpaf;$ba Kiwikahf ,Ug;gjdhy; Copau;fspd;

mf;fiwAk; nghWg;Gk; Ngzg;gl KbAk;.

ghjPl;bypUe;J tpyFgitf;fhd fl;Lg;gLj;jf;$ba

fhuzq;fis Kfhikahsu; nghWg;Gf;fSld;

milahsk; fz;Lnfhs;sy; vjpu;fhy nraw;jpwid

Kd;Ndw;Wtjw;fhd xU Cf;Ftpg;ghFk;.

ghjPLfspd; Nehf;fq;fspd; tiutpyf;fzk;.

ghjPLfs; epjpuPjpahd gjq;fspy; epWtd Nehf;fq;fis njuptpj;jy;;

cs;slq;fyhf gytif Nehf;fq;fisf; nfhz;lJ. mj;Jld;> jpl;lkply;>

nryTfis mq;fPfupj;jy;> nraw;ghLfisf; fl;Lg;gLj;jy; kw;Wk; nraw;jpwid

kjpg;gply; vd;gtw;iwAk; gad;gLj;JfpwJ.

Draft Version

334 CA Sri Lanka


1.2 NtWgl;l kf;fSf;F NtWgl;l tplaq;fs; xU ghjPL> NtWgl;l Nehf;fq;fisf; nfhz;bUg;gjdhy;> ntt;NtW

egu;;fSf;F ntt;NtW tplaq;fisf; nfhz;bUf;fyhk;.

vjidf;fUJk; tpguk;

vjpu;T$wy; ,J vjpu;fhyj;jpl;lkplYf;F Kfhikahsu;fSf;F

cjTfpwJ.vdpDk;>jug;gl;l vjpu;fhyk; gw;wpa

epr;rakw;w jd;ikapy;> epfo;Tfs; ,lk;ngWk;NghJ

ghjPL fhyhtjpahfptpLk;. vdNt> ghjPL cz;ikahd

vjpu;T$wiyf; nfhz;bUf;Fk; vd;gJ epd;WtpLk;.

ghjPl;bypUe;J NtWgLfpd;w Gjpa vjpu;T$wy;fs;

jahupf;fg;glyhk; (xU vjpu;T$wyhdJ vd;d

,lk;ngwyhk; vd;gjhFk;; xU ghjPL xU epWtdk; vd;d eilngwNtz;Lk; vd tpUk;GfpwJ vd;gjhFk;.

,it ,uz;Lk; xd;whf ,Uf;f Ntz;ba

tsq;fis

xJf;FjYf;fhd

topKiw

vt;tsT tsq;fs; Njitg;gLfpwJ (fhR> Copak;

vd;gd) vd jPu;khdpg;gjw;F gad;gLj;jg;gl KbAk;.

epWtd nraw;ghLfspd; xt;nthU gpupTf;Fk; vt;tsT

vd jug;gl Ntz;Lk;. ehq;fs; tiuaWf;fg;gl;l

fhuzp gFg;gha;itg; ghu;f;Fk;NghJ

ghu;j;jijg;Nghd;W> rpy tsq;fs; gw;whf;Fiwahf

,Uf;Fk;NghJ Fwpg;ghf tsxJf;fPL Kf;fpakhdJ.

ghjPLfs; mNefkhf xU fhyg;gFjpapy; epu;thf

jpizf;fsq;fs; kw;Wk; Vida

Nritj;jpizf;fsq;fs; vt;tsT nrytopf;f

mDkjpf;fg;gLfpd;wd vd;w xU cr;rtuk;ig my;yJ

vy;iyia epu;zapf;fpd;wd. nghJr;nryTg;ghjPLfs; cjhuzkhf> xt;nthU murhq;f jpizf;fsq;fspw;F

khd nryT vy;iyia epu;zapf;fpd;wd. msTNfhy; cz;ikahd nraw;jpwDld; xg;gpLtjd; %yk;

vq;Nf> vg;NghJ fl;Lg;ghl;L nraw;ghL

mtrpakhfyhk; vd;gjid ghjPL mspf;fpwJ. (NkYk; rpy Kfhikahsu;fs; my;yJ Copau;fs;

Fiwthd ngWNgw;iw milAkplj;J mjw;F

jiltpjpf;fyhk;.) ,yf;F xU ghjPL Copag;gilia jdpg;gl;l Kiwapy;;

rpwg;ghf nra;JKbg;gjw;fhd xU Cf;Ftpf;Fk;

fUtpahf ,Uf;fyhk;. ,J fl;Lg;ghl;bd; kw;nwhU

mk;rkhFk;.

xU ghjPL vd;gJ xU tiuaWf;fg;gl;l fhyg;gFjpf;fhd xU jpl;lj;jpd;

fzpauPjpahd ntspg;gLj;jy; MFk;. ,J jpl;lkplg;gl;l tpw;gidj;njhiffs;>

kw;Wk; tUkhdq;fs;;; tsq;fspd; njhiffs;> fpuaq;fs; kw;Wk; nryTfs;; nrhj;Jf;fs;> nghWg;Gf;fs; kw;Wk; fhNrhl;lq;fs;;’ vd;gtw;iwf;

xU ghjPL xU vjpu;T$wy;> tsq;fis xJf;fPL nra;tjw;fhd topKiw> xU msTNfhy; my;yJ xU ,yf;fhf ,Uf;fyhk;.

Draft Version

CA Sri Lanka 335


nfhz;bUf;fyhk;.

Draft Version

336 CA Sri Lanka


2 ghjPblYf;fhd xU tbtikg;G

2.1 ghjPl;Lf;FO

ghjPl;;Lf;FO toikahf Kfhik ,af;Fduhy; (jiytu;) jiyik jhq;fg;gLfpwJ. ghjPl;L mYtyuhy; cjtp nra;ag;gLfpwJ. ,tu; toikahf xU fzf;fhsuhf ,Ug;ghu;. epWtdj;jpd; xt;nthU gFjpAk; FOtpy; gpujpepjpj;Jtk; nra;ag;gl Ntz;Lk;. vdNt> ,q;F tpw;gid> cw;gj;jp> re;ijg;gLj;jy; vd;gtw;wpypUe;J xU gpujpepjp gpujpepjpj;Jtk; nra;ag;gl Ntz;Lk;. ghjPl;Lf;FOtpd; njhopw;ghLfs; gpd;tUtdtw;iw cs;slf;Fk;.

• ghjPL jahupj;jYf;fhd nghWg;ig xJf;FjYk; xd;wpizj;jYk;. • ghjPl;Lf;ifEhiy toq;Fjy;. • Neu ml;ltizg;gLj;jy;

• ghjPL jahupj;jypy; cjTtjw;F jfty;fis mspj;jy;. • ,Wjpg;ghjPLfis nghUj;jkhd Kfhikahsu;fSf;F mwptpj;jy;. • cz;ikahd ngWNgWfisAk;> ghjPL nra;ag;gl;l ngWNgWfisAk; xg;gpLtjd;

%yk; ghjPl;Lr;nra;Kiwiaf; fz;fhzpj;jy;.

2.2 ghjPl;Lf; fhyk; xU ghjPl;Lf;fhyk; vd;gJ ghjPL jahupf;fg;gl;L gad;gLj;jg;gLfpw

fhyg;gFjpahFk;. ,J gpd;du; fl;Lg;ghl;L fhyg;gFjpfshf cggpupTfshfg;

gpupf;fg;gLk;.

%yjdr;nryTg;ghjPLfs; jtpu ghjPl;Lf;fhyg;gFjpahdJ toikahf

fzf;fPl;Lf;fhyg;gFjpahf ,Uf;Fk; (,J 12 my;yJ 13

fl;Lg;ghl;Lf;fhyg;gFjpfshf cggpupTfshfg; gpupf;fg;gLk;.

2.3 ghjPLfSf;fhd nghWg;G

cjhuzkhf> Fwpg;gpl;l ghjPLfspd; jahupg;G gpd;tUkhW xJf;fg;glyhk;.

(a) tpw;gid Kfhikahsu; tpw;gidg; ghjPl;ilAk;> tpw;gid

Nke;jiyf;fpua epiyag; ghjPLfisAk; jahupf;f Ntz;Lk;. (b) nfhs;tdT Kfhikahsu; %yg;nghUs; nfhs;tdTg;ghjPl;il jahupf;f Ntz;Lk;. (c) cw;gj;jp Kfhikahsu; Neu; cw;gj;jpf;fpuag;ghjPLfis jahupf;f Ntz;Lk;.

ghjPl;Lf;FO vd;gJ ghjPLfis jahupj;jy; kw;Wk; epu;tfpj;jiy xd;wpizf;Fk;

myfhFk;.

Xt;nthU ghjPl;ilAk;; jahupg;gjw;F nghWg;ghd KfhikahsNu ghjPl;il

epiwNtw;Wtjw;fhd Kfhikahsuhf ,Uf;f Ntz;Lk;.

Draft Version

CA Sri Lanka 337


ghjPl;Lf;FO gpd;tUtdtw;wpy; vjw;F nghWg;ghf khl;lh vd milahsk; fhz;f.

A njhopw;gL ghjPLfis jahupj;jy;. B ghjPL jahupj;jypd; Neuml;ltizg;gLj;jy; C ghjPL jahupj;jYf;fhd nghWg;ig xJf;Fjy;. D ghjPl;;Lr;nra;Kiwiaf; fz;fhzpj;jy;.

rupahd tpil A. ghjPl;il mKy;gLj;Jtjw;F nghWg;Gila Kfhikahsu; vtNuh mtNu

njhopw;gL ghjPl;il jahupf;f Ntz;Lk;> ghjPl;Lf;FOty;y. cq;fSf;F tpil njupahtpbd;>nghJthf gLFopf;Fs; tpof;$lhJ vd;gij

epidtpy; nfhs;Sq;fs;. rup> ehk; rpwpJ Neuk; rpe;jpg;Nghk; D Mf

,Uf;fhJ vd;W. mjdhy;> ehk; mij Cfpf;fyhk;. cq;fSf;F tpil

njupatpy;iy vd;why;> Cfpj;Jf;nfhs;tJ rpwe;j gapw;rpahFk; (xUNghJk;

kjpg;gPl;L tpdhit tplf;$lhJ) Mdhy;> cq;fshy;> ,aYkhapd; Kjyhtjhf

rpy njupTfis ePf;fp tplyhk;. FO xU xd;wpizf;Fk; myfhf ,Ug;gjdhy;> ehk; epr;rakhf B ,w;Fk;>D ,w;Fk; nghWg;ghf ,Uf;f KbAk; vdf;$wyhk;. mNjNghd;W> xd;wpizf;Fk;

myF cz;ikahf ghjPL jahupj;jiy ifNaw;gijf; fhl;bYk; mNefkhf

nghWg;G xJf;FjYf;F mjpf tha;g;G cs;sJ. vdNt>C ia ePf;fp A ia

rupahd tpilahf njupT nra;ayhk;.

2.4 ghjPl;Lf; ifEhy;

ghjPl;Lf;ifEhy; (kuG uPjpahf mr;rplg;gl;l ifEhy; Mdhy; jw;NghJ

mNefkhf ,J kpd;dpay;rhjdk; %yk; Ngzg;gLk;) ghjPl;il NkNy

mspg;gjw;F gpd;gw;wg;gl Ntz;ba nra;Kiw gw;wpa tpupthd tpsf;fkhFk;.

,e;jjfty;fs; toikahfgpujhd ghjPl;L epfo;Tfs;> khjpupg;gbtq;fs;> kw;Wk;

ghjPl;il mbg;gilahff; nfhz;l VjhtJ nghUj;jkhd vLNfhs;fs;

vd;gtw;iwf; fhl;Lfpd;w Neuml;ltizia cs;slf;FfpwJ.

xU ghjPl;Lf;ifEhy; gpd;tUtdtw;iwf; nfhz;bUf;fyhk;.

(a) ghjPl;Lr;nra;Kiwapd; Nehf;fq;fspd; xU tpsf;fk;.

(i) ghjPl;L jpl;lkplypdJk; fl;Lg;ghl;bdJk; Nehf;fk;.

(ii) ghjPl;Lr;nra;Kiwapd; gy;NtW fl;lq;fspdJk; Nehf;fq;fs;. (iii) tpahghuj;jpd; ePz;lfhyj; jpl;lkplypy; ghjPLfspd;; Kf;fpaj;Jtk;.

QUESTION Budgetcommittee

tpil

ghjPl;Lf; ifEhy; vdg;gLtJ ghjPl;L juTfisg; gad;gLj;jp ghjPL

jahupj;jYld; njhlu;Gila gjpNtLfs;> gbtq;fs;> eilKiwfs; kw;Wk;

egu;fspd; nghWg;Gf;fis cs;slf;fpa mwpTWj;jy;fspd; xU njhFg;ghFk;.

Draft Version

338 CA Sri Lanka


(b) epWtdf;fl;likg;Gfs;

(i) xU epWtd mikg;G tiuglk;

(ii) ghjPl;L nghWg;igf; nfhz;l xt;nthUtupdJk; nghWg;igf; nfhz;l xU gl;bay;.

(c) gpujhd ghjPLfspd; xU RUf;ff;Fwpg;Gk; mtw;Wf;fpilNaahd njhlu;Gk;.

(d) ghjPL jahupj;jypd; ep;u;thf tpguq;fs;.

(i) ghjPl;Lf;FOtpd; mq;fj;JtKk; epge;jidfSk; (ii) ghjPLfs; jahupf;fg;gl Ntz;ba tupir xOq;F. (iii) xU Neuml;ltiz.

(e) eilKiw xOq;Ffs;

(i) khjpupg;gbtq;fSk; mtw;iwg; g+u;j;jp nra;tjw;fhd mwpTWj;jy;fSk;.

(ii) khjpup mwpf;iffs;

(iii) fzf;F FwpaPLfs; (my;yJ fzf;fPl;L tiuglk;) (iv) ahUf;F tprhuizfs; mDg;;gg;gl Ntz;LNkh me;j ghjPl;L mYtyupd; ngau;

ghjPL jahupg;gjw;fhd eilKiwfs; epWtdj;jpw;F epWtdk; NtWgLk;.

Mdhy;> fPNo tpgupf;fg;gLk; gbKiwfs; mNefkhd epWtdq;fspdhy;

gpd;gw;wg;gLk; gbKiwfis Rl;bf;fhl;LfpwJ. ghjPL jahupj;jYf;F khjq;fs;

my;yJ tUlq;fs; vLf;fyhk;. gpujhd ghjPL (ghjPL nra;ag;gl;l ,yhgel;lf;

$w;W> ghjPL nra;ag;gl;l epjpepiyikf;$w;W kw;Wk; ghjPL nra;ag;gl;l

fhNrhl;lk;) ,Wjpahf Vw;Wf;nfhs;sg;gLtjw;F Kd;du; ghjPl;Lf;FO gyKiw

re;jpj;jpUf;fyhk;. gpujhd ghjPl;Lld; xd;wpizf;fg;gLfpd;w njhopw;gL

ghjPLfs; (tpw;gidg; ghjPLfs;> cw;gj;jp ghjPLfs;> Neu;f;$ypg;ghjPLfs;

vd;gd) jpizf;fsq;fSf;fpilapyhd fye;Jiuahly;fs;>

re;ijepiyikfspy; khw;wq;fs; vd;;gtw;wpd; fhuzkhf> ghjPL jahupf;Fk;

NghJ mNef jlitfs; jpUj;jk; nra;ag;glNtz;bapUf;fyhk;.

3.1 gpujhd ghjPl;Lf;fhuzpia milahsk; fhzy; gpujhd ghjPl;Lf;fhuzp vd;gJ epWtdj;jpd; ,aysit my;yJ ghjPL

nra;ag;gLfpd;w nraw;ghLfis tiuaWf;Fk; fhuzpahFk;. rpyNtisfspy;

,J tiuaWf;fg;gl;l fhuzp vdTk; Fwpg;gplg;gLfpwJ. ,J cw;gj;jp my;yJ

nraw;ghl;bd; cr;r kl;lj;ij jPu;khdpg;gjdhy; ghjPL jahupf;Fk; nra;Kiwapy;

,e;jf;fhuzp gpujhdkhdjhFk;. ,g;gpujhd ghjPl;Lf;fhuzp mNefkhf

tpw;gidf;Nfs;tpahf ,Uf;fpwJ. Mdhy;> ,J cw;gj;jpr;nra;Kiwapy;

my;yJ gpujhd cw;gj;jp ,aysT my;yJ nraw;ghl;by; gad;gLj;jg;gLfpd;w

xU tplakhf ,Uf;fyhk;;.

3 ghjPL jahupj;jypd; eilKiwfs; - gpujhd

ghjPl;Lf;fhuzp cs;slq;fyhf

ghjPl;Lr;nra;Kiwapy; KjyhtJ nray; Kjd;ik ghjPl;Lf;fhuzpia

milahsk; fhzyhFk;. ,J gpujhd ghjPl;Lf;fhuzp my;yJ fl;Lg;gLj;Jk;

ghjPl;Lf;fhuzp vdTk; miof;fg;gLfpwJ. xU epWtdj;jpd; nraw;ghLfisf;

fl;Lg;gLj;Jk; fhuzp gpujhd ghjPl;Lf; fhuzpahFk;.

Draft Version

CA Sri Lanka 339


toikahf tpw;gidf;Nfs;tpNa gpujhd ghjPl;Lf;fhuzpahf ,Uf;fpwJ. xU

fk;gdpf;F mjdJ cw;gj;jpg;nghUs;fis mjpfkhf tpw;gid nra;aNth

my;yJ cw;gj;jp nra;aNth fl;Lg;ghL fhzg;gLfpwJ. Vnddpy;> fk;gdpf;F

Vw;Wf;nfhs;sg;gl;l / ,yhgfukhdjhAs;s tpiyapy; mjpfupf;fg;gl;l

ntspaPl;bw;fhd tpw;gidf;F Nfs;tp ,Uf;f khl;lhJ. ,ae;jpu ,aysT>

tpw;gid tpepNahf tsq;fs;> gpujhd %yg;nghUs;fspd; fpilg;gdTj;jd;ik

my;yJ fhRf;fpilg;gdTj;jd;ik vd;gdTk; $l gpujhd ghjPl;Lf;fhuzpahf

,Uf;fyhk;. ,f;fhuzpia Kjypy; milahsk; fz;ljd; gpd;du; kPjKs;s

ghjPLfs; jahupf;fg;gl KbAk;. cjhuzkhf> tpw;gid gpujhd

ghjPl;Lf;fhuzpahapd;> cw;gj;jp Kfhikahsu;fs; tpw;gidg;ghjPL

jahupf;fg;gl;L g+u;j;jpahfpa gpd;dNu mtu;fsJ ghjPLfis jahupf;f KbAk;.

3.2 ghjPL jahupj;jypd; xOq;Ftupir gpujhd ghjPl;Lf;fhuzp tpw;gidahf milahsk; fhzg;gl;Ls;sJ

vdf;nfhz;L ghjPL jahupj;jypy; cs;slf;fg;gLk; gbKiwfs; gpd;tUkhW

njhFf;fg;gl KbAk;.

(a) tpw;gidg;ghjPL cw;gj;jp myFfspYk;> tpw;gidg;ngWkjpapYk;

jahupf;fg;gLfpwJ. mNjNeuj;jpy; KbTg;nghUs; ,Ug;GghjPLk;

jahupf;fg;gl KbAk;. ,e;j ghjPL KbTg;nghUs; ,Ug;G kl;lq;fspy;

jpl;lkplg;gl;l mjpfupg;G my;yJ Fiwit jPu;khdpf;fpwJ.

(b) tpw;gid kw;Wk; ,Ug;G ghjPLfspypUe;J ngWk; jfty;fspypUe;J

cw;gj;jpg;ghjPL jahupf;fg;gl KbAk;. ,J tpw;gidg;ghjPL myFfSld;

KbTg;nghUs; ,Ug;ig $l;b (my;yJ fopj;J) mjpfupj;J (my;yJ

Fiwj;J) kjpg;gplg;gLk; cw;gj;jpg;ghjPL myFfspy; Rl;bf;fhl;lg;gLk;.

(c) ,J ju;f;f uPjpahf cw;gj;jpf;fhd tsq;fis ghjPL nra;jYf;F

toptFf;fpwJ. ,J %yg;nghUs; ghtid ghjPL> ,ae;jpu ghtid

ghjPL kw;Wk; Copa ghjPL vd;gtw;iw jahupj;jYld; njhlu;GgLfpwJ.

(d) %yg;nghUs; ghtid ghjPl;bw;F Nkyhf> itj;jpUf;f Ntz;ba ,Ug;G

kl;lj;jpy; jpl;lkplg;gl;l mjpfupg;G my;yJ Fiwit jPu;khdpg;gjd; %yk;

%yg;nghUs; ,Ug;G ghjPL jahupf;fg;gLk;. %yg;nghUs; ghtid Njit

kw;Wk; %yg;nghUs; ,Ug;G ghjPL mwpe;J nfhs;sg;gl;ljd; gpd;du;

%yg;nghUs; nfhs;tdTg;ghjPl;il nfhs;tdTj;jpizf;fsk;

njhifapYk; nfhs;tdT nra;ag;gLfpw xt;nthU tif %yg;nghUs;

ngWkjpapYk; jahupf;f KbAk;.

(e) tpw;gid kw;Wk; cw;gj;jpg;ghjPLfs; jahupf;fg;gLk; Neuj;jpy; epWtdj;jpd;

fpua epiya Kfhikahsu;fs; jpizf;fs Nke;jiyf;fpuaq;fspw;fhd

ghjPLfis jahupg;gu;. ,j;jifa Nke;jiyfs; guhkupg;G> fsQ;rpak;>

epu;thfk;> tpw;gid kw;Wk; Muha;r;rp mgptpUj;jp vd;gtw;iw

cs;slf;Fk;.

(f) NkNyAs;s jfty;fspypUe;J ghjPL nra;ag;gl;l ,yhgel;lf;$w;W

jahupj;jspf;fg;gl KbAk;.

Draft Version

340 CA Sri Lanka


(g) ,jw;F Nkyhf>ghjPL nra;ag;gl;l epjpepiyikf;$w;iw

jahupf;Fk;nghUl;L Vida gy;NtW ghjPLfs; jahupf;fg;gl Ntz;Lk;.

,it %yjd nryTg;ghjPL (eilKiway;yh nrhj;Jf;fs;)>njhopw;gL

%yjdghjPL (tUkjpfs;> nrd;kjpfs; kw;Wk; ,Ug;G kl;lq;fspy; ghjPL

nra;ag;gl;l mjpfupg;Gfs; my;yJ FiwTfs;) kw;Wk; fhRg;ghjPL

vd;gdthFk;. ePq;fs; gpujhd ghjPl;Lf;fhuzpapd; mu;j;jj;ij tpsq;fpf;nfhz;lij cWjpg;gLj;jpf;nfhs;sTk;.

4 njhopw;gL ghjPLfs;> fhRg;ghjPLfs; kw;Wk; gpujhd ghjPL

xU jpizf;fs / njhopw;ghL ghjPLfs; vd;gJ tpepNahfk; kw;Wk; epu;thfk; Nghd;w epWtdj;jpd; Vida gug;Gf;fspd; ghjPLfSkhFk;.

ghjPL jahupg;gpd; Nfhl;ghl;il ghu;j;jjd; gpd;du;> njhopw;gL (my;yJ

jpizf;fs) ghjPl;L jahupg;ig ghu;g;Nghk;. ,J xU cjhuzk; %yk;

rpwg;ghf tpsf;fg;gLfpwJ.

4.1 cjhuzk;: %yg;nghUs; nfhs;tdTg; ghjPl;il jahupj;jy; ECO fk;gdp D, E vd;Dk; ,uz;L %yg;nghUl;fis gad;gLj;jp S,T vd;Dk;

,U nghUl;fis cw;gj;jp nra;fpwJ. xU myF S,w;F 3 yPw;wu; D ck;> 4

fpNyhfpuhk; E ck; gad;gLj;JfpwJ. xU myF T,w;F 5 yPw;wu; D ck;> 2

fpNyhfpuhk; E ck; gad;gLj;JfpwJ. xU yPw;wu; D apd; fpuak; &gh 300

vdTk;> xU fpNyhfpuhk; E ,d; fpuak; &gh 700 vdTk; vjpu;ghu;f;fg;gLfpwJ.

20X2 ,w;F ghjPL nra;ag;gl;l tpw;gid S 8>000 myFfs;> T 6>000 myFfs;;:

1 [dtup 20X2 ,y; KbTg;nghUs; ,Ug;G S 1>500 myFfs;> T 300 myFfs;.

fk;gdp 31 brk;gu; 20X2 ,y; xt;nthU cw;gj;jpg;nghUspYk; 600 myFfs;

,Ug;Gf;fis itj;jpUf;f jpl;lkpLfpwJ.

1 [dtupapy; %yg;nghUs; ,Ug;Gf;fs; D 6>000 yPw;wu;fs;> E 2>800 fpNyhfpuhk; MfTk;> 31 brk;gu; 20X2 ,y; KiwNa 5>000 yPw;wu;fshfTk;> 3>500

fpNyhfpuhk;fshfTk; itj;jpUf;f jpl;lkpLfpwJ. gz;lfrhiy kw;Wk; fsQ;rpa Kfhikahsu;fs; fsQ;rpaj;jpy; itj;Js;s

nghUl;fspd; gOJ kw;Wk; Nrjhuj;jpw;fhf gpd;tUkhW Vw;ghL nra;ag;gl

Ntz;Lk; vd gpNuupj;Js;sdu;.

cw;;gj;jpg;nghUs; S: el;lk; 50 myFfs; %yg;nghUs; D: el;lk; 500 yPw;wu;fs; cw;;gj;jpg;nghUs;T:

Njitg;gLtJ

el;lk;100 myFfs; %yg;nghUs; E: el;lk;200 fpNyhfpuhk;fs;

20X2 k; tUlj;jpw;fhd %yg;nghUs; nfhs;tdTg;ghjPl;il jahupf;Ff.

njhopw;gL/jpizf;fs ghjPLfs; tpw;gid> cw;gj;jp> nfhs;tdT kw;Wk;

Copaj;jpw;fhd ghjPLfis cs;slf;FfpwJ.

Draft Version


CA Sri Lanka 341

jPu;T

%yg;nghUs; nfhs;tdTj;Njitfisf; fzpg;gpLtjw;F Kjyhtjhf

%yg;nghUs; ghtidj;Njitiaf; fzpg;gpLtJ mtrpakhdJ. ,J ghjPL

nra;ag;gl;l cw;gj;jp; msTfisf; fzf;fpLtijg; nghWj;jJ.

Njitg;gl;l cw;gj;jp

cw;gj;jpg;nghUs; S myFfs;

cw;gj;jpg; nghUs; T myFfs;

tpw;gidf;Nfs;tpia miltjw;F

8,000 6,000

,Ug;G el;lj;ij mspg;gjw;F 50 100 ,Wjp ,Ug;Gf;fhf 600 600

8,650 6,700 fop: Vw;fdNt ifapYs;s ,Ug;G 1,500 300 ghjPL nra;ag;gl;l cw;gj;jpnjhif 7,150 6,400

ghtidf;fhd Njit

%yg;nghUs; D yPw;wu;fs;

%yg;nghUs; E

fpNyhfpuhk;

S ,y; 7>150 myFfis mspg;gjw;F 21,450 28,600 T ,y; 6>400 myFfis mspg;gjw;F 32,000 12,800 ,Ug;G el;lj;ij mspg;gjw;F 500 200 ,Wjp ,Ug;Gf;fhf 5,000 3,500

58,950 45,100 fop: Vw;fdNt ifapYs;s ,Ug;G 6,000 2,800 ghjPL %yg;nghUs; nfhs;tdTfs; 52,950 42,300 myFf;fpuak; &gh 300 &gh 700 %yg;nghUs; nfhs;tdTf;fpuak; &gh 15,885,000 &gh 29,610,000

%yg;nghUs; nfhs;tdTf;fhd nkhj;jf;fpuak; &gh45,495,000

Xt;nthU njhopw;gL ghjPLfisAk; jahupg;gjw;fhd mbg;gilfs;

NkNyAs;sijg; NghyNt ,Uf;Fk;. gpd;tUk; tpdhit ftdkhf nra;tjd;

%yk;; gy;NtW tifahd njhopw;gL ghjPLfis jahupj;Jf; nfhs;syhk;.

XYZ fk;gdp X, Y, Z vd;Dk; %d;W nghUl;fis cw;gj;jp nra;fpd;wd.

vjpu;tUk; fzf;fPl;Lf;fhyg;gFjpf;F gpd;tUk; jfty;fis

mbg;gilahff;nfhz;L ghjPLfs; jahupf;fg;gl ,Uf;fpd;wd. ghjPL nra;ag;gl;l tpw;gidfs;

cw;gj;jpg;nghUs; X 2,000 xt;nthd;Wk; &gh 10,000 ,y;

cw;gj;jpg;nghUs; Y 4,000 xt;nthd;Wk; &gh13,000 ,y;

cw;gj;jpg;nghUs; Z 3,000 xt;nthd;Wk; &gh15,000 ,y;

tpdh njhopw;gL ghjPLfs;

Draft Version


340 CA Sri Lanka

ghjPLnra;ag;gl;l %yg;nghUs;ghtid cw;gj;jpg;nghUs; X

RM11 5

RM22 2

RM33 –

cw;gj;jpg;nghUs; Y 3 2 2 cw;gj;jpg;nghUs; Z 2 1 3 %yg;nghUs; mynfhd;Wf;fhdfpuak; &gh 500 &gh300 &gh400 KbTg;nghUs; ,Ug;G ghjPL

Muk;gk;

cw;gj;jpg;

nghUs;X

cw;gj;jpg;

nghUs; Y

cw;gj;jpg;

nghUs; Z ,Wjp 600 1,000 800

%yg;nghUs; ,Ug;GghjPL

Muk;gk;

RM11 21,000

RM22 10,000

RM33 16,000

,Wjp 18,000 9,000 12,000 mynfhd;Wf;F vjpu;ghu;f;fg;gl;l kzpj;jpahyq;fs;

cw;gj;jpg;

nghUs; X 4

cw;gj;jpg;

nghUs; Y 6

cw;gj;jpg;

nghUs; Z 8

vjpu;ghu;f;fg;gl;l kzpj;jpahy tPjk; (Copak;)

&gh 900 &gh 900 &gh 900

Njitg;gLtJ

fPNoAs;s ,ilntspfspy; ghjPl;L jfty;fis gjpTnra;f.

