SUGGESTED SOLUTIONS

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KE1 – Financial Accounting & Reporting Fundamentals

September 2015

Suggested Solutions (KE1), September 2015 Page 2 of 15

gpupT 1 tpil 01 1.1.

1.2.

1.3.

1.4.

1.5.

1.6.

1.7.

fw;if ntspg;ghL: 1.1.5 epjpf; fzf;fpaYf;Fk; Kfhikf; fzf;fpaYf;Fk; ,ilapyhd NtWghLfis $Wf. rupahd tpil: B

fw;if ntspg;ghL : 1.2.1. epjpawpf;ifaplypd; Nehf;fj;jpid tpgupf;Ff. rupahd tpil : B

fw;if ntspg;ghL : 1.2.5. fzf;fPl;bd; mbg;gil vLNfhs; (njhlh;e;jpaq;Fk; jhgdk;) kw;Wk; fzf;fPl;Lf; Nfhl;ghLfis (ml;LW> nghUz;ik> nfhs;if khwhik> cupkk;> nghUj;jk; fhzy;> gj;jprhJh;ak;> fhyhe;jk;) tpgupf;Ff. rupahd tpil : C

fw;if ntspg;ghL : 1.2.6. epjpj; jfty;fspd; juuPjpahd Fztpay;Gfis tpgupf;Ff. rupahd tpil : C

fw;if ntspg;ghL : 2.1.1. %y Mtzq;fisAk; fzf;fPl;by; gad;gLj;jg;gLk; mtw;wpd; gjpTfisAk; ,dq;fhz;f.

rupahd tpil : D

fw;if ntspg;ghL : 2.1.4. fzf;fPl;by; gad;gLk; Kjd;ik VLfspd; Nehf;fj;ij tpgupf;Ff. rupahd tpil : D

fw;if ntspg;ghL : 2.3.2 rupahd tpil : C

Suggested Solutions (KE1), September 2015 Page 3 of 15

1.8

1.9.

110

(nkhj;jk; 20 Gs;spfs;)

fw;if ntspg;ghL : 2.3.2. %y Mtzj;jpd; mbg;gilapy; CLnraiy gjpTnra;jy;. rupahd tpil : B

fw;if ntspg;ghL : 4.9.4 tuptpjpg;G jw;fhypf tpj;jpahrq;fSf;Fk; fopf;ff;$ba jw;fhypf tpj;jpahrq;fSf;Fk; ,ilapyhd NtWghl;bid tpgupf;Ff. rupahd tpil : B

fw;if ntspg;ghL : 4.11.1 mbg;gil epjpr; nrhj;Jf;fs; kw;Wk; epjpg; gupg;Gf;fis ,dq;fhz;f. rupahd tpil : C

Suggested Solutions (KE1), September 2015 Page 4 of 15

tpil 02

2.1.

2.2.

2.3.

fw;if ntspg;ghL : 1.2.7 fzf;fPl;L epakq;fspd; Njitia tpgupf;Ff..

rupahd tpil : epjpf;$w;Wf;fis jahupj;jypy; gpuNahfpf;fg;gLk; RajPh;khdq;fshy; Vw;gLk; mftaj; jd;ikia (subjectivity) ifahs;tJld;> NtWgl;l epWtdq;fSf;F ,ilapy; xg;gplw;jftpid (comparability) miljy;.

fw;if ntspg;ghL : 1.2.8 epjpawpf;ifaplypy; CA =yq;fhtpd; tfpghj;jpuj;ij ,dq;fhzy;. rupahd tpil : (i) gpujhd nghWg;G ,yq;iff; fzf;fPl;L epakq;fis toq;Fjy;. (ii) IASB apdhy; toq;fg;gLk; IFRS fis filg;gpbj;J mtw;iw LKAS/SLFRS Mf

toq;Fjy;.

