SUGGESTED SOLUTIONS - CA Sri Lanka · 2019-06-27 · Suggested Solutions (KE2) March 2019 Page 3 of 14 tpil02 2.1 2.2 2.3

SUGGESTED SOLUTIONS

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KE2 - Management Accounting Information

March 2019

Suggested Solutions (KE2) March 2019 Page 2 of 14

gpupT 01 tpil 01 1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

1.10

(nkhj;jk; 20 Gs;spfs;)

njhlu;Gila fw;wy; tpisT/fs;: 1.1.2 rupahd tpil: B


njhlu;Gila fw;wy; tpisT/fs;: 1.4.1 rupahd tpil: C

njhlu;Gila fw;wy; tpisT/fs;: 3.1.2

rupahd tpil: C


rupahd tpil: A


rupahd tpil: B


rupahd tpil: D

njhlu;Gila fw;wy; tpisT/fs;: 6.1.1 rupahd tpil: C


rupahd tpil: C



tpil 02

2.1

2.2

2.3


nra;if [dtupapy; fpuak; gbKiwf;fpuakw;w (&gh) = 524,000 ‒ 32,000 = 492,000 kzpj;jpahyq;fspy; khw;wk; fpuaq;fspy; khw;wk; (&gh)

=8,300 ‒ 6,500 = 1,800 = 492,000 ‒ 420,000 = 72,000

kzpj;jpahynkhd;wpw;fhd khWk; fpuak; kzpj;jpahynkhd;wpw;fhd epiyahd fpuak;

=72,000/1,800 = &gh. 40 = 492,000 – (8,300 * 40) = &gh. 160,000

khu;r; ,w;fhd nkhj;jf;fpuak; = 8,700*40 + 160,000 + 32,000 = &gh. 540,000


ehshe;j tPjk; &gh 2,100

gaDWjpkpf;f kzpj;jpahyq;fs; (8-1) 7 kzpj;jpahyq;fs;

kzpj;jpahynkhd;wpw;fhd $yptPjk; (2,100/7) &gh 300

$ypf;fl;lzq;fs; - Ntiy A = 2*300 &gh 600

$ypf;fl;lzq;fs; - Ntiy B = 3*300 &gh 900


nra;if

ntspaPLk; el;lq;fSk; vjpu;ghu;f;fg;gl;l ntspaPL = (2,500)*90% = 2,250 mrhjhuz el;lk; = 2,250 – 2,100 = 150 myFfs;

mynfhd;wpw;fhd fpuak; rhjhuz el;lj;jpd; ,Wjpg;ngWkjp = 2,500*10% *10 = 2,500 = (90,000 ‒ 2,500 + 58,750 )/ 2,250 = &gh 65

,yhgel;lf;$w;wpw;F khw;wg;gl;l njhif ntspaPl;Lg;ngWkjp = 65 *150 = 9,750 (-) ,Wjpg;ngWkjp = 150 * 10 = (1,500) ,yhgel;lf;$w;wpw;F khw;wg;gl;l nkhj;j el;lk; = &gh 8,250


2.4

2.5


nra;if

(i) &gh 2,200 I tpl mjpfk; Z ngWkjp = (2,200 ‒ 1,800)/ 380 = 1.053 ml;ltizapypUe;J tpfpjhrhuk; = 0.3531 2,200 I tpl mjpf tpfpjhrhuk; = 0.5 – 0.3531 = 0.1469 my;yJ 14.69%

(ii) &gh 1,200 ,w;Fk; &gh 2,000 ,w;Fk; ,ilapy; nrytopj;jJ Z ngWkjp 1,200 = (1,200 ‒ 1,800)/380 = 1.58 ml;ltizapypUe;J tpfpjhrhuk; = 0.4429 Z ngWkjp 2,000 = (2,000 ‒ 1,800)/380 = 0.53 ml;ltizapypUe;J tpfpjhrhuk; = 0.2019 nkhj;j tpfpjhrhuk; = 0.4429 + 0.2019 = 0.6448 my;yJ 64.48%


= (29.55/25) * 100

= 118.20

nra;if

Cs;sPLfs; tpiyAld; njhlu;Gila J

(p1/p0)

epiw (W) Rl;b

kh 126/90 = 1.40 12 1.40*12 = 16.80 Kl;il 387/430 = 0.90 6 0.90*6 = 5.40 gl;lu; 735/700 = 1.05 7 1.05*7 = 7.35 ∑W = 25 ∑W*p1/p0 = 29.55

tpiyr; rhh;Gr; Rl;bapd; epiwNaw;wpa ruhrup


2.6

2.7

2.8

mry; mq;fj;jtu;fspd; vz;zpf;if "Q" Mf ,Uf;FnkdTk;> mq;fj;jtu; fl;lzk; “P” Mf ,Uf;FnkdTk; nfhs;f.