(a) tpw;gidg;ghjPL

tpw;gidj;njhif

cw;gj;jpg;nghUs;Xcw;gj;jpg;nghUs;Ycw;gj;jpg;nghUs;Z nkhj;jk;

tpw;gidg;ngWkjp &gh &gh &gh

(b) cw;gj;jpg;ghjPL

ghjPLnra;ag;gl;l cw;gj;jp

%yg;nghUs; ghtid ghjPL

ghjPLnra;ag;gl;l %yg;nghUs; ghtid

(c) %yg;nghUs; ghtid ghjPL

(d) %yg;nghUs;nfhs;tdTg; ghjPL

cw;gj;jpg;nghUs;Xcw;gj;jpg;nghUs;Y cw;gj;jpg;nghUs;Z

myFfs; myFfs; myFfs;

RM11 RM22 RM33

myFfs; myFfs; myFfs;

RM11 RM22 RM33

ghjPL nra;ag;gl;l %yg;nghUs; nfhs;tdTfs; &gh &gh &gh

(e) $ypg;ghjPL

ghjPLnra;ag;gl;l nkhj;j$ypfs; &gh

Draft Version

Draft Version


342 CA Sri Lanka

117

2,100 4,200 3,100

(a) tpw;gidg;ghjP

L

tpw;gidj; njhif

cw;gj;jpX cw;gj;jpY cw;gj;jpZ nkhj;jk;

tpw;gidtpiy &gh10,000 &gh13,000 &gh15,000

tpw;gidg;ngWkjp(&ghkpy;)&. &

(b) cw;gj;jpg;ghjPL cw;gj;jpX cw;gj;jpY cw;gj;jpZ myFfs; myFfs; myFfs;

tpw;gidj;njhif 2,000 4,000 3,000 ,Wjp ,Ug;Gfs; 600 1,000 800

2,600 5,000 3,800 fop:Muk;g,Ug;Gfs; 500 800 700 ghjPL nra;ag;gl;l cw;gj;jp

(c) %yg;nghUs; ghtidghjPL

cw;gj;jp RM11 RM22 RM33 myFfs; myFfs; myFfs; myFfs;

cw;gj;jpX 2,100 10,500 4,200 – cw;gj;jpY 4,200 12,600 8,400 8,400 cw;gj;jpZ 3,100 6,200 3,100 9,300

usage

ghjPLnra;ag;gl;l%yg;nghU

s; nfhs;tdTfs;(&.kpy;)

&gh13.15 &gh4.41 &gh5.48

3,000 4,000 2,000

tpil

20 52 45

ghjPLnra;ag;gl;l %yg;nghUs; ghtid 29,300

15,700

17,700

(d) %yg;nghUs; nfhs;tdTghjPL

RM11

RM22

RM33

ghjPLnra;ag;gl;l %yg;nghUs;

d d l

myFfs; 29,300

myFfs;

15,700 myFfs;

17,700 ,Wjp,Ug;Gfs; 18,000 9,00

12,000

47,300 24,70

29,700 fop:Muk;g,Ug;Gfs; 21,000 10,00

16,000

ghjPLnra;ag;gl;l%yg;nghUs;nfhs;tdTfs;

26,300 14,700 13,700

mynfhd;wpw;fhd epakf;fpuak; &gh 500 &gh 300 &gh 400

Draft Version


CA Sri Lanka 343

(e) $ypg;ghjPL mynfhd;Wf;F

Njitahdkzpj;jpahyq;fs;

cw;gj;jp nkhj;j

kzpj;jp

kzpj;jp cw;gj;jp tPjk; fpuak;

myFfs; &gh &.kpy;. X 2,100 4 8,400 900 7.56 Y 4,200 6 25,200 900 22.68 Z 3,100 8 24,800 900 22.32

ghjPL nra;ag;gl;l nkhj;jf;$ypfs; 52.56

ePq;fs; xUguPl;ir tpdhitg;ngwyhk;. mjpy;; xU ghjPl;L vz;iz

,d;ndhd;wpypUe;J jahupf;Fk;gb cq;fisf;Nfl;fyhk;. cjhuzkhf>

tpw;gidg;ghjPL cq;fSf;F jug;glyhk;. cw;gj;jpg;ghjPl;il jahupf;Fk;gb

Nfl;fg;glyhk;. ,t; #j;jpuj;ij fw;Wf;nfhz;lij cWjpg;gLj;jpf;nfhs;sTk;.

cw;gj;jp nra;ag;gLk; myFfs; = tpw;fg;gl;l myFfs; + ,Wjp,Ug;G myFfs; -

Muk;g ,Ug;G myFfs;.

tpahghukhdJ tpw;gidj;njhifia g+u;j;jp nra;tjw;F NghJkhdsTk;>

,Wjp,Ug;gpy; NghJkhdsT itj;jpUg;gjw;Nfw;wthWk; cw;gj;jpia

Nkw;nfhs;s Ntz;Lk;. Mdhy;> ,J Muk;g ,Ug;gpypUe;Nj Muk;gpf;fpwJ.

,jd; fhuzkhfNt Muk;g ,Ug;G fopf;fg;gLfpwJ. ,e;jf;nfhs;ifia ePq;fs; Vida gug;Gf;fspYk; gpuNahfpf;f KbAk;. cjhuzkhf:

B fk;gdpf;F gpd;tUk; jfty;fs; fpilf;ff;$bajhfTs;sd.

ghjPLnra;ag;gl;l tUlhe;jtpw;gid 100,000myFfs; Muk;g ,Ug;G 25,000myFfs; ,Wjp ,Ug;G 27,500 myFfs; Njitg;gLtJ

,t;tUlj;jpw;fhd cw;gj;jp myFfspd; vz;zpf;ifiaf; fzpg;gpLf.

A 72,500 C 100,000 B 97,500 D 102,500

tpilD, 102,500.

jahupf;fg;gl;l myFfs; = tpw;gid nra;ag;gl;l myFfs; + ,Wjp,Ug;G myFfs; – Muk;g ,Ug;G myFfs;.

= 100,000 + 27,500 – 25,000 = 102,500

tpdh cw;gj;jp myFfs;

tpil

Draft Version


344 CA Sri Lanka

4.2 fhRg;ghjPLfs;

xU fhRg;ghjPlhdJ tUkhdk; kw;Wk; %yjd tplaq;fspw;fhd kjpg;gplg;gl;l

fhR cs;Nshl;lq;fisAk;> fhR ntspNahl;lq;fisAk; fhl;LfpwJ.

4.2.1 fhRg;ghjPLfisj; jahupj;jy;

cjhuzkhf> bnrk;gu; 20X2 ,y; xU fzf;fPl;Lj;jpizf;fsk;

[dtupapypUe;J khu;r; 20X3 tiuahd %d;W khj fhyg;gFjpf;F

tpahghuj;jpd; fhRepiyikia kjpg;gpLtjw;F tpUk;gyhk;. xU fhRg;ghjPL

gpd;tUk; khjpupapy; tiuag;glyhk;.

[dtup ngg;utup khu;r;

&gh'000 &gh '000 &gh'000 kjpg;gplg;gl;l fhRg;ngWtdTfs; tUkjpf;fzf;FfspypUe;J 14,000 16,500 17,000 fhRtpw;gidapypUe;J 3,000 4,000 4,500 eilKiway;yh nrhj;J tpw;gid kPjhd tUkhdk;

2,200

nkhj;j fhRg;ngWtdTfs; 17,000 22,700 21,500

kjpg;gplg;gl;l fhRf;nfhLg;gdTfs; nghUs; tpepNahfj;ju;fSf;F

8,000

7,800

10,500

CopaUf;F ($ypfs;) 3,000 3,500 3,500 eilKiway;yhnrhj;J nfhs;tdT tupAk; thlifAk;

16,000 1,000

Vida Nke;jiyfs; 1,200 1,200 1,200 fld; kPs;nfhLg;gdT 2,500

14,700 28,500 16,200

,k;khjj;jpw;fhd NjwpaNkyjpfk;

/(gw;whf;Fiw) 2,300 (5,800) 5,300

Muk;g fhRkPjp 1,200 3,500 (2,300) ,Wjp fhRkPjp 3,500 (2,300) 3,000

,t; cjhuzj;jpy; fzf;fPl;Lj;jpizf;fsk; (tpsf;fj;jpw;fhf vz;fs; jug;gl;ltplj;J) ghjPl;Lf;fhyg;gFjpapd; Muk;gj;jpy; 1 [dtupapy; fhRkPjp &gh 1>200 Mf ,Uf;Fk; vd kjpg;gpl;Ls;sJ. tpahghuj;jpdhy; ngwg;gLk; vd vjpu;ghu;f;fg;gLfpd;w fhR (fhR kw;Wk; fld; tpw;gidfspypUe;Jk; ngg;utupapy; eilKiway;yhnrhj;Jf;fspd; jpl;lkplg;gl;l tpw;gidapypUe;Jk;)

kjpg;gPLfs; Nkw;nfhs;sg;gl;Ls;sd. ,ijnahj;j kjpg;gPLfs; tpahghuj;jpdhy;

nrYj;jg;gLtjd; fhuzkhf Nkw;nfhs;sg;gl;Ls;sd (tpepNahfj;ju;fSf;Fk;

Copau;fSf;Fkhd nfhLg;gdTfs;> tup thlif kw;Wk; Vida

Nke;jiyfSf;fhd nfhLg;gdTfs;> ngg;utupapy; jpl;lkplg;gl;l

eilKiway;yh nrhj;Jf;nfhs;tdTf;fhd nfhLg;gdT kw;Wk; [dtupapy;

nrYj;j Ntz;ba fld; kPs;nfhLg;gdT)

xUfhRg;ghjPL xU $w;whFk;. ,J vjpu;fhyf;fhRf; nfhLg;gdTfisAk;>

ngWtdTfisAk; kjpg;gpl;L Fwpg;gpl;l fhy ,ilntspfspy; tpahghuj;jpd;

vjpu;T$wg;gl;l fhRkPjpia fhl;Lk; tifapy; ml;ltizg;gLj;jg;gLfpwJ.

Draft Version


CA Sri Lanka 345

,j;jifa kjpg;gPLfspypUe;J xt;nthU khjKk; fhRf;nfhLg;gdTfSf;F

Nkyhf fhRg;ngWtdTfspd; Nkyjpfj;ij fzpg;gpLtjw;F vspa gbKiw

fhzg;gLfpwJ. rpy khjq;fspy; fhRg;ngWtdTfis tpl

fhRf;nfhLg;gdTfs; mjpfupf;fyhk;. ,k;khjj;jpw;F gw;whf;Fiw ,Uf;Fk;.

NkNy cjhuzj;jpy; ,J ngg;utup khjfhyg;gFjpapy; ,lk;ngWk;. Vnddpy;>

,k;khjj;jpy; eilKiway;yh nrhj;Jf;fs; kPjhd ngupa KjyPL ,Uf;fpwJ. NkNy fhRg;ghjPl;bd; ,Wjpg;gFjp tpahghuj;jpd; kjpg;gplg;gl;l fhRkPjpia

vt;thW khjj;jpw;F khjk; Roy KbAk; vdf; fhl;LfpwJ. 1 [dtupapy;

&gh 1>200 Muk;g kPjpAld; Muk;gpj;J> [dtupapy; fhRNkyjpfk; &gh 2>300

ciof;fg;gLfpwJ. ,J [dtupapd; ,WjpkPjp &gh 3>500 ,w;F toptFf;Fk;.

,J ngg;utupf;fhd Muk;gkPjpahf ,Uf;fpwJ. ngg;utupapy; gw;whf;Fiw kPjp

&gh 5>800 tpahghuj;jpd; fhRepiyikia Nkyjpfg;gw;W epiyf;F nfhz;L

nry;fpwJ. NkYk;> ,e;j Nkyjpfgw;W kPjp &gh 2>300 khu;r; khjj;jpw;fhd

Muk;g kPjpahfpwJ. ,Wjpahf> khu;;r;rpy; gykhd fhR Nkyjpfk; &gh 5>300

ghjPl;Lf;fhyg;gFjp ,Wjpapy;; rhjfkhd fhRepiyik &gh 3>000 ,w;F

tpahghuj;ij ,l;Lr;nry;fpwJ.

4.2.2 fhRg;ghjPLfspd; gad;ghL

fhRg;ghjPlhdJ xU epWtdk; gad;gLj;jf;$ba jpl;lkply; fUtpfspy; kpf

Kf;fpakhdnjhd;whFk;. ,J ghjPl;Lr;nra;KiwapDs;Ns Nkw;nfhs;sg;gl;l

vy;yh jp;l;lq;fspdJk; fhRj;jhf;fj;ij fhl;LfpwJ. vdNt> fhRtsq;fs;

jpl;lkplg;gl;l nraw;ghLfis epjpg;gLj;j Nghjhjhf fhzg;gbd;> mtw;wpd;

jahupg;G ghjPLfspd; rPuhf;fj;jpw;F toptFf;Fk;. mj;Jld;>Kfhikf;F Vw;glf;$ba cl;fpilahd gpur;ridfis Rl;bf;fhl;b

,JNghd;w gpur;ridfisj; jtpu;g;gjw;F eltbf;if vLg;gjw;F mtu;fSf;F

tha;g;Gf;fis mspf;fpwJ. xU fhRg;ghjPL ehd;F epiyikfis

fhl;lKbAk;. Kfhik rhj;jpakhd epiyiag;nghWj;J nghUj;jkhd

eltbf;ifia vLf;f Ntz;bapUf;Fk;.

4.2.3 rhj;jpakhd fhRepiyfs;

fhRepiy nghUj;jkhd Kfhik eltbf;if

FWq;fhy Nkyjpfk; • fopitg;ngWk;nghUl;L tpepNahfj;jUf;F tpiuthff; nfhLg;gdit Nkw;nfhs;sy;.

• tUkjpfisAk; ,Ug;Gf;fisAk; mjpfupj;jy;

%yk; tpw;gidia mjpfupf;f Kaw;rpj;jy;.

• FWq;fhy KjyPLfis Nkw;nfhs;sy;

FWq;fhy gw;whf;Fiw • nrd;kjpf;fzf;Ffis mjpfupj;jy; • tUkjpfisf; Fiwj;jy;

• Nkyjpfg;gw;iw xOq;FgLj;jy;

fhRg;ghjPLfspd; cgNahfkhdJ Kfhikf;F jkJ kjp;g;gplg;gl;l

Nkyjpfg;gw;W Njit njhlu;gpy; jkJ tq;fpf;F mwpTWj;jy;nfhLj;jy;

my;yJ thbf;ifahsu; tpiuthf gzj;ij nrYj;Jtij

cWjpg;gLj;Jk;nghUl;L fld;fl;Lg;ghl;L eilKiwfis gyg;gLj;jy;; Nghd;w

Kd;Ndhf;fpa jpl;lkply; jPu;khdq;fis Nkw;nfhs;tjw;F trjpaspf;Fk;.

Draft Version


346 CA Sri Lanka

fhRepiy nghUj;jkhd Kfhik eltbf;if

ePz;lfhy Nkyjpfk; • ePz;lfhy KjyPLfis Nkw;nfhs;sy; • tpupthf;fk; • etPdkakhf;fk; • gjpyPL/eilKiway;yhnrhj;Jf;fis

GJg;gpj;jy;

ePz;lfhy gw;whf;Fiw • ePz;lfhy epjpia cUthf;fy; (gq;F%yjdj;ij toq;fy; %yk;) GJg;gpj;jy;

• %ly; / Jz;bj;jy; tha;g;Gf;fis ftdj;jpy; nfhs;sy;.

gpd;tUtdtw;Ws; vit fhRg;ghjPl;by; cs;slf;fg;gl Ntz;Lk; vd milahsk; fz;L ngl;bapy; Gs;sbapLf.

tq;fpf;fld; ngWtdtpypUe;J

epjpeilKiway;yh nrhj;jpd;

kPs;kjpg;gPL tpahghuj;jpw;F ntspapypUe;J gq;fpyhgngWtdT tpepNahfthfdq;fspd; Nja;khdk;

gjptopf;fg;gl;l mwtplKbahf;fld;

nrYj;jg;gl;l gq;fpyhgk;

fhNrhl;lk; cs;slf;fg;gLk;. fhry;yhj tplaq;fs; fhRg;ghjPl;bypUe;J

tpyf;fg;gLk;.

tq;fpf;fld; ngWtdtpypUe;J epjp eilKiway;yh nrhj;jpd; kPs;kjpg;gPL

tpahghuj;jpw;F ntspapypUe;J gq;fpyhgngWtdT tpepNahfthfdq;fspd; Nja;khdk;

gjptopf;fg;gl;l mwtplKbahf;fld;

nrYj;jg;gl;l gq;fpyhgk;

tpdh fhRg;ghjPL

tpil

cs;slq;Fgit

cs;slq;fhjit

cs;slq;Fgit

cs;slq;fhjit

Draft Version


CA Sri Lanka 347

4.2.4 cjhuzk;: kPz;Lk; fhRg;ghjPLfs;

mu;[{dh `pd;dp rpy tUlq;fshf xU tpw;gidg;gpujpepjpahf gzpahw;wpdhu;.

Mdhy; mz;ikapy; gzpePf;fk; nra;ag;gl;Ls;shu;. ,tu; jdJ

nrhe;jf;fzf;fpy; &gh 15,000,000 gad;gLj;jp xU tpahghuj;ij Muk;gpf;f

tpUk;Gfpwhu;. ,jid jw;NghJ mtu; xU fl;blrq;fmikg;gpy; Kjypl;Ls;shu;.

mu;[{dh xU rpwpa nryT kPjpiaf;fhl;Lfpd;w xU tq;fpf;fzf;if guhkupj;J

tUfpd;whu;. mtu; Njitahd Nkyjpf epjpf;F tq;fpia mZFtjw;F

jpl;lkpLfpwhu;. mu;[{dh gpd;tUk; Nkyjpf jfty;fis mspj;J ck;kplk;

MNyhrid Nfl;fpwhu;.

(a) &gh 8>000>000 fpuaj;jpy; eilKiway;yh nrhj;Jf;fis nfhs;tdT

nra;tjw;F Vw;ghLfs; nra;ag;gl;Ls;sJ. ,it nrg;uk;gu; ,Wjpapy;

nrYj;jg;gLk;. ,jw;F Ie;J tUl MAl;fhyk; vjpu;ghu;f;fg;gLfpwJ.

MAl;fhy ,Wjpapy; ,J ,Wjpg;ngWkjp vjidAk; nfhz;buhJ.

(b) 28 nrg;nuk;gupy; &gh 5>000>000 fpuaj;jpy; ,Ug;Gf;fs; thq;fg;gLk;.

njhlu;e;J khjhe;jf;nfhs;tdTfs; me;jkhjj;jpw;fhd tpw;gid

vjpu;T$wiy gjpyPL nra;a NghJkhd kl;lj;jpy; ,Uf;Fk;.

(c) vjpu;T$wg;gLk; khjhe;j tpw;gid xf;Nuhgu; &gh 3>000>000> etk;gu;

kw;Wk; bnrk;gu; &gh 6>000>000. mj;Jld;> [dtup 20X9 ,ypUe;J &gh 10>500>000.

(d) tpw;gidtpiy ,Ug;Gf;fpuaj;jpy; 50%$l;b epiyahdjhf ,Uf;Fk;.

(e) thbf;ifahsu;fSf;F ,uz;L khjq;fspw;fhd fld; mDkjpf;fg;gLk;.

Mdhy;> ,Ug;Gf;fspw;fhd tpepNahfj;ju;fsplkpUe;J xU khjj;jpw;fhd

fld; kl;LNk ngwg;gLk;.

(f) Xl;lr;nryTfs; thlif cl;gl Mdhy; eilKiway;yh nrhj;Jf;fspd;

Nja;khdk; tpjptpyf;fhf khjnkhd;Wf;F &gh 1>600>000 Mf

kjpg;gplg;gLfpd;wJ.

(g) `pd;dp &gh 1>000>000 khjhe;j fhRg;gw;iw Nkw;nfhs;s tpUk;Gfpwhu;.

Njitg;gLtJ:

31 khu;r; 20X9 tiuahd MW khjq;fSf;F fhRg;ghjPl;il jahupf;Ff.

jPu;T

1 xf;Nuhgupy;Muk;g fhRkPjp mu;[{dhtpd; Muk;gKjy; &gh 15>000>000 ,ypUe;J

nrg;nuk;gupy; nfhs;tdT nra;ag;gl;l eilKiway;yyh nrhj;Jf;fs; kPJ

nrytopf;fg;gl;l &gh 8>000>000 I fopj;JtUk; njhifiaf; nfhz;bUf;Fk;.

kWGwk; $wpd;> Muk;g kPjp &gh 7>000>000 MFk;.

fld;thbf;ifahsuplkpUe;J fhRg;ngWtdTfs; nghUj;jkhd

tpw;gidapypUe;J ,uz;L khjq;fSf;Fg;gpd;du; vOfpwJ. tpepNahfj;ju;fSf;fhd nfhLg;gdTfs; ,d;Dk; nfhQ;rk; je;jpukhdit. ehk;

tpw;gidf;fpauk; 100/150 x tpw;gid vd nrhy;yg;gl;Ls;Nshk;. vdNt>

xf;Nuhgupw;fhd tpw;gidf;fpuak; 100/150 ×&gh 3>000>000 =&gh 2>000>000 MFk;.

,g;nghUl;fs; xf;Nuhgupy; nfhs;tdT nra;ag;gLk;. Mdhy; etk;gu; tiuf;Fk;

nfhLg;gdT Nkw;nfhs;sg;gl khl;lhJ. ,ijnahj;j fzpg;gPLfs; gpd;ida

khjq;fspw;Fk; Nkw;nfhs;sg;gl KbAk;. KjyhtJ Muk;g ,Ug;G nrg;nuk;gupy;

&gh 5>000>000 ,w;F nfhs;tdT nra;ag;gl;lJ. njhlu;e;J xf;Nuhgupy;

nfhLg;gdT nra;ag;gl;lJ.

Draft Version


348 CA Sri Lanka

Nja;khdk; xU fhNrhl;lky;y. vdNt ,J fhRg;ghjPl;by; cs;slf;fg;gl khl;lh.

jw;NghJ fhRg;ghjPl;il jahupf;f KbAk;.

Draft Version


CA Sri Lanka 349

31 khu;r; 20X9 ,y; KbtilAk; MW khjq;fspw;fhd fhRg;ghjPL

xf;Nuh etk; bnrk; [{d ngg; khu; & '000 & '000 & '000 &'000 & '000 & '000

nfhLg;gdTfs; tpepNahfj;ju;fs; 5,000 2,000 4,000 4,000 7,000 7,000 Xl;lr;nryTfs; 1,600 1,600 1,600 1,600 1,600 1,600 gw;Wf;fs; 1,000 1,000 1,000 1,000 1,000 1,000

7,600 4,600 6,600 6,600 9,600 9,600 ngWtdTfs; tUkjpfs; – – 3,000 6,000 6,000 10,500 Nkyjpfk;/(gw;whf;Fiw]

(7,600) (4,600) (3,600) (600) (3,600) 900 Muk;gkPjp 7,000 (600) (5,200) (8,800) (9,400) (13,000) ,WjpkPjp (600) (5,200) (8,800) (9,400) (13,000) (12,100)

ck;Kila epWtdj;jpdhy; etk;gu; 20X1 ,ypUe;J [{d; 20X2 tiuahd

fhyg;gFjpf;F ,izg;G A ,y; fhl;lg;gl;l ghjPL nra;ag;gl;l juTfs; ckf;F

mspf;fg;gLfpd;wJ. ,it jahupf;fg;gl;Ls;s Vida njhopw;gL

ghjPLfspypUe;J gpupj;njLf;fg;gl;Ls;sd. ckf;F gpd;tUtdTk; $wg;gl;Ls;sJ. (a) tpw;gidapy; 40% fhRf;Fk; 60% flDf;Fk; Nkw;nfhs;sg;gLfpwJ.

fld;tpw;gidfs; mk;khjtpw;gidapd;; ,uz;L khjq;fspd; gpd;du;

nrYj;jg;gLfpwJ. (b) nfhs;tdTfSf;F nfhs;tditj; njhlu;e;J tUk; khjj;jpy; nrYj;jg;gLfpwJ. (c) 75% khd $ypfs; me;j khjj;jpYk; 25% njhlu;e;J tUk; khjj;jpYk;

nrYj;jg;gLfpd;wJ. (d) Nke;jiyfs; mit Vw;gl;ljw;F gpd;du; tUk; khjj;jpy; nrYj;jg;gLfpd;wJ. (e) gq;fpyhgq;fs; mit gpufldg;gLj;jg;gl;L %d;W khjq;fspd; gpd;du;

nrYj;jg;gLfpwJ. (f) %yjd nrytpdk; mitNaw;gl;L ,uz;L khjq;fspd; gpd;du; nrYj;jg;gLfpd;wJ. (g) 1 [{dtup 20X2 ,y; Muk;g fhR kPjp &gh 15>000>000.

,izg;G A et X1 br X1 [{d X2 ngg;X2 khu; X2 Vg; X2 Nk X2 [{d; X2

& '000 & '000 &'000 &'000 & '000 & '000 & '000 & '000 tpw;gid 80,000 100,000 110,000 130,000 140,000 150,000 160,000 180,000 nfhs;tdT 40,000 60,000 80,000 90,000 110,000 130,000 140,000 150,000 $ypfs; 10,000 12,000 16,000 20,000 24,000 28,000 32,000 36,000 Nke;jiy 10,000 10,000 15,000 15,000 15,000 20,000 20,000 20,000 gq;fpyhgk; 20,000 40,000 %yjd nrytpdk; 30,000 40,000

Njitg;gLtJ

20X2 [{d; khj Kbtpy;; nfhz;Lnry;yg;gLk; Njwpa fhRkPjpiaf; fzpg;gpLf.

tpdh kPz;Lk; fhRg;ghjPL

Draft Version


350 CA Sri Lanka

20X2 [{d; khj Kbtpy;; nfhz;Lnry;yg;gLk; Njwpa fhRkPjp

[{dpy; tpepNahfj;ju; nfhLg;gdTf;fhf vt;tsT gzk; ghjPL nra;ag;gl

Ntz;Lk; vdf; fzpg;gpLf.

A &gh10,500,000 B &gh 14,000,000 C &gh24,500,000 D &gh 30,000,000

tpil

&gh(156,000,000) .

nra;iffs;

[{dtup ngg;utup

khu;r; Vg;upy; Nk [{d;

&ghkpy; &ghkpy; &ghkpy; &ghkpy; &ghkpy; &ghkpy; ngWtdTfs; tpw;gidtUkhdk;

fhR 44

52

56

60

64

72 fld; 48 60 66 78 84 90

92 112 122 138 148 162 nfhLg;gdTfs;

nfhs;tdTfs; 60

80

90

110

130

140 $ypfs; 75% 12

15

18

21

24

27

25% 3 4 5 6 7 8 Nke;jiyfs; 10 15 15 15 20 20 gq;fpyhgq;fs; 20 %yjd 30 40 nrytpdk;

85

114

178

152

181

235

NjwpafhNrhl;lk; 7 (2) (56) (14) (33) (73) kPjpfP.nfh.t. 15 22 20 (36) (50) (83) kPjpfP.nfh.nr 22 20 (36) (50) (83) (156)

tpdh ABC fk;gdp ABC fk;gdpf;fhd gpd;tUk; jfty;fs; fpilf;ff;$bajhfTs;sd.

ghjPLnra;ag;gl;l tpw;gid

Nk

&gh '000 30,000

[{d;

&gh '000 40,000

tpw;gidapd; rjtPjkhf nkhj;j,yhgk; 30% 30% tpw;gidf;fpuaj;jpd;rjtPjkhf,Wjptpahghunrd;kjpfs;

50% 50% Muk;g,Ug;G ,y;iy ,y;iy

,Wjp,Ug;G ,y;iy ,y;iy

Njitg;gLtJ

Draft Version


CA Sri Lanka 351

tpil

tpil C MFk;. Nk

[{d;

tpw;gid

&gh '000 30,000

&gh '000 40,000

nkhj;j,yhgk; (@ 30%) 9,000 12,000 tpw;gidf;fpuak; (tpw;gid– nkhj;j,yhgk;) 21,000 28,000 ,Wjptpahghu nrd;kjpfs; (@ 50%) 10,500 14,000

[{d; Muk;g nrd;kjpfs;

&gh'000

nrYj;jNtz;ba njhifapd; mjpfupg;G (tpw;gidf;fpuak;)

28,000

[{d; ,Wjp nrd;kjpfs; (14,000) [{dpy; nrYj;j Ntz;ba njhif 24,500

4.2.5 cjhuzk;: fhRg;ghjPLfis cgNahfpj;J

NkNy tpdhtpy; ,izg;G A ,y; fhl;lg;gl;l tpw;gidia mjpfupf;f

cjTtjw;fhf Nkyjpf Neu $ypr;rpl;il kw;Wk; mjpfupf;fg;gl;l ,Ug;G

kl;lq;fis <Lnra;Ak;nghUl;L &gh 50>000>000 cr;rtuk;Gila

tq;fpNkyjpfg;gw;W xd;W xOq;FgLj;jg;gl;Ls;sJ vd itj;Jf;nfhs;Nthk;. Njitg;gLtJ:

,t;tpdhTf;F tpilaspf;ifapy; jahupf;fg;gl;l fhRg;ghjPl;by; jug;gl;l

eltbf;iffspd; rhj;jpaj;jd;ik njhlu;gpy; MNyhrid $Wf.

jPu;T

Nkyjpfg;gw;W xOq;Ffs; MW khj fhyg;gFjpf;F tpahghuj;jpd;

fhRj;Njitia rkhspf;f NghJkhditay;y. Gs;sptpguq;fs;

ajhu;j;jkhditahapd;> vjpu;fhyj;jpy; vjpu;Nehf;Fk; rpf;fy;fisj;jtpu;g;gjw;F

jw;NghJ eltbf;if vLf;fg;gl Ntz;Lk;. gpd;tUtd rhj;jpakhd

eltbf;iffshFk;.

(a) nraw;ghLfs; Fiwf;fg;glyhk;.

(b) Vida fhR%yq;fis fz;Lgpbf;fyhk;. cjhuzkhf> %yjd

nrytpdj;jpw;F epjpapLtjw;F ePz;lfhyf;flidAk;> gz nrd;kjpia

tpiuthf mspg;gjw;F thbf;ifahsuplkpUe;J fhuzfhupauPjpahd

xOq;Fk;. (c) fld; Nrfupg;ig tpiuTgLj;Jtjw;fhd Mw;wiy Nkw;nfhs;syhk;. (d) tpepNahfj;ju;fSf;fhd nfhLg;gdit jhkjg;gLj;jyhk;.

(e) gq;fpyhgf;nfhLg;gdTfs; gpw;Nghlg;glyhk;. ( ,J xU rpwpa fk;gdp

vd;gij njhiffs; Rl;bf;fhl;Lk;. clikahsdhy; epu;tfpf;fg;gLtjw;F

rhj;jpakhdJ) (f) Copau;fs; Fiwthd tUkhdtPjj;jpy; Ntiy nra;tjw;F

Draft Version


350 CA Sri Lanka

Jhz;lg;glyhk;. Fwpg;ghf tUlhe;j cgfhug;gzk; my;yJ ,yhg

gfpu;T cld;gbf;if.

Draft Version


CA Sri Lanka 351

(g) NkyjpfNeuf;nfhLg;gdTj;njhifiaf; Fiwg;gjw;F Nkyjpf Copau;

mku;j;jg;glyhk;.

(h) ,Ug;Gitg;Gf;nfhs;if kPsha;T nra;ag;gl Ntz;Lk;. ,J fhir

Klf;fp itj;jpUf;Fk; ,Ug;igf; Fiwj;J> eilKiw cw;gj;jpapypUe;J

Nfs;tpia g+u;j;jpnra;tJ rhj;jpakhfyhk;.