fw;if ntspg;ghL : 1.2.9 ml;LW mbg;gil kw;Wk; fhR mbg;gil fzf;fPLfspd; mbg;gilfis Muha;jy;. 1.2.10 ml;LW mbg;gil kw;Wk; fhR mbg;gilfis gad;gLj;jp jahupf;fg;gLk;

epjpf;$w;Wj; njhilfSf;F ,ilapyhd NtWghl;bid tpsf;Fjy;.

rupahd tpil : (i) ml;LW mbg;gil tpw;gid 8*120,000 = 960,000 tpw;w TV f;fspd; fpuak; 8*95,000 = (760,000) ,yhgk; = 200,000

fhR mbg;gil tpw;gid 8*120,000 = 960,000 nfhs;tdT 10*95,000 = 950,000 ,yhgk; = 10,000 (ii) fhR mbg;gilapd; fPo; ngWkjpfs; ngwg;gl;l kw;Wk; nrYj;jpa fhrpif fhl;Lk;.

tUkhdj;ij me;j tUkhdk; cioj;jypy; Vw;gl;l fpuaj;Jld; nghUj;jk; fhzy; Kiw fhzg;gLtjpy;iy. ml;LW mbg;gilapd;fPo; tUkhdKk; nruYfSk; nghUj;jk; fhzg;gLk;.

Suggested Solutions (KE1), September 2015 Page 5 of 15

2.4.

2.5.

2.6.

fw;if ntspg;ghL : 2.4.2 ml;LWf;fs;> Kw;nfhLg;gdTfs;> Nja;khdk;> mwtplKbahf; fld; kw;Wk; ,Wjpj; njhf;FfSf;fhd Mz;L ,Wjp epjpf;$w;Wf;fis jahupj;jy;.

rupahd tpil : thlif tUkhdk; P/L 560,000 thlif Kw;gzk; 25,000 fhR 500,000 thlif epYit 3 5,000 560,000 560,000 thlif tUkhdk;= Rs. 560, 000

fw;if ntspg;ghL : 4.2.4. NtWgl;l PPE Nja;khd Kiwfis tpgupj;jy; rupahd tpil : (1) Neh;Nfhl;L Kiw. (2) Fiwe;Jnry;Yk; kPjp Kiw.

fw;if ntspg;ghL : 4.5.2 njhf;F kjpg;gPl;by; gad;gLj;jg;gLk; NtWgl;l Kiwfis tpgupj;jy;. rupahd tpil : FIFO Kiwapd; fPo; Kjypy; nfhs;tdTnra;j my;yJ cw;gj;jpnra;j cUg;gb Kjypy; tpw;gid nra;tjhff; nfhs;sg;gLk;. cUg;gbfs; NtWgl;l tpiyfspy; nfhs;tdT nra;ag;gLk;NghJ> fhyj;jpd; ,Wjpapy; njhf;fpy; vQ;rpAs;s cUg;gbfs; ,Wjpahf nfhs;tdTnra;j tpiyfspy; ,Uf;Fk;. epiwNaw;wpa ruhrupf; fpua Kiwapd;fPo; xt;nthU cUg;gbapd; fpuak; nfhs;tdT my;yJ cw;gj;jpnra;j xj;j cUg;gbfspd; epiwNaw;wpa ruhrupf; fpua mbg;gilapy; fzpf;fg;gLk;. xt;nthU jlitAk; nfhs;tdT Nkw;nfhs;sg;gLk;NghJ epiwNaw;wpa ruhrupf; fpuak; kPsf; fzpf;fg;gLk;. vQ;rpAs;s njhf;F kPjp mNj myF kjpg;gPl;il nfhz;bUf;Fk;. mjd;gb> NtWgl;l kjpg;gPl;L Kiwfs; khWgl;l njhf;Fg; ngWkjpfis jUk;.

Suggested Solutions (KE1), September 2015 Page 6 of 15

2.7.

2.8.

2.9.

2.10.