PQ = 570,000

P (Q-4) + 8,000 (Q-4) = 570,000 OR

(Q-4)(P+8,000) = 570,000 OR (570,000 + 8,000) (Q – 4) = 570,000 OR Q 570,000 – P = 8,000 (1) (Q – 4) 570,000 – P = 0 (2) Q


mynfhd;wpw;fhd Nke;jiy cs;slf;f tPjk; (&gh) 450

,Wjp ,Ug;Gf;fs; (28,000 ‒ 24,000) 4,000 myFfs;

,Wjp ,Ug;Gf;fspy; Nke;jiy ((&gh) 1,800,000

cs;slf;ffpuaj;jpyhd ,yhgk; (&gh) 7,200,000 vy;iyf;fpuaj;jpyhd ,yhgk; (&gh) 5,400,000


nkhj;j cw;gj;jp Xl;lq;fspd; vz;zpf;if fzpg;gPL:

cw;gj;jpg;nghUs; A = 18,000/500 36

cw;gj;jpg;nghUs; B = 25,000/2,500 10 cw;gj;jpg;nghUs; C = 20,000/2,000 10 nkhj;j cw;gj;jp Xl;lq;fspd; vz;zpf;if 56 ,ae;jpu mikj;jy; fpuaq;fs; (&gh) 5,600,000 cw;gj;jp Xl;lnkhd;Wf;fhd mikj;jy; fpuak; (&gh) 100,000

cw;gj;jpg;nghUs; B ,d; mynfhd;Wf;fhd mikj;jy; fpuak;

(100,000*10)/25,000 &gh 40



2.9

2.10


vy;iyf;fpuak; = Rs. 60

re;ij A tpw;gid tpiy = &gh 180

re;ij A gq;fspg;G = &gh 180 ‒ &gh 60 = &gh 120

re;ij A ,d; nkhj;j gq;fspg;G = &gh 120 * 8,000 = &gh 960,000

re;ij B

TR = 250Q – 0.005Q2

MR = 250 – 0.01Q

MR = MC, 250 - 0.01Q = 60 Mf ,Uf;Fk;NghJ ,yhgk; cr;rg;gLj;jg;gLfpwJ.

Q = 19,000

P = 155

10,000 khj;jpuk; cw;gj;jp nra;ag;gl KbAk;. ,k;kl;lj;jpy; tpiy;

P = 250 ‒ 0.005*10,000 = 200 vdNt> re;ij B ,d; gq;fspg;G gpd;tUkhwpUf;Fk;. (200 ‒ 60)*10,000 = &gh 1,400,000 vdNt> re;ij B xt;nthd;Wk; &gh 200 tpiyapy; ,yf;F itf;fg;gly; Ntz;Lk;.

njhlu;Gila fw;wy; tpisT/fs;: 7.3.1 nra;if msT/njhif cw;gj;jp Njit tpw;gidf; Nfs;tpia miltjw;F ,Wjp ,Ug;G (‒) Muk;g ,Ug;G ghjPL nra;ag;gl;l cw;gj;jp njhif

800 200

1,000 (100)

900 igfs;

ghtid Njit (kPw;wu;fspy; ) ghjPl;L cw;gj;jpia epiwT nra;tjw;F 900 * 0.5 kPw;wu;fs; ,Ug;G el;lj;jpw;F mspg;gjw;F (450/0.9)* 10% ,Wjp ,Ug;Gf;fhf (135*0.5)/0.9

450 50 75

575 kPw;wu;fs;

nfhs;tdTfspd; nkhj;jf;fpuak; 575 *450 &gh 258,750


gpupT 2 tpil 03

(a)

EOQ = √(2*Nfs;tp*fl;lisaply;fpuak;)/,Ug;Gitg;Gf;fpuak;

EOQ = √(2*120,000*20,000)/(400*15%+400*2%)

