SUGGESTED SOLUTIONS - CA Sri Lanka · Suggested Solutions KE1- March 2019 Page 3 of 19 tpil02 2.1 2.2 2.3 fw;if ntspg;ghL: 1.1. 1 CEO kw;Wk; Vida Kfhik mzpapdupd; Cjpaf; nfhs;ifia

SUGGESTED SOLUTIONS

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KE1-Financial Accounting & Reporting

Fundamentals

March 2019

Suggested Answers and Marking Grids

Suggested Answers and Marking Grid

Suggested Solutions KE1- March 2019 Page 2 of 19

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;)

fw;if ntspg;ghL: 1.1.2 rupahd tpil: C

fw;if ntspg;ghL:1.2.4 rupahd tpil: D

fw;if ntspg;ghL: 2.1.1

rupahd tpil: B


rupahd tpil: A


rupahd tpil: D


rupahd tpil: A

fw;if ntspg;ghL: 4.2.6 rupahd tpil: D


rupahd tpil: C


rupahd tpil: D

fw;if ntspg;ghL: 4.13.2 rupahd tpil: B


tpil 02 2.1

2.2

2.3


CEO kw;Wk; Vida Kfhik mzpapdupd; Cjpaf; nfhs;ifia jPh;khdpj;jy;. gzpg;ghsh; rig kw;Wk; CEO MfpNahupd; ,yf;Ffis jPh;khdpj;jy;. CEO tpd; milTfis kjpg;gha;T nra;jy;.


Gwr; #ow; fhuzpfs;

nghUspaw; #oy;- gztPf;fk;> tl;btPjk;> ehzag; ngWkjp tPo;r;rp Mfpad.

murpay; / rl;lr; #oy;- MSiff; fl;rpapy; khw;wk;> Gjpa rl;lthf;fq;fs;> ,Ug;gpYs;s rl;lq;fspy; khw;wk;.

njhopy;El;gk;- Gjpa fz;Lgpbg;Gf;fs;> ,Ug;gpYs;s njhopy;El;g tof;fpog;G> Gjpa ve;jpuq;fs;.

r%fk;- Fbrd taJ khw;wq;fs;> tho;f;ifg; ghq;fpy; khw;wq;fs;.


xUikg;ghL – jkJ njhopy;rhh; kw;Wk; tpahghu njhlh;Gfspy; Neh;ikahfTk;> NeubahfTk; ,Uj;jy; ,J VidNahUld; epahakhf ele;J> cz;ikahf ,Ug;gijAk; Fwpf;Fk;.

Fwpf;Nfhs; - njhopy;rhh; kw;Wk; tpahghu RajPh;g;Gf;fs; vy;yhk;; RahjPd kw;Wk; jfty;fspd; mwpTuPjpahd Neh;ikahd kjpg;gha;T mbg;gilapy; Nkw;nfhs;sg;gl Ntz;Lk;.

njhopy;rhh; jFjpAk; cupa ftdKk; - thbf;ifahsh; my;yJ njhopy;jUdUf;F jFjpahd Nritfis cWjpg;gLj;Jk; nghUl;L Njitahd kl;lj;jpy; njhopy;rhh; mwpT kw;Wk; jpwik NgZjy;. njhopy;rhh; Nritfis cupa njhopy;El;g kw;Wk; njhopy;rhh; epakq;fSf;F mika toq;Fjy;.

me;juq;fk; – jkJ my;yJ %d;whk; jug;gpdupd; jdpg;gl;l mD$yq;fSf;fhf me;juq;fj; jfty;fis ntspaplhJ my;yJ gad;gLj;jhJ ,Uj;jy;.

njhopy;rhh; elj;ij – cupa rl;lq;fs; kw;Wk; xOq;FtpjpfSld; xj;jpirjYk;> jkJ jpwd; njhopYf;F ghjpg;gpid Vw;gLj;Jk; nray;fis jtph;j;jYk;.