(nkhj;jk; 30 Gs;spfs;)

fw;if ntspg;ghL : 4.2.4. NtWgl;l PPE Nja;khd Kiwfis tpgupj;jy;. 4.6.1 lKAs 8 ,d; Njitia ,dq;fhzy;. rupahd tpil : (i) (100-40)=60/5 = 12

(ii) ve;jpuj;jpd; gad;jUk; MAl;fhyj;jpy; khw;wkhdJ xU fzf;fPl;L kjpg;gPl;L khw;wk; MFk;. ,J elg;G kw;Wk; vjph;fhyk; ,uz;ilAk; ghjpf;Fk;. ,J md;wpypUe;J eilKiwf;F tUk; tifapy; fzf;fplg;gLk;. mjd;gb> 2014 khh;r; 31e; jpfjpapy; Kd;nfhzuw; njhifahdJ (&gh 60 kpy;ypad;) ) vQ;rpa 5 Mz;L fhykPwhf Neh;Nfhl;L mbg;gilapy; Vw;gpirT nra;ag;gLk;.

fw;if ntspg;ghL : 4.8.2 epjpf; Fj;jif kw;Wk; njhopw;ghl;Lf; Fj;jif ,uz;bw;Fk; ,ilapyhd NtWghl;il tpgupj;jy;. rupahd tpil : (a) fl;llk; – Fj;jiff; fhyk; gad;jUk; MAl;fhyj;jpd; fzprkhd gFjp my;y. vdNt

nrhj;Jupik njhlh;ghd ,lUk; gad;fSk; Fj;jiff;F jUduplj;jpy;. ,J xU njhopw;ghl;Lf; Fj;jif.

(b) Nkhl;lhh; thfdk; – Fj;jiff; fhy Kbtpy; gPw;wh thfd cupikia nfhz;Ls;s gbahy; nrhj;Jupik njhlh;ghd ,lUk; gaDk; gPw;whTf;F khw;wg;gl;Ls;sJ. ,J xU epjpf; Fj;jifahFk;.

(c) nghwp– ,jd; tpNrl jd;ik fhuzkhf ghupa jpUj;jq;fspd;wp gPw;wh khj;jpuk; ,jid ghtpf;fKbAk;. ,lUk; gaDk; gpw;whtpdJ. ,J epjpf; Fj;jifahFk;.

fw;if ntspg;ghL : 4.10.1. Copah; gad;fis nghUs;tiuaiw nra;jy;. rupahd tpil : (a) FWq;fhy Copah; gad;fshtd> Copah; cupa Nritia toq;fpa mwpf;ifaplw;

fhyj;jpw;Fg; gpd;dh; 12 khjq;fSs; Kw;whf jPh;g;gjw;F vjph;ghh;f;fg;gLk;> Nrit KbTf;Ff; nfhz;Ltuw; gad;fs; jtph;e;j> gad;fshFk;.

(b) Nritf;Fg; gpe;jpa gad;fshtd njhopy; ”h;j;jpaile;j gpd;dh; nrYj;jg;glNtz;ba gad;fshFk;.

(c ) Nrit KbTf;Ff; nfhz;Ltuw; gad;fshtd Copaupd; njhopiy KbTf;F nfhz;L tUtjw;F gupkhw;whf toq;fg;gLk; Copah; gad;fshFk;.

fw;if ntspg;ghL : 4.12.3 epjpf;$w;Wf;fspy; Vw;ghl;bid Vw;gpirT nra;tjw;F epiwT nra;aNtz;ba Njh;Tepge;jidfis tpgupj;jy;. rupahd tpil : * cupkk; fle;jfhy epfo;tpd; fhuzkhf jw;fhy flg;ghl;il nfhz;bUj;jy; * flg;ghl;bid jPh;g;gjw;F nghUspaw; gad;fspd; ntspg;gha;T Njitg;gly;. * flg;ghl;bd; ek;gfkhd kjpg;gPl;bid Nkw;nfhs;sf;$najhf ,Uj;jy;.