EOQ = 8,402 thy;t;];

jw;Nghija fl;lisaply; Kiwik (&gh)

fl;lisaply;fpuak;= 120,000/5,000 * 20,000 = 480,000.00

,Ug;Gitg;Gf;fpuak; = (5,000/2)*68 170,000.00

fl;lisaply; kw;Wk; ,Ug;Gitg;G nkhj;jf;fpuak; 650,000.00

EOQ kl;lj;jpy; (&gh)

fl;lisaply;fpuak;= 120,000/8,402 * 20,000 = 285,646.27

,Ug;gitg;Gf;fpuak;= (8,402/2)* 68 285,668.00

fl;lisaply; kw;Wk; ,Ug;Gitg;G nkhj;jf;fpuak; 571,314.27

fpua Nrkpg;G &gh 78,686

vdNt> EOQ kl;lj;jpy; ,Ug;G kPjhd fpuak; jw;Nghija fl;lisaply; fpuaj;ij tpl &gh 78,686 Fiwthf ,Uf;fpwJ. (b) kWjuk;fl;lisapLk; kl;lk; = Mff;$ba ghtid * Mff;$ba kWfl;lisf;fhyk; kWjuk;fl;lisapLk; kl;lk; = ehnshd;Wf;F 800 thy;t;]; * 45 ehl;fs; kWjuk;fl;lisapLk; kl;lk;= 36,000 thy;t;];

(c)

tpguzk; Tpiy (&gh)

njhif (myFfs;)

kPjp (myFfs;)

kPjp ngWkjp (&gh)

mynfhd;Wf;fhdAVCO ngWkjp (&gh)

Muk;gk; 50 40,000 40,000 2,000,000 50.00

toq;fy;fs; 20,000 20,000 1,000,000 50.00

ngWtdTfs; 52.10 50,000 70,000 3,605,000 51.50

toq;fy;fs; 20,000 50,000 2,575,000 51.50

ngWtdTfs; 60.25 20,000 70,000 3,780,000 54.00

toq;fy;fs; 25,000 45,000 2,430,000 54.00

,Wjp ,Ug;G ngWkjp 45,000 myFfspw;F

2,430,000

(nkhj;jk; 10 Gs;spfs;)



tpil 04

(a) &gh 10,000 fld; vdf;nfhs;f. 27.85%

khjhe;j jtizf;fl;lzk; = 10,000 x (1+27.85%)/12 = &gh 1,065.42

PV 10,000 Mf ,Uf;Fkplj;J 12 fhyq;fSf;Fkhd tUl re;jh 1,065.42

tUl re;jhf;fhuzp =10,000/1,065.42 = 9.3860

ml;ltizapypUe;J khjhe;j tPjk; mz;zsthf 4%

AER = 1.04^12 - 1 = 60% (b) khjhe;j gaDWjp tPjk; r 42.50% Mapd;> (1+r)^12 = 142.5% r = 3.00% 12 fhy tUl re;jhf;fhuzp @3% ,y; = 9.954 10,000 fl dpw;fhd Gjpa jtizf;fl;lzk; = 10,000/9.954 = 1,004.62 10,000 x (1+R)/12 = 1,004.62 R = 20.55%



tpil 05

(a)

mry; nefpOk;

ntspaPL (myFfs;) 10,000 12,000 (&gh) %yg;nghUs; A

5,280,000

%yg;nghUs; B

1,200,000 $yp

1,200,000

epiyahd Nke;jiyfs;

2,000,000 nkhj;jk;

9,680,000

(b)

(i) %yg;nghUs; tpiyKuz;= (epaktpiy – cz;iktpiy)nfhs;tdT nra;ag;gl;l/gad;gLj;jg;gl;l cz;ikj;njhif

%yg;nghUs; A = 5 * (4.5 * 12,000) = &gh 270,000 rhjfk;

%yg;nghUs; B = -5 * (2 * 12,000) = -&gh 120,000 ghjfk;

(ii) %yg;nghUs; ghtid Kuz; = (epak ghtid – cz;ik ghtid) epak tPjk;

%yg;nghUs; A = (4 * 12,000 - 4.5 * 12,000)* 110 = -&gh 660,000 ghjfk;

%yg;nghUs; B = (2 * 12,000 ‒ 2 * 12,000)* 50 = Xd;Wkpy;iy

(iii) $yp tPjKuz;= (epaktPjk; - cz;ik tPjk;) cz;ikkzpj;jpahyq;fs;

= -10 * (0.6 * 12,000) = &gh 72,000 ghjfk;

(iv) $ypj;jpwd; Kuz; = (epak kzpj;jpahyq;fs; - cz;ik kzpj;jpahyq;fs;)epak tPjk;

= (0.5 * 12,000 - 0.6 * 12,000)* 200 = -&gh 240,000 ghjfk;

(v) epiyahd Nke;jiy nryT Kuz; = ghjPl;L nryT ‒ cz;ik nryT

(2,000,000 ‒ 2,300,000) = -&gh 300,000 ghjfk;

(c) ● ftdaPdkhd ifahsy; fhuzkhf Nrjhu mjpfupg;G.