4.3 gpujhd ghjPLfs;

xU tpahghuk; vjpu;tUk; fhyg;gFjpf;F mjdJ ,yhgfuj;jd;ik kw;Wk;

mjdJ epjp epiyikia kjpg;gpl tpUk;GtJld;> mjdJ fhR

epiyikiaAk; vjpu;T$w tpUk;GfpwJ. ,J gpujhd ghjPl;bd; xU gFjpahd

ghjPl;L ,yhgel;lf;$w;W kw;Wk; epjpepiyikf;$w;W Mfpa ,uz;bdJk;

jahupg;ig cs;slf;FfpwJ.

cq;fsJ KE2 ghltpjhdk; ePq;fs; gpujhd ghjPl;il kl;Lk;

tpsq;fpf;nfhz;lhy; NghJk; vd Rl;bf;fhl;LfpwJ. kWGwk; $wpd;> ePq;fs;

gpujhd ghjPl;il jahupf;Fk;gb Ntz;lg;gl khl;Bu;fs;. ePq;fs;

tpsq;fpf;nfhs;tjw;F VJthf ehk; fPNo cjhuzj;ij mspj;Js;Nshk;.

4.3.1 cjhuzk;: ghjPL nra;ag;gl;l ,yhgel;lf;$w;Wk; epjpepiyikf;$w;Wk;

Njitg;gLtJ:

gpupT 5.4 ,d; jfty;;fisg; gad;gLj;jp mu;[{dh`pd;dpapd; 31 khu;r; 20X9 ,y; Kbtile;j MW khjq;fspw;fhd ghjPL nra;ag;gl;l

,yhgel;lf;$w;iwAk; mj;jpfjpapy; cs;sthwhd ghjPL nra;ag;gll

epjpepiyikf;$w;iwAk; jahupf;Ff.

jPu;T

,yhgel;lf;$w;W NeubahdJ. KjyhtJ tpguk; tpw;gidahFk;. ,J gpupT

5.4 (c) ,d; jfty;fspypUe;J kpfTk; ,yFthf fzpg;gplg;gl KbAk;.

,yhgel;lf;$w;Wf;fhf jug;gl;l khjhe;j tpw;gid vz;iz $l;LtJ

NghJkhdJ. ,Wjp tUkjpfs; gw;wp ftiyg;glj; Njitapy;iy.

mNjNghd;W> gpupT 5.4(d) ,y; cs;slf;fg;gl;l nkhj;j ,yhgk; kPjhd

jfty;fspypUe;J tpw;gidf;fpuak; Neubahf fzpg;gplg;gLfpwJ.

gpujhd ghjPlhdJ midj;J cgghjPLfspdJk; xd;wpizg;ig toq;FfpwJ.

rhjhuzkhf ,J ghjPL nra;ag;gl;l ,yhgel;lf;$w;W> ghjPL nra;ag;gl;l

epjpepiyikf;$w;W kw;Wk; fhRg;ghjPL vd;gtw;iwf; nfhz;bUf;Fk;.

Draft Version


354 CA Sri Lanka

31 khu;r; 20X9 ,y; Kbtile;j MWkhjq;fspw;fhd

tpahghu vjpu;T$wYk; ,yhgel;lf; $w;Wk;

&ghkpy; &ghkpy;

tpw;gid (3 kpy;ypad; + (2 ×6 kpy;ypad;) + (3 ×10.5kpy;ypad;) 46.5 tpw;gidf;fpuak;(2/3 ×&gh46.5kpy;ypad;) 31 nkhj;j,yhgk; 15.5 nryTfs;

Xl;lr;nryTfs; (6 ×&gh1.6kpy;ypad;) 9.6 Nja;khdk; (&gh 8 kpy;ypad;×20%×6/12) 0.8

10.4 Njwpa,yhgk; 5.1

epjpepiyikf;$w;wpy; tplaq;fs; gpd;tUkhW fhl;lg;gLk;.

(a) ,Ug;G Muk;gf;nfhs;tdT &gh 5>000>000 I nfhz;bUf;Fk;. (b) tUkjpfs; ngg;utupapYk; khu;r;rpYk; Nkw;nfhs;sg;gl;l tpw;gidfis

nfhz;bUf;Fk; (KiwNa Vg;upy; Nk tiu nrYj;jg;glhjit) (c) fzf;fPl;L nrd;kjpfs; khu;r;rpy; Nkw;nfhs;sg;gl;l nfhs;tdTfisf;

nfhz;bUf;Fk; (Vg;upy;tiu nrYj;jg;glhjit). (d) fhRg;ghjPl;by; tq;fpNkyjpfg;gw;wpd; ,Wjpf;fhR njhif

fzpg;gpglg;gLk;.

ehk; jw;NghJ mu;[{dh`pd;dpapd; gpujhd ghjPl;bd; rfy %yq;fisAk;

jahupj;Js;Nshk;: gpupT 5.5 ,ypUe;J ghjPL nra;ag;gl;l ,yhgel;lf;$w;W;

epjpepiyikf;$w;W> kw;Wk; ghjPL nra;ag;gl;l fhNrhl;lk; vd;gd.

31 khu;r; 20X9,y; epjpepiyikf;$w;W vjpu;T$wy; &ghkpy;

eilKiway;yh nrhj;Jf;fs; (8 kpy;ypad;– 0.8 kpy;yp) 7.2 eilKiwr;nrhj;Jf;fs; ,Ug;Gf;fs;

5

tUkjpfs; (2 ×&gh 10.5 kpy;ypad;) 21 26 eilKiwg;nghWg;Gf;fs; tq;fpNkyjpfg;gw;W

12.1

tpahghu tpepNahfj;ju; (khu;r; nfhs;tdTfs;)

h ) 7

19.1 Njwpa eilKiwr;nrhj;Jf;fs; 6.9

14.1 cupikahsupd; tl;b mwpKfk; nra;ag;gl;l %yjdk;

15

,f;fhyg;gFjpf;fhd ,yhgk; 5.1 fop gw;Wf;fs; (6) epWj;jpitf;fg;gl;l gw;whf;Fiw (0.9)

14.1

Draft Version


CA Sri Lanka 355

5 gpw;nryTk; efUk; ruhrup KiwAk;

5.1 ,opTtu;f;f KiwAk; gpw;nryTg;gFg;gha;Tk; 5.1.1 mwpKfk;

gpw;nryTg;gFg;gha;tpd; ,opTtu;f;f Kiw Y = a +bX ,y; a kw;Wk; b ,w;fhd gpd;tUk; rkd;ghl;il gad;gLj;JtJld; njhlu;GgLfpwJ.

b = n∑XY−∑X ∑Y n∑X2 −(∑X)2

a = ∑Y −b ∑X n n

,q;F n Nrhbj;juTfspd; vz;zpf;ifahFk;.

ngwg;gl;l rpwe;j nghUj;jkhdNfhL X ,d;kPjhd Y ,d;gpw;nryit gpujpepjpj;Jtk; nra;fpwJ.

#j;jpuj;jpy; X IAk; Y IAk; khw;Wtjd; %yk; xU NtWgl;l rpwe;j

nghUj;jkhd NfhL ngwg;glyhk;. ,J gpd;du; Y,d; kPjhd X ,d;

gpw;nryitg; Y (X = a + bY) gpujpepjpj;Jtg;gLj;Jk;. guPl;ir Nehf;fj;jpw;fhf

vg;NghJk; X rhuh khwpahfTk;>Y rhu;e;j khwpahfTk; ,Uf;Fkplj;J vg;NghJk; X ,d; kPjhd Y ,d; gpw;nryT gad;gLfpwJ. ,tw;wpd; ngWkjpia jug;gl;l

X ,d; ngWkjpf;fhf ehk; vjpu;T$Wtjw;F tpUk;GfpNwhk;. xU

fhyj;njhlupy; X Neuj;ij gpujpepjpj;Jtk; nra;fpwJ.

5.1.2 cjhuzk;: ,opTtu;f;f Kiw

(a) jug;gl;l VjhtJ ntspaPl;Lj;njhiff;fhd vjpu;ghu;f;fg;gl;l fpuakl;lj;ij

jPu;khdpg;gjw;fhd rkd;ghl;il ,opTtu;f;f Kiwiag; gad;gLj;jpf;

fzpg;gpLf. ePq;fs; khwpfs; X I (ntspaPL) MfTk;> Y I

(nkhj;jf;fpuak;) MfTk; nfhs;syhk;.

fhyk; 1 2 3 4 5 ntspaPL ('000myFfs;) 20 16 24 22 18 nkhj;jf;fpuak; (& 000) 82 70 90 85 73

(b) ntspaPL 22>000 myFfshapd;> nkhj;jf;fpuaj;jpw;fhd ghjPl;ilj; jahupf;Ff.

(c) ,izTf;Fzfj;ijf; fzpg;gpl;L ntspaPl;bw;Fk; fpuaj;jpw;FkpilNa

cau;thd ,izT cs;sjh vd Rl;bf;fhl;Lf.

gpw;nryTg;gFg;gha;T (,opT tu;f;f Kiw) rpwe;j nghUj;jkhd Nfhl;il

kjpg;gpLtjw;fhd xU El;gkhFk;. rpwe;j nghUj;jkhd Nfhl;bw;fhd rkd;ghL

jPu;khdpf;fg;gl;lJk; vjpu;T$wy; Nkw;nfhs;sg;glyhk;.

fw;gjw;fhd #j;jpuk;

Draft Version


356 CA Sri Lanka

200×(5×32,278−4002) 200×1,390

jPu;T

(a) nra;iffs;

X Y XY X2 Y2

20 82 1,640 400 6,724 16 70 1,120 256 4,900 24 90 2,160 576 8,100 22 85 1,870 484 7,225 18 73 1,314 324 5,329

∑X = 100 ∑Y = 400 ∑XY =8,104 ∑X2 = 2,040 ∑Y2 = 32,278

n = 5(x kw;Wk; y ngWkjpfSf;F 5 Nrhbj;juTfs; cs;sd.

b = n∑XY−∑X∑Y n∑X2 −(∑X)2

= 40,520−40,000

10,200−10,000

= (5×8,104)−(100×400) (5×2,040)−1002

= 520= 2.6 200

∑Y ∑X 400 100 a = n − b n = 5 – 2.6 ×

= 28

5

Y = 28 +2.6X

,q;F Y = nkhj;jf;fpuak; &gh 000;’,y;; X = ntspaPL Mapuk; myFfspy;.

epiyahd fpuaq;fs; &gh 28>000 vdTk; (X = 0 Mf ,Uf;Fk;NghJ

fpuak; &gh 28>000) mynfhd;wpw;fhd khWk;fpuak; &gh 2.60 vdTk;

Fwpf;f.

(b) ntspaPL 22>000 myFfshapd;> ehk; fpuak; 28 + 2.6 ×22 = 85.2 = &gh 85,200

Mf ,Uf;Fk; vd vjpu;ghu;g;Nghk;.

(c) r= 520 = 520 = 520 = +0.99 527.3

5.1.3 gpw;nryTf;NfhLk; fhyj;njhlUk; xU fhyj;njhlupy; gpw;nryTf;Nfhl;ilf; (xU Nghf;Ff;NfhL) fzpg;gpLtjw;Fk;

xNu El;gk; gpuNahfpf;fg;glyhk;. Fwpg;ghf ,J vjpu;T$wy; Nehf;fj;jpw;F

cgNahfkhdJ. ,izitg;Nghd;Nw tUlq;fs; 0 ,ypUe;J Nky;Nehf;fp

nry;yyhk;.

Draft Version


CA Sri Lanka 357

tpw;gidapd; Nghf;Ff;Nfhl;ilf; fzpg;gpl;L ‘,izT’ vd;w jiyg;gpYs;s

tpdhtpd; juTfisg;gad;gLj;jp 20Y2 kw;Wk; 20Y3 ,w;fhd tpw;gidia

vjpu;T$Wf.

‘,izT’ ,y; cs;s tpdhtpw;Fupa nra;iffisg; gad;gLj;jy;:

b = (5𝑥𝑥134) − (10𝑥𝑥78))/((5𝑥𝑥30) − (10)2 = 670−780150−100

= 2.2

(5×30)−(10)2

a = ∑𝑌𝑌𝑛𝑛

- b ∑𝑋𝑋𝑛𝑛

= 785

(−2.2 𝑥𝑥 10)5

= 20

∴Y = 20 – 2.2X ,q;F 20X7 ,y; X = 0, 20X8 ,y;X = 1 vd;gjhf ,Uf;Fk;.

Nghf;Ff;Nfhl;il gad;gLj;jp> 20Y2 ,y; (tUlk; 5) vjpu;T$wg;gl;l tpw;gid

gpd;tUkhwpUf;Fk;:

20 – (2.2 ×5) = 9 mjhtJ 9,000 myFfs;

20Y3 ,y; (tUlk; 6) vjpu;T$wg;gl;l tpw;gid gpd;tUkhwpUf;Fk;:

20 – (2.2 ×6) = 6.8 mjhtJ 6,800 myFfs;.

rkd;ghL Y = 300 – 4.7X If; fz;Lgpbg;gjw;F gpw;nryTg;gFg;gha;T

gad;gLj;jg;gl;lJ. ,q;F X fhyk; (fhyhz;by;) Y tpw;gid kl;lk; Mapuk;

myFfspy;. Njitg;gLtJ:

X = 0, 20X0 fhyhz;L 1 Ig; gpjpepjpj;Jtk; nra;fpwJ vd

jug;gl;lijf;nfhz;L 20X5 fhyhz;L 4 ,w;fhd tpw;gid kl;lj;ij

vjpu;T$Wf.

X = 0,20X0 fhyhz;L 1 ,w;F njhlu;GgLfpwJ.

vdNt X = 23, 20X5 fhyhz;Lf;F 4 ,w;F njhlu;GgLfpwJ.

vjpu;T$wpatpw;gid = 300 – (4.7 ×23) = 191.9 = 191,900 myFfs;

tpdh Nghf;Ff;NfhL

tpil

tpdh gpw;nryTg;gFg;gha;T

tpil

Draft Version


358 CA Sri Lanka

36 khj fhyg;gFjpf;F tpw;gid fPNojug;gLk; gpw;nryTf;Nfhl;by;

fz;Lgpbf;fg;gl;Ls;sJ. Y = 14.224 + 7.898X ,q;F Y tpw;fg;gl;l nghUs;fspd; vz;zpf;ifiaAk;> X khjj;ijAk; gpujpepjpj;Jtk; nra;fpwJ.

Njitg;gLtJ:

khjk; 37,y; tpw;fg;gLk; nghUl;fspd; vz;zpf;ifapd; vjpu;T$wiyf; fzpg;gpLf.

Y = 14.224 +7.898X = 14.224 + (7.898 × 37) = 306.45 = 306 myFfs;

5.1.4 gpw;nryTg;gFg;gha;T vjp;u;T$wypd; ek;gfj;jd;ik

(a) Vfgupkhzj;njhlu;gw;w epiyapYk; ,uz;L khwpfSf;fpilNa

Vfgupkhzj;njhlu;G cs;sjhff; nfhs;sg;gLfpd;wJ. (xU rkd;ghL

Vfgupkhz gpw;nryTg; gFg;gha;it xU Neu;Nfhl;L tbtj;jpy;

mspf;fpd;wikahy;)

(b) xU khwpapd; ngWkjp Y> ,d;ndhU khwpapd; X ngWkjpapypUE;J

kjpg;gplg;glyhk; my;yJ vjpu;T$wg;glyhk; vdf; nfhs;fpwJ.

cz;ikapNyNa Y,d; ngWkjp, X ,y; khj;jpukd;wp Vida gy

fhuzpfspy; jq;fpapUf;fyhk;.

(c) vjpu;T$wYf;F ,J gad;gLj;jg;gLk;NghJ fle;j fhyj;jpy; vd;d

epfo;e;jNjh mJNt vjpu;fhyj;jpw;fhd Kd;Ndhbahf ,Uf;Fk; vdf;

nfhs;fpwJ.

(d) rpwe;j nghUj;jkhd Nfhl;il fzpg;gpLk;NghJ X ,w;fhd ngWkjpfspd; xU tPr;R ,Uf;Fk;. cjhuzk; 4.2 ,y; NfhL Y = 28 + 2.6X ,y; ntspaPl;bd; ngWkjpfs; X = 16 ,ypUe;J X = 24 tiuahd tPr;Rf;Fs;

,Uf;Fk; vd juTfspypUe;J vjpu;T$wg;gl;lJ. X ,w;Fk; Y ,w;Fk;

,ilapyhd njhlu;gpd; msitg;nghWj;J> vjpu;fhyj;jpy; Y ,w;fhd

ngWkjpfis vjpu;T$Wtjw;F> X ,d; ngWkjp 16 ,ypUe;J 24

tiuahd tPr;Rf;Fs; ,Uf;fpwJ vd mspf;fg;gl;ljw;Nfw;g ehk;

kjpg;gplg;gl;l rpwe;j nghUj;jkhd Nfhl;il ghJfhg;ghf gad;gLj;jyhk;.

X = 10, my;yJ 30, my;yJ VjhtJ Vida ngWkjp 16 – 24 ,w;F ntspNa ,Uf;Fk;NghJ ehk; Y ,w;fhd ngWkjpia vjpu;T$Wtjw;F

#j;jpuj;ij gad;gLj;jpdhy; ehk; Fiwthd ghJfhg;ig

nfhz;bUg;Nghk;. Vnddpy;> ehk; KjyhtJ ,lj;jpy; Nghf;F Nfhl;il

mikg;gjw;F gad;gLj;jg;gl;l X ngWkjpfspd; tPr;Rf;F ntspNa Nghf;F NfhL nghUe;JfpwJ vd vLNfhs; nfhs;s Ntz;bapUe;jpUf;Fk;.

tpdh vjpu;T$wy;

tpil

vy;yh vjpu;T$wy; El;gq;fisg;Nghd;Wk; gpw;nryTg;gFg;gha;tpypUe;jhd

ngWNgWfs; KOtJkhf ek;gpf;ifAilaitahapUf;fh.

gpw;nryTg;gFg;gha;it gad;gLj;jp Nkw;nfhs;sg;gLfpw vjpu;T$wiy gy;NtW

fhuzpfs; ghjpf;fpd;wd.

Draft Version


CA Sri Lanka 359

(i) ,ilr;nrUfy; vd;gjd; fUj;J mDkhdpf;fg;gl;l tPr;rpd; ,uz;L

mjPj Gs;spfSf;fpilNa xU ngWkjpia vjpu;T$Wtjw;F rpwe;j

nghUj;jkhd Nfhl;il gad;gLj;jyhFk;.

(ii) Gwr;nrUfy; vd;gjd; fUj;J ,uz;L mjPj Gs;spfisAk; tpl

ntspNa xU ngWkjpia vjpu;$Wtjw;F rpwe;j nghUj;jkhd

Nfhl;il gad;gLj;jyhFk;. fhyj;njhliu vjpu;T$Wtjw;F Vfgupkhz gpw;nryTg;gFg;gha;T

gad;gLj;jg;gLk;NghJ (X ngWkjpfs; fhyj;ij

gpujpepjpj;Jtg;gLj;Jk;NghJ) mJ Nghf;Ff;NfhL vjpu;fhyj;jpy;

Gwr;nrUfyhf ,Uf;fyhk; vdf;nfhs;fpwJ. ,J xU rpwe;j vLNfhshf

,Uf;fNtz;ba mtrpakpy;iy.

(e) vjpu;T$wy; nra;Kiwiag; Nghd;W fpilf;ff;$ba juTfspd; njhifAk;

kpf Kf;fpakhdjhFk;. ,izT cau;thf ,Ue;jhYk;> ehk; gj;J Nrhb

ngWkjpfis tpl Fiwthf itj;jpUe;jhy;> ehk; VjhtJ vjpu;T$wy;

njhlu;gpy; ek;gpf;ifaw;wjhff; fUjyhk;. (,J vy;yh fpilf;ff;$ba

juTfisAk; gad;gLj;Jtjdhy;> rpjwy; tiuG KiwapYk; ghu;f;f mjp

$ba ek;gpf;ifj;jd;ikia mspf;fyhk;)

(f) vjpu;T$wypd; ek;gpf;ifj;jd;ik gpw;nryTg;gFg;gha;T rkd;ghl;il

jPu;khdpg;gjw;F Nrfupf;fg;gl;l juTfspd; ek;gpf;ifj;jd;ikapy;

jq;fpAs;sJ. juTfs; Jy;ypakhfNrfupf;fg;;glhtpbd;> my;yJ

gad;gLj;jg;gl;l juTfs; jtwhdjhapd;;> vjpu;T$wy;fs;

Vw;Wf;nfhs;sg;gl ,ayhky; Nghfyhk;. ,Ug;gpDk; JzpTf;Fzfk; fzpg;gplg;gLtjd; %yk;> kjpg;gplg;gl;l Nfhl;bd;

Y= 28 + 2.6X ek;gpf;ifj;jd;ik nrt;it ghu;f;fg;gl KbAk;. gpupT 4.2 ,d;

cjhuzj;jpw;fhd tpilapypUe;J ehk; r = 0.99 vd mwpfpNwhk;. ,J xU

cau;thd rhjfkhd ,izthFk;. r2 = 0.9801, vd;gJ 98.01% khd fpua NtWghL njhif khw;wj;jpdhy; tpsf;fg;gl KbAk; vd Rl;bf;fhl;LfpwJ. ,J

mNefkhf> ngUksT ek;gpf;ifj;jd;ikia kjpg;gPLfspd; kPJ itf;fyhk;

vd gupe;Jiuf;Fk;;.

X ,w;Fk; Y ,w;Fk; ,ilNa (r = ±1) xU g+uzkhd Vfgukhzj;njhlu;G

,Ue;jhy;> ehk; jug;gl;l X ,d; ve;jnthU ngWkjpapypUe;Jk; Y I kpFe;j ek;gpf;ifAld; vjpu;T$wyhk;.

,izTf;Fzfk; cau;thf ,Ue;jhy; (cjhuzkhf r=0.9 ) cz;ikahd

ngWkjpfs; ahTk; gpw;nryTf;Nfhl;bw;F mz;kpj;jjhf ,Uf;Fk;. vdNt>

vjpu;T$wy;fs; ntFnjhiytpy; ,Uf;f $lhJ. ,izT 0.7 ,w;F fPohf

,Ue;jhy;> vjpu;T$wy;fs; Y ,d; rhj;jpakhd ngWkjpf;F kpfTk; fbdkhd topfhl;bia kl;LNk toq;Fk;;.

5.1.5 gpw;nryTg;gFg;gha;tpd; mD$yq;fs;

(a) vy;yh juTfisAk; ftdj;jpy; vLj;J xU cWjpahd rpwe;j nghUj;jkhd Nfhl;il jUfpwJ.

(b) Vfgupkhznjhlu;G juTfis tpidj;jpwdhf gad;gLj;jpf;nfhs;fpwJ.

mj;Jld;> xg;gPl;lstpy; rpwpa juTj;njhFjpfSld; rpwe;j ngWNgWfs;

ngwg;glyhk;.

Draft Version


360 CA Sri Lanka

(c) khwpfSf;fpilNaahd Kf;fpaj;Jtk; / ek;gpf;if Gs;sptpguuPjpahf

gupNrhjpf;fg;glyhk;. (Mdhy; ePq;fs; KE2 ,w;F ,J gw;wpa tpguq;fis

mwpa Njitapy;iy)

(d) mNefkhd nra;Kiwfs; Vfgupkhzj;njhlu;Gilad. vdNt> ,it

gpw;nryTg;gFg;gha;tpd; %yk; tpgupf;fg;gLfpd;wd. mNefkhf

Vfgupkhzj;njhlu;Gfs; ,y;yhjnjhlu;Gfs; $l xU FWf;Ftopapy;

Vfgupkhzj;njhlu;G khjpup %yk; mz;zsthf kjpg;gplg;glyhk;.

Draft Version


CA Sri Lanka 361

5.2 efUk; ruhrup Kiw

,e;j khjhe;j tpw;gid vz;fisg; ghu;f;f. tUlk; 6 tpw;gid

&gh '000 Mf];l; 0.02 nrg;nuk;gu; 0.04 xf;Nuhgu; 0.04 etk;gu; 3.20 bnrk;gu; 14.60

tpahghuk; Ntfkhf tpuptile;J tUtJNghy; njupfpwJ. vdNt mJ xU

topapy; jhd;. Mdhy;> ,e;j tpahghuk; xU ijg;nghq;fy; ml;il

cw;gj;jpahsu; vd;gJ cq;fSf;Fj;; njupe;jhy;> ,e;j [{dtup tpw;gid

kPz;Lk; rupe;J tpLk; vd;gjpy; Iakpy;iy vd;gij ePq;fs; cldbahfg;

ghu;g;gPu;fs;. Ntnwe;j Neuj;ijAk;tpl ijg;nghq;fy; gUtj;jpy; ,e;j tpahghuk; rpwg;ghf

nraw;gLk; vd;gJ ntspg;gil. – Gs;sptpgutpayhsu;; thjplNtz;ba gUtfhy

khWjy; MFk;. tpohf; fhyj;jpy; FWfpa fhy cau;T jtpu fhyg;Nghf;fpy;

tpw;gidg;Nghf;F cau;T cs;sjh ,y;iyah - nkhj;j tpahghuk; rpwg;ghf

nraw;gLfpwjh ,y;iyah vd;gij khjhe;j tpguq;fisg; gad;gLj;jp mtu;

my;yJ mts; vt;thW nrhy;y KbAk;? xU tUlj;jpw;F Kd;ida Gs;sptpguq;fSld; Gs;sptpguq;fis xg;gpLtJ xU

re;ju;g;gk;. ,Ug;gpDk;;> mNefkhd tplaq;fs; gd;dpnuz;L khjq;fSf;F

Nkw;gl;l fhyj;jpy; epfoyhkhjyhy;> ,j;jifa xg;gPL jtwhf topelj;jyhk;.

– cjhuzkhf> Gjpa cw;gj;jpg;nghUs;fs; jw;NghJ cw;gj;jp nra;ag;glyhk;.

kw;Wk; tpiyfSk; khwpapUf;Fk;.

cz;ikapy; gUtfhy NtWghLfspypUe;J Nghf;if NtWgLj;Jtjpy; ,e;j

gpur;ridia jPu;g;gjw;F gy;NtW topfs; cs;sd. ,j;jifa xU Kiw

efUk; ruhrupfs; vd miof;fg;gLfpwJ. ,k;Kiw fhyj;njhlupypUe;J

gUtfhy (my;yJ Row;rp) khWjy;fis xU ruhrupg;gLj;jy; nra;Kiw

%yk; mfw;w Kaw;rpf;fpwJ. vdNt> Nghf;ifg; gpujpepjpj;Jtk; nra;Ak;

vz;fspd; njhFjpia tpl;LtpLfpwJ.

5.2.1 efUk; ruhrup %yk; Nghf;iff; fz;Lgpbj;jy;

xUefUk; ruhrup xU epiyahd vz;zpf;ifAila fhyg;gFjpfspd;

KbTfspd; ruhrupahFk;. ,J gy;NtW fhyg;gFjpfspd; ruhrup vd;gjhy;> ,J

KOf;fhyg;gFjpapdJk; eLg;Gs;spAld; njhlu;GilajhFk;.

efUk; ruhrupfisg; gad;gLj;jy; %yk; Nghf;iff; fz;Lgpbf;Fk; xU

KiwahFk;. KbTfspd; ,ul;il vz;fspd; efUk; ruhrupiaf;

fz;lwpAk;NghJ ,uz;lhtJ efUk; ruhrup fzpg;gplg;gl Ntz;bapUf;Fk;

vd;gij epidtpy; nfhs;f. vdNt> Nghf;Fg; ngWkjpfs; Fwpg;gpl;l

cz;ikahd vz;fSld; njhlu;GgLj;jg;gl KbAk;.

Draft Version


362 CA Sri Lanka

5.2.2 cjhuzk;: efUk; ruhrupfs;

tUlk; tpw;gid myFfs;

20X0 390 20X1 380 20X2 460 20X3 450 20X4 470 20X5 440 20X6 500

Njitg;gLtJ:

%d;W tUl fhyg;gFjpf;F tUlhe;j tpw;gidapd; efUk; ruhrupiaf; fzpg;gpLf.

jPu;T

(a) 20X0-20X2 tiuahd %d;W tUlfhyg;gFjpapd; ruhruptpw;gid

(390+380+460) 3

= 12303

= 410

,e;j ruhrup fhyg;gFjpapd; eLtUlj;Jf;F> 20X1 njhlu;GilaJ.

(b) mNjNghd;W 20X1-20X3 tiuahd %d;W tUlfhyg;gFjpapd; ruhruptpw;gid (380+460+450)

3 = 1290

3 = 430

,e;j ruhrup fhyg;gFjpapd; eLtUlj;Jf;F> 20X2 njhlu;GilaJ.

(c) NkYk; ruhrup tpw;gidfs; gpd;tUtdtw;iwj; jUtjw;fhf 20X2 – 20X4, 20X3 – 20X5 kw;Wk; 20X4 – 20X6 fhyg;gFjpfSf;Fk; fz;Lgpbf;fg;glyhk;. tUlk; tpw;gid 3 tUl tpw;gidfspd;

efUk; nkhj;jk; 3 tUl tpw;gidfspd;

efUk; ruhrup (÷3) 20X0 390 20X1 380 1,230 410 20X2 460 1,290 430 20X3 450 1,380 460 20X4 470 1,360 453 20X5 440 1,410 470 20X6 500

gpd;tUk; Fwpg;Gf;fisf; ftdpAq;fs;.

(i) efUk; ruhrup njhlu; 20X1 ,ypUe;J 20X5 tiuapyhd

tUlq;fSld; njhlu;Gila Ie;J Gs;sptpguq;fisf; nfhz;lJ.

mry; njhlu; 20X0 ,ypUe;J 20X6 tiuapyhd tUlq;fSf;fhd VO

Gs;sptpguq;fisf; nfhz;lJ.

(ii) tpw;gidapy; xU Nky;Nehf;fpa Nghf;F fhzg;gLfpwJ. ,J

xt;nthU tUlKk; cz;ikahd tpw;gidapd; mry; njhlupYk;

ghu;f;f efUk; ruhrupj;njhlupypUe;J kpfTk; ftdpf;fj;jf;fJ.

Draft Version


CA Sri Lanka 361

5.2.3 KbTfspd; ,ul;il vz;fspd; efUk; ruhrupfs;

Kd;ida cjhuzj;jpy;> xw;iw vz;fisAila fhyg;gFjpfspd; KbTfspd;

efUk; ruhrupfs; vLf;fg;gl;ld. gpd;du; ruhrup KOf;fhyg;gFjpapdJk;

eLg;Gs;spAld; njhlu;Gilajhf ,Ue;jJ. ,ul;il vz;fisAila fhyg;gFjpfspd; KbTfspd; efUk; ruhrupfs;

vLf;fg;gl;ljhy;> mbg;gil El;gk; xd;whfNt ,Uf;Fk;. Mdhy;>

KOf;fhyg;gFjpapdJk; eLg;Gs;sp jdpnahU fhyg;gFjpAld; njhlu;Gilajhf

,Uf;fhJ. cjhuzkhf> gpd;tUk; ehd;F KbTfspd; ruhrup vLf;fg;gl;lJ

vdf; nfhs;Nthk;.

tre;jk; 120 Nfhil 90 ,iyAjpu; 180 ruhrup115 Fspu; 70

ruhrup Nfhil fhyj;Jf;Fk; ,iyAjpu; fhyj;Jf;Fk; ,ilg;gl;l

fhyg;gFjpapd; eLg;Gs;spAld; njhlu;Gilajhf ,Uf;Fk;. ruhrup Nghf;F Nfhl;L vz;fs; xU Fwpg;gpl;l fhyg;gFjpf;F njhlu;Gilajhf

,Uf;f Ntz;Lk;. my;yhtpby;> gUtfhy khWjy;fs; fzpg;gplg;gl KbahJ.