Suggested Solutions (KE1), September 2015 Page 7 of 15

gpupT 2 tpil 03

(JV ,ul;ilg; gjpTfSf;F 1/2 Gs;spfs; tPjk;) (RUf;ff; Fwpg;GfSf;F 1/2 Gs;spfs; tPjk;)

fw;if ntspg;ghL : 2.5.2 tOf;fis jpUj;jtjw;F ehl;Fwpg;Gg; gjpTfis jahupj;jy;. 2..7.2 tq;fpf; fzf;fpzf;ff; $w;wpid jahupj;jy;.

(a) tpw;gid tuT 12,850

tpahghu tUkjpfs; nryT 12,850 (jtwhf gjpTnra;j tpw;gidapd; vjph;g;gjpT) jpUj;jr; nryT tuT 5,000 ve;jpuk; nryT 5,000

(jtwhf ve;jpuf; fzf;fpy; tuTitf;fg;gl;l jpUj;jr; nrytpid jpUj;Jjy;)

nfhs;tdT tuT 70,000 tpahghu nrd;kjpfs; nryT 70,000 ($l;ly; jtW fhuzkhf Fiwj;Jf; $wg;gl;l nfhs;tdtpid jpUj;jjy;)

(b)

&gh

&gh

(i) 28 .02. 2015 jpfjp fhNrl;L kPjp

35,000

nrk;ikahf;fq;fs;

nrYj;jpa ifj;njhiyNgrp fl;lzk;

(3,650)

tq;fpf; fl;lzk; thbf;ifahsh; Neub itg;G

(1,120) 1,000

,uj;Jr;nra;j fhNrhiy

1,000

-2,770

fhNrl;bd; rupahd kPjp

32,230

(ii) 28 .02. 2015 jpfjpapy; tq;fpf; fzf;fpzf;ff; $w;W

tq;fpf; $w;wpd;gb kPjp

21,730

$l;L: Njwhj fhNrhiyfs;

15,000

36,730

fop: rkh;g;gpf;fg;glhj fhNrhiyfs;

5,500

,uj;Jr;nra;j fhNrhiy

-1,000

(4,500)

fhNrl;bd;gb kPjp

32,230

(nkhj;jk; 10 Gs;spfs;)

Suggested Solutions (KE1), September 2015 Page 8 of 15

tpil 04

fw;if ntspg;ghL : 3.3.2. gfph;Tf; fzf;Ffs; cl;gl gq;Flikapd; epjpf;$w;Wf;fis jahupj;jy; (fhyj;jpd;NghJ cupik khw;wk; ,y;yhj vspikahd gq;Flik epjpf;$w;Wf;fs;)

&gh jug;gl;lthW Mz;bw;fhd epfu ,yhgk; 1,020,000 khw;wpa Nkhl;lhh; thfd ,yhgk; 130,000 vLf;fg;gl;l njhf;fpw;fhd nrk;ikahf;fk; 180,000 gq;fhsh; fld; tl;b (60,000) gfph;Tf;F fpilj;j epfu ,yhgk; 1,270,000 (a) gfph;Tf; fzf;F gfph;Tf;F fpilj;j epfu ,yhgk; 1,270,000 gq;fhsh; rk;gsk; - mUz 240,000 %yjd tl;b - mUz 150,000 - ghyh 100,000 - rkpe;j 50,000 300,000 Share of profit - mUz 365,000 - ghyh 243,333 - rkpe;j 121,667 730,000 1,270,000

(b) gq;fhsh; eilKiwf; fzf;F

mUz ghyh rkpe;j mUz ghyh rkpe;j kPjp 1/4/2014 150,000 - - kPjp 1/4/2014 - 250,000 450,000

vLj;j Nkhl;lhh; thfdk;