● juq;Fiwe;j %yg;nghUs; ghtid Nrjhuj;ij mjpfupf;Fk;.

● cw;gj;jp Kiwapy; khw;wk;.

● mstPLfspy; jtWfs;.

● epakq;fspy; jtWfSk;> fhyk; gpe;jpa epakq;fSk;. ● vOkhw;W uPjpahd jsk;gy;fs;.

njhlu;Gila fw;wy; tpisT/fs;: 5.2.1/7.4.1


tpil 06

(a)

nra;if

(i) tpw;gidj;njhopw;ghL : cau;T jho;T Kiwia cgNahfpj;J Mff;$ba epfo;r;rpfspd; vz;zpf;if – Mff;Fiwe;j epfo;r;rpfspd; vz;zpf;if = 980 ‒ 480 = 500 G+q;nfhj;Jfspd; Mff;$ba tpw;gid ‒ G+q;nfhj;Jfspd; Mff;Fiwe;j tpw;gid = 26,000 ‒14,000 = 12,000 epfo;r;rpnahd;;Wf;fhd khWk; g+q;nfhj;Jf;fspd; vz;zpf;if = 12,000/ 500 = 24 g+q;nfhj;Jf;fs;. epiyahd Nfs;tp =26,000 – (980 * 24) = 2,480 g+q;nfhj;Jf;fs;. tpw;gidj;njhopw;ghL, g+q;nfhj;Jf;fspd; vz;zpf;if (Y), epfo;r;rpfspd; vz;zpf;if (e) Y = 2,480 + 24e

(ii) fpuaj;njhopw;ghL – ,opTtu;f;f Kiwia cgNahfpj;J

= (5*197,600) – (81*10,750) (5 *1,521)- (81*81) = 117,250/ 1,044 = 112.31

= 10,750 – 112.31 * 81 5 5 = 2,150 – 1,819.42 = 330.578 Y = 330.58 + 112.31 X

njhlu;Gila fw;wy; tpisT/fs;: 7.2


(b)

nra;if njhif (&gh) Nkw;nfhs;sg;glNtz;ba epfo;r;rpfs; 900 Mf ,Uf;Fk;NghJ ,yhgk;

tpw;gidj;njhif = 2,480 + 900 * 24 = 24,080 g+q;nfhj;Jfs; tUkhdk; = 24,080 * 600 fpuak; = 330.58 + 112.31 (24,080) = 330.58 + 2,704,425 nkhj;j ,yhgk;

14,448,000

(2,704,755) 11, 743,245

(nkhj;jk;: 10 Gs;spfs;)


gpupT 3 tpil 07

(a) xU fpNyhfpuhk; jghy;nghjpiaf; nfhz;L nry;tjw;fhd fpuak;

W1 nra;if gpuahzp ruf;F fg;gy;

rk;gsq;fSk; Vida epu;thff;fpuaq;fSk; (&gh) = 4,800,000 * 3/8 = 1,800,000

720,000 1,080,000

vupnghUs;> ghtid kw;Wk; Nja;khdk; (&gh) = 4,800,000 * 4/8 = 2,400,000

600,000 1,800,000

tpkhdepiyaf;fl;lzk; kw;Wk; Vida fl;lzq;fs; (&gh) = 600,000

180,000 420,000

nkhj;jf;fpuak; (&gh) 1,500,000 3,300,000

(i) 1 fpNyhfpuhk; ruf;iff; nfhz;Lnry;tjw;fhd fpuak; = nkhj;j ruf;iff;nfhz;Lnry;tjw;fhd fpuak; /nkhj;j ruf;fpd; epiw = 3,300,000/2,500fpNyhfpuhk; = &gh 1,320