,t; rpf;fiy jPu;g;gjw;F ehk; efUk; ruhrupapd; efUk; ruhrupia

vLj;Jf;nfhs;fpNwhk;. xU cjhuzk; ,e;j El;gj;ij tpsf;FfpwJ.

5.2.4 cjhuzk;: ,ul;ilvz;zpf;ifapyhd fhyq;fspy; efUk; ruhrupfs;

ypd;nld; fk;gdpapd; gpd;tUk; ngWNgWfspd; efUk; ruhrup Nghf;Ff; Nfhl;ilf;

fzpg;gpLf. tUlk; fhyhz;L tpw;gidj;njhif

'000 myFfs; 20X5 1 600

2 840 3 420 4 720 20X6 1 640

2 860 3 420 4 740 20X7 1 670

2 900 3 430 4 760

jPu;T

tpw;gidj;njhif tUlj;jpd; gUtfhyj;jpy; jq;fpapUg;gJ Nghy;

Njhd;WtjdhYk;> xt;nthU tUlKk; ehd;F fhyhz;L ngWNgWfisf;

nfhz;bUg;gjdhYk; efUk; ruhrup ehd;F gad;gLj;jg;gLk;. ehd;F efUk;

ruhrup ve;j xU Fwpg;gpl;l fhyg;gFjpAlDk; njhlu;Ggltpy;iy. Mifahy;>

KjyhtJ efUk; ruhrup Nghf;F Nfhl;bd; kPJ ,uz;lhtJ efUk; ruhrup

,uz;L fzpg;gplg;gLk;.

Draft Version


360 CA Sri Lanka

tUlk; fhyhz;L cz;ikahd

tpw;gidj;

njhif ‘000 myFfs; (A)

4 fhyhz;L tpw;gidfspd; efUk; nkhj;jk;

‘000 myFfs;(B)

4 fhyhz;L tpw;gidfspd; efUk; ruhrup

‘000 myFfs;

(B÷4)

2 efUk; ruhrupfspd; Nghf;Ff;Nfhl;bd; eLg;

Gs;sp ‘000(C) 20X5 1 600

2 840 3 420 2,580 645

650.00

4 720 2,620 655

657.50 20X6 1 640 2,640 660

660.00

2 860 2,640 660

662.50 3 420 2,660 665

668.75

4 740 2,690 672

677.50 20X7 1 670 2,730 682

683.75

2 900 2,740 685

687.50 3 430 2,760 690

4 760 mry; efUk; ruhrupfspd; eLg;Gs;spia vLg;gjd; %yk; (,uz;L efUk;

ruhrup) ehk; Fwpg;gpl;l fhyhz;Lfspd; ngWNgWfis njhlu;GgLj;j KbAk;

(20X5 ,d; %d;whtJ fhyhz;bypUe;J 20X7 ,d; ,uz;lhtJ

fhyhz;Ltiu).

NkNy jPu;tpy; ypd;nld; fk;gdpapd; tpw;gidg;Nghf;if milahsk; fhz;f.

tpw;gidapd; Nghf;F Nky;Nehf;fp cs;sJ.

5.2.5 tiuGfspy; efUk; ruhrupfs;

efUk; ruhrupia tiugpy; Fwpg;gjd; %yk; fhl;LtJ Nghf;if njspthf

ntspg;gLj;Jtjw;fhd xU topKiwahFk;.

tpdh tpw;gidg;Nghf;Ffs;

tpil

Draft Version

Draft Version


362 CA Sri Lanka

5.2.6 cjhuzk;: tiuGfspy; efUk; ruhrupfs;

];yhg;-,w;-xd; rd;ud; Nyh\dpd; 20X5 kw;Wk; 20X6 ,w;fhd cz;ikahd tpw;gid gpd;tUkhwpUe;jJ.

tpw;gid

&gh'000 &gh'000 20X5 20X6

[dtup 100 110 ngg;utup 120 130 khu;r; 200 220 Vg;upy; 200 210 Nk 240 230 [{d; 250 240 [{iy 210 250 Mf];l; 210 300 nrg;nuk;gu; 200 150 Xf;Nuhgu; 110 110 etk;gu; 90 80 bnrk;gu; 50 40

1,980 2,070 Njitg;gLtJ

rd;ud; Nyh\dpd; tpw;gidg;Nghf;if fzpg;gpl;L mjid xU tiugpy;

fhl;Lf. (Fwpg;G: tUlhe;j efUk; nkhj;jj;ijf; fzpf;Ff.)

jPu;T

20X6

tpw;gid

efUk; nkhj;jk;

efUk;

ruhrup(Ngh) &gh '000 &gh '000 &gh '000

[dtup 110 1,990 165.83 ngg;utup 130 2,000 166.67 khu;r; 220 2,020 168.33 Vg;upy; 210 2,030 169.17 Nk 230 2,020 168.33 [{d; 240 2,010 167.50 [{iy 250 2,050 170.83 Mf];l; 300 2,140 178.33 nrg;nuk;gu; 150 2,090 174.17 Xf;Nuhgu; 110 2,090 174.17 etk;gu; 80 2,080 173.33 bnrk;gu; 40 2,070 172.50 NkNy ml;ltizapypUe;J cldbahfj; njupahj xU kpfKf;fpakhd Gs;sp

cs;sJ. NkYk; ,J efUk; nkhj;jk; kw;Wk; efUk; ruhrup %yk; nkhj;j

fhyg;gFjpiaAk; cs;slf;fpajhf ,Uf;f Ntz;Lk;.

(a) ehk; ghu;j;jJ Nghd;W efUk; nkhj;jk; Kd;ida gd;dpnuz;L

khjq;fspw;fhd nkhj;jkhFk;. ,e;j vz; &gh 1>990> 20X5 ngg;utupapypUe;J 20X6 [{dtup tiuf;Fkhd nkhj;j tpw;gidia

gpujpgypf;fpwJ.

Draft Version


CA Sri Lanka 363

khjhe;j tpw;gid

tUlhe;j efUk;ruhrup

20X5 20X6

(b) efUk; ruhrup Kd;ida gd;dpnuz;L khjq;fspw;fhd khjhe;j

tpw;gidapd; ruhrupahFk;. ,e;j vz; &gh 165.83> 20X5 ngg;utupapypUe;J 20X6 [{dtup tiuf;Fkhd xt;nthU khj

fhyg;gFjpapd; ruhrup khjhe;j tpw;gidia gpujpgypf;fpwJ. efUk; ruhrupia tiugpy; Fwpf;Fk;NghJ Gs;spfs; mit nghUe;Jk;

fhyj;jpd; eLg;Gs;spapy; mike;jpUf;f Ntz;Lk; vd;gij epidtpy; nfhs;tJ

Kf;fpak;. cjhuzkhf> vz; &gh 165.83 (20X6 [dtup ,Wjpapy; efUk; ruhrup) 20X6 [dtupapy; Kbtile;j 12 khjq;fSld; njhlu;GilaJ.

vdNt ,J ,e;jf;fhyg;gFjpapy; (31 [{iy 20X5) Fwpf;fg;gl Ntz;Lk;.

rd;ud; Nyh\dpd; tpw;gidapd; efUk; juTfs; tiugpy;gpd;tUkhW tiuag;glyhk;. &gh 300

250

200

150

100

50

0 [d ngg; khu; Vg; Nk [d; [y M f nrg; xf; et br [d ng kh Vg; Nk [d; [iy M f nrg; xf; et br

fhyk;

cU18.8: efUk; ruhrupfisf; Fwpj;jy;

NkNy tiuG njhlu;ghf ftdpf;f Ntz;ba Fwpg;Gfs; gpd;tUkhW.

(a) ehk; [{dtup 20X5 ,w;F Kd;dUk; brk;gu; 20X6 f;F Kd;dUk;

juTfisf; nfhz;bUf;ftpy;iyahjyhy; tUlhe;j efUk; ruhrup

khj;jpuk; [{iy 20X5 ,ypUe;J Nk 20X6 tiu tiuag;glyhk;.

(b) efUk; ruhrup rhjhuz tpw;gid tiugpy; gUtfhy jsk;gy;fis

nkd;ikahf;Fk; jhf;fj;ijf; nfhz;lJ (efUk; ruhrupfs; Kjypy;

gad;gLj;jg;gLtjw;fhd fhuzk; ,Jjhd;).

Draft Version


364 CA Sri Lanka

5.3 gUtfhy jsk;gy;fisf; fz;Lgpbj;jy;

xU jilit Nghf;F jPu;khdpf;fg;gl;lJk;> ehk; gUtfhy khWjy;fisf; fz;L gpbf;fyhk;. ypd;nld; fk;gdpapd; tpw;gidg;Nghf;Fk; cz;ikahd tpw;gidAk; (gpupT 8.5 ,y; fzpg;gplg;gl;lthW) fPNo epu;zapf;fg;gl;Ls;sJ. ve;j xU fhyhz;bdJk; cz;ikahd ngWNgw;Wf;Fk;> me;jf; fhyhz;bw;fhd Nghf;Ftpguj;jpw;Fk; ,ilNaahd NtWghL mf;fhyhz;bw;fhdgUtfhy khwyhf ,Uf;Fk;.

5.4 $l;ly; khjpup

VjhtnjhU Fwpg;gpl;l fhyhz;Lf;fhd cz;ikahd ngWNgWf;Fk;

Nghf;FNfhl;L ruhrupf;Fk; ,ilapyhd NtWghL tUlj;jpw;F tUlk; xNu

khjpupahf ,Uf;fhJ. Mdhy;> ,e;j NtWghLfspd; ruhrupia

vLj;Jf;nfhs;syhk;. Q1 Q2 Q3 Q4

20X5 −230.00 62.50 20X6 −20.00 197.50 −248.75 62.50 20X7 −13.75 212.50 Total −33.75 410.00 −478.75 125.00 ruhrup (÷ 2) −16.875 205.00 −239.375 62.50

gUtfhy khWjy;fs; cz;ik tpguq;fSf;Fk; Nghf;Ftpguq;fSf;Fk; ($l;ly;

khjpup) ,ilNaahd NtWghlhFk;. Rw;Nwhl;lj;jpDs; xt;nthU

fhyg;gFjpf;Fkhd gUtfhy khWjy;fspd; xU ruhrup jPu;khdpf;fg;gl

Ntz;Lk;. gpd;du; mJ rPuhf;fk; nra;ag;gLtjhy;> gUtfhy khWjy;fspd;

nkhj;jk; g+r;rpakhf ,Uf;Fk;.

tUlk; fhyhz;L

cz;ik

Nghf;F gUtfhy khwy;

20X5 1 600 2 840 3 420 650.00 –230.00 4 720 657.50 62.50 20X6 1 640 660.00 –20.00

2 860 662.50 197.50 3 420 668.75 –248.75 4 740 677.50 62.50 20X7 1 670 683.75 –13.75

2 900 687.50 212.50 3 430 4 760

Draft Version


CA Sri Lanka 365

xU $l;ly; fhyg;Nghf;F njhlu; khjpupapd; ngWNgW fPNo fhl;lg;gl;lthW cw;gj;jpia gFg;gha;T nra;fpwJ.

thuhe;j cw;gj;jp '000 myFfs;

thuk;1 4 thuk;2 +5 thuk;3 +9 thuk;4 6 Njitg;gLtJ

gpd;tUk; ve;j $w;W/fs; NkNy ml;ltizapy; fhl;lg;gl;l juTfs;

njhlu;gpy; rupahdJ vd milahsk; fhz;f.

I thuk; 3 ,y; ruhrup 9>000 myFfs; cw;gj;jp; Nghf;fpw;F Nkyhf ,Uf;fpwJ.

II thuk; 1 ,y; ruhrupapy; 4%; cw;gj;jp; Nghf;fpw;F fPohf ,Uf;fpwJ. III thuk; 1 ,y; ruhrupapy; 5%; cw;gj;jp; Nghf;fpw;F Nkyhf ,Uf;fpwJ. IV thuk; 4 ,y; ruhrupapy; 4%; cw;gj;jp; Nghf;fpw;F fPohf ,Uf;fpwJ.

A Ikhj;jpuk; B I ck; II ck; khj;jpuk;. C I ck; III ck;khj;jpuk; D II ck; IV ck; khj;jpuk;

tpilA.

xU $l;ly; khjpupapy; thuhe;j %ykhdJ cz;ikahd cw;gj;jpapd; ruhrup

ngWkjpapypUe;J mt;thuj;jpw;fhd Nghf;F fopf;fg;gLtij

gpujpepjpj;Jtg;gLj;JfpwJ. vdNt> %yk; +9; vd;gjd; fUj;J Nghf;fpw;F

NkNy 9>000 myFfs; cw;gj;jp vd;gjhFk;. mJ khj;jpuNk rupahd $w;whFk;.

ePq;fs; njupT B, C my;yJ D Ij; njupT nra;jhy;> -4> +5 kw;Wk; -6

(cz;ikapy; KiwNa -4>000 myFfs;> +5>000 myFfs; kw;Wk; -6>000

myFfs;) vd;gtw;wpd;; $l;ly; khWjiy KiwNa –4%, +5% kw;Wk; –6% vd;gtw;wpd; ngUf;fy; khWjYld; Fok;gpapUg;gPu;fs;. ngUf;fy; khWjy;fs;

,t; mj;jpahaj;jpd; ,Wjpapy; g+u;j;jp nra;ag;gLfpd;wd.

5.5 efUk; ruhrup gFg;gha;tpy; xU gytPdk; ,Jtiu ,e;j mj;jpahaj;jpy; tpgupf;fg;gl;l efUk; ruhrupf;fzpg;gPLfs; xU

$l;ly; khjpupia mbg;gilahff;nfhz;bUe;jd. ,jd; fUj;J ehk;

fhyg;gFjpfspd; vz;zpf;iffSf;F ngWkjpiaf; $l;b mg;ngWkjpfspd;

ruhrupia vLj;Jf;nfhs;fpNwhk; vd;;gjhFk;.

tpdh $l;ly; khjpup

tpil

Draft Version


366 CA Sri Lanka

xU $l;ly; khjpupapy; xU Kf;fpakhd gpujp$yk;> nrq;Fj;jhf caUk;

Nghf;F my;yJ nrq;Fj;jhf tPo;r;rpAWk; Nghf;F ,Uf;Fk;NghJ efUk; ruhrup

Nghf;F cz;ikahd Nghf;iftpl xd;wpy; Kd;NdWk; my;yJ gpd;dhy; tpOk;

vd;gjhFk;.

5.6 cjhuzk;: efUk; ruhrupfs;

gpd;tUk; tpw;gid tpguq;fspd; %d;Wfhyg;gFjpfspw;fhd efUk; ruhrupia

ehq;fs; vLf;f Ntz;Lk; vd itj;Jf;nfhs;Nthk;. cz;ikahd

tpw;gid %d;WtUl

efUk; nkhj;jk; efUk; ruhrup

&gh '000 &gh'000 &gh '000 20X1 1,000 20X2 1,200 3,700 1,233 20X3 1,500 4,800 1,600 20X4 2,100 6,600 2,200 20X5 3,000 9,300 3,100 20X6 4,200 12,900 4,300 20X7 5,700 18,000 6,000 20X8 8,100

,e;j cjhuzj;jpy;> tpw;gid nrq;Fj;jhf caUk; Nghf;FilaJ. ,jd;

fUj;J xt;nthU tUlKk; efUk; ruhrup ngWkjp tpw;gidapy; njhlu;r;rpahf

mjpfupg;igf; fhl;LfpwJ vd;gjhFk;. Vnddpy;> ,J mLj;j tUlj;jpy;

tpw;gidapd; ngWkjpahy; gFjpastpy; ghjpg;gpw;Fs;shf;fg;gLfpwJ.

cjhuzkhf>20X7 ,w;fhd efUk; ruhrupg;ngWkjp &gh 6>000. ,J 20X7 ,w;fhd cz;ikahd tpw;gidiatpl &gh 300 cau;thdJ. Vnddpy;> ,J

20X8 ,d; cau;thd tpw;gidg;ngWkjpia gFjpastpy;

mbg;gilahff;nfhz;l efUk; ruhrupahf ,Uf;fpwJ. ,jd; gpd;tpisTfs;

tUkhW:

(a) Nghf;F tpw;gid vd;gJ cz;ikahd tpw;gidapd; ey;;y gpujpepjpj;Jtk; my;;y. (b) Nghf;F vjpu;T$wYf;F nghUj;jkw;wnjhd;whf ,Uf;Fk;.

5.7 ngUf;fy; khjpupia gad;gLj;jp gUtfhy khWjy;fs; NkNy cjhuzj;jpy; gUtfhy khWjy;fis kjpg;gpLtjw;fhd Kiwahf

Nghf;fpw;Fk; cz;ikahf juTfSf;Fk; ,ilNaahd NtWghLfis

gad;gLj;JtJ ,Ue;jJ. ,k;khjpup njhlupd; $Wfs; xd;wpnyhd;W rhuhj

RahjPdkhdit vdf; nfhs;fpwJ. vdNt> cjhuzkhf> mjpfupf;Fk;Nghf;F

gUtfhy khWjy;fisg; ghjpf;fhJ. mtw;iw mjpfupf;f nra;Ak;. xt;nthU cz;ikahd tpguKk; Nghf;fpd; tpfpjkkhf ntspg;gLj;jg;gLkplj;J

ngUf;fy; khjpup khw;Wtopahf gad;gLj;jg;gLfpwJ. ,jid ehk; xU rkd;ghlhf Rl;bf;fhl;bdhy;> ,e;j khjpup

tpsq;fpf;nfhs;tjw;F ,yFthdjhf ,Uf;fyhk;. fPNo cjhuzk; gUtfhy

khWjiyf;fzpg;gpLtjw;F rkd;ghl;il gad;gLj;JfpwJ.

tpfpjhrhu (ngUf;fy;) khjpup Nghf;Fj;njhliu Y = T ×S ×R (or Y =T*S*R) Mf RUf;fkhff; $WfpwJ.

Draft Version


CA Sri Lanka 367

ve;j xU khjpup gad;gLj;jg;gbDk; Nghf;F %yk; xNukhjpupahfNt ,Uf;Fk;.

Mdhy;> gUtfhy kw;Wk; vOkhw;W %yq;fspd; ngWkjpfs;

gpuNahfpf;fg;gLfpd;w khjpupfSf;Nfw;g NtWgLk;. vkJ cjhuzq;fspy; ehk;

vOkhw;W %yk; rpwpajhf ,Uf;fpwJ vdTk;> vkJ Nehf;fj;jpw;fhf

Gwf;fzpf;fg;gl KbAk; vdTk; nfhs;Nthk;. ngUf;fy; khjpup Y = T × S Mf

,Uf;Fk;. kPz;Lk; vkJ cjhuzj;jpw;F nry;ypd;> ypd;nld; ypkpw;nwl;bd;; Kjy; ,uz;L

tUlq;fspd; juTfis khj;jpuk; vLj;Jf;nfhs;Nthk;. ,q;F ehk; gUtfhy

khWjy;fis nra;tjw;F rkd;ghl;il gad;gLj;jyhk;. Nghf;F

Kd;idaijg;NghyNt rupahf mNjtopapNyNa fzpg;gplg;gLfpd;wJ.

vdNt>Y = T × S Mapd;> S = Y/T . ehk; ngUf;fy; khjpupia S=Y/T Mf

fzpg;gpl KbAk;. cz;ik Nghf;F gUtfhy tPjhrhuk; tUlk; fhyhz;L (Y) (T) (Y/T) 20X5 1 600

2 840 3 420 650.00 0.646 4 720 657.50 1.095 20X6 1 640 660.00 0.970

2 860 662.50 1.298 3 420 4 740

mLj;j ehd;F fhyhz;LfSf;fhd gUtfhy khWjy;fs; KiwNa 0.628, 1.092, 0.980 kw;Wk; 1.309 vdf; nfhs;Nthk;. vdNt> tpfpjhrhu uPjpahf

ntspg;gLj;jg;gLfpw gUtfhykhWjy;fspd; RUf;fk; gpd;tUkhW:

tUlk; Q1

% Q2

% Q3

% Q4

% 20X5 0.646 1.095 20X6 0.970 1.298 0.628 1.092 20X7 0.980 1.309 nkhj;jk; 1.950 2.607 1.274 2.187 ruhrup 0.975 1.3035 0.637 1.0935 Xt;nthU ehd;F fhyhz;LfSf;Fk; ruhrupfspd; njhif (,e;j tplaj;jpy;)

4.0, 1.0 Mf ,Uf;f Ntz;Lk;. ,it cz;ikapNyNa 4.009 Mf ,Uf;Fk;.

vdNt> xt;nthd;wpypUe;Jk; 0.00225 fopf;fg;gl Ntz;Lk;. Q

Q2 Q3 Q4

ruhrup 0.97500 1.30350 0.63700 1.09350 rPuhf;fk; –0.00225 –0.00225 –0.00225 –0.00225 ,Wjpkjpg;gPL 0.97275 1.30125 0.63475 1.09125 kl;lkhf;fg;gl;lJ 0.97 1.30 0.64 1.09 Nghf;F fhyg;gFjpapy; mjpfupf;Fk; my;yJ FiwAk;NghJ $l;ly; khjpupia

tpl tpfpjhrhu khjpup rpwe;jjhf ,Uf;fpwJ vd Fwpj;Jf;nfhs;f. ,j;jifa

#o;epiyfspy; gUtfhy khWjy;fSk; $l mjpfupf;Fk; my;yJ FiwAk;

rhj;jpak; cs;sJ. $l;ly; khjpupahdJ Nghf;Ftpguq;fSf;F KOikahd

kw;Wk; khwhj gUtfhy khWjy;fisr; Nru;f;fpwJ. mNjrkak; tpfpjhrhu

khjpupahdJ epiyahd gUtfhykhWjy; fhuzp %yk; Nghf;F ngWkjpfis

mjpfupj;jy; my;yJ Fiwj;jy; %yk; gUtfhy khWjy;fspd; khw;wj;ijf;

Draft Version


368 CA Sri Lanka

ftdj;jpy; vLj;Jf;nfhs;fpwJ.

Draft Version


CA Sri Lanka 369

5.8 gUtfhykakhf;fypd;ik Deseasonalisation

Ntiytha;g;gpd;ik tpguq;fs; Nghd;w nghUshjhu Gs;sptpguq;fs;

KOmstpyhd Nghf;Fk; (cau;jy;> tPo;r;rpailjy; my;yJ epiyahf

,Uj;jy;) njspthf cs;sikia cWjpg;gLj;jpf;nfhs;tjd; nghUl;L

mNefkhf “gUtfhy uPjpahf rPuhf;fg;gLfpd;wd” my;yJ

“gUtfhykakhf;fypd;ikg;gLj;jg;gLfpd;wd” ,it ahtw;wpdJk; fUj;J

gUtfhy khWjy;fs; (Kd;ida juTfspypUe;J tUtpf;fg;gl;lit) xU

tpguk;; Nghf;if Rl;bf;fhl;Ltjdhy;> mtw;iw tpl;Lr;nry;y ntspNa

vLf;fg;gl;Ls;sd.

5.9 cjhuzk;:gUtfhykakhf;fypd;ik deseasonalisation Kd;ida juTfspypUe;J ngwg;gl;l nghUj;jkhd gUtfhy

rPuhf;ff;fhuzpfSld; Nru;j;J ehd;F fhyhz;LfSf;Fkhd cz;ikahd

tpw;gidfs; gpd;tUkhW: fhyhz;L

cz;ikahd tpw;gid

gUtfhy rPuhf;fk;

&gh '000 &gh '000 1 150 +3 2 160 +4 3 164 –2 4 170 –5

Njitg;gLtJ

gUtfhykakhf;fypd;ikg;gLj;jg;gl;l juTfisf; fzpg;gpLf.

jPu;T

ehk; Nghf;F tpguq;fSf;F gUtfhy khWjy;fis gpuNahfpg;gjw;fhd

rhjhuz nra;Kiwia khw;wpaikf;fpNwhk;. vdNt Neu;kiwahd gUtfhy

khWjy;fis fopg;Nghk; (NkYk; vjpu;kiwahdtw;iw Nru;g;Nghk;)

fhyhz;L

cz;ikahd tpw;gid

gUtfhykakhf;f ypd;ikg;gLj;jg;gl;l tpw;gidfs;

&gh '000 &gh000 1 150 147 2 160 156 3 164 166 4 170 175

gUtfhykakhf;fypd;ikg;gLj;jg;gl;l juTfs; nghUshjhu tu;zidahsu;fspdhy; mbf;fb gad;gLj;jg;gLfpd;wd.

Draft Version


370 CA Sri Lanka

6 je;jpNuhgha> Af;jp kw;Wk; nraw;ghl;Lj; jpl;lkply;

6.1 jpl;lkply;

xU epWtdk; ePz;lfhyg;gFjpapy; gbg;gbahf ,lk;ngWk; Kd;Ndw;wq;fspdhy; xUNghJk; Mr;rupag;glf;$lhJ. Vnddpy;> ,e;j epWtdk; xU jpl;lkply; nra;Kiwia mKyhf;fk; nra;jpUf;f Ntz;Lk;. jpl;lkply; gpd;tUtdtw;iw cs;slf;FfpwJ.

• Nehf;fq;fis ];jhgpj;jy;. • ,j;jifa Nehf;fq;fis miltjw;F nghUj;jkhd je;jpNuhghaq;fis njupT

nra;jy;. vdNt> jpl;lkplyhdJ ePz;lfhyk; kw;Wk; FWq;fhyk; ,uz;bYk; Kiwikahf rpe;jpf;f Kfhikia fl;lhag;gLj;JfpwJ.

6.2 epWtdj;jpd; Nehf;fq;fs;

eilKiwapy; ePq;fs; re;jpf;ff;$ba ,uz;L gpujhd tif epWtdq;fs;

gpd;tUkhW.

• ,yhgk; ciof;fpd;w

• ,yhgk; vjpu;ghu;f;fhj ,yhgk; ciof;fpd;w epWtdq;fspd; gpujhd Nehf;fk; ,yhg

cr;rg;gLj;jyhFk;. ,yhgk; ciof;fpd;w epWtdq;fspd; ,uz;lhk;ju

Nehf;fk; mjd; nghUs;fs; / Nritfspd; ntspaPl;il cau;j;Jtjhf

,Uf;fyhk;. ,yhgk; vjpu;ghu;f;fhj epWtdq;fspd; gpujhd Nehf;fk; toikahf

nghUs;fisAk; NritfisAk; mspj;jyhFk;. ,yhgk; vjpu;ghu;f;fhj

epWtdq;fspd; ,uz;lhk;ju Nehf;fk; nghUs;fisAk; / NritfisAk;

mspj;jYld; njhlu;GgLfpd;w fpuaj;ijf; Fiwj;jyhf ,Uf;fyhk;. Kbthf xU epWtdj;jpd; Nehf;fq;fs; gpd;tUtdtw;wpy; xd;whf my;yJ

Nkw;gl;ljhf ,Uf;fyhk;.

• ,yhg cr;rg;gLj;jy; • tUkhd cr;rg;gLj;jy; • gq;Fjhuu;ngWkjpia cr;rg;gLj;jy; • re;ijg;gq;if mjpfupj;jy; • fpuaj;;ijf;Fiwj;jy;

epWtdj;jpd;; tif mjd; Nehf;fq;fspy; jhf;fj;ijf;nfhz;bUf;fyhk; vd;gij

epidtpy; nfhs;f.

Kfhikf;fhd jfty;fs; jpl;lkply;> fl;Lg;ghL kw;Wk; jPu;khdnkLj;jYf;F gad;gLj;jg;gLfpd;wd.

xU epWtdj;jpd; (my;yJ jdpg;gl;l xUtupd;) ,yf;F my;yJ Fwpf;Nfhs;

xU Nehf;fkhFk;. eilKiwapy;> Nehf;fk; vd;w gjk; ,yf;F kw;Wk;

Fwpf;Nfhs; vd;gtw;wpw;F ngUk;ghYk; xd;Wf;nfhd;W khw;whfg;

gad;gLj;jg;gLfpd;wd vd;gijf; Fwpj;Jf;nfhs;f. xU je;jpNuhghak; vd;gJ

xU epWtdj;jpw;F (my;yJ jdpegUf;F) mjd; Nehf;fq;fis mila cjTk;

rhj;jpakhd nrayhFk;.

Draft Version


CA Sri Lanka 371

6.3 epWtdf;fl;likg;Gk; je;jpNuhghaKk;

je;jpNuhghak; kw;Wk; epWtdf;fl;likg;gpw;fpilNa ,uz;L

rpe;jidf;Nfhl;ghLfs; njhlu;GgLfpd;wd.

• je;jpNuhghaj;ij gpd;gw;Wk; fl;likg;G • fl;likg;ig gpd;gw;Wk; je;jpNuhghak;

fl;likg;Gje;jpNuhghaj;ij gpd;gw;Wk; KjyhtJ vz;zj;ij

fUj;jpy;nfhs;Nthk;. ,jd; fUj;J vd;dntdpy;>epWtdq;fs; je;jpNuhghaj;ij

mKy;gLj;Jtjw;F xU fl;likg;ig tpUj;jp nra;a Ntz;Lkh my;yJ

mtu;fs; nra;fpwhu;fsh? ,uz;lhtJ rpe;jidf;Nfhl;ghL fl;likg;ig gpd;gw;Wk; je;jpNuhghak; vd;gij

gupe;Jiuf;fpwJ. ,g;gf;fj;jpyhd thjk; xU epWtdj;jpd; je;jpNuhghak;

epWtdj;jpd; fl;likg;gpdhy; jPu;khdpf;fg;gLfpwJ my;yJ

nry;thf;fpw;Fs;shf;fg;gLfpwJ vd gupe;Jiuf;;fpwJ. vdNt> epWtdj;jpd;

fl;likg;G mjw;F fpilf;ff;$ba je;jpNuhghaq;fis tiuaWf;fpwJ.

,j;jifa vz;zq;fis ehk; NkYk; tpgukhf ghu;f;f KbAk;. Mdhy;>

ckJ Kfhikf;fzf;fPl;L fy;tp Nehf;fj;jpw;fhf ePq;fs; cz;ikapNyNa

je;jpNuhghaj;jpw;Fk; epWtdj;jpd; fl;likg;gpw;Fk; ,ilNa xU njhlu;G

,Uf;fpwJ vd;gij mwpe;jpUf;f Ntz;Lk;.

6.4 ePz;lfhy je;jpNuhgha jpl;lkply;

ePz;lfhy je;jpNuhgha jpl;lkply; $l;Lj;jpl;lkply; vdTk; miof;fg;gLfpwJ.