- - 750,000

fld; tl;b 60,000

- -

njhf;F vLg;gdT 180,000

- - gq;fhsh; rk;gsk; 240,000

- -

vLg;gdTfs; 400,000 - 360,000 %yjd tl;b 150,000 100,000 50,000

,yhgg; gq;F – gw;whf;Fiw

107,000

71,333

- ,yhgg; gq;F 365,000 243,333 121,667

tpahghu tUkjpfs;

- 80,000

,yhgg; gq;F – gw;whf;Fiw

- - 178,333

kPjp c/d - 442,000 kPjp c/d 22,000 - 310,000

837,000 593,333 1,110,000 837,000 593,333 1110,000

(nkhj;jk; 10 Gs;spfs;)

Suggested Solutions (KE1), September 2015 Page 9 of 15

tpil 05

fw;if ntspg;ghL : 2.6.2 fl;Lg;ghl;lf; fzf;F kPjpia jdpj;jdpf; fzf;Ffspd; nkhj;jj; njhifAld; fzf;fpzf;fk; nra;jy;.

(a) tOf;fis jpUj;jtjw;fhd ehl;Fwpg;Gg; gjpTfs;: (i) mDkjpj;j fopTf; fzf;F tuT 15,000

tpahghu tUkjpf; fzf;F nryT 15,000

(ii) tpahghu tUkjpf; fzf;F tuT 36,000 tpw;gidf; fzf;F nryT 36,000

(iii) tpahghu nrd;kjpf; fzf;F tuT 40,000 Sales account nryT 40,000

(iv) tpw;gidf; fzf;F tuT 110,000 tpahghu tUkjpf; fzf;F nryT 110,000

(v) njhq;fw; fzf;F/tpahghu nrd;kjp tuT 52,000 mDkjpj;j fopTf; fzf;F nryT 26,000 ngw;w fopT nryT 26,000

(b) tUkjpfs; fl;Lg;ghl;Lf; fzf;F

kPjp b/d 580,000 tOj; jpUj;jk; – mDkjpj;j fopT

15,000

tOj; jpUj;jk; –tpw;gid 36,000 tOj; jpUj;jk; – tpw;gid 110,000

ngw;w fhR 4,260,000

fld; tpw;gid 4,429,000 kPjp c/d 660,000

5,045,000 5,045,000

nrd;kjpfs; fl;Lg;ghl;Lf; fzf;F

kPjp b/d 360,000

nrYj;jpa fhR 3,440,000

tpw;gid 40,000 fld; nfhs;tdT 3,640,000

kPjp c/d 520,000

4,000,000 4,000,000

Suggested Solutions (KE1), September 2015 Page 10 of 15

(c) tiuaWf;fg;gl;l kAwh – tpahghuf; fzf;F: (&gh 000)

fhR tpw;gid 1,170

fld; tpw;gid 4,429

5,599

fop: tpw;gidf; fpuak;:

Muk;gj; njhf;F 870

$l;L: fhRf; nfhs;tdT 940

fld; nfhs;tdT 3,640

5,450

fop: ,Wjpj; njhf;F 990 4,460

nkhj;j ,yhgk; 1,139

(nkhj;jk; 10 Gs;spfs;)

Suggested Solutions (KE1), September 2015 Page 11 of 15

tpil 06

fw;if ntspg;ghL : 3.6.2 mbg;gil fzf;fPl;L tpfpjq;fis fzpj;jy; (,yhgj;jpwd; tpfpjk;> jputj;jd;ik tpfpjq;fs;> nek;G tpfpjq;fs; - KjyPl;lhsh; tpfpjq;fs; ePq;fyhf).