2.4

2.5

2.6


njhlh;Gila epjpj;jfty; gad;gLj;JNthh; Nkw;nfhs;Sk; jPh;khdq;fspy; tpj;jpahrj;ij Vw;gLj;jf;$bajhf ,Uf;fNtz;Lk;. epjpj; jfty;fs; vjph;ghh;g;Gg; ngWkjp my;yJ cWjpg;gLj;jw; ngWkjpia nfhz;bUg;gpd;> mitmtpj;jpahrk; Vw;gLj;jf;$bajhf ,Uf;f Ntz;Lk;. epjpj; jfty;fs; vjph;ghh;g;Gg; ngWkjpia nfhz;bUg;gJ gad;gLj;Jdh; Nkw;nfhs;Sk; nrad; Kiwfspy; cs;sPlhf gad;gLj;jf;$bajhf ,Uf;Fk;NghJ MFk;. epjpj; jfty;fs; cWjpg;gLj;jw; ngWkjpapid nfhz;bUj;jy; mJ Ke;jpa kjpg;gha;Tfs; gw;wp gpd;D}l;ly;fis toq;Fk;NghJ MFk;.


ml;LW mbg;gilapd; fPo; CLnray;fs; my;yJ gpw epfo;Tfspd; jhf;fq;fs; mit epfOk; NghNj Vw;gpirTnra;ag;gLk;. fhR mbg;gilapd; fPo; CLnray;fs; my;yJ gpw epfo;Tfspd; jhf;fq;fs; fhR my;yJ fhRr; rkhdk; ngwg;gLk;NghJ my;yJ nrYj;jg;gLk;NghNj Vw;gpirT nra;ag;gLk;. ml;LW mbg;gilapy; CLnray;fs; tUkhdkhfTk; nryTfshfTk; gjpag;gLtJ> njhlh;G gl;l fzf;fPl;Lf; fhyj;jpy; mit Vw;gLk; NghJ MFk;. fhR mbg;gilapy;> CLnray;fs; Vw;gpirT nra;ag;gLtJ fhR ngwg;gLk; my;yJ nrYj;jg;gLk; NghJ MFk;. vdNt fhR mbg;gilapy; nghUj;jk; fhzg;gLtjpy;iy.


(i) tpw;gidj; jpUk;gy;/cl;jpUk;gy; tuT &gh 5,000

tpahghu tUkjpfs;/ thbf;ifahsh; X nryT &gh 5,000 (ii) mwtplKbahf; fld;/Iaf;fld; Vw;ghL tuT &gh 3,500

tpahghu tUkjpfs; nryT &gh 3,500 (iii) fhfpjhjpfs; nryT tuT &gh 10,000

fhNrL nryT &gh 10,000


2.7

2.8

2.9

2.10

(nkhj;jk; : 30 Gs;spfs;)


tpahghu tUkjpfs; fl;Lg;ghl;Lf; fzf;F kw;Wk; tpahghu tUkjpfs; NgNul;Lf;

fzf;Ffspy; jhf;fk;:

tpahghu tUkjpfs; fl;Lg;ghl;Lf; fzf;F

tpahghu tUkjpfs; NgNul;Lf; fzf;F

(i) jPh;g;gdtfs;; nryT &gh 15,000

nryT &gh 15,000

(ii) tpw;gid ehNsL Fiwthff; $l;baik

tuT &gh 34,000

jhf;fkpy;iy

fw;if ntspg;ghL: 4.1.3 nrhj;njhd;iw eilKiwr; nrhj;jhf tifg;gLj;j epiwT nra;ag;gl Ntz;ba epge;jidfs;:

cupkj;jpd; toikahd njhopw;ghl;Lr; Rw;wpd;nghJ EfUtjw;fhf itj;jpUf;fg;gly; my;yJ NjWnkd vjph;ghh;f;fg;gly;.

mbg;gilapy; tpahghuj;jpw;fhf itj;jpUf;fg;gLgit.

mwpf;ifaplw; jpfjpapypUe;J 12 khjj;jpDs; NjWk; vd vjph;ghh;f;fg;gLgit

ghtid tiuaWf;fg;glhj fhRk; fhRr; rkhdq;fSk;.


SME fSf;fhd SLFRS ,d; vspikahf;fq;fs;

(i) epjpr; rhjdq;fs; Fwpg;gpl;l Njh;Tepge;jidfis epiwT nra;Ak; epjpr; rhjdq;fs; fpuak; my;yJ fhyj;Nja;khdf; fpuaj;jpy; mstplg;gLtJld;> Vidait ,yhg el;lj;jpD}lhd rPh;kjpg;gpdjhf mstplg;gLk;.