,J Nehf;fq;fis milAk;Kfkhf ePz;lfhyj;jpl;lj;ij jahupg;gjw;F

nghUj;jkhd je;jpNuhghaq;fis njupTnra;jYld; njhlu;GgLfpwJ. .

ePz;lfhyj;jpl;lj;jhy; cs;slf;fg;gLk; fhy msT epWtdk; nraw;gLk;

njhopy; kw;Wk; nraw;gLk; Fwpg;;gpl;l #oy; vd;gtw;wpy; jq;fpAs;sJ.

toikahd fhyk; 2> 5> 7 my;yJ 10 tUlq;fshFk;. ,Ug;gpDk;>

ePz;lfhyq;fs; mbf;fb vjpu;nfhs;sg;gLfpd;wd. ePz;lfhy je;jpNuhgha jpl;lkply; xU tpgukhd ePz;l nra;KiwahFk;. ,J

mbg;gilapy; %d;Wfl;lq;fis ,izj;J xU $l;Lj;jpl;lj;Jld;

KbtilfpwJ. cU 2.2 nray;Kiwapd; fz;Nzhl;lj;ij mspf;fpwJ. ,J

FWq;fhy kw;Wk; ePz;lfhy jpl;lkplYf;fpilapyhd njhlu;igf; fhl;LfpwJ.

Draft Version


370 CA Sri Lanka

6.5 FWq;fhy je;jpNuhgha jpl;lkply; ePz;lfhy $l;Lj;jpl;lk; epWtdk; KOtjw;Fkhd ePz;lfhy khjpuptbtkhf

nray;gLfpwJ. nraw;ghl;L Nehf;fq;fspw;fhf $l;:Lj;jpl;lj;ij xU njhluhd

FWq;fhyj;jpl;lq;fshf khw;WtJ mtrpakhFk;. toikahf ,J xU

tUlj;ijf; nfhz;bUf;Fk;. mJ gpupTfs;> njhopw;ghLfs; my;yJ

jpizf;fsq;fSld; njhlu;GgLk;. FWq;fhyj;jpl;lkplypd; tUlhe;j

nra;Kiw $l;Lj;jpl;lkplypd; Kd;Ndw;wfukhd epiwNtw;Wf;fl;lq;fshf

fhzg;gl Ntz;Lk;. Xt;nthU FWfpa fhyj;jpl;lKk; mjdJ ePz;lfhy

Nehf;fq;fis Nehf;fp epWtdq;fis topelhj;JfpwJ. vdNt>

FWq;fhyj;jpl;lkplypypUe;J mjpfgl;r mD$yq;fisg; ngWtjw;F xUtpj

ePz;lfhyj;jpl;lk; cs;sJ vd;gJ kpf Kf;fpak;. jpl;lkply; nra;Kiw

kjpg;gPl;Lf;

fl;lk;

Nehf;f fl;lk;

kjpg;gPl;Lf; fl;lk;

$l;Lj; jpl;lkply;

ePz;lfhy je;jpNuhgha jpl;lkply;

FWq;fhyj;jpl;lkply;

cU 2.2: jpl;lkply; nra;Kiw

epWtdj;ij kjpg;gply;

vjpu;fhyj;

ij kjpg;gply;

$l;L Nehf;fq;fis kjp;g;gply;

Nehf;fq;fis miltjw;F

khw;Wtopfis fUj;jpy;nfhs;s

y;

$l;Lj;jpl;lj;ij Vw;Wf;nfhs;sy;

cw;gj;jp jpl;lkply;

tsj;jpl;lkply;

cw;gj;jpg; nghUs; jpl;lkply;

Muha;r;rp mgptpUj;jp jpl;lkply;

ntspaf #oiy kjpg;gply;

vjpu;ghu; g;ig

kjpg;gply;

tptukhd nray;ghl;Lj;jpl;lq;fs; $l;Lj;jpl;lj;ij khjhe;jk;> fhyhz;L my;yJ tUlhe;j mbg;gilapy; mKy;gLj;Jk;. nray;ghl;Lj;jpl;lq;fs;

FWq;fhyg;ghjPLfisAk;> epakq;fisAk;> Nehf;fq;fisAk; cs;slf;Fk;.

Draft Version

Draft Version


372 CA Sri Lanka

6.6 fl;Lg;ghL Kfhikf;fhd jfty;fs; jpl;lkply;> fl;Lg;gLj;jy; kw;Wk; jP;u;khdnkLj;jYf;F

gad;gLj;jg;gLk; vd ehk; $wpaij epidTgLj;Jf. ehk; jpl;lkpliyg;

ghu;j;J tpl;Nlhk;;. jw;NghJ fl;Lg;gLj;jiyg; ghu;g;Nghk;. fl;Lg;ghl;L

nra;Kiwapy; ,uz;L fl;lq;fs; cs;sd.

(a) epWtdj;jpd; nray;jpwd;. tpgukhfj; jahupf;fg;gl;l

nraw;ghl;Lj;jpl;lq;fs; epWtdj;jpd; cz;ikahd nraw;jpwDld;

njhlu;r;rpahd kw;Wk; xOq;fhd mbg;gilapy; xg;gPL nra;ag;gLfpd;wd.

jpl;lj;jpypUe;J VjhtJ NtWghLfs; milahsk; fhzg;gl;L jpUj;j

eltbf;if vLf;fg;glyhk;.

(b) $l;Lj; jpl;lk; nra;ag;gl;l xg;gPLfspd; mbg;gilapy; kPsha;T

nra;ag;gLfpwJ. jpl;lj;jpd; Nehf;fq;fs; milag;gl KbAkh vd

kjpg;gpLtjw;fhf jpl;lj;jpd; mbg;gilapyhd msTNfhy;fspy; (Gjpa

Nghl;bahsu;fs;> murhq;f mwpTWj;jy;fs; Nghd;wd) VNjDk; khw;wq;fs;

Nkw;nfhs;sg;gLfpwJ. epWtdj;jpd; vjpu;fhy ntw;wpf;F VNjDk;

fLikahd ghjpg;G Vw;gLtjw;F Kd;du; jpl;lk; Njitf;Nfw;g

rPuhf;fg;gLfpwJ. vdNt> jp;l;lkplypd;wp gaDWjpkpf;f fl;Lg;ghL eilKiwrhj;jpakw;wJ.

fl;Lg;ghbd;wp jpl;lkply; mu;j;jkw;wJ. xU ];jhgpf;fg;gl;l epWtdk; xOq;fhd fhy ,ilntspfspy; Fwpg;gplg;gl;l

tbtj;jpy; fl;Lg;ghl;L jfty;fis Kfhikf;F mwpf;ifapLk; Kiwikiaf;

nfhz;bUf;f Ntz;Lk;. rpwpa epWtdq;fs; Njitf;Nfw;g jahupj;J mspf;fpd;w Kiwrhuh jfty;

gha;r;ry;fs;;> my;yJ jw;fhypf mwpf;iffis ek;gyhk;.

6.7 jPu;khdnkLj;jy; Kfhik jPu;khdnkLj;jyhFk;. epWtdj;jpd; vy;yh kl;lq;fspYk;

Kfhikahsu;fs; jPu;khdq;fis Nkw;nfhs;fpwhu;fs;. jPu;khdnkLj;jy;

vg;NghJk; khw;Wtopfspw;fpilNa njupit Nkw;nfhs;tJld;

rk;ge;jg;gl;lJ. Kfhikf;fzf;fhsdpd; gq;F jfty; mspg;gjhFk;. ,jdhy;>

Kfhik xU jftywpe;j jPu;khdj;ij vLf;f KbAk;. vdNt>

Kfhikf;fzf;fhsd; jPu;khdnkLj;jy; nra;Kiwia tpsq;fpf;nfhs;tJ

kpfKf;fpakhFk;. vdNt jhd; mtd; / mts; nghUj;jkhd tif

jfty;fis mspf;f KbAk;.

Draft Version


CA Sri Lanka 373

6.7.1 jPu;khdnkLj;jy; nra;Kiw

gbKiw 1

gbKiw 2

gbKiw 3

gbKiw 4

gbKiw 5

gbKiw 6

gbKiw 7

cU2.3: jPu;khdnkLj;jy; nra;Kiw

6.8 md;udpapd; Njhw;wj;jpy; Kfhik nraw;ghL ;;;ghL Anthony's view

jpl;lkply;

fl;Lg;ghL

Mu;.vd;. md;udp epWtdf;fl;Lg;ghL njhlu;ghd xU Kd;dzp vOj;jhsu;.

,tu; vy;yh Kfhikahsu;fSk; jpl;lkply;> fl;Lg;gLj;jy; jPu;khdq;fis

Nkw;nfhs;fpd;wikahy;> jpl;lkply;> fl;Lg;ghL> jPu;khdnkLj;jy; vd;gd

Ntwhf;fg;gl Kbahjit vd tpje;Jiuj;Js;shu;. ,tu; %d;W tifahd

Kfhik nraw;ghLfis milahsk; fz;Ls;shu;.

md;udp Kfhik nraw;ghLfis je;jpNuhgha jpl;lkply;> Kfhikf;fl;Lg;ghL

kw;Wk; nraw;ghl;Lf;fl;Lg;ghL vd tifg;gLj;Jfpwhu;;.

,yf;Ffs;> Nehf;fq;fs; kw;Wk; gpur;ridfis milahsk; fhzy;

khw;Wj;jPu;Tfis / mtw;iw miltjw;F gq;fspf;Fk; tha;g;Gfis milahsk;

fhzy;.

Xt;nthU khw;WjPu;T gw;wpAk; njhlu;Gila juTfis

jpul;b gFg;gha;T nra;jy;.

njupit /jPu;khdj;ij Nkw;nfhs;sy;. vjpu;ghu;f;fg;gl;l ngWNgw;iw Rl;bf;fhl;b mtw;iw KO

,yf;Ffs; my;yJ Nehf;fq;fSld; guhkupj;jy;.

jPu;khdj;ij mKyhf;fy;.

cz;ikahd ngWNgWfs; gw;wpa

juTfisg; ngwy;.

cz;ikahd ngWNgWfis vjpu;ghu;f;fg;gl;l

ngWNgWfSld; xg;gply;. milTfis kjpg;gply;.

Draft Version


374 CA Sri Lanka

(a) je;jpNuhgha jpl;lkply;: “epWtdj;jpd; Nehf;fq;fs;> ,e;Nehf;fq;fs;

kPjhd khw;wq;fs;> ,e;Nehf;fq;fis miltjw;F gad;gLj;jg;gLk;

tsq;fs;> ,tw;iwf; ifafg;gLj;Jjy;> gad;gLj;Jjy; kw;Wk;

khw;wpaikj;jy; Mfpatw;iw epu;tfpf;Fk; nfhs;iffis jPu;khdpf;fpd;w

nra;Kiw”.

(b) Af;jp (my;yJ Kfhik)f;fl;Lg;ghL: “epWtd Nehf;fq;fis miltjw;F

tsq;fisg;ngw;W mtw;iw gaDWjpj;jd;ikAlDk;> tpidj;jp;wdhfTk;

gad;gLj;Jtij Kfhikahsu; cWjpg;gLj;Jfpd;w nra;Kiw”'

(c) nraw;ghl;Lf;fl;Lg;ghL: “Fwpg;gpl;l nraw;ghLfs; tpidj;jpwdhfTk;>

gaDWjpj;jd;ikAlDk; Nkw;nfhs;sg;gLfpwJ vd;gjid

cWjpg;gLj;Jfpd;w nra;Kiw”'

6.8.1 je;jpNuhgha jpl;lkply; je;jpNuhgha jpl;lq;fs; xU epWtdj;jpd; je;jpNuhgha ,yf;Ffs; my;yJ

Nehf;fq;fis khw;Wjy; my;yJ epu;zak; nra;fpd;w jpl;lq;fshFk;. ,it

cw;gj;jp;g;nghUs;fs; kw;Wk; re;ijfis njupT nra;jy;> Njitg;gLfpd;w

fk;gdp ,yhg kl;lk;> gpujhd eilKiway;yhj nrhj;Jf;fs; kw;Wk;

cgfk;gdpfs; Nghd;wtw;wpd; nfhs;tdT kw;Wk; tpw;gid vd;gtw;iw

cs;slf;Fk;.

6.8.2 Af;jp/Kfhikf;fl;Lg;ghL

je;jpNuhgha jpl;lkply; Nehf;fq;fisAk;> je;jpNuhgha ,yf;FfisAk;

epu;zak; nra;tjpy; mf;fiw nfhs;fpd;w mNjNeuj;jp;y;> Kfhikf;fl;Lg;ghL

,j;jifa Nehf;fq;fisAk; ,yf;FfisAk; miltjw;F epWtd tsq;fis

tpidj;jpwdhfTk;> gaDWjpj;jd;ikAlDk; gad;gLj;JtJ gw;wpa

jPu;khdq;fspy; mf;fiw nfhz;Ls;sJ.

(a) tsq;fs; mNefkhf'4 Ms' (kdpjtsk; - manpower, %yg;nghUs; -

materials, ,ae;jpuk; - machines kw;Wk; gzk; - money).Mff;

Fwpg;gplg;gLfpd;wd.

(b) tpidj;jpwd; vd;gJ tsq;fisg; gad;gLj;JtjhFk;. ,J cs;sPlhf

gad;gLj;jg;gl;l tsq;fspypUe;J milag;gLfpw cj;jk ntspaPl;ilf;

fUJfpwJ. ,J kdpjtsk;> epyk; kw;Wk; %yjdk; vd;gtw;wpd;

Nru;f;ifAlDk;; (cjhuzkhf vt;tsT cw;gj;jpg;gzpfs;

jd;kag;gLj;jg;gl Ntz;Lk;) Copak;> my;yJ %yg;nghUs; ghtidapd;

cw;gj;jpjpwDlDk; njhlu;GgLfpwJ. (c) gaDWjpj;jd;ik vd;gJ vjpu;ghu;f;fg;gl;l Nehf;fq;fs; my;yJ

,yf;FfSf;Nfw;g tsq;fspd; ghtidiaf; fUJfpwJ.

6.8.3 nraw;ghl;Lf;fl;Lg;ghL md;udpapd; jPu;khdnkLj;jy; gbepiyapy; %d;whtJ> kw;Wk; Fiwthd

kl;lj;jpy; nraw;ghl;Lf;fl;Lg;ghl;L jPu;khdq;fisf; nfhz;Ls;sJ. ehk;

ghu;j;jJ Nghd;W> nraw;ghl;Lf; fl;Lg;ghL Fwpg;gpl;l gzpfs;

gaDWjpj;jd;ikAlDk;> tpidj;jpwDlDk; Nkw;nfhs;sg;gLfpwJ vd;gij

cWjpg;gLj;Jfpd;w gzpahFk;. Kfhikf;fl;Lg;ghl;Lj;jpl;lq;fs; je;jpNuhgha

Draft Version


CA Sri Lanka 375

jpl;lq;fsp;d; top;fhl;ly;fSf;Nfw;g mikf;fg;gl;bUg;gJ Nghy> nraw;ghl;L

fl;Lg;ghl;L jpl;lq;fs; je;jpNuhgha jpl;lkply; kw;Wk; Kfhikf;fl;Lg;ghl;L

,uz;bdJk; topfhl;ly;fSf;Nfw;g mikf;fg;gLfpwJ. gpd;tUtdtw;iwf;

ftdj;jpy; nfhs;f.

Draft Version


376 CA Sri Lanka

(a) cau; KfhikahdJ epWtdk; Mff;Fiwe;jJ Ie;J tUlq;fSf;F

tUlhe;jk; tpw;gidia 5% My; mjpfupf;f Ntz;Lk; vd

jPu;khdpf;fyhk; - ,J xU je;jpNuhgha jpl;lk;.

(b) tpw;gid ,af;Fdu; kw;Wk; %j;j tpw;gid Kfhikahsu;fs; vjpu;tUk;

tUlq;fspw;;fhd rpy jw;fhypf jpl;lq;fSld; mLj;j tUlj;jpw;F

tpw;gidia 5% My; mjpfupg;gjw;fhd jp;lq;fis Nkw;nfhs;thu;fs;;.

,it Neu; tpw;gid tsq;fs;> tpsk;guk;> tpw;gid Nkk;gLj;jy;

vd;gtw;iw cs;slf;Fk;. xt;nthU gpuNjrj;jpw;Fk; tpw;gidg;gq;F

xJf;fPL nra;ag;gLfpwJ – xU Af;jp jpl;lk; (Kfhikf;fl;Lg;ghL).

(c) tpw;gidg;gpuNjr Kfhikahsu; xt;nthU tpw;gid gpujpfu;j;jhTf;Fkhd

thuhe;j tpw;gid ,yf;Ffis Fwpg;gpLthu;. ,J nraw;ghl;L jp;l;lkply;.

jdpg;gl;Nlhu; xt;nthUtUf;Fk; mtu;fs; miltjw;F vjpu;ghu;f;fg;gLk;

gzpfs; jug;gLfpd;wd. ehk; nraw;ghl;Lf;fl;Lg;ghl;il tpgupg;gjw;F tpw;gidg;gzpfs; njhlu;ghd

cjhuzj;ijg; gad;gLj;jpapUe;j NghJk; ,j;jifa jpl;lkply; kl;lk; epWtd

nraw;ghLfs; ahtw;Wf;Fk; ,lk;ngWfpwJ vd;gij epidtpy; nfhs;tJ

Kf;fpakhdJ. nraw;ghLfs; ml;ltizg;gLj;jg;gl Kbahj my;yJ

njspthf kjpg;gplg;gl Kbahj nraw;ghLfSf;Fk; $l ,lk;ngWfpwJ.

Vnddpy;> ,it epakg;gLj;jg;glhj nraw;ghLfs; (jpUj;j Ntiy>

thbf;ifahsu; Kiwg;ghLfSf;F gjpyspj;jy; Nghd;w). vjpu;ghuhj my;yJ jw;fhypf gzpfis ml;ltizg;gLj;jy; FWfpa

mwptpg;gpy; nra;ag;gl Ntz;Lk;. ,J nraw;ghl;Lj;jpl;lkplypd; xU Kf;fpa

mk;rkhFk;. cjhuzkhf> jpUj;j jpizf;fsk; Row;rpKiw ghJfhg;G

guhkupg;G ml;ltizg;gLj;jg;gl KbAk;. Mdhy;> vjpu;ghuhjtpjkhf gOJfs;

,lk;ngWkplj;J jpizf;fs Nkw;ghu;itahsu;fshy; jpUj;j Ntiy

‘mt;tplj;jpNyNa’ jpl;lkplg;gl;L fl;Lg;gLj;jg;gl Ntz;Lk;.

6.9 Kfhikf;fl;Lg;ghl;L Kiwikfs;

Kfhikf;fl;Lg;ghl;L njhopw;ghlhdJ jpl;l ,yf;Ffs; my;yJ epWtdj;jpd;

,yf;Ffs; milag;gl;lij cWjpg;gLj;Jk; Kfkhf fPo;g;gzpahsu;fspd;

nraw;ghLfis mstPL nra;jYk; rupnra;jYkhFk;. Kfhikf;fl;Lg;ghl;bd; mbg;gil %yq;fs; gpd;tUkhW:

• jpl;lkply;: tpUk;gg;gLfpd;w ngWNgWfis milahsk; fhzYk;> vd;d nra;a Ntz;Lnkd jPu;khdpj;jYk;.

• jpl;lj;ij gjpTnra;jy;. ,J ,yf;Ffs; my;yJ tpidj;jpwd; epakq;fs; vd;gtw;iw xd;wpizf;f Ntz;Lk;.

• jpl;lj;ij Nkw;nfhs;sYk; milag;gl;l cz;ikahd ngWNgWfis mstplYk;. • jpl;lj;jpw;nfjpuhf cz;ikahd ngWNgWfis xg;gply;. • Xg;gPLfis kjpg;gPL nra;jYk;> vjpu;fhy nraw;ghL Njitah vd;gij jPu;khdpj;jYk;. • jpUj;j eltbf;if Njitahdtplj;J ,J mKy;gLj;jg;gl Ntz;Lk;.

xU Kfhikf;fl;Lg;ghl;L Kiwik vd;gJ xU epWtdj;jpd; Nehf;fq;fs;

g+u;j;jp nra;ag;gLtijAk;> mtw;iw Nkw;nfhs;tjw;F jPl;lg;gl;l jp;l;lq;fs;

Nkw;nfhs;sg;gLtijAk; cWjpg;gLj;Jk;nghUl;L fPo;g;gzpahsu;fspd;

nraw;ghLfspd; nraw;jpwid mstPL nra;J rupnra;fpd;w xU

KiwikahFk;.

Draft Version


CA Sri Lanka 377

6.10 jfty;fspd; tiffs;

6.10.1 je;jpNuhgha jfty;fs; je;jpNuhgha jfty;fs; cau;kl;lKfhikahsu;fshy; mtu;fsJ epWtdj;jpd; Nehf;fq;fis jpl;lkplTk; Nehf;fq;fs; eilKiwapy; milag;gl KbAkh vd kjpg;gPL nra;aTk; gad;gLj;jg;gLfpwJ. ,j;jifa jfty;fs; KOepWtdj;jpdJk; ,yhgfuj;jd;ik> tpahghuj;jpd; ntt;NtWgl;l gpupTfspd; ,yhgfuj;jd;ik> %yjd cgfuzj;Njit vd;gdtw;iw cs;slf;FfpwJ.

vdNt> je;jpNuhgha jfty;fs; gpd;tUk; mk;rq;fisf; nfhz;bUf;Fk;. .

• ,J cs;sf kw;Wk; ntspaf tsq;fspypUe;J ngwg;gLfpwJ. • ,J cau;kl;lj;jpy; njhFf;fg;gLfpwJ. . • ,J ePz;lfhyj;jpw;F njhlu;GilaJ. • ,J KOepWtdj;JlDk; njhlu;GgLfpwJ. (rpy tpguq;fSf;F nry;yf;$Lk; vd;whYk;) • ,J ngUk;ghYk; jw;fhypf mbg;gilapy; jahupf;fg;gLfpwJ. • ,J fzpa kw;Wk; juk; ,uz;ilAk; nfhz;lJ. • vjpu;fhyj;ij vjpu;T$w Kbahjhjjdhy; ,J KOikahd epr;rajd;ikia mspf;f

KbahJ.

6.10.2 Af;jp jfty;fs; Af;jp jfty;fs; epWtdj;jpd; tsq;fs; vt;thW <LgLj;jg;gl Ntz;Lk; vd

jPu;khdpg;gjw;Fk;;> <LgLj;jg;gLifapy; vt;thW fz;fhzpf;fg;gLfpd;wd vd

jPu;khdpg;gjw;Fk; eLj;jukl;l Kfhikapdhy; gad;gLj;jg;gLfpwJ. ,j;jifa

jfty;fs; cw;gj;jpjpwd; mstPLfs;> (kdpj kzpj;jpahynkhd;Wf;fhd my;yJ

,ae;jpu kzpj;jpahynkhd;Wf;fhd ntspaPL)> ghjPl;Lf;fl;Lg;ghL my;yJ

Kuz; gFg;gha;T mwpf;iffs; kw;Wk; fhNrhl;l vjpu;T$wy;fs; vd;gtw;iw

cs;slf;FfpwJ.

vdNt Af;jp jfty;fs; gpd;tUk; mk;rq;fisf; nfhz;bUf;Fk;.

• mJ mbg;gilapy; cs;sfuPjpahf cUthf;fg;gLfpwJ. • ,J fPo;kl;lj;jpy; njhFf;fg;gLfpwJ. • ,J FWq;fhyk; kw;Wk; eLj;ju kl;lj;Jld; njhlu;ghdJ. • ,J jpizf;fsq;fs; my;yJ nraw;ghLfis gFg;gha;T nra;fpwJ my;yJ

tpgupf;fpwJ. • ,J toikahf njhlu;r;rpahf jahupf;fg;gLfpwJ. • ,J fzpauPjpahd mstPLfis mbg;gilahff; nfhz;lJ.

6.10.3 nraw;ghl;Lj;jfty;fs;

nraw;ghl;Lj;jfty;fs; ‘Kjy;;tupir’ Kfhikahsu;fshd Kfhup my;yJ

jiyik vOJtpidQu; Nghd;wtu;fshy; mYtyfk; my;yJ njhopw;rhiy

vd;gtw;wpDs; Fwpg;gplg;gl;l flikfs; jpl;lkplg;gl;L rupahf

Nkw;nfhs;sg;gLfpwJ vd;gjid cWjpg;gLj;JKfkhf gad;gLj;jg;gLfpd;wJ.

cjhuzkhf> rk;gs mYtyfj;jp;y; ,e;j kl;lj;jpy; jfty; ehs; $yp

xU epWtdj;jpw;Fs;shd jfty;fs; md;udpapdhy; mDkhdpf;fg;gl;l %d;W

gbepiy kl;lq;fspy; je;jpNuhgha> Af;jp kw;Wk; nraw;ghl;L epiyfspy;

gFg;gha;T nra;ag;glyhk;.

Draft Version


378 CA Sri Lanka

tPjj;Jld; njhlu;Gilajhf ,Uf;Fk;. mj;Jld; xt;nthU thuKk;

Copaupdhy; Ntiynra;ag;gl;l kzpj;jpahyq;fs;> kzpj;jpahynkhd;wpw;fhd

$yp tPjk;> ,t;thu fhyg;gFjpapy; jdpg;gl;l xt;nthU NtiyapYk;

xt;nthUtupdhYk; nryT nra;j Neutpguq;fs; vd;gtw;iwAk; cs;slf;Fk;.

,t; cjhuzj;jpy; thuhe;jk; jfty; Njitg;gLfpwJ. Mdhy;>

cw;gj;jpr;nra;Kiwf;F cs;sPL nra;ag;gLfpd;w %yg;nghUs;fspd; njhif

Nghd;w kpf mtrukhd nraw;ghl;Lj;jfty;fs; ehshe;jk;> kzpj;jpahyj;jpw;F

kzpj;jpahyk; my;yJ jd;kag;gLj;jg;gl;l cw;gj;jpapy; epkplj;jpw;F epkplKk;

Njitg;glyhk;.

Draft Version


CA Sri Lanka 379

nraw;ghl;Lj;jfty;fs; gpd;tUk; mk;rq;fisf; nfhz;lJ.

• ,J Kw;wpYk; cs;sf %yq;fspypUe;Nj ngwg;gLfpwJ. • ,J %yj;juTfis nra;Kiwf;Fl;gLj;jpa kpfTk; tpupthd jfty;fshFk;.. • mJ cldb fhyj;Jld; njhlu;GilaJ. NkYk;> njhlu;e;J my;yJ mbf;fb

jahupf;fg;gLfpd;wJ. • ,J gzp rhu;e;jjJk; ngUksT fzpauPjpahdJkhFk;.

7 epiyahd kw;Wk; nefpOk; ghjPLfs;

7.1 epiyahd ghjPLfs;

xU epiyahd ghjPL milag;gl;l tpw;gid my;yJ ntspaPl;bd; msit

nghUl;gLj;jhJ khwhky; ,Uf;FkhW tbtikf;fg;gLfpw xU ghjPlhFk;.

ghjPl;Lf;fhyk; Muk;gpg;gjw;F Kd;dNu jahupf;fg;gLfpd;w gpujhd ghjPL

epiyahd ghjPL vd;W $wg;gLfpwJ. epiyahd vd;Dk; gjk; gpd;tUk;

fUj;ijf; nfhz;Ls;sJ.

(a) ghjPL kjpg;gplg;gl;l tpw;gidapd; msT kw;Wk; kjpg;gplg;gl;l cw;gj;jpapd;

msT vd;gtw;wpd; mbg;gilapy; jahupf;fg;gLfpwJ. Mdhy;>

cz;ikahd cw;gj;jp kw;Wk; tpw;gid njhiffs; ghjPl;L

njhiffspypUe;J NtWglf;$Lk; vd;gjw;F ve;jtpj jpl;lq;fSk;

Nkw;nfhs;sg;gltpy;iy.

(b) xU fl;Lg;ghl;L fhyg;gFjpapy; (khjk; my;yJ ehd;F thuq;fs; my;yJ

fhyhz;L) cz;ikahd cw;gj;jp my;yJ tpw;gidj;njhif

milag;gLk;NghJ xU epiyahd ghjPL Gjpa nraw;ghl;L kl;lj;jpw;F

(gpd;Ndhf;fp) rPuhf;fg;glhJ. epWtdk; mjd; gue;j Nehf;fq;fis tiuaWf;f Kw;gLk;NghJ xU

epiyahd ghjPl;bd; gpujhd Nehf;fk;; jpl;lkply; fl;lj;jpy; cs;sJ. 7.2 nefpOk; ghjPLfs;

xU nefpOk; ghjPlhdJ NtWgl;l fpuaelj;ij khjpupfis mq;fPfupg;gjd;

%yk; ntspaPl;L khw;w njhiffSf;Nfw;g khw;w tbtikf;fg;gl;Ls;s xU

ghjPlhFk;.

epiyahd ghjPLfs; nraw;ghl;L kl;lj;ij nghUl;gLj;jhJ khwhJ ,Uf;Fk;.

nefpOk; ghjPLfs; nraw;ghl;L kl;lj;Jf;Nfw;wthW tbtikf;fg;gLfpd;wd. xU epiyahd ghjPl;il NtWgl;l nraw;ghl;L kl;lq;fspw;fhd cz;ikahd

ngWNgWfSld; xg;gpLtJ fl;Lg;ghl;L Nehf;fq;fspw;F mjpfk; gad;glhJ.

cz;ikahd nraw;ghl;L kl;lj;jpw;F vd;d nryT kw;Wk; tUkhdq;fs;

,Ue;jpUf;f Ntz;Lk; vd;gijf; fhl;l nefpo;thd ghjPLfs; gad;gLj;jg;gl

Ntz;Lk;;.

Draft Version


380 CA Sri Lanka

nefpOk; ghjPLfs; gpd;tUk; ,uz;L topfspy; xd;wpy; gad;gLj;jg;glyhk;.

(a) jpl;lkply; fl;lj;jpy;: cjhuzkhf> xU mLj;j Mz;L fhyg;gFjpapy;

10>000 myFfs; ntspaPl;il tpw;gid nra;tjw;F vjpu;ghu;f;fpwJ vdf;

nfhs;Nthk;. vdpDk;> fk;gdp ntspaPLk; tpw;gidAk; 8>000 myFfshff;

Fiwthf my;yJ 12>000 myFfshff; $Ljyhf ,Uf;fyhk; vdf;

fUjpdhy;> mJ Fwpg;ghf> 8>000> 9>000> 11>000 kw;Wk; 12>000 myFfspy;

epfoj;jf;f nefpOk; ghjPLfisj;; jahupf;fyhk;. nefpOk; ghjPLfSld;

jpl;lkpLtjdhy; gy;NtW mD$yq;fs; fhzg;gLfpd;wd.

(i) ntspaPL ghjPl;by; Fiwe;Jtpl;lhy;> Kd;$l;bNa gzpePf;f

Cjpaf;fpuaq;fs;;> ,og;G Neuk; vd;gtw;iw tpiutpy; fz;Lgpbf;f

KbAk;.