(a) fPo;tUk; tpfpjq;fspy; khw;wq;fSf;F rhj;jpakhd fhuzq;fs;:

(i) nkhj;j ,yhg tpfpjk;

rhj;jpakhd fhuzq;fs;:

- Gwf; fhuzpfs; (re;ijg; Gwepiyfs; Nghd;w) my;yJ mff; fhuzpfs; (cah;thd fopT kl;lq;fs;) fhuzkhf ruhrup tpiyfspy; khw;wq;fs;. my;yJ

- Gwf; fhuzpfs; (mjpfupj;j fpuaq;fs;) my;yJ mff; fhuzpfs; (mjpf tpuak;> cah; Neh;f; fpuak; Nghd;w) fhuzkhf tpw;gidf; fpuaj;jpy; khw;wq;fs;.

(ii) ROCE

- gq;F %yjdj;jpy; khw;wq;fs; (Gjpa my;yJ cgfhu gq;F toq;fy;

Kjypad)

- ePz;lfhy fld;fspy; khw;wk; (Gjpa fld;fs; ngWjy;> fld;fspd;

kPsr;nrYj;Jif Kjypad)

- nkhj;j ,yhg vy;iyapy; mjpfupg;G / tPo;r;rp.

- ,yhgk; cioj;jypy; nrhj;Jg; ghtidapy; khw;wq;fs;.

- Fpuaf; fl;Lg;ghl;L eltbf;iffs;.

Suggested Solutions (KE1), September 2015 Page 12 of 15

(b) 2014/15 2013/14

(i) nkhj;j ,yhg tpfpjk; = = 6,770/20,900 5,760/15,980

nkhj;j ,yhgk;/tpw;gid = 32.39% 36.05%

(ii) ROCE = = 3,670 / 15,840 2,620/14,910

PBIT / njhopw;gLj;jpa %yjdk; = 23.17% 17.57%

(iii) nrhj;Jg; Gus;T tpfpjk; = = 20,900/15,840 15,980/14,910

tpw;gid / njhopw;gLj;jpa %yjdk; = 1.32 jlitfs; 1.07 jlitfs;

(iv) njhf;F itj;jpUj;jw; fhyk; = (ruhrupj; njhf;F/ tpw;gidf; fpuak;) * 365 ehl;fs;

= (1,070/14,130)*365 (860/10,220) *365

= 27.64 ehl;fs; 30.71 ehl;fs;

2014/15 Mz;bw;F ruhrupj; njhf;fpw;Fg; gjpyhf Mz;L ,Wjpj; njhf;fpid vLj;jpUg;gpDk; Gs;spfs; toq;fg;glyhk;.

(v) ruhrup tUkjp Nrfupg;Gf; fhyk; = (ruhrupf; fld;gl;Nlhh;/tpw;gid) * 365

= (880/20,900) * 365 (780/15,980) * 365

= 15.37 ehl;fs; 17.82 ehl;fs;

(vi) tpiuTr; nrhj;J tpfpjk; = (eilKiwr; nrhj;Jf;fs; – njhf;F) / eilKiw gupg;Gf;fs;

= 1,500 / 1200 1200 / 990

= 1.25 : 1 1,21 : 1

(nkhj;jk; 10 Gs;spfs;)

Suggested Solutions (KE1), September 2015 Page 13 of 15

tpil 07

(a)

tiuaWf;fg;gl;l kdpf; ‚gh;dpr;rh; (jdpahh;) fk;gdp 31 khh;r; 2015 jpfjp Kbtile;j Mz;bw;fhd Kw;wlf;f tUkhdf; $w;W

tUkhdk; (2367-22.5)

2,344.50

tpw;gidf; fpuak;:

Muk;gj; njhf;F 87

nfhs;tdTfs; 956

1,043

,Wjpj; njhf;F (244)

799.00

nkhj;j ,yhgk;

1,545.50

cgfuz tpw;gidkPjhd ,yhgk;

4.00

fhg;GWjp tUkjp

132.00

epUthfr; nryTfs; (405+162 - (180/12*3)+ 6.25+11) + 4.4 (543.65)

tpdpNahfr; nryTfs;

(234.00)

epjpf; fpuaq;fs;

(6.00)

tupf;FKd; ,yhgk;