(ii) Muha;r;rp> mgptpUj;jpr; nryT

nrythff; nfhs;sg;gLk;

(iii) fld;gLiff; fpuak; nrythff; nfhs;sg;gLk; ;

fw;if ntspg;ghL: 4.10. 3

(i) FWq;fhy Copah; gad;fs; (ii) Nritf;Fg; gpe;jpa Copah; gad;fs; (iii) FWq;fhy Copah; gad;fs;


gpupT 2 tpil 03

(a) 2018 brk;gh’ 31 ,y; tUkjpfs; fl;Lg;ghl;Lf; fzf;fpd; Muk;gg; ngWkjp &gh

tUkjpfs; NgNul;L kPjp 2,725,560 $l;L; fzf;fpw; nfhs;sg;glhj thbf;ifahsh; jpUk;gy; 536,440 tpw;gidahff; nfhs;sg;gl;l ,ytr khjpupfs; 150,000 itg;Gr; nra;ag;gl;L jpUk;gpa fhNrhiy 57,000 3,469,000 fop: thbfifahsUf;F toq;fpa fopTfs; (25,665) tUkjpfs; NgNul;by; kpifahff; $l;baJ (5,500) 3,437,835 my;yJ

&gh tUkjpfs; NgNul;Lj; jpUj;jpa kPjp nkhj;j kPjp 3,526,395

$l;L: tpw;gidj;; jpUk;gy; 536,440 ,ytr khjpupfs; 150,000 686,440 4,212,835 fop: fld; tpw;gid ( 775,000) 3,437,835

(b) tOf;fis jpUj;Jtjw;fhd ehl;Fwpg;Ngl;Lg; gjpTfs;

tpw;gidj; jpUk;gy; f.F tuT &gh 536,440 tUkjpfs; fl;Lg;ghl;Lf; f.F nryT &gh 536,440 (thbf;ifahsuhy; jpUg;gp mDg;gpaik fzf;fpw; nfhs;sg;gly; )

tUkjpfs; fl;Lg;ghl;Lf; f.F tuT &gh 775,000 tpw;gidf; f.F nryT &gh 775,000 (jtwtplg;gl;l fld; tpw;gid ,g;NghJ gjpTnra;ag;gl;lJ)

tpw;gidf; f.F tuT &gh 150,000 tUkjpfs; fl;Lg;ghl;Lf; f.F nryT &gh 150,000 (,ytr khjpupia fld; tpw;gidahf gjpTnra;jikia jpUj;jpaik )

(c) jpUj;jg;gl;l tUkjpfs; NgNul;L nkhj;j kPjp &gh tUkjpfs; NgNul;L kPjp 2,725,560 $l;L; fld; tpw;gidfs; 775,000 itg;gpyplg;gl;L jpUg;gpaDg;gpa fhNrhiy 57,000

3,557,560 fop:

thbf;ifahsUf;F toq;fpa fopT (25,665) tUkjpg; NgNuL kpifahff; $l;baik (5,500) 3,526,395



my;yJ &gh

tUkjpfs; fl;Lg;ghl;Lf; fzf;fpd; Muk;g kPjp 3,437,835 $l;L; fld; tpw;gidfs; 775,000

4,212,835 fop: tpw;gidj;; jpUk;gy; (536,440) ,ytr khjpupfs; (150,000) jpUj;jpa kPjp 3,526,395

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


tpil 04

(a)

kfufk tpisahl;Lf; fofk; 2018 brk;gh; 31 ,y; Kbtile;j Mz;bw;fhd tUkhd> nrytpdf; $w;W

tUkhdk; &gh

re;jhg; gzk; (W1) 2,000,000

mDkjpf; fl;lzq;fs; 40,000

tUl tpisahl;Lg; Nghl;bg; ngWtdT 76,000

Nghrdrhiy nkhj;j ,yhgk; (W2) 580,000

md;gspg;Gf;fs; 125,000

thlif tUkhdk; 11,700

2,832,700

nryTfs; rk;gsk; 643,000

Nrhiytup 21,000

Nja;khdk; (W3) 199,500

fhfpjhjpfs; 3,400

tUl tpisaahl;Lg;Nghl;br; nryTfs; 72,300

rpy;yiwr; nryTfs; 4,600

943,800

nrytpdj;jpw;F kpifahd tUkhdk; 1,888,900



(b)