(ii) ntspaPL ghjPl;by; Fiwe;Jtpl;lhy; (Copau; jq;fsJ

,ae;jpuq;fis khw;wpaikf;Fk;gb Nfl;fKbAkh? cjhuzkhf> xU

ntspxg;ge;jfhuUf;F nfhLg;gdT nra;tjw;F gjpyhf) Kfhik

gw;whf;Fiw ,aysTf;F khw;Wtop gad;ghl;il fz;Lgpbg;gJ

rhj;jpakhf ,Uf;Fkh vd jPu;khdpf;f KbAk;.

(iii) tpw;gidj;njhif epiyahd ghjPl;L kjpg;gPl;il tpl mjpfupj;jhy;>

NkyjpfNeuf;fpuaq;fspd; xU kjpg;gPL> cgxg;ge;j Ntiy my;yJ

Nkyjpf ,ae;jpu thlif vd;gtw;iw Nkw;nfhs;s KbAk;.

,tw;wpypUe;J cau;thd ntspaPl;Lj;njhif my;yJ tpw;gid

milag;gLtijj; jLf;fpd;w tiuaiwf;fhuzp VjhtJ ,Uf;fpwjh

vd kjpg;gplg;gl KbAk;.

(b) RagupNrhjid Retrospectively. Xt;nthU khjKk; (fl;Lg;ghl;Lf;fhyk;)

my;yJ tUlKk; nefpOk; ghjPLfis me;j #o;epiyfspy; vd;d

ngWNgWfs; milag;gl;bUf;f Ntz;Lk; vd;gNjhL milag;gl;l

cz;ikahd ngWNgWfSld; xg;gPL nra;J gad;gLj;jg;gl KbAk;.

nefpOk;ghjPLfs; ghjPl;Lf;fl;Lg;ghl;bw;F xU mtrpakhd fhuzpahFk;.

mj;Jld;> ghjPl;Lf;fl;Lg;ghl;L Kiwikia fz;fhzpg;gjpy; cs;s

eilKiwg; gpur;ridfis rkhspf;fpd;;wd.

(i) cz;ikahd nraw;jpwd; vt;tsT rpwg;ghdJ my;yJ NkhrkhdJ

vd;gJ Fwpj;J Kfhikf;F mwptpf;fg;gl Ntz;Lk;. nraw;jpwd;

mstPl;il mspg;gjw;F cz;ikahd ngWNgw;iw mstplf;$ba

xU msTNfhy; (ghjPL my;yJ epakk;) ,Uf;f Ntz;Lk;.

(ii) xt;nthU tpahghuKk; khwpf;nfhz;bUf;Fk;. cz;ikahd

ntspaPl;Lj;njhiffs; epiyahd ghjPl;Lld; rupahf xj;jpUf;Fk;

vd vjpu;ghu;f;fg;gl KbahJ. cz;ikahd fpuaq;fis epiyahd

ghjPl;Lf;fpuaq;fSld; Neubahf xg;gpLtJ mu;j;jkw;wJ

(cz;ikahd nraw;ghl;Lkl;lk; rupahf jpl;lkpl;lgb

khw;wkilahtpl;lhy;)

(iii) fl;Lg;ghl;L jfty; gad;ghl;bw;fhf milag;gl;l nraw;ghl;bd;

cz;ikahd nraw;ghl;L kl;lj;jpy; cz;ikahd ngWNgWfis

,e;j nraw;ghl;L kl;lj;jpy; vjpu;ghu;f;fg;gl;bUf;f Ntz;ba

nraw;ghl;L kl;lj;Jld; xg;gPL nra;tJ mtrpakhdJ. ,J

nefpOk; ghjPl;bd; %yk; fhl;lg;gLfpwJ.

ke;jepiyapd;NghJ nefpOk; ghjPLfs; Fwpg;ghf fhu; njhopw;rhiyf;F

Tpdh nefpOk; ghjPLfs;

Draft Version


CA Sri Lanka 381

gaDs;sjhf ,Uf;Fkh vd;gij RUf;fkhf $Wf.

Draft Version


382 CA Sri Lanka

ke;j epiyapd; NghJ fhu; njhopw;rhiy mjdJ cw;gj;jpfSf;fhd

Nfs;tpf;FiwT fhuzkhf thuj;jpy; ngUk;ghYk; %d;W my;yJ ehd;F ehs;

mjdJ njhopyhsu;fis epWj;j Ntz;Lk;. vdNt ghjPL Fiwf;fg;gl;l

cw;gj;jp Neuj;Jld; nghUe;JkhW kWkjpg;gPL nra;ag;gl Ntz;Lk;.

7.3 nefpOk; ghjPl;il jahupj;jy; (cau;T-jho;T Kiw cs;slq;fyhf) nefpOk; ghjPL vy;iyf;fpuatpay; nfhs;iffis gad;gLj;JfpwJ.

vjpu;fhyf;fpuaq;fis kjpg;gpLtjpy;> fle;jfhyj;jpd; fpuaelj;ijia ghu;g;gjd;

%yk; njhlq;FtJ ngUk;ghYk; mtrpak;. fpuaq;fs; KOtJk; epiyahdJ

my;yJ KOtJk; khWk; fpuaq;fSf;F ve;j gpur;ridAk; vohJ. Mdhy;>

fle;j fhyj;jpy; fyg;Gf;fpua elj;ij nfhz;ljhfj; Njhd;Wk; fpuak;

cq;fSf;F mspf;fg;glyhk; (gFjp epiyahdJk; gFjp khWk;fpuaKk;).

vjpu;fhyj;jpy; ,j;jifa fpuakl;lj;ij jPu;khdpg;gjw;fhf cau;Tjho;T Kiw

gad;gLj;jg;glyhk;. ,e;j Kiw mj;jpahak; 3 ,y; mwpKfk;nra;ag;gl;lJ.

mj;jpahak; 18 ,y; kPz;Lk; kPs Nehf;fg;gLk;.

7.4 cau;Tjho;T Kiw

(a) miug;gFjp khWk; fpuaq;fspd; epiyahd kw;Wk; khWk; %yq;fis

kjpg;gpLtjw;F Kd;ida fhyq;fspd; fpuag; gjpNtLfs; kPsha;T

nra;ag;gl;L gpd;tUk; ,uz;L fhyg;gFjpfsp;w;fhd fpuaq;fs; njupT

nra;ag;gLfpd;wd.

(i) cau;thd ntspaPl;Lj;njhifiaf; nfhz;l fhyk;. (ii) Fiwthd ntspaPl;Lj;njhifiaf; nfhz;l fhyk;

(Fwpg;G. cau;thd / Fiwthd ntspaPl;ilf; nfhz;l fhyg;gFjpfs;

cau;thd / Fiwthd fpuaj;ijf; nfhz;l fhyg;gFjpfshf ,Uf;fhkw;

Nghfyhk;).

(b) cau;thd ntspaPl;bd; nkhj;jf;fpuaj;jpw;Fk; Fiwthd ntspaPl;bd;

nkhj;jf;fpuaj;jpw;Fk; ,ilNaahd NtWghL ntspaPl;L kl;lq;fspd;

NtWghLfspd; khWk;fpuakhf ,Uf;Fk; (xt;nthU nkhj;jf;fpuaj;jpYk;

cs;slf;fg;gLfpd;w epiyahd fpuaq;fs; xNuasthdgbahy;.

(c) ,tw;wpypUe;J mynfhd;Wf;fhd khWk;fpuak; fzpg;gplg;glyhk;.

(nkhj;jf;fpuaq;fspd; NtWghL ÷ ntspaPl;L kl;lq;fspd; NtWghL)

mj;Jld; epiyahd fpuaKk; $l jPu;khdpf;fg;glyhk; ( ntspaPl;L kl;lk;

xd;wpy; nkhj;jf;fpuak; - njupT nra;ag;gl;l ntspaPl;L kl;lj;jpw;fhd

khWk; fpuak;).

7.5 cjhuzk;: cau;T jho;T Kiw

fle;j ehd;F khjq;fshf xU njhiyf;fhl;rp cw;gj;jpahsupd; guhkupg;Gj;

jpizf;fsj;ij nraw;gLj;Jtjw;fhd fpuakhdJ gpd;tUkhWs;sJ.

tpil

Draft Version


CA Sri Lanka 383

khjk; fpuak; cw;gj;jpnjhif &gh myFfs;

1 1,100,000 7,000 2 1,150,000 8,000 3 1,110,000 7,700 4 970,000 6,000

Draft Version


380 CA Sri Lanka

Njitg;gLtJ

ntspaPL 7>500 myFfshf ,Uf;Fk; vd vjpu;ghu;f;fg;gLk;NghJ khjk; 5 ,y;

vjpu;ghu;f;fg;glNtz;ba fpuaq;fisf; fzpg;gpLf. gztPf;fj;ijg; Gwf;fzpf;f.

jPu;T

(a) myFfs; &gh mynfhd;Wf;fhd khWk;fpuak; &gh 180,000/2,000= &gh 90

(b) Xd;wpy; cau;thd my;yJ Fiwthd njhiff;fpuaj;jpy; gjpyPL nra;jy;: cau;T jho;T &gh &gh

nkhj;jf;fpuak; 1,150,000 970,000 khWk; fpuak; (8,000 ×&gh90) 720,000 (6,000 ×&gh.90) 540,000 epiyahd fpuak; 430,000 430,000

(c) 7>500 myFfs; ntspaPl;bd; kjpg;gplg;gl;l fpuaq;fs;: &gh

epiyahd fpuak; 430,000 khWk;fpuak; (7,500 ×&gh9) 675,000 nkhj;jf;fpuak; 1,105,000

2,750 myFfs; kpd;rhuk; Efug;gLkhapd;> gpd;tUk; jfty;fisAk;> cau;T

jho;T KiwiaAk; gad;gLj;jp [{iyapy; kpd;rhuj;jpw;fhd fpuaj;ijf;

fzpg;gpLf. khjk; fpuak; Efug;gl;l kpd;rhu

&gh'000 myFfs;

mynfhd;Wf;fhd

khWk; fpuak; = &gh 36,000 = &gh. 40 900

tpdh

cau;thd ntspaPL 8,000 nkhj;jf;fpuak; 1,150,000 Fiwthd ntspaPL 6,000 nkhj;jf;fpuak; 970,000 khWk; fpuak; 2,000 ,d; 180,000

[{dtup 204 2,600 ngg;utup 212 2,800 khu;r; 200 2,500 Vg;upy; 220 3,000 Nk 184 2,100 [{d; 188 2,200

tpil

cau;thd myFfs;

myFfs;

3,000 nkhj;jf;fpuak; =

&gh '000 220

Fiwthd myFfs 2,100 nkhj;jf;fpuak; = 184 900 36

cau;T jho;T

Draft Version


CA Sri Lanka 381

gjpyply;: &gh '000 3>000 myFfspw;fhd nkhj;jf;fpuak; 220 khWk;fpuak; (3,000 × &gh 40) 120 epiyahd fpuak; 100

[{iyapy; nkhj;jf;fpuak; =&gh(100,000 + (2,750 ×40)) = &gh 210,000

ehk; jw;NghJ nefpOk; ghjPl;ilj; jahupf;fpd;w xU KO cjhuzj;ijg;

ghu;f;fyhk;.

7.6 cjhuzk;: xU nefpOk; ghjPL jahupj;jy; (a) fPNo epuw;gLj;jg;gl;l jfty;fisg; gad;gLj;jp nraw;ghl;L kl;lq;fs;

80%, 90% kw;Wk; 100% q;fspy; xU cw;gj;jp jpizf;fsj;jpd;

Nke;jiyf;fpuaq;fs; kw;Wk; Neu;f;$ypf;fpuaq;fspw;fhd 20X6 ,w;fhd ghjPl;ilj; jahupf;Ff.

(i) kzpj;jpahy Neu;f;$yp tPjk; &gh 37.50 Mf ,Uf;Fk; vd vjpu;ghu;f;fg;gLfpwJ.

(ii) 100% nraw;ghL 60>000 Neu;f;$yp kzp;j;jpahyq;fis gpujpepjpj;Jtg;gLj;JfpwJ. (iii) khWk;fpuaq;fs;

Neupy;$yp Neu;f;$yp kzp;j;jpahynkhd;Wf;F &gh 7.50.

Efu;T nghUl;fs; Neu;f;$yp kzp;j;jpahynkhd;Wf;F &gh 37.5.

rpw;Wz;bAk; Vida eyr;NritfSk; Neu; kw;Wk; Neupy; $ypf;fpuaj;jpy; 6%.

(iv) miug;gFjp khWk;fpuaq;fs; fle;j Ie;J tUlq;fisg; NghyNt

Neu;Copa kzpj;jpahyq;fSld; njhlu;Gilajhf ,Uf;Fnkd

vjpu;ghu;f;fg;gLfpwJ.

tUlk;

Neu;Copa kzpj;jpahyq;fs;

miug;gFjpkhWk;fpuaq;fs;

20X1

64,000

&gh'000 2,080

20X2 59,000 1,980 20X3 53,000 1,860 20X4 49,000 1,780 20X5 (kjpg;gPL) 40,000 1,600

(v) kzpj;jpahynkhd;Wf;fhd epiyahd Nke;jiy 100% nraw;ghl;by;

Nja;khdk;

&gh '000 30

guhkupg;G 20 fhg;GWjp 10

Draft Version


380 CA Sri Lanka

,iwfs; 25 Kfhik rk;gsq;fs; 40 (vi) gztPf;fk; Gwf;fzpf;fg;gLk;.

(b) 57>000 Neu;f;$yp kzpj;jpahyq;fs; Ntiy nra;ag;gLfpwJ vdf;nfhz;L

20X6 ,w;fhd ghjPl;Lf;fpuaf; nfhLg;gditf; (mjhtJ vjpu;ghu;f;fg;gl;l

nrytpdk;) fzpg;gpLf.

Draft Version

Draft Version


382 CA Sri Lanka

jPu;T (a) 80% kl;lk; 90% kl;lk; 100% kl;lk;

48,000 kzpj;/fs;

54,000 kzpj;/fs;

60,000 kzpj;/fs;

&gh &gh &gh

Neu;$yp; 1.8kp 2.025 kp 2.25 kp Vida khWk; fpuaq;fs; Neupy;$yp 360,000 405,000 450,000 Efu;Tg;nghUl;fs; 1.8 kp 2.03 kp 2.25 kp rpw;Wz;b Nghd;wd 1.3 kp 1.46 kp 1.62 kp nkhj;jkhWk;fpuaq;fs; (&gh 109.58

5.26 kp 5.92 kp 6.57 kp

kzpj;jpahyk; W1) miug;gFjpkhWk;fpuaq;fs; (W2) 1.76 kp 1.88 kp 2 kp epiyahd fpuaq;fs; Nja;khdk; (60,000 ×Rs. 30) 1.8 kp 1.8 kp 1.8 kp guhkupg;G (60,000 ×Rs. 20) 1.2 kp 1.2 kp 1.2 kp fhg;GWjp (60,000 ×Rs. 10) 0.6 kp 0.6 kp 0.6 kp ,iwfs; (60,000 ×Rs. 25) 1.5 kp 1.5 kp 1.5 kp Kfhikrk;gsq;fs;(60,000 × 2.4 kp 2.4 kp 2.4 kp &gh 40) ghjPLnra;ag;gl;l fpuaq;fs; 14.52kp 15.3kp 16.07kp

nra;if

W1 nkhj;jkhWk;fpuak; = Neu;f;$yp + Neupy;$yp + rpw;Wz;b + Efu;Tg;nghUs;fs; = &gh 45 + &gh 27 + &gh37.5 = &gh109.58 W2 cau;T/jho;T Kiwia gad;gLj;jy;:

&ghkpy;.

64,000kzpj;jpahyq;fspd; nkhj;jf;fpuak; 2,080 40,000kzpj;jpahyq;fspd; nkhj;jf;fpuak; 1,600 24,000kzpj;jpahyq;fspd; khWk; fpuak; 480

kzpj;jpahynkhd;Wf;fhd khWk;fpuak;(&gh480,000/24,000) &gh 20

&ghkpy;. 64,000kzpj;jpahyq;fspd; nkhj;jf;fpuak; 2,080 64,000kzpj;jpahyq;fspd; nkhj;jf;fpuak; (×Ugh 20) 1,280 epiyahd fpuaq;fs; 800

miug;gFjp khWk;fpuaq;fs; gpd;tUkhW fzpg;gplg;gLfpwJ.

60,000 kzpj;/fs; (60,000 ×&gh 20) + &gh800,000

=

&ghkpy; 2,000

54,000 kzpj;/fs; (54,000 ×&gh 20) + &gh800,000 = 1,880

Draft Version


CA Sri Lanka 383

(c) 57>000 Neu;f;$yp kzpj;jpahy Ntiyf;fhd ghjPl;Lf;fpuaf;nfhLggdT

gpd;tUkhwpUf;Fk;.

&ghkpy; khWk;fpuaq;fs; (57,000 ×&gh 109.58) 6,246 miug;gFjpkhWk;fpu

(&gh 8,000,000 + (57,000 ×&gh 20)) 1,940 epiyahdfpuaq;fs; 7,500

15,686

Fwpg;G: xt;nthU re;ju;g;gj;jpYk; nraw;ghl;L kl;lk; khWk;NghJ epiyahd

fpuaq;fs; xU khjpupahdjhf ,Uf;Fk;. mj;Jld; mit nefpo;tjpy;iy.

7.7 nefpOk; ghjPLfsp;y; nraw;ghl;bd; mstPL xU nefpo;r;rpg;ghjPl;ilj; jahupg;gjw;F fpuaq;fs; (kw;Wk; tUkhdq;fs;)

nraw;ghl;L kl;lj;Jld; khWfpd;w Kiwapd; xU kjpg;gPL Njitg;gLfpwJ. tpw;gid tUkhdk; tpw;gidj;njhifAld; njspthf khWgLk;. mj;Jld;>

Neu;%yg;nghUs; fpuaq;fs; (mNefkhf Neu;f;$ypf;fpuaq;fs;)

cw;gj;jpj;njhifAld; khw;wkilAk;. ,Ug;gpDk;> rpy re;ju;g;gq;fspy;

Nke;jiyf;fpuaq;fSf;fhd ghjPl;bw;F fyg;Gf;fpuaq;fs; (gFjp epiyahdJ>

gFjp khWtJ) nghUj;jkhdjhf ,Uf;fyhk;. ,J xd;wpy; cw;gj;jp my;yJ

tpw;gidj;njhif ,y;yhj nraw;ghl;Lld; khWgLk;. xU cw;gj;jp

jpizf;fsj;jpy; cw;gj;jp Nke;jiyfis xU vLj;Jf;fhl;lhf

vLj;Jf;nfhz;lhy;> nkhj;j Nke;jiyf;fpuaq;fs; gFjpasT epiyahdjhfTk;

gFjpasT khWtjhfTk; ,Uf;Fk;. khWk; gFjp jpizf;fsj;jpy;

Ntiynra;ag;gl;l Neu; Copa kzpj;jpahyq;fs;> my;yJ nraw;ghl;bw;fhd

,ae;jpu kzpj;jpahyq;fspd; vz;zpf;ifAld; NtWglyhk;. tuyhw;W uPjpahd

ngWNgWfspd; neUf;fkhd gFg;gha;tpd; gp;d;du; jhd; nraw;ghl;bw;fhd rpwe;j

mstPL Copa kzpj;jpahyq;fs; my;yJ ,ae;jpu kzpj;jpahyq;fs; vd

jPu;khdpf;fg;glyhk;.

Fwpg;G: xU guPl;irapy; epiyahd fpuaq;fis nefpo itf;Fk; tiyapy;

rpf;fhjPu;fs;. nraw;ghl;L kl;lj;ijg; nghUl;gLj;jhky; mit khwhky;

,Ug;gij kwe;J tplhjPu;fs;. epiyahd Nke;jiyfs; Muk;gj;jpy; xU

tpdhTf;F ‘mynfhd;wpd;’ mbg;gilapy; ntspg;gLj;jg;gl;lhYk; $l jug;gl;l

nraw;ghl;L kl;lj;jpw;fhd epiyahd fpuaj;ij ePq;fs; xUjlit

fzpg;gpl;lTld; nraw;ghl;L kl;lq;fs; khWk;NghJ mJ khwhky; ,Uf;Fk;

vd;gjid epidtpy; nfhs;Sq;fs;. khWk; fpuaq;fis kjpg;gpLtjw;F gad;gLj;jg;gl;l nraw;ghl;L mstPL rpy

gupkhzq;fis jpUg;jpg;gLj;j Ntz;Lk;.

gupkhzk; tpguk;

mjd; nrhe;j

msTf;F Nkyhf

khWk; fhuzpfspy;

,Ue;J RahjPdkhf

cs;sJ.

cjhuzkhf> Copa kzpj;jpahyq;fs;

nraw;ghl;bd; mstPlhf ,Ue;jhy;> nraw;ghl;L

kl;lk; Copa kzpj;jpahyq;fspy; mstplg;gl

Ntz;Lk;. ,k;kzpj;jpahyq;fspd; Copf;fpuaj;jpy;

my;y (gpd;idaJ tpiykhw;wj;jpd; tpisTf;F

MshfpwJ).

Draft Version


384 CA Sri Lanka

gupkhzk; tpguk;

epiyahdJ ,e;j tifapy;> ntspaPl;bd; xU epakmyF

cz;ikahd myFfistpl xU rpwe;j mstPl;il

mspf;fpwJ. cjhuzkhf> nkhj;jf;fpuaq;fs; Neu;

Copa kzpj;jpahyq;fSld; khWfpwJ vdf;

nfhs;spd;> nraw;ghl;bd; mstPlhf ‘Ntiy

nra;ag;gl;l cz;ikahd kzpj;jpahyq;fis’ tpl ‘mspf;fg;gl;l epak kzpj;jpahyq;fis’ njupT nra;tJ kpfg; nghUj;jkhdjhf ,Uf;Fk;.

Vnddpy;> cz;ikahd kzpj;jpahyq;fs;

tpidj;jpwdhfNth md;wp tpidj;jpwdpd;wpNah

Ntiy nra;ag;gl;bUf;fyhk;. mj;Jld;

nraw;jpwdpy; cs;s NtWghLfs; mNefkhf

Vw;gLfpw cz;ikahd fpuaq;fis ghjpf;Fk;.

7.8 nefpOk; ghjPLfSk; ghjPl;Lf;fl;Lg;ghLk;

ghjPl;Lf;fl;Lg;ghL vd;gJ jdp;g;gl;l Kfhikahsu;fspw;fhd nghWg;gpd;

gFjpfis milahsk; fhZk; ghjPLfis epWTtjw;fhd eilKiwahFk;

(cjhuzkhf> cw;gj;jp Kfhikahsu;fs;> nfhs;tdT Kfhikahsu;fs;

Nghd;Nwhu;). mj;Jld;> cz;ikahd ngWNgWfis vjpu;ghu;f;fg;gl;l

ngWNgWfSf;F vjpuhf xOq;fhf xg;gPL nra;jYkhFk;. cz;ikahd

ngWNgWfSf;Fk;> vjpu;ghu;f;fg;gl;l ngWNgWfSf;Fk; ,ilNaahd

NtWghLfs; Kuz;fs; vd miof;fg;gLfpd;wd. mj;Jld; ,it jdpg;gl;l

Kfhikahsu;fshy; fl;Lg;ghl;L nraw;ghl;bw;fhd topfhl;Ljiy mspg;gjw;F


jdpg;gl;l Kfhikahsu;fs; ghjPl;bw;Fk; cz;ikahd ngWNgw;Wf;Fk;

,ilNaahd NtWghLfis tprhupf;Fk; nghWg;igf; nfhz;Ls;shu;fs;.

gpd;du;;> cz;ikahd eltbf;iffspd; gpufhuk; jpl;lj;ij khw;w my;yJ

rupahd jpUj;j eltbf;if vLf;f vjpu;ghu;f;fg;gLfpwhu;fs;. gpd;tUk;

cjhuzj;ijf; ftdpAq;fs;. ku epWtdk; jdpnahU nghUshd Jhf;Fkuj;ij cw;gj;jp nra;fpwJ. [{d;

khjj;jpw;fhd ghjPL nra;ag;gl;l ngWNgWfSk;> cz;ikahd ngWNgWfSk;

fPNo fhl;lg;gLfpd;wd.

nefpOk; ghjPl;bd; xU Kd;epge;jidahdJ fpuaelj;ij gw;wpa xU mwpthFk;.

epiyahd ghjPl;L %yq;fSf;Fk; cz;ikahd ngWNgWfSf;Fk; ,ilNaahd

NtWghL ghjPl;L Kuz;fshf mwpag;gLfpd;wJ.

Draft Version


CA Sri Lanka 385

ghjPL cz;ikahd ngWNgWfs;

Kuz;

Jhf;Fkuj;jpd; cw;gj;jpAk; tpw;gidAk; (myFfs;)

2,000 3,000

&gh &gh &gh

tpw;;gid tUkhdk; (a) 20,000 30,000 10,000 (F) Neu;%yg;nghUs;fs; 6,000 8,500 2,500 (A) Neu;f;$yp 4,000 4,500 500 (A) guhkupg;G 1,000 1,400 400 (A) Nja;khdk; 2,000 2,200 200 (A) thlifAk; tupAk; 1,500 1,600 100 (A) Vida fpuaq;fs; 3,600 5,000 1,400 (A) nkhj;jf;fpuaq;fs; (b) 18,100 23,200 5,100 ,yhgk; (a)–(b) 1,900 6,800 4,900 (F)

Fwpg;G. (F) rhjfkhd KuizAk;>(A) xU ghjfkhd my;yJ rhjfkw;w

KuizAk; Rl;bf;fhl;LfpwJ. ghjfkhd Kuz;fs; rpyNtisfspy;

‘rhjfkw;wit”(U) vd Rl;bf;fhl;lg;gLfpd;wd. .

(a) ,t; cjhuzj;jpy;> fl;Lg;ghl;L Nehf;fj;jpw;F ,e;j Kuz;fs;

mu;j;jkw;wit. fpuaq;fs; ghjPl;il tpl cau;thdit. Vnddpy;>

ntspaPl;bd; msTk; cau;thdjhf cs;sJ. khWk; fpuaq;fs;

ghjPl;Lf;fpuaq;fSf;F Nkyhf mjpfupf;Fk; vd vjpu;ghu;f;fg;gLfpwJ.

VjhtJ fpuak; my;yJ tUkhd mk;rq;fspw;F fl;Lg;ghl;L eltbf;if

Njitah vdf; fhl;Ltjw;F ve;jnthU jftYk; ,y;iy.

(b) fl;Lg;ghl;L Nehf;fpw;fhf gpd;tUtdtw;iw mwpe;J nfhs;tJ mtrpakhdJ.

(i) 3>000 Jhf;Fkuq;fis cw;gj;jp nra;J tpw;gid nra;tij tpl

cz;ikahd fpuaq;fs; mjpfkhdjhf ,Ue;jdth? (ii) 3>000 Jhf;Fkuq;fspd; tpw;gidapypUe;J cz;ikahd tUkhdk;

jpUg;jpfukhdjhf ,Ue;jjh? (iii) cw;gj;jp nra;g;gl;L tpw;gid nra;ag;gl;l myFfspd; njhif

ghjPl;bypUe;J rhjfkhfth my;yJ ghjfkhfth NtWgl;Ls;sJ? ghjPl;Lf;fl;Lg;ghl;bw;fhd rupahd mZFKiw

(a) epiyahd kw;Wk; khWk; fpuaq;fis milahsk; fhzy;.

(b) vy;iyf;fpuatpay; El;gq;fis gad;gLj;jp xU nefpOk; ghjPl;il mspj;jy;.

ku epWtdj;jpd; Kd;ida cjhuzj;j;py;> fpua elj;ij gw;wpa gpd;tUk;

jfty;fis ehk; nfhz;Ls;sjhf vz;ZNthk;.

(a) Neu;%yg;nghUs; kw;Wk; guhkupg;Gf;fpuaq;fs; fpilf;ff;$bajhfTs;sd

(b) mbg;gilf; $yp epiyahd fpuakhf ,Ug;gpDk;> cw;gj;jpj;jpwd; my;yJ

tpidj;jpwid mstpLk;nghUl;L Neu;f;$yp khWk;fpuakhff;

nfhs;sg;gLfpwJ.

(c) thlifAk; tupAk; kw;Wk; Nja;khdk; vd;gd epiyahd fpuaq;fshFk;.

(d) Vida fpuaq;fs; &gh 1>600 epiyahd fpuaj;Jld; cw;gj;jp

nra;ag;gl;L tpw;gid nra;ag;gLk; mynfhd;Wf;fhd khWk; fpuak; &gh

1 IAk; nfhz;bUf;fpwJ.

Draft Version


386 CA Sri Lanka

jw;NghJ fpuaelj;ij mwpag;gLfpwJ. xt;nthU fpua tplaj;jpw;Fkhd

ghjPl;Lf;fpuag;gb fzpg;gplg;glyhk;. ,f;nfhLg;gdTg;gbahdJ xUnefpOk;

ghjPl;by; nghUj;jkhd nraw;ghl;L kl;lj;jpy; xt;nthU fpua tplaj;jpw;Fk;

vjpu;ghu;f;fg;gl;l nrytpdkhff; fhl;lg;gLfpwJ. ghjPl;Lf;fpuaj; njhifahdJ

gpd;tUkhW fzpg;gplg;gLfpwJ.

(a) khWk;fpuaj;njhif =%yg;ghjPLfs;×(3,000myFfs;/2,000myFfs;) cjhuzk;: %yg;nghUs; fpuaj;njhif = &gh 6,000 ×3/2 = &gh 9,000

(b) epiyahd fpuaj;njhif = %yg;ghjPl;bd;gb

(c) miug;gFjp khWk;fpuaj;njhif= %yg;ghjPl;;L epiyahd fpuak;

+ (3,000 myFfs;× mynfhd;Wf;fhd khWk;fpuak;) cjhuzk;: Vida fpuaj;njhiffs;= &gh 1,600 + (3,000 × &gh 1) = &gh4,600

ghjPl;Lf; fl;Lg;ghl;Lg;gFg;gha;T gpd;tUkhW ,Uf;f Ntz;Lk;.

epiyahd ghjPL

nefpOk; ghjPL

cz;ikahd ngWNgWfs;

ghjPl;L Kuz;fs;

(a) (b

(c) (b)–(c) cw;gj;jpAk; tpw;gidAk; (myFfs;)

2,000 3,000 3,000

&gh &gh &gh &gh tpw;gid tUkhdk; 20,000 30,000 30,000 0 khWk;fpuaq;fs; Neu;%yg;nghUs;fs;

6,000

9,000

8,500

500 (F)

Neu;f;$yp 4,000 6,000 4,500 1,500 (F) guhkupg;G 1,000 1,500 1,400 100 (F)

miug;gFjp khWk;fpuaq;fs; Vidafpuaq;fs; 3,600 4,600 5,000 400 (A)

epiyahdfpuaq;fs; Nja;khdk; 2,000 2,000 2,200 200 (A) tupAk; thlifAk; 1,500 1,500 1,600 100 (A)

nkhj;jfpuaq;fs; 18,100 24,600 23,200 1,400 (F) ,yhgk; 1,900 5,400 6,800 1,400 (F)

ehk; NkNyAs;stw;iw gpd;tUkhW gFg;gha;T nra;ayhk;.