897.85

tUkhd tup (11.2+2.5)

(13.70)

tupf;Fg; gpd; ,yhgk;

884.15

gpw Kw;wlf;f tUkhdk;: fhzp kPs;kjpg;gPl;L kpif 220.00

1,104.15

(b)

tiuaWf;fg;gl;l kdpf; ‚gh;dpr;rh; (jdpahh;) fk;gdp 31 khh;r; 2015 ,y; Kbtile;j Mz;bw;fhd cupikahz;ik khw;wq;fs; gw;wpa $w;W

gq;F %yjdk; kPs;kjpg;G xJf;fk;

iff;nfhs; ,yhgk; nkhj;jk;

1.4.14 ,y; kPjp 1,440.0 - 1,353.00 2,793.00

Mz;bw;fhd ,yhgk;

884.15 884.15

kPs;kjpg;gPL

220.0

220.0

nrYj;jpa gq;fpyhgk;

(80.0) (80.0)

31.3.15 ,y; kPjp 1,440.0 220.0 2,157.15 3,817.15 (1) njhf;fpd; NRV nrk;ikahf;fk; nrythff; fhl;lg;gbDk; Gs;spfs; toq;fg;gl Ntz;Lk;. (2) fhg;GWjpf; fk;gdpapypUe;J ngw;w njhif &gh 132,000, jPapdhy; njhf;FfSf;F Vw;gl;l ghjpg;gpw;F el;l<lhff; fpilj;jpUg;gpd;. ,j; njhif tpw;gidf; fpuaj;jpy; nrk;ikahf;fg;gLk;.

fw;if ntspg;ghL : 3.2.3 Kfhik kw;Wk; gjpg;gPl;Lj; Njit epjpf;$w;Wf;fis jahupj;jy;.

Suggested Solutions (KE1), September 2015 Page 14 of 15

(c)

tiuaWf;fg;gl;l kdpf; ‚gh;dpr;rh; (jdpahh;) fk;gdp 31 khh;r; 2015 jpfjpapy; epjpepiyf; $w;W

eilKiway;yhr; nrhj;Jf;fs;: Mjdk;> nghwp kw;Wk; cgfuzk; 2,910.35

eilKiwr; nrhj;Jf;fs;: njhf;F 244.0

tpahghu tUkjpfs; (540-22.5) 517.5

thlif Kw;nfhLg;gdT 45.0

tq;fp kPjp 678.0

1,484.5

nkhj;jr; nrhj;Jf;fs; 4,394.85 cupikahz;ikAk; gupg;Gf;fSk;:

Fwpg;gpL %yjdk; (1540-100) 1,440.0 kPs;kjpg;gPl;L xJf;fk; 220.0 iff;nfhs; ,yhgk; (1353+884.15-80) 2,157.15

3,817.15

eilKiway;yhg; gupg;Gf;fs;: 12% fld; njhf;F 100.0

eilKiwg; gupg;Gf;fs;: tpahghu nrd;kjpfs; 459.0

nrYj;jNtz;ba tUkhd tup 1.7 nrYj;jNtz;bat l;b 6.0

ml;LW nryTfs; 11.0

477.7

nkhj;j cupikahz;ikAk; gupg;Gf;fSk; 4,394.85 nra;iffs;:

Mjdk;> nghwp kw;Wk; cgfuzk;

fpuak;

tpw;gid kPs;kjpg;gPL

jpus; Nja;khdk;

Vl;Lg; ngWkjp

fhzp

1,300.0

220.0

1,520.0

ve;jpuq;fs; 1,625.0

548.25 1,076.75

jsghl> ,izg;Gf;fs; 320.0

193.0 127.0

cgfuzk; 435 + 44 479.0

(50.0)

242.4 186.6

2,910.35

(nkhj;jk; 20 Gs;spfs;)

Suggested Solutions (KE1), September 2015 Page 15 of 15

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