(ii) gpuahzp xUtupd; rPl;Lf;fhd ,yhg vy;iy tPjk; gpuahzpfs; gpuptpy; gazpxUtUf;fhd fpuak; = 1,500,000/100 = &gh 15,000 + ruf;F gpuptpy; fpuak; = 1,320 *10 = &gh 13,200 nkhj;jf;fpuak; = &gh 28,200 nkhj;j tpw;gid tpiy VAT jtpu;j;J = (43,700/1.15) = &gh 38,000 ,yhgvy;iyj;njhif = &gh 38,000 ‒ &gh 28,200 = &gh 9,800 ,yhg vy;iy tPjk; = 9,800/28,200 = 34.75%

(b) gUtfhy epiyapy; 100% gpuahzpfs; tUifapd;NghJ nkhj;j ,yhg vy;iy

nra;if njhif(&gh)

rPl;L tUkhdk; = 38,000 * 100 3,800,000 rhjhuz ruf;F tUkhdk; = ruf;F tpw;gid tpiy * ruf;F ,ilntsp = {2,500 ‒ (100 * 10)* 90%} * {1,320/ (100%-25%)} = 1,760 * 1,350fpfp

2,376,000

,ilntspapy; mDg;Gtjw;fhd tpw;gidtUkhdk; = ruf;F tpw;gid tpiy X ruf;F ,ilntsp = {2,500-(100*10)*10%} * {1,320*(100%+25%)} = 1,650 * 150fpfp

247,500

Nkyjpf ,ilntspapy; gazpapd; tpw;gid = ruf;F tpw;;gid tpiy X Nkyjpf ,ilntsp = 1,760 * (100%+20%)* {1,000*(1-0.794)} = 2,112 * 206fpfp

435,072

nkhj;j tUkhdk; 6,858,572 nkhj;j nraw;ghl;Lf;fpuak; (4,800,000) vjpu;ghu;f;fg;gl;l nkhj;j ,yhgk; 2,058,572 gaznkhd;Wf;fhd nkhj;j ,yhg vy;iy = 2,058,572/6,858,572 30.01%

njhlu;Gila fw;wy; tpisT/fs;: 2.1.1/2.2.1


(c)

nra;if njhif (&gh)

rPl;L tpw;gidapy; Njwpa FiwT = 3,800,000 – {100*38,000*(100%‒15%)}

(570,000)

Nkyjpf ruf;F tpw;gidapy; mjpfupg;G = {(100 * 10)* 0.7940 – 300} *(1,760 * 120%) = 494fpfp * 2,112

1,043,328

nkhj;j ,yhgj;jpy; nkhj;j mjpfupg;G 473,328 tpkhd gaznkhd;Wf;fhd ,yhg tPj khw;wk; (%) = 473,328/2,058,572 22.99% khwhf, tpkhd rPl;Lf;fspypUe;J tUkhdk;: (32,300 *100) = &gh 3,230,000 ruf;F mDg;gy;: (150 fp.fpuhk; * 1,650) = &gh 247,500 tu;j;jf uPjpahd ruf;F: (1,760 * 1,350 fp.fpuhk;) = &gh 2,376,000 Nkyjpfk; (2,112 * 700 fp.fp) = &gh 1,478,400 gUtfhyj;jpy; nkhj;j tUkhdk; = &gh 7,331,900 nkhj;j nraw;ghl;Lf;fpuak; = (&gh 4,800,000) nkhj;j ,yhgk; = &gh 2,531,900 nkhj;j ,yhgj;jpy; mjpfupg;G (&gh 2,531,900 ‒ &gh 2,058,572) = &gh 473,328 tpkhd gaznkhd;Wf;fhd ,yhgj;jpy; khw;wk; (&gh 473,328/&gh 2,058,572 * 100) = 22.99%

(d) nra;if

(i) tUkhdk; = rPl;Lf;fspd; vz;zpf;if * rPl;L xd;Wf;fhd tpiy (&gh) Mff;$ba tUkhdk; = (300+ 50) * (52,000+500) = 18,375,000 Mff;Fiwe;j tUkhdk; = (300-50) * (52,000-500) = 12,875,000 ehnshd;Wf;F vjpu;ghu;f;fg;gl;l tUkhdk; = 300 * 52,000 = 15,600,000 Mff;$ba KOikahd tO = 15,600,000 – 18,375,000 = &gh 2,775,000