(a) 3>000 myFfs; tpw;gidapy;> vjpu;ghu;f;fg;gl;l ,yhgk; nefpOk; ghjPl;L

,yhgk; &gh 5>400 Mf ,Uf;f Ntz;Lk;. epiyahd ghjPl;L ,yhgk;

&gh 1>900 my;y. khwhf> cz;ikahd ,yhgk; &gh 6>800. mjhtJ>

ehk; vjpu;ghu;j;jpUe;jij tpl &gh 1>400 Nkyjpfkhf. ,j;jifa

Kd;Ndw;wj;jpw;fhd fhuzq;fspy; xd;W jug;gl;l cz;ikahd

ntspaPLk;> tpw;gidAk; 3>000 myFfs;. fpuaq;fs; vjpu;ghuf;fg;gl;ljpYk;

ghu;f;f Fiwthf ,Ue;jJ. (mj;Jld; tpw;gid tUkhdk; rupahf

vjpu;ghu;f;fg;gl;ljhf ,Ue;jJ).

Draft Version


CA Sri Lanka 387

&gh

Neu;%yg;nghUs; fpuaKuz; 500 (F) Neu$ypf; fpuaKuz; 1,500 (F) guhkupg;Gf;; fpuaKuz; 100 (F) Vida fpuaKuz; 400(A) epiyahd fpuaKuz;fs;

Nja;khdk; 200(A) thlifAk; tupAk; 100(A)

1,400 (F) vdNt ,yhgk; &gh 1>400 ,dhy; mjpfupj;jpUe;jJ. Vnddpy;>

fpuaq;fs; vjpu;ghu;f;fg;gl;lij tpl Fiwthf ,Ue;jd. (b) epiyahd ghjPl;L ,yhgj;jpw;F NkNy ,yhg Kd;Ndw;wj;jpw;fhd

,d;ndhU fhuzk; tpw;gidj;njhifahFk;. kuepWtdk; 2>000

Jhf;Fkuq;fSf;;Fg;gjpyhf 3>000 nfhk;Gfis gpd;tUk; ngWNgw;Wld;

tpw;gid nra;jJ. &gh &gh

tpw;gid tUkhdk; mjpfupf;fg;gl;lJ 10,000 khWk; fpuaq;fs; mjpfupf;fg;gl;lJ Neu;%yg;nghUs;fs; 3,000 Neu;f;$yp 2,000 guhkup;g;G 500 Vida fpuaq;fspd; khWk;%yk; 1,000 epiyahd fpuaq;fs; khwhJ 6,500 ,yhgk; mjpfupf;fg;gl;lJ 3,500 vdNt> tpw;gidj;njhif mjpfupj;jikahy;> ,yhgk; &gh 3>500 ,dhy; mjpfupf;fg;gl;lJ.

xU KO Kuz; gFg;gha;Tf;$w;W gpd;tUkhwpUf;Fk;. &gh &gh

epiyahd ghjPl;L ,yhgk; 1,900 Kuz;fs; tpw;gidj;njhif 3,500 (F) Neu;%yg;nghUs; fpuak; 500 (F) Neu;f;$ypf;fpuak; 1,500 (F) guhkupg;Gf;fpuak; 100 (F) Vida fpuaq;fs; 400 (A) Nja;khdk; 200 (A) tupAk; thlifAk; 100 (A)

4,900 (F) cz;ikahd ,yhgk; 6,800

ve;jnthU KuZk; tprhuizf;F cj;juthjkspf;f NghJkhd

Kf;fpaj;JtKilaJ vd Kfhik ek;gpdhy;> mtu;fs; VjhtJ rupahd

jpUj;j eltbf;if mtrpakh> cz;ikahd epfo;Tfspd; gpufhuk; jpl;lk;

khw;wg;gl Ntz;bAs;sjh vd ghu;g;gjw;F tprhuiz nra;thu;;fs;.

Draft Version


388 CA Sri Lanka

nrg;uk;gu; khjj;jpw;fhd fpud;Q; ,d; ghjPL nra;ag;gl;l kw;Wk; cz;ikahd

ngWNgWfs; fPNo fhl;lg;gl;lthW ,Ue;jd. fk;gdp vy;iyf;fpuatpay;

Kiwikia gad;gLj;JfpwJ. Muk;g kw;Wk; ,Wjp ,Ug;Gf;fs; vJTk;

,y;iy. epiyahdghjPL cz;ik

cw;gj;jpAk; tpw;gidAk; 1,000 myFfs; 700myFfs; &gh '000 &gh '000 &gh '000 &gh '000 tpw;gid 20,000 14,200 khWk;tpw;gidf;fpuak; Neu;%yg;nghUs;fs; 8,000 5,200 Neu;f;$yp 4,000 3,100 khWk;Nke;jiy 2,000 1,500

14,000 9,800 gq;fspg;G 6,000 4,400 epiyahd fpuaq;fs; 5,000 5,400 ,yhgk;/(el;lk;) 1,000 (1,000)

Njitg;gLtJ

Kfhikf;fl;Lg;ghl;L Nehf;fpw;F cgNahfkhdjhf ,Uf;Fk; xU ghjPl;ilj; jahupf;Ff.

tpil

ehk; 700 myFfspw;fhd nefpOk; ghjPl;ilj; jahupf;f Ntz;Lk;.

ghjPL

nefpOk; ghjPL

cz;ik Kuz;fs;

1,000 myFfs; &gh’000 &gh'000 mynfhd;Wf;

700 myFfs;

&gh'000

700 myFfs;

&gh'000'

&gh '000 tpw;gid 20,000 (20) 14,000 14,200 200 (F) khWk;fpuaq;fs; Neu;%yg;nghUs;

8,000

(8)

5,600

5,200

400 (F)

Neu;f;$yp; 4,000 (4) 2,800 3,100 300 (A) khWk; cw;gj;jp Nke;jiy

2,000

14,000

(2)

(14)

1,400

9,800

1,500

9,800

100 (A)

gq;fspg;G 6,000 4,200 4,400 epiyahd fpuaq;fs; 5,000 (N/A) 5,000 5,400 400 (A) ,yhgk;/(el;lk;) 1,000 (800) (1,000

200 (A)

cz;ikahd ngWNgw;Wf;Fk; (700 myFfSf;F vd;d fpuaq;fSk;

tUkhdq;fSk; ,Ue;jdNth mit) nefpo;r;rpg; ghjPl;Lf;Fk; (700

myFfSf;Fk; vd;d fpuaq;fSk; tUkhdq;fSk; ,Ue;jpUf;f Ntz;LNkh

mit) ,ilNaahd NtWghLfs; tyJgf;f epuypy; Kuz;fshff;

Fwpf;fg;gl;Ls;sd vd;gij Fwpj;Jf;nfhs;f.

tpdh ghjPl;Lf;fl;Lg;ghL

Draft Version


CA Sri Lanka 389

NkNy gapw;rpapy; ghjPl;il nefpo;thf;Ftjd; %yk; ehk; cz;ikahd

tpw;gid tUkhdj;jpw;Fk; ghjPl;L tpw;gid tUkhdj;jpw;Fk; ,ilNaahd

NtWghl;bd; tpw;gid tUkhdk; kPjhd jhf;fj;ij mfw;wpAs;Nshk;. Mdhy;>

,d;Dk; ,q;F &gh 200 (F) Kuz; xd;W ,Uf;fpwJ. ,jd; fUj;J

cz;ikahd tpw;gid tpiy ghjPL nra;ag;gl;l tpw;gid tpiyia tpl

NtWgl;bUf;f Ntz;Lk;. ,jd; ngWNgwhf>&gh 200 (F) tpw;gid tpiy

Kuz; Vw;gl;Ls;sJ.

7.9 nefpOk; ghjPl;il jahupf;Fk;NghJ fUj;jpy; nfhs;sNtz;ba fhuzpfs; Nfhl;ghl;by; nefpOk; ghjPl;bd; ,af;ftpay; kpfTk; NeubahdJ. vdpDk;>

eilKiwapy;> Gs;sptpguq;fs; nefpo;tiltjw;F Kd;G gy;NtW tplaq;fs;

fUj;jpy; nfhs;sg;gl Ntz;Lk;. (a) fpuaq;fis mtw;wpd; epiyahd kw;Wk; khWk; %yq;fshf

NtWgLj;JtJ vg;NghJk; Neubahdjy;y. (b) epiyahd fpuaq;fs; nraw;ghl;L kl;l mjpfupg;G/ FiwTf;Nfw;g

gbepiyf;Nfhl;L khjpupapy; elj;ijf;Fl;glyhk;. (c) %ynefpo;Tg; ghjPl;il mbg;gilahff; nfhz;l mDkhdq;fs;

fzf;fpy; vLj;Jf;nfhs;sg;gl Ntz;Lk;. ,j;jifa mDkhdq;fs;

fl;Lg;gLj;Jk; fhuzpfs; %yk; Vw;gLk; jil> gztPf;f tPjk;> vjpu;fhy

epr;rakw;w jd;ik njhlu;ghd jPu;g;Gfs;> epWtdj;jpd;

cw;gj;jpg;nghUs;fSf;fhd Nfs;tp Nghd;wtw;iw cs;slf;fyhk;. .

7.10 epiyahd kw;Wk; nefpOk; ghjPLfs;: xU RUf;fk; 7.10.1 epiyahd kw;Wk; nefpOk; ghjPl;L NtWghLfs;

xU epiyahd ghjPL cw;gj;jp> tpw;gid my;yJ cz;ikapy; mDgtg;gl;l

nryTfs; vd;gtw;wpd; NtWghLfis fzf;fpy; vLj;J khw;wkilahJ. xU

nefpOk; ghjPl;by; milag;gl;l cw;gj;jp kl;lj;jpw;F vjpu;ghu;f;fg;gl;l

nkhj;jf;fpuaq;fis rPuhf;Ftjd; %yk; ,jid Nkw;nfhs;syhk;. jug;gl;l

njhif xd;iw mbg;gilahff; nfhz;l %yg;ghjPL ghjPL nra;ag;gl;l

njhifia tpl ghjPL nra;ag;gl;l fpuaq;fis gFg;gha;T nra;tjd; %yKk;>

cw;gj;jp nra;ag;gl;l cz;ikahd myFfshy; ngUf;Ftjd; %yKk;

cz;ikahd njhiff;F ‘nefpo;tilag;gLfpwJ’.

7.10.2 epiyahd kw;Wk; nefpOk; ghjPLfs; vg;Ngh nghUj;jkhditahf ,Uf;fpd;wd

,uz;L tif ghjPLk; mbg;gilapy; fpuaf;fl;Lg;ghl;bw;F

gad;gL;j;jg;gLfpd;wd. ,Ug;gpDk;;> mit Kfhikapd; rhjidia

mstpLtjw;F xU msTNfhiyAk; toq;FfpwJ. ,jdhy;> Nehf;fq;fis

miltjw;F Cf;Ftpf;fg;glyhk;. epiyahd ghjPLfs; mNefkhf gytifahd ghjPLfisAk; jahupg;gjw;fhd

xU nghJthd jsj;ij mspg;gjdhy;>jpl;lkply; fl;lj;jpy; gaDs;sjhf

,Uf;Fk;. fhyg;gFjp ,Wjpapy;> cz;ikahd ngWNgWfs; epiyahd

ghjPl;Lld; xg;gplg;gl;L fl;Lg;ghl;bw;fhf gFg;gha;T nra;ag;glyhk;. vdpDk;>

,e;jg;gFg;gha;T epiyahd ghjPL jahupf;fg;gl;l kjpg;gPLfspd; mbg;gilap;y;

rupnra;ag;glhj jtWfshy; jpupTgLj;jg;glyhk;. gpujhd ghjPl;il g+u;j;jp nra;ajpl;lkply; fl;lj;jpy; xU nefpOk; ghjPL

Njitg;glyhk;. ntspaPL gy;NtW rhj;jpakhd kl;lq;fspy; ghjPL

Draft Version


390 CA Sri Lanka

nra;ag;glyhk;. ,f;fhyg;gFjpapy; nefpOk; ghjPL cz;ikahd nraw;ghl;L

kl;lj;jpw;F GJg;gpf;fg;gl;L ngWNgWfs; xg;gPL nra;ag;glyhk;.

Draft Version


CA Sri Lanka 391

mjd; tpisthf> nefpOk; ghjPLfs; kpfTk; Mw;wy;kpf;f kw;Wk;

xg;gplg;glf;$ba jfty;fis mspj;jy; %yk; Kfhikf;fl;Lg;ghl;bwF

cjTfpwJ. xU epiyahd ghjPl;by; kl;LNk jq;fpapUg;gJ ghupa

Kuz;fSf;F toptFf;Fk;. vjpu;T$wy; msT nghUe;JtJ rhj;jpakpy;iy

vd;gjdhy;> Kuz;fs; ngUksT NtWghLfisf; nfhz;bUf;Fk;. nefpOk;

ghjPLfs; mit ve;jf; fl;Lg;ghl;ilf; nfhz;bUf;ff;$LkhapDk;>

cz;;ikahd gpur;ridia Rl;bf;fhl;l mjpf tha;g;Gs;sd.

8 gpd;Dhl;bf;fl;Lg;ghLk; Kd;Ndhf;fpa fl;Lg;ghLk;

8.1 gpd;Dhl;b

gpd;Dhl;b vd;w gjk; fl;Lg;ghl;L jfty;fisAk;> fl;Lg;ghl;Lj;jfty;fis

Kfhikf;F mwpf;ifapLk;; nra;Kiw ,uz;ilAk; tptupf;f

gad;gLj;jg;gLfpwJ. xU tpahghu epWtdj;jpy; jfty;fs; epWtdj;jpw;Fs;Ns

(Kfhikf;fl;Lg;ghl;L mwpf;iffs;) fl;Lg;ghl;L jPu;khdq;fspw;F Kfhikf;Fk;

Vida Copau;fSf;Fk; cjTk; Nehf;Fld; mspf;fg;gLfpd;wd.

(a) Xw;iw tisa gpd;Dhl;b vd;gJ rhjhuzkhf gpd;Dhl;bahf

ntspg;gLj;jg;gLfpwJ. cz;ikahd kw;Wk; jpl;lj;jpw;fpilNa

xg;gPl;lstpy; rpwpa NtWghLfspd; gpd;Dhl;bahFk;. ,jw;fhd jpUj;j

eltbf;if jpl;lkplg;gl;l ngWNgWfSf;F Vw;g nray;jpwidf;

nfhz;LtUk;. ,J jw;NghJs;s jpl;lk; khwhJ vd;gij

ntspg;gLj;JfpwJ. ,t;tif gpd;Dhl;b ghjPl;Lf;fl;Lg;ghl;LlDk;

epakf;fpuatpaYlDk; ,izf;fg;gLfpwJ.

(b) ,ul;il tisa gpd;Dhl;bAk; cau;kl;l gpd;Dhl;bahf mwpag;gLfpwJ.

,J jpl;lq;fs;> ghjPLfs;> epWtdf;fl;likg;Gfs; kw;Wk; fl;Lg;ghl;L

Kiwikfs; vd;gd epge;jidfspy; Vw;gLk; khw;wq;fis re;jpf;f

kPsha;T nra;ag;gLfpd;wd vd;gjid cWjp nra;fpwJ.

(c) gpd;Dhl;b ngUk;ghYk; vjpu;kiwahf ,Uf;Fk;. ,yf;Ffs; jtwtpl;ld.

,J Njitapy;iy. ,Ug;gpDk;> ,J Neu;kiwahfTk; ,Uf;fyhk;.

,yf;Ffs; jtwtpl;ld. Mdhy; Vida ,yf;Ffs; jhf;fg;gl;lit

ehq;fs; Fwp;f;Nfhshff; nfhz;bUe;jitia tpl rpwe;jit.

vjpu;kiwahd gpd;Dhl;b kPsg; ngWtjw;fhd fl;Lg;ghl;L nraw;ghl;bw;F

toptFf;Fk;. Neu;kiwahd gpd;Dhl;b vd;gjd; fUj;J ,yf;F

efu;j;jg;gl Ntz;Lk; vd;gjhFk;.

‘gpd;Dhl;b’ vd;w gjk; fl;Lg;ghl;L jfty;fisAk;> fl;Lg;ghl;Lj;jfty;fis

Kfhikf;F mwpf;ifapLk;; nra;Kiw ,uz;ilAk; tptupf;f gad;gLj;jg;gLfpwJ. Kd;Ndhf;fpa fl;Lg;ghL vd;gJ cz;ikahd ngWNgWfs; my;yJ Muk;g

,yf;Ffis vjpu;T$wg;gl;l vjpu;fhy ngWNgWfSld; xg;gPL nra;tij

mbg;gilahff; nfhz;ljhFk;.

Draft Version


390 CA Sri Lanka

nraw;ghLfs; cz;ik ngWNgW jpl;lj;Jld;

xg;gPL

fl;Lg;ghl;L eltbf;if

ntspaPL mstPL

8.2 fl;Lg;ghl;Lr; Rw;Nwhl;lj;jpy; gpd;Dhl;b

tisap

cs;sPl;L tsq;fs;

gpd;Dhl;b jfty;fs;

ntspaPLfs;

(c-k; cz;ik ntsaPL> tUkhdk;> fpuak;)

cU 6.1fl;Lg;ghl;Lr; Rw;Nwhl;lj;jpy; gpd;Dhl;b tisap

tiuglj;jpy; tpsf;fg;gl;l fl;Lg;ghl;L Rw;Nwhl;l %yq;fs; gpd;tUkhW.

gbKiw1jpl;lq;fSk; ,yf;FfSk; vjpu;fhyj;jpw;fhd epu;zapf;fg;gLfpd;wd.

,it ePz;lfhy> ,ilf;fhy my;yJ FWq;fhy jpl;lq;fshf

,Uf;Fk;. cjhuzkhf> ghjPLfs;. ,yhg ,yf;Ffs; kw;Wk;

epakf;fpuaq;fs;.

gbKiw2jpl;lq;fs; nray;gLj;jg;gLfpd;wd. ,jd; tpisthf>

%yg;nghUl;fSk; kw;Wk; ciog;Gk; gad;gLj;jg;gLtJld;>

Vida nryTfSk; Vw;gLfpd;wd.

gbKiw3 cz;ikahd ngWNgWfs; gjpTnra;ag;gl;L gFg;gha;T nra;ag;gLfpd;wd.

gbKiw4 cz;ikahd ngWNgW gw;wpa jfty;fs; njhlu;Gila Kfhikf;F

fzf;fpay; mwpf;iffs; uPjpahf gpd;Dhl;lk; nra;ag;gLfpd;wd.

,t;thW mwpf;ifaplg;gl;l jfty;fs; gpd;Dhl;b MFk;.

gbKiw5 cz;ikahd ngWNgWfis jpl;lk; my;yJ ,yf;FfSld; (vd;d

milag;gl Ntz;Lk; my;yJ milag;gl;bUf;f Ntz;Lk;)

xg;gpLtjw;fhf Kfhikahy; gpd;Dhl;b gad;gLj;jg;gLfpd;wJ.

gbKiw6 jpl;lkplg;gl;l kw;Wk; cz;ikahdtw;iw xg;gpLtjd; %yk;

Kfhik gpd;tUk; %d;wpy; xU eltbf;ifia Nkw;nfhs;syhk;.

,it mtu;fs; Fwpg;gpl;l epiyikia vt;thW ghu;f;fpwhu;fs;

vd;gjpy; jq;fpAs;sJ. jpl;lkplg;gl;l nray;jpwdpypUe;J NtWgLtjw;fhd Kfhikapd; rhj;jpakhd gpujpgypg;Gfs;

(a) mtu;fs; fl;Lg;ghl;L eltbf;ifia vLf;fyhk;. vd;d jtW ,lk;ngw;wJ

vd;gij milahsk; fz;L gpd;du; mJ Vd; vd;gijf; fz;Lgpbg;gjd;

%yk; rupahd eltbf;iffis vLf;fyhk;.

(b) mtu;fs; xd;Wk;; nra;tjw;fpy;iy vdjPu;khdpf;fyhk;. ,J cz;ikahd

KbTfs; jpl;lkplg;gl;lij tpl rpwg;ghf nry;Yk;NghJ my;yJ

vjpu;fhyj;jpy; kPz;Lk; epfo tha;g;gpy;yhj VNjhnthd;why; Nkhrkhd

jpl;lk;> ,yf;F my;yJ ghjPL

Draft Version


CA Sri Lanka 391

KbTfs; ,lk;ngWk;NghJ ,j;jPu;khdk; vLf;fg;glyhk;.

(c) cz;ikahd ngWNgWfs; jpl;lk; my;yJ ,yf;fpypUe;J NtWgl;lhy;

mtu;fs; jpl;lj;ij my;yJ ,yf;if khw;wyhk;. epiyikiar;

rupnra;tjw;F Kfhikahy; nra;af;$ba xd;Wkpy;iy (my;yJ vJTk;

nra;af;$lhJ>rpyNtis mtu;fs; nra;a tpUk;Gfpwhu;fs;).

Draft Version


392 CA Sri Lanka

,e;jf;fl;lj;jpy; khjhe;j tpw;gid Nghd;w xU eilKiw cjhuzj;ij

,e;jf; fl;Lg;ghl;LKiwikAld; njhlu;GgLj;JtJ cjtpahf ,Uf;fyhk;.

gbKiw 1 ,e;j tUlj;jpw;fhd xU tpw;gidg;ghjPL my;yJ jpl;lk; jahupf;fg;gLfpwJ.

gbKiw2Kfhiktpahghuj;jpd; tsq;fis ghjPl;L ,yf;if miltjw;F

xOq;FgLj;JfpwJ. .

gbKiw 3xt;nthU khj ,WjpapYk; cz;ikahd ngWNgWfs; Kfhikf;F

jpUk;g mwpf;ifaplg;gLfpd;wd.

gbKiw4Kfhikahsu;fs; jpUk;gTk; cz;ikahd ngWNgWfis jpl;lj;jpw;nfjpuhf

xg;gPLnra;fpd;wdu;.

gbKiw 5Njitahdtplj;J> mtu;fs; Kiwikapd; Ntiyfis rPuhf;fk;

nra;tjw;F rupahd jpUj;j eltbf;if vLg;gu;. cs;sPLfis

Kiwikf;F khw;Wtjd; %yk; rhj;jpakhFk;. cjhuzkhf>

tpw;gidahsu;fs; $ba kzpj;jpahyq;fs; Ntiy nra;AkhW

Nfl;fg;glyhk;. my;yJ Gjpa tpiyf;fopTfis mKyhf;fk;

nra;ayhk;. ,e;j khjhe;j tpw;gid cjhuzkhdJ Kuz; gFg;gha;T vt;thW

gpd;Dhl;bf;fl;Lg;ghL khjpupahf cs;sJ vd;gij tpgupf;fpwJ. Kuz;fs;

rhjfkhd ghjfkhd gpd;Dhl;biaj; juyhk;. xU ghjfkhd fpua Kuz;

vjpu;kiwahd gpd;Dhl;bahf ,Uf;Fk;. mj;Jld;> rhjfkhd tpw;gid Kuz;

Neu;kiwahd gpd;Dhl;bahff; fUjg;glyhk;.

8.3 Kd;Ndhf;fpa fl;Lg;ghL Kd;Ndhf;fpa fl;Lg;ghL vd;gJ jpl;lkplg;gl;l ngWNgw;Wf;Fk; cz;ikahd

ngWNgw;Wf;Fk; ,ilNaahd NtWghLfis vjpu;T$wp epfo;T ,lk;ngWtjw;F

Kd;dNu ,j;jifa NtWghl;il jtpu;g;gjw;F eltbf;ifia mKyhf;fk;

nra;jy;.

ngUk;ghyhd fl;Lg;ghl;L Kiwikfs; jw;Nghija fhy ngWNgWfSf;Fk;

(tuyhw;Wf;fpuaq;fs;) jpl;lkplg;gl;l ngWNgWfSf;Fk; ,ilapyhd xg;gPl;ilg;

gad;gLj;Jfpd;wd. vdNt fl;Lg;gLj;jYf;F my;yJ vjpu;fhy nraw;ghl;il

rPuhf;Ftjw;F fle;jfhy epfo;Tfs; xU topKiwahfg; gad;gLj;jg;gLfpd;wd.

fl;Lg;ghl;L nraw;ghl;bw;F ,e;j mZFKiwapd; xU gpujhd tpku;rdk; ,J

gpd;Ndhf;fp ghu;f;fpd;wJ vd;gjhFk;. vdpDk;> xU fhRg;ghjPl;ilf; ftdj;jpy; nfhs;f. ,J fhRkPjpfspy;

cr;repiyikfisAk;> Fiwthd epiyikiaAk; milahsk; fhz;gjw;F

gad;gLj;jg;gLfpd;wd. NkYk; ,J rhj;jpakhdjhfj; Njhd;wpdhy;> Mz;bd;

gpw;gFjpapy; mjpf Nkyjpfg;gw;W trjp Njitg;gLk;. ,t;trjp

fpilf;ff;$bajhf cs;sjh vd;gij cWjpg;gLj;j> cz;ikahd Njitf;F

fl;Lg;ghl;L eltbf;if Kd;$l;bNa vLf;fg;gLk;. ,J Kd;Ndhf;fpa

fl;Lg;ghl;bw;F xU cjhuzkhFk;. ,J %y ,yf;Ffis my;yJ

cz;ikahd ngWNgWfis vjpu;fhy ngWNgWfspd; vjpu;T$wYld;

xg;gpLtjid mbg;gilahff; nfhz;l fl;Lg;ghlhf cs;sJ. fzpdp njhopDl;gk;> Kfhikj;jfty; Kiwikfs; Nfhl;ghL kw;Wk;

fzpaEl;gq;fspd; tsu;e;JtUk; gad;ghL vd;gtw;wpypUe;J vOe;j ‘jfty; Gul;rp”,e;jf; fl;Lg;ghl;L El;gj;ij gad;gLj;Jtjw;fhd re;ju;g;gj;ij

Draft Version


CA Sri Lanka 393

tpupTgLj;jpAs;sJ. gpujhd khwpfspd; (tpw;gidf; Nfs;tp> $yp tPjk; vd;gd

Nghd;w) khw;wq;fspd; mbg;gilapy; jw;NghJ vd;d epfof;$Lk; vd;gijg;gw;wp

jahupf;fg;gLk; tof;fkhd jpUj;jg;gl;l vjpu;T$wy;fs;> vjpu;T$wy;

khjpupfis epu;khzpg;gjw;F cjTfpwJ.

Draft Version


394 CA Sri Lanka

xOq;fhd vjpu;T$wy;fs; jahupf;fg;gbd;> Kfhikahsu;fs; jw;Nghija

vjpu;$wiyAk;> %yj;jpl;lk; ,uz;ilAk; mtu;fSila nraw;ghl;bw;F

topfhl;Ltjw;fhf itj;jpUg;ghu;fs;. khWfpd;w #o;epiyfspd;

Njhw;wj;jpw;Nfw;g %yj;jpl;lk; milag;glyhk; my;yJ milag;glhky;

Nghfyhk;. ,j;jifa #o;epiyfisf; fUj;jpy;nfhz;L vd;d

,lk;ngwg;NghfpwJ vd;gij jw;Nghija vjpu;T$wy; Rl;bf;fhl;Lk;. fl;Lg;ghLfis xg;gpLtjw;fhd cjhuzq;fs;

gbKiw 1 jpl;lk; vjpu; jw;Nghija vjpu;T$wy;. Jw;Nghija

vjpu;T$wYf;Fk; jpl;lj;jpw;Fk; ,ilNa jug;gl;l

NtWghLfSf;fpilNa jpl;lj;ij miltjw;F vd;d nraw;ghL

Nkw;nfhs;sg;gl Ntz;Lk;? VjhtJ fl;Lg;ghl;L eltbf;if

rpwe;jjhf cs;sjh?

gbKiw 2 fl;Lg;ghl;L eltbf;if jpl;lkplg;gLfpwjhapd;>fl;Lg;ghl;L

eltbf;ifapd; jhf;fq;fis ftdj;jpy; nfhs;tjw;F jw;Nghija

vjpu;T$wy; jpUj;;jg;gl;L xU kPsikf;fg;gl;l vjpu;T$wy;

jahupf;fg;gl Ntz;bapUf;Fk;.

gbKiw3 jpl;lk; milag;gLk; vd jw;NghJ vjpu;ghu;f;fg;gLfpwjh vd

jPu;khdpg;gjw;Fjpl;lk; vjpu; kPsikf;fg;gl;l vjpu;T$wy; mLj;j

xg;gPlhf ,Uf;f Ntz;Lk;.

gbKiw4 jw;Nghija %y vjpu;T$wYf;Fk; kPsikf;fg;gl;l vjpu;T$wYf;Fk;

,ilNaahd xU xg;gPL vLf;fg;NghFk; fl;Lg;ghl;L nraw;ghl;bd;

vjpu;ghu;f;fg;gLk; jhf;fk;; vd;d vd;gijf;fhl;Lk;.

gbKiw 5 xU fl;Lg;ghl;Lf;fhyj;jpd; ,Wjpapy;>cz;ikahd ngWNgWfs;

gFg;gha;T nra;ag;gl;L ,uz;L xg;gPLfs; Nkw;nfhs;sg;glyhk;.

• cz;ikahd ngWNgWfs; vjpu; kPsikf;fg;gl;l vjpu;T$wy;.

,uz;Lf;Fk; ,ilNa NtWghLfs; Vd; Vw;gl;ld?

• jpl;lk; vjpu; ,e;j tUlj;jpy; ,Jtiu cz;ikahd

ngWNgWfs;. cz;ikahd ngWNgWfs; jpl;lj;jpw;F vt;thW

neUf;fkhf cs;sd?

gbKiw 6 mNjNeuj;jpy;> xU Gjpa jw;Nghija vjpu;T$wy; jahupf;fg;gl

Ntz;Lk;. kPz;Lk;; xg;gPl;L Rw;Nwhl;lKk;> fl;Lg;ghl;L

eltbf;ifAk; Muk;gkhfyhk;. ,e;j topapy; jhd; fpuaq;fs; njhlu;r;rpahf fl;Lg;gLj;jg;gl;L fz;fhzpf;fg;gLfpd;wd.

Kd;Ndhf;fpa fl;Lg;ghl;L Kiwikapd; ,d;ndhU cjhuzk; ,yf;F

fpuatpayhFk;. ,J xU tpahghuk; mjd; cw;gj;jpg;nghUs;fs; my;yJ

NritfSf;fhd tUkhdj;jpd; ,yf;FtPjj;ij epu;zapf;Fk;NghJ

,lk;ngWfpwJ. ngWNgWfs; fhyuPjpahf vjpu;T$wg;gLfpwJ. mj;Jld;> ,J

,yf;F milag;glhJ vd Njhd;wpdhy;> kPz;Lk; mij ,yf;Fld;;

nfhz;LtUtjw;F eltbf;if vLf;fg;gLfpwJ.

9 ghjPl;bd; gpujp$yq;fs; ghjPblypy; gy;NtW gpujp$yq;fs; cs;sd:

• Neuk; vLj;Jf;nfhs;sg;gLtJk; cau;thd fpuaKk; - xU tpgukhd

ghjPl;Lr;nra;Kiwf;F Neuk; vLf;fg;gLtJld; xU Kfhikf;FO mjpy;

Draft Version


CA Sri Lanka 395

<Lgl Ntz;bapUf;Fk;.

• Kfhikf;FO <Lglhtpbd;> mtu;fs; jahupj;j ghjPl;il Vw;Wf;nfhs;syhk;.

• xU ghjPL xU jz;lidf;Fupa rhjdk; vd;w czu;T - ,J cau;

Kfhikapdhy; vjpu;kiwahd fl;Lg;ghlhf Nehf;fg;glyhk;.

Draft Version


396 CA Sri Lanka

• FO czu;tpd; czu;T kiwe;JNghff;$Lk;.

• epWtdq;fspd; Nehf;fq;;fs; kw;Wk; ,yf;Ffspd; Vw;Wf;nfhs;Sk; jd;ik tiuaWf;fg;glyhk;.

• cs;Su; ,af;f kw;Wk; murpay; #oy;fs; ftdj;jpy; nfhs;sg;glhtpbd;>

mila Kbahj ghjPLfshf ,Uf;fyhk;.

• fPo; cj;jpNahfj;ju;fs; %yk;; ‘jdpuhr;rpa mikg;Gf;F’ mtu;fs; Mjutspf;fyhk;.

• Kfhikahsu;fs; ghjPLfs; milaf;$bait vd;gij cWjpg;gLj;JKfkhf ‘vspjhd’ ghjPLfisj; mikf;fyhk;..

• Copau;fspilNa mjpUg;jp> jw;fhg;G kw;Wk; Fiwe;j kdcWjpAld; mila

Kbahj ,yf;Ffshf vz;zg;gLtij miltjw;F kf;fis Cf;Ftpg;gJ

fbdkhf ,Uf;fyhk;.

• ghjPLfs; vg;NghJk; ‘ghjPl;L gpd;dilTlNdNa’ jahupf;fg;gLfp;d;wd.

ghjPl;L gpd;dilT – cldbahf - ‘mt;Ntis’‘cs;shu;e;j’ Gs;sptpguq;fs; gad;gLj;jg;gLkplj;J. ghjPLfs; ajhu;j;jkhditay;;y vd;gJ ghjPl;L gpd;diltpd; jhf;fkhFk;.

ghjPl;L nra;Kiwapy; <Lgl;Ls;s vy;yh KfhikAk;; ‘ghjPl;L gpd;dilT’ %yj;ijAk; cs;slf;fpapUe;jhy;> gpd;du; ,jd; jhf;fk; vd;dntdpy;> vd;d

,lk;ngw Ntz;Lk; vd;gijg; ghjPl;L njhFg;ghdJ gpujpgypf;fhJ.

Draft Version


CA Sri Lanka 397

ghjPL vd;gJ xU Fwpg;gpl;l fhyg;gFjpf;fhd fzpauPjpahd nray;jpl;lkhFk;.

xU ghjPL xU vjp;u;T$wy;> tsq;fis xJf;fPL nra;tjw;fhd topKiw> xU

msTNfhy; my;yJ xU ,yf;fhf ,Uf;fyhk;.

ghjPl;Lf;FO vd;gJ ghjPLfis jahupj;jy; kw;Wk; epu;tfpj;jiy xd;wpizf;Fk;

myfhFk;. Kfhikf;fhd jfty;fs; jpl;lkply;> fl;Lg;ghL kw;Wk; jPu;khdnkLj;jYf;F

gad;gLj;jg;gLfpd;wd. ghjPl;Lf; ifEhy; vdg;gLtJ ghjPl;L juTfisg; gad;gLj;jp ghjPL jahupj;jYld;

njhlu;Gila gjpNtLfs;> gbtq;fs;> eilKiwfs; kw;Wk; egu;fspd; nghWg;Gf;fis

cs;slf;fpa mwpTWj;jy;fspd; xU njhFg;ghFk;.

ghjPl;Lr;nra;Kiwapy; KjyhtJ nray; Kjd;ik ghjPl;Lf;fhuzpia milahsk;

fhzyhFk;. ,J gpujhd ghjPl;Lf;fhuzp my;yJ fl;Lg;gLj;Jk; ghjPl;Lf;fhuzp vdTk;

miof;fg;gLfpwJ. xU epWtdj;jpd; nraw;ghLfisf; fl;Lg;gLj;Jk; fhuzp gpujhd

ghjPl;Lf; fhuzpahFk;. njhopw;gL/jpizf;fs ghjPLfs; tpw;gid> cw;gj;jp> nfhs;tdT kw;Wk; Copaj;jpw;fhd ghjPLfis cs;slf;FfpwJ. xU fhRg;ghjPL xU $w;whFk;. ,J vjpu;fhyf;fhRf; nfhLg;gdTfisAk;>

ngWtdTfisAk; kjpg;gpl;L Fwpg;gpl;l fhy ,ilntspfspy; tpahghuj;jpd;

vjpu;T$wg;gl;l fhRkPjpia fhl;Lk; tifapy; ml;ltizg;gLj;jg;gLfpwJ. fhRg;ghjPLfspd; cgNahfkhdJ Kfhikf;F jkJ kjp;g;gplg;gl;l Nkyjpfg;gw;W Njit

njhlu;gpy; jkJ tq;fpf;F mwpTWj;jy;nfhLj;jy; my;yJ thbf;ifahsu; tpiuthf

gzj;ij nrYj;Jtij cWjpg;gLj;Jk;nghUl;L fld;fl;Lg;ghl;L eilKiwfis

gyg;gLj;jy;; Nghd;w Kd;Ndhf;fpa jpl;lkply; jPu;khdq;fis Nkw;nfhs;tjw;F

trjpaspf;Fk;. gpujhd ghjPlhdJ midj;J cgghjPLfspdJk; xd;wpizg;ig toq;FfpwJ. rhjhuzkhf

,J ghjPL nra;ag;gl;l ,yhgel;lf;$w;W> ghjPL nra;ag;gl;l epjpepiyikf;$w;W kw;Wk;

fhRg;ghjPL vd;gtw;iwf; nfhz;bUf;Fk;. gpw;nryTg;gFg;gha;T (,opT tu;f;f Kiw) rpwe;j nghUj;jkhd Nfhl;il kjpg;gpLtjw;fhd

xU El;gkhFk;. rpwe;j nghUj;jkhd Nfhl;bw;fhd rkd;ghL jPu;khdpf;fg;gl;lJk;

vjpu;T$wy; Nkw;nfhs;sg;glyhk;.

vy;yh vjpu;T$wy; El;gq;fisg;Nghd;Wk; gpw;nryTg;gFg;gha;tpypUe;jhd ngWNgWfs;

KOtJkhf ek;gpf;ifAilaitahapUf;fh. gpw;nryTg;gFg;gha;it gad;gLj;jp

Nkw;nfhs;sg;gLfpw vjpu;T$wiy gy;NtW fhuzpfs; ghjpf;fpd;wd.

efUk; ruhrupfisg; gad;gLj;jy; %yk; Nghf;iff; fz;Lgpbf;Fk; xU KiwahFk;.

KbTfspd; ,ul;il vz;fspd; efUk; ruhrupiaf; fz;lwpAk;NghJ ,uz;lhtJ efUk;

ruhrup fzpg;gplg;gl Ntz;bapUf;Fk; vd;gij epidtpy; nfhs;f. vdNt> Nghf;Fg;

ngWkjpfs; Fwpg;gpl;l cz;ikahd vz;fSld; njhlu;GgLj;jg;gl KbAk;. Kfhikf;fhd jfty;fs; jpl;lkply;> fl;Lg;ghL kw;Wk; jPu;khdnkLj;jYf;F


mj;;jpaha kPs;ghu;it

Draft Version


398 CA Sri Lanka

xU epWtdj;jpd; (my;yJ jdpg;gl;l xUtupd;) ,yf;F my;yJ

Fwpf;Nfhs; xU Nehf;fkhFk;. eilKiwapy;> Nehf;fk; vd;w gjk;

,yf;F kw;Wk; Fwpf;Nfhs; vd;gtw;wpw;F ngUk;ghYk; xd;Wf;nfhd;W

khw;whfg; gad;gLj;jg;gLfpd;wd vd;gijf; Fwpj;Jf;nfhs;f. xU

je;jpNuhghak; vd;gJ xU epWtdj;jpw;F (my;yJ jdpegUf;F)

mjd; Nehf;fq;fis mila cjTk; rhj;jpakhd nrayhFk;. md;udp Kfhik nraw;ghLfis je;jpNuhgha jpl;lkply;> Kfhikf;fl;Lg;ghL

kw;Wk; nraw;ghl;Lf;fl;Lg;ghL vd tifg;gLj;jpAs;shu;.

xU Kfhikf;fl;Lg;ghl;L Kiwik vd;gJ xU epWtdj;jpd; Nehf;fq;fs; g+u;j;jp

nra;ag;gLtijAk;>mtw;iw Nkw;nfhs;tjw;F jPl;lg;gl;l jp;l;lq;fs;

Nkw;nfhs;sg;gLtijAk; cWjpg;gLj;Jk;nghUl;L fPo;g;gzpahsu;fspd; nraw;ghLfspd;

nraw;jpwid mstPL nra;J rupnra;fpd;w xU KiwikahFk;. xU epWtdj;jpw;Fs;shd jfty;fis md;udpapdhy; mDkhdpf;fg;gl;l %d;W gbepiy

kl;lq;fspy; je;jpNuhgha> Af;jp kw;Wk; nraw;ghl;L epiyfspy; gFg;gha;T nra;ag;glyhk;. epiyahd ghjPLfs; nraw;ghl;L kl;lj;ij nghUl;gLj;jhJ khwhJ ,Uf;Fk;. nefpOk;

ghjPLfs; nraw;ghl;L kl;lj;Jf;Nfw;wthW tbtikf;fg;gLfpd;wd

xU epiyahd ghjPl;il NtWgl;l nraw;ghl;L kl;lq;fspw;fhd cz;ikahd

ngWNgWfSld; xg;gpLtJ fl;Lg;ghl;L Nehf;fq;fspw;F mjpfk; gad;glhJ. cz;ikahd

nraw;ghl;L kl;lj;jpw;F vd;d nryT kw;Wk; tUkhdq;fs; ,Ue;jpUf;f Ntz;Lk;

vd;gijf; fhl;l nefpo;thd ghjPLfs; gad;gLj;jg;gl Ntz;Lk;;. nefpOk; ghjPl;bd; xU Kd;epge;jidahdJ fpuaelj;ij gw;wpa xU mwpthFk;.

epiyahd ghjPl;L %yq;fSf;Fk; cz;ikahd ngWNgWfSf;Fk; ,ilNaahd NtWghL

ghjPl;L Kuz;fshf mwpag;gLfpd;wJ. ‘gpd;Dhl;b’ vd;w gjk; fl;Lg;ghl;L jfty;fisAk;> fl;Lg;ghl;Lj;jfty;fis Kfhikf;F

mwpf;ifapLk;; nra;Kiw ,uz;ilAk; tptupf;f gad;gLj;jg;gLfpwJ.

Kd;Ndhf;fpa fl;Lg;ghL vd;gJ cz;ikahd ngWNgWfs; my;yJ Muk;g ,yf;FFis

vjpu;T$wg;gl;l vjpu;fhy ngWNgWfSld; xg;gPL nra;tij mbg;gilahff;

nfhz;ljhFk;. ghjPblyhdJ eilKiw tUlj;jpd; ngWNgWfSld; kjpg;gplg;gl;l tsu;r;rpf;fhf my;yJ

mLj;j tUl gztPf;fj;jpw;fhf xU Nkyjpf njhifiar; Nru;g;gjid mbg;gilahff;

nfhz;lJ. ,J ke;jkhd my;yJ tPzhd nrytpdj;ij ghjPLfspy; CLUt Cf;Ftpf;fpwJ.

gUtfhy khWjy;fs; cz;ik tpguq;fSf;Fk; Nghf;Ftpguq;fSf;Fk; ($l;ly; khjpup)

,ilNaahd NtWghlhFk;. Rw;Nwhl;lj;jpDs; xt;nthU fhyg;gFjpf;Fkhd gUtfhy

khWjy;fspd; xU ruhrup jPu;khdpf;fg;gl Ntz;Lk;. gpd;du; mJ rPuhf;fk;

nra;ag;gLtjhy;> gUtfhy khWjy;fspd; nkhj;jk; g+r;rpakhf ,Uf;Fk;. gUtfhykakhf;fypd;ikg;gLj;jg;gl;l juTfs; nghUshjhu tu;zidahsu;fspdhy; mbf;fb gad;gLj;jg;gLfpd;wd.

Draft Version


CA Sri Lanka 399

1 ghjPLfs; gyvz;zpf;ifapyhd Nehf;fq;fisf;nfhz;lit. fPNo

$w;Wf;fspypUe;J jtwtplg;gl;l gpujhd nrhw;fis epug;Gf.

(a) jdpnahU jpl;lj;ij Nehf;fp NtWgl;l jpizf;fsq;fspd; nraw;ghl;il ……………….

(b) ,yf;Ffis miltjw;fhf mtw;iw nghWg;Gila Kfhikahsu;fSf;F

……………….

(c) ghjPL nra;ag;gl;l ngWNgWfisAk;> cz;ikahd ngWNgWfisAk;

xg;gpLtjd; %yk; …………………………Kiwik ];jhgpf;fg;gLk;.

(d) ………….. fl;lhag;gLj;Jtjw;F

2 gpd;tUtdtw;Ws; vJ ghjPl;Lf;ifEhypy; cs;slf;fg;gl;bUg;gjw;F tha;g;gpy;iy?

A epWtdf;fl;likg;G

B ghjPl;Lr;nra;Kiwapd; Nehf;fq;fs; C tpw;gid Nke;jiyg;ghjPL D ghjPL jahup;j;jypd; epu;thf tpguq;fs;.

3 xU epWtd nraw;ghLfis tiuaWf;Fk; fhuzp gpd;tUkhW $wg;gLfpwJ:

I II

gpujhd

ghjPl;Lf;fhuzptiuaWf;

fg;gl;l ghjPl;Lf;fhuzp

III IV

Kjd;ik

ghjPl;Lf;fhuzpmbg;gil

ghjPl;Lf;fhuzp A I, II kw;Wk; IV C II ck; IIIck; B I ck; IIIck; D I, II kw;Wk; III

4 gpujhd ghjPl;Lf;fhuzp tpw;gidf;Nfs;tpahapd;> gpd;tUk; ghjPLfs; ve;j

xOq;fpy; jahupf;fg;gl;bUf;Fk;?

%yg;nghUs; ghtid

%yg;nghUs; nfhs;tdT

cw;gj;jp tpw;gid fhR

1tJ

2tJ

3tJ

4tJ

5tJ

Kd;Ndw;wg;guPl;ir

Draft Version


400 CA Sri Lanka

?

5 gpd;tUk; fhR epiyfis nghUj;jkhd Kfhik eltbf;ifAld;

njhlu;GgLj;Jf.

FWq;fhyNkyjpfk; nrd;kjpfs; mjpfupg;G

ePz;lfhyNkyjpfk; eilKiway;yh nrhj;Jf;fs; gpujpaPL/GJg;gpg;G

FWq;fhygw;whf;Fiw gq;F%yjdk; toq;fy;

ePz;lfhygw;whf;Fiw tUkjpfs; kw;Wk; ,Ug;G mjpfupg;G

6 Nja;khdk; Njwpa,yhgj;jpy; ghjpg;igf;nfhz;bUf;Fk;. vdNt fhRg;ghjPl;by; cs;slf;fg;gLfpwJ.

rup

gpio

7 gpd;tUtdtw;wpy; vJ gpujhd ghjPl;by;

cs;slf;fg;gLfpwJ?

I ghjPL nra;ag;gl;l tUkhdf;$w;W II ghjPL nra;ag;gl;l epjpepiyikf;;$w;W III ghjPL nra;ag;gl;l fhNrhl;lk; IV njhopw;gL ghjPLfs;

A I, II kw;Wk; III B II ck; IIIck; C II, III kw;Wk; IV D IV kl;Lk;.

8 efUk; ruhrupfs; fhyj;jpw;F vjpuhf Fwpf;fg;gLk; NghJ mtw;wpd; ,lmikit

Rl;bf;fhl;Lf. .

9 Kfhikf;fzf;fPl;bd;fPo; jfty;fs; mNefkhf cgNahfpfpg;gLtJ

gpd;tUtdtw;Wf;fhf:

(1) ………………………. (2) ………………………. (3) ……………………….

10 xU je;jpNuhghak; vd;gJ xU epwtdj;jpd; Fwpf;Nfhs; my;yJ ,yf;F MFk;.k

rup

gpio

11 gpd;tUk; epWtdq;fspd; gpujhd Nehf;fj;ij Rl;bf;fhl;Lf.

A ,yhg Nehf;Fila

B ,yhg Nehf;fw;w

12 Mu;. Vd;. Md;udpapdhy; milahsk; fhzg;gl;l %d;W tif

Draft Version


CA Sri Lanka 401

Kfhik nraw;ghLfis epuw;gLj;Jf.

(1) ………………………. (2) ………………………. (3) ……………………….

Draft Version


402 CA Sri Lanka

13 fPwpl;l ,lq;fis epug;Gf.

%yg;nghUs; tpiy Kuz; vd;gJ ………………….. ,w;Fk; …………………. ,w;Fk; ,ilapyhd NtWghlhFk;. %yg;nghUs; ghtid Kuz; vd;gJ ………………….. ,w;Fk; …………………. ,w;Fk;

,ilapyhd NtWghlhFk;.

14 tiuglj;jpy; ngl;bfis Kuz;fspd; ngau;fSld; epug;gp mtw;Wf;F nghUj;jkhd tiutpyf;fzj;jpd; ,yf;fj;ij fPNoAs;s gl;baypypUe;J Nru;j;Jf;nfhs;sTk;.

nkhj;j epiyahd cw;gj;jp Nke;jiy Kuz; (tiutpyf;fzk; .............)

Kuz;

(tiutpyf;fzk; ..)..........)

Kuz;

(tiutpyf;fzk; .............)

tiutpyf;fzq;fs;

Kuz; (tiutpyf;fzk; ........))....)

Kuz;

(tiutpyf;fzk;.............)

1 ghjPL nra;ag;gl;l cw;gj;jp;f;Fk; cz;ikahd cw;gj;jp;f;Fk;

,ilNaahd NtWghL mynfhd;Wf;fhd epak Nke;jiy cs;slf;f

tPjj;jpdhy; ngUf;Ftjd; %yk; ngwg;gLk;.

2 Ntiy nra;ag;gl;l cz;ikahd kzpj;jpahyq;fspw;Fk; Ntiyf;fhd

ghjPl;L kzpj;jpahyq;fspw;Fk; ,ilNaahd

NtWghLkzpj;jpahynkhd;Wf;fhd epak cs;slf;f tPjj;jpdhy;

ngUf;Ftjd; %yk; ngwg;gLk;.

3 epiyahd cw;gj;jp Nke;jiyf; FiwT - $Ljy; cs;slf;fk;.

4 ghjPL nra;ag;gl;l epiyahd cw;gj;jp; Nke;jiy nryTf;Fk; cz;ikahdepiyahd cw;gj;jp; Nke;jiy nryTf;Fk;,ilNaahd NtWghL.

5 cz;ikahf Ntiy nra;a vLf;fg;gl;l kzpj;jpahyq;fspw;Fk; cz;ikahd cw;gj;jpf;F vLf;fg;gl;bUf;f Ntz;ba kzpj;jpahyq;fspw;Fk; ,ilNaahd NtWghL kzpj;jpahynkhd;Wf;fhd epak cs;slf;f tPjj;jpdhy; ngUf;Ftjdhy; ngwg;gLk;.

15 tpw;gidj;njhifKuz; mynfhd;Wf;fhd epaktpw;gidtpiyapy; kjpg;gplg;gLfpwJ.

rup gpio

Draft Version


CA Sri Lanka 401

16 gpd;tUk; Kuz;fSf;fhd fhuzq;fis nghUj;jkhd Kuz;fSld; njhlu;GgLj;Jf.

Kuz;fs; fhuzq;fs;

(a) rhjfkhd $yptpidj;jpwd;

(b) ghjfkhd tpw;gidj;njhif

(c) ghjfkhd %yg;nghUs;tpiy

(d) ghjfkhd tpw;gidtpiy

(e) ghjfkhd epiyahd cw;gj;jp

Nke;jiy msT

(f) ,og;G Neuk;

(1) nfhs;tdTj;jpizf;fsj;jpy;

mDgtkw;w njhopyhsu; (2) epakj;ijtpl cau;uf

%yg;nghUs;fs; (3) Nfs;tpapy; vjpu;ghu;f;fg;glhjrupT

(4) cw;gj;jp rpf;fy;fs; (5) NtiyepWj;jk;

(6) jukw;w ,ae;jpu guhkupg;G.

17 xd;Wlndhd;W njhlu;Gila %d;W Nrhb Kuz;fis njhlu;GgLj;Jf.

(a) ghjfkhd tpw;gidtpiy (e) ghjfkhd %yg;nghUs;tpiy (b) rhjfkhd $yptPjk; (f) rhjfkhd %yg;nghUs;ghtid (c) ghjfkhd

%yg;nghUs;ghtid (g) rhjfkhd tpw;gidj;njhif

(d) rhjfkhd tpw;gidnjhif (h) ,og;GNeuk;

18 gpd;tUk; jfty;fs; gp];fl; fk;gdpf;fF fpilf;f;f$bajhfTs;sd.

ghjPL nra;ag;gl;l tpw;gid

[dtup &gh

60,000

ngg;utup &gh 80,000

tpw;gidapd; tPjhrhukhf nkhj;j ,yhgk; 40% 40% tpw;gidf;fpuaj;jpd;tPjhrhukhf ,Wjptpahghu

nrd;kjpfs; Muk;g ,Ug;G ,Wjp ,Ug;G

50%

,y;iy ,y;iy

50%

,y;iy ,y;iy

Fwp;g;G vy;yh tpw;gidf;fpuaq;fSk; flDf;Nf nrYj;jg;gl;ld

ngg;utupapy; tpepNahfj;ju; nfhLg;gdTf;fhf ghjPL nra;ag;gl;l njhifia milahsk; fhz;f.

A &gh 10,500 C &gh24,500 B &gh 14,000 D &gh 42,000

19 N[ fk;gdp NjdP vd miof;fg;gLk; xU cw;gj;jpg;nghUis cw;gj;jp

nra;fpwJ. xU tpsk;gu gpur;rhuj;jpd; Kbthf ,q;F NjdP tsu;g;gpy; xU

mjpfupg;G Vw;gl;lJ. vdNt> N[ fk;gdp ,Ug;G kl;lq;fis mjpfupf;Fk;

Kfkhf CopaUf;F NkyjpfNeu Ntiyf;nfhLg;gdit Nkw;nfhs;fpwJ.

mynfhd;Wf;fhd Copakzpj;jpahyq;fs; 3 kzpj;jpahynkhd;Wf;fhd mbg;gilf;$yptPjk; &gh 20 NkyjfpNeuf;fl;lzk; 25% khjhe;j Copakzpj;jpahyq;fspd; vz;zpf;if 340,000kzpj;jpahyq;fs; N[ fk;gdp nrg;nuk;gupy; 100>000 myFfs; tpw;gidia vjpu;ghu;f;fpwJ.

nrg;nuk;gu; ,Wjpapy; 20>000 myFfis ,Wjp,Ug;ghf itj;jpUf;;f

tpUk;GfpwJ. 1 nrg;nuk;gupy; Muk;g ,Ug;G vJTkpy;iy.

Draft Version


400 CA Sri Lanka

ghjPL nra;ag;gl;l Copaf;fpuaj;ijf; fzpg;gpLf.

20 fPwpl;l ,lq;fis epug;Gf.

xU cw;gj;jpg;ghjPl;il jahupf;Fk;NghJ cw;gj;jp nra;ag;gL;k; njhif tpw;gid

………….. Muk;g ,Ug;G ……………… ,Wjp ,Ug;ghFk;.

21 mjpfupf;Fk; ghjPlhdJ gutyhfg; gad;gLj;jg;gLfpwJ. mj;Jld; ,J

Fwpg;ghf tpidj;jpwd; kpf;f ghjPl;bd; tbtkhFk;. rup gpio

22 gUtfhy khWghLfspd; $l;L;j;njhif g+r;rpakhf ,Ug;gjw;fhd Njitia

Rl;bf;fhl;Lf.

23 $l;ly; khjpupapd; gpujhd gytPdj;ij Rl;bf;fhl;Lf.

24 ‘gUtfhykag;gLj;jypd;ik’ vd;w gjj;ij tiuaWf;f.

Draft Version

Draft Version


402 CA Sri Lanka

1 (a) xd;wpizg;G (c) fl;Lg;ghL

2

(b)njhlu;Gnfhs;sy; (d) tpilC.

jpl;lkply;

3 tpilD.

4 1tJ tpw;gid

2tJ cw;gj;jp

3tJ %yg;nghUs;ghtid

4tJ %yg;nghUs;nfhs;tdT

5tJ fhR

5 FWq;fhyNkyjpfk; nrd;kjpmjpfupg;G

ePz;l;fhyNkyjpfk; eilKiway;yhnrhj;J gpujpaPL/GJg;gpg;G FWq;fhygw;whf;Fiw gq;F%yjdk; toq;fy; ePz;lfhygw;whf;Fiw tUkjp mjpfupg;Gk; ,Ug;G mjpfupg;Gk;

6 gpio. fhRg;ghjPl;by; fhNrhl;l tplaq;fs; kl;LNk cs;slf;fg;gLfpd;wJ.

Nja;khdk; xU fhNrhl;l tplaky;y. vdNt fhRg;ghjPl;by;

cs;slf;fg;glkhl;lh.

7 tpilA.

8 mit gpuNahfpf;fg;gLk; fhyj;jpd; eLg;Gs;spapy; Gs;spfs; Fwpf;fg;gl Ntz;Lk;.

9 (1) jpl;lkply;

(2) fl;Lg;ghL

(3) jPu;khdnkLj;jy;

10 gpio.,J Nehf;fj;jpw;fhd tiutpyf;fzk;. xU je;jpNuhghak; vdg;gLtJ

epWtdk; jdJ Nehf;fq;fis mile;J nfhs;s ,aYkhd xU rhj;jpakhd

nray; MFk;.

11 A B

,yhgk; cioj;jy; = ,yhg cr;rg;gLj;jy; ,yhgNehf;fw;w = nghUl;fisAk; NritfisAk; mspj;jy;

12 (1) je;jpNuhgha jpl;lkply;

(2) Kfhikf;fl;Lg;ghL

(3) nraw;ghl;Lf;fl;Lg;ghL

AN

SWER

STO

PRO

GR

ESST

EST

Draft Version


CA Sri Lanka 403

msTj;jpwd; Kuz;

msT ,aysTKuz;

nryTKuz; msT Kuz;

13 %yg;nghUs; tpiy Kuz; vd;gJ Vw;gl;l %yg;nghUs; fpuaj;jpw;Fk; Vw;gl;bUf;f Ntz;ba fpuaj;jpw;Fk; ,ilapyhd NtWghlhFk;.

%yg;nghUs; ghtid Kuz; vd;gJ gad;gLj;jg;gl;bUf;f Ntz;ba %yg;nghUspd;

epakf;fpuaj;jpw;Fk; gad;gLj;jg;gl;l %yg;nghUspd; epakf;fpuaj;jpw;Fk;; ,ilapyhd

NtWghlhFk;..

14 nkhj;j epiyahd cw;gj;jp Nke;jiy

Kuz; (tiutpyf;fzk; 3)

(tiutpyf;fzk;4)

(tiutpyf;fzk;1)

(tiutpyf;fzk; 5)

15 gpio. ,J mynfhd;Wf;fhd epak vy;iy ,yhgj;jpy;

kjpg;gplg;gLfpwJ.

16 (a) (2) (d) (3) (b) (3) my;yJ (4) my;yJ (5) (e) (4) my;yJ (5)my;yJ(6)

(c) (1) (f) (5) my;yJ (6)

17 (a) ck; (d)ck; (b) ck; (c)ck; (e) ck; (f)ck;

18 tpilD.[dtup (&gh)

(tiutpyf;fzk; 2)

ngg;utup (&gh)

tpw;gid 60,000 80,000 nkhj;j ,yhgk; (@ 40%) 24,000 32,000 tpw;gidf;fpuak; (tpw;gid – nkh.,) 36,000 48,000 ,Wjp tpahghunrd;kjp (@ 50%) 18,000 24,000

Rs

ngg;utup Muk;g nrd;kjp 18,000 nrd;kjpnjhiffspd; mjpfupg;G (tpw;.fpuak;) 48,000 ngg;utup ,Wjpnrd;kjpfs; (24,000) ngg;utupapy; nrYj;jg;gl;l njhif 42,000

Draft Version


404 CA Sri Lanka

19 &gh7,300,000

N[ fk;gdp nrg;nuk;gupy 100,000 + 20,000 = 120,000 myFfs;

cw;gj;jp nra;a Ntz;Lk;.

Njitg;gLk; Copakzpj;jpahyq;fs;=120,000myFfs; ×3kzpj;jpahyq;fs;

= 360,000 kzpj;jpahyq;fs;

340,000 kzpj;jpahyq;fs; khj;jpuk; toikahf Ntiy nra;ag;gLfpwJ.

vdNt> Nkyjpf Neuk; 360,000 – 340,000 = 20,000

kzpj;jpahyq;fs;Njitg;gLk;.

&gh

360,000 kzpj;jpahyq;fs; mbg;gilf;$yptPjj;jpy; (×&gh20) 7,200,000

20,000 kzpj;jpahyq;fs; cgfhug;gzk;(× &gh. 20×25%) 100,000

ghjPL nra;ag;gl;l Copaf;fpuak; 7,300,000 20 xU cw;gj;jpg;ghjPl;il jahupf;Fk;NghJ cw;gj;jp nra;ag;gL;k; njhif tpw;gid - Muk;g

,Ug;G + ,Wjp ,Ug;ghFk;.

21 rup.

22 ruhrup gUtfhy NtWghLfs; g+r;rpa njhiff;F rPuhf;fg;gLfpwJ. Vnddpy;>

mbg;gil Nghf;F NfhLfis Rw;wpAs;s NtWghLfs; xd;Wf;nfhd;W uj;J

nra;J g+r;rpaj;ij Nru;f;Fk;.

23 xU $l;ly; khjpup gpujhd gpujp$yj;ijf; nfhz;Ls;sJ. ,q;F xU

nrq;Fj;jhf caUk; my;yJ nrq;Fj;jhf tPo;r;rpAWk; Nghf;F ,Uf;Fk;NghJ

efUk; ruhrup Nghf;F xd;wpy; cz;ikahd Nghf;fpw;F Kd;dhy; my;yJ

gpd;dhy; tUk;.

24 gUtfhykakpd;ik juTfs; gUtfhy NtWghLfspypUe;J mfw;wg;gl;L

Nghf;if Rl;bf;fhl;l vLf;fg;gl;l vz;zpypUe;J Nghf;iff; Fwpf;Fk;.

Draft Version

Documents

CA SRI LANKA CURRICULUM 2020 - Welcome to CA Sri Lanka€¦ · Chapter 4 Accounting for Overhead Costs Chapter 5 Pricing Chapter 6 Integrated Accounting Chapter 7 Job, Batch, Contract