(ii) Mff;$ba tpw;gidf;fpuak; = (3,980,000+2%) +(2,750,000+6%) +(1,875,000+5%) = 8,943,350 Mff;Fiwe;j tpw;gidf;fpuak; = (3,980,000‒2%) +(2,750,000–6%) +(1,875,000–5%) = 8,266,650 vjpu;ghu;f;fg;gl;l tpw;gidf;fpuak; = (3,980,000+ 2,750,000 + 1, 875,000) = 8,605,000 Mff;$ba KOikahd tO = 8,943,350 – 8,605,000 = &gh 338,350

(e) 7 ehl;fisf; nfhz;l xU thuj;jpw;F Mff;$ba KOikahd ,yhgk;

njhif(&gh) Mff;$ba KOikahd tUkhdk; 18,375,000 Mff;Fiwe;j KOikahd fpuak; (8,266,650) ehnshd;Wf;F Mff;$ba KOikahd ,yhgk; 7 ehl;fSf;fhd Mff;$ba KOikahd ,yhgk; = 10,108,350 * 7

10,108,350

70,758,450

(nkhj;jk;: 20 Gs;spfs;)


nghWg;G kWj;jy; mwptpj;jy; - Notice of Disclaimer

,e;j tpilfs; Kw;WKOjhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jhy; (CA Sri Lanka) jug;gl;Ls;sJld;> ,tw;iw khjpup tpilfs; vd;w mbg;gilapNyNa ePh; Vw;Wf; nfhs;fpd;wPh;.

,it khjpup tpilfshf fUjg;gl Ntz;LNk jtpu rupahd / vjph;ghh;j;j tpilfshf my;y. ,e;j tpilfs; ,uz;L mbg;gil Nehf;fq;fis nfhz;Ls;sd. mitahtd:

1. guPl;ir tpdh xd;wpw;F khjpup tpilf;fhd tpgukhd cjhuzj;ij jUjy;@ mj;Jld;

2. ghlj;jpy; khztupd; Muha;r;rp Nkw;nfhs;s mth;fSf;F cjTtJld;> ghlk; gw;wpa mth;fspd; mwpT kw;Wk; tpsf;fj;ij mjpfupf;f cjTtjhFk;.

,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; ,e;j khjpup tpilfs; njhlh;gpy; ve;jnthU cj;juthjj;ijAk; jutpy;iy Mjypdhy;> ,J njhlh;ghf ve;jnthU JaiuAk; ,e;j ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf ePh; nfhz;LtUjy; mh;j;jkw;wJ. vdpDk;> ePh; ,J njhlh;ghf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf eltbf;if> Nfhupf;if> tof;F> mr;RWj;jy; my;yJ Nfs;tp vjidAk; vOg;gp mjpy; ePh; ntw;wpngwhj ,lj;J ,jdhy; epWtfj;jpw;F Vw;gLk; rl;lr; nryTfs; kw;Wk; vjph; eltbf;if njhlh;Ggl;l rfy nryTfisAk; ePh; gl;lf; fzf;fwpQh; epWtfj;jpw;F ePh; nrYj;j Ntz;Lk;. ,Nj tplaj;jpw;fhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; mjd; ,e;j cupikiaNah my;yJ ,jpy; tpgupf;fg;gl;Ls;s my;yJ ,yq;ifr; rl;lq;fspd; fPohd mjd; cupikfisNah cWjpg;gLj;Jtjw;fhf rl;l eltbf;ifis Nkw;nfhs;s fl;lhag;gLj;jg;gbd;> mjw;Fupa rl;lf; fl;lzk; kw;Wk; nryTfis ePh; ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F nrYj;j Ntz;Lk;.

© 2013 ,yq;if gl;laf; fzf;fwpQh; epWtfj;jpdhy; (CA =yq;fh). KOg; gjpg;GupikAilaJ. ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpd; vOj;J%y Kd; mDkjpapd;wp ,e;j Mtzj;jpd; gFjpapid kWgpuRuk; nra;tNjh my;yJ ve;j tbtj;jpYk; ,yj;jpudpa> ve;jpu> Gifg;glg; gpujpaply; gjpTnra;jy; kw;Wk; Vida Clfq;fspD}lhf mDg;GjNyh $lhJ.

KE2 - Management Accounting Information Executive Level Examination

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SUGGESTED SOLUTIONS - CA Sri Lanka · 2019-06-27 · Suggested Solutions (KE2) March 2019 Page 3 of 14 tpil02 2.1 2.2 2.3