kfufk tpisahl;Lf; fofk 2018 brk;gh; 31 ,y; epjpepiyf; $w;W

eilKiway;yhr; nrhj;Jf;fs; &gh

fhzp 500,000 fl;blk; 185,200 Nkhl;lhh; thfdq;fs; 405,900

1,091,100 eilKiwr; nrhj;Jf;fs;

tUkjpahfTs;s re;jh (W1) 80,000 Nghrdrhiyj; njhf;Ffs; 342,000 Nghrdrhiy tUkjpfs; 5,000 fhR 1,702,500

2,129,500 nkhj;jr; nrhj;Jf;fs; 3,220,600

cupikahz;ik

2018 [dtup 01 ,y; jpuz;l epjpak; 1,324,600

$l;L: nryit kpQ;rpa tUkhdk; 1,888,900

3,213,500 eilKiwg; gupg;Gf;fs; Nghrdrhiyr; nrd;kjpfs; 3,200 Kd;djhfg; ngwg;gl;l thlif 3,900

7,100 nkhj;j cupikahz;ikAk; gupg;Gf;fSk; 3,220,600

W1 – re;jh

re;jhf; fzf;F

&gh &gh

kPjp K.nfh.t 40,000 kPjp K.nfh.t 20,000

tUkhd nrytpdf; fzf;F 2,000,000 ngWtdTfs; 1,940,000

kPjp fP.nfh.nr (4*20,000) 80,000

2,040,000

2,040,000


W2 – Nghrdrhiy ,yhgk;

Nghrdrhiy ,yhgk; &gh

tpw;gid – ngw;wJ 671,200

tpw;gid – tUkjpfs; 5,000

676,200

nfhs;tdTfs; – nrYj;jpait 435,000

nfhs;tdTfs; – nrd;kjpfs; 3,200

2018 brk;gh; 31 ,y; njhf;Ffs; (342,000)

tpw;gidf; fpuak; 96,200

Nghrdrhiy nkhj;j ,yhgk; 580,000

W3 – Nja;khdk;

Nja;khdk; &gh

fl;blk; 39,500

Nkhl;lhh; thfdq;fs; 160,000

199,500


tpil 05

(a)

2018 brk;gh; 31 ,y; Kbtile;j Mz;bw;fhd ,yhg el;lf; $w;W

&gh

tUkhdk; (W1) 2,563,700 Muk;gj; njhf;F 450,300

nfhs;tdTfs; (W2) 1,179,600

fop: ,Wjpj; njhf;F 500,800 tpw;gidf; fpuak; 1,129,100 nkhj;j ,yhgk; 1,434,600

Nkhl;lhh; irf;fps; tpw;gid ,yhgk; (W3) 95,000

kpd;fl;lzk; 13,200 ePh;f; fl;lzk; 5,200 njhiyNgrp 7,000 Jg;guthf;fr; nryTfs; 7,300 jpUlg;gl;l fhR 8,000 fhg;GWjp 25,000 Nja;khdk; 30,000

95,700 Mz;bw;fhd ,yhgk; 1,433,900



(b)

2018 brk;gh; 31 ,y; epjpepiyf; $w;W

nrhj;Jf;fs; &gh

eilKiway;yhr; nrhj;Jf;fs; Kr;rf;fu tz;b 1,400,000 eilKiwr; nrhj;Jf;fs; njhf;Ffs; 500,800 tpahghu tUkjpfs; 23,500 tq;fp kPjp 2,137,200

2,661,500 nkhj;jr; nrhj;Jf;fs; 4,061,500

%yjdKk; gupg;Gf;fSk; %yjdf; fzf;F:

2018 [dtup 01 ,y; kPjp (W4) 620,700 Nkyjpf %yjdk; 2,000,000 Mz;bw;fhd ,yhgk; 1,433,900

fop: vLg;gdTfs; 12,000

2018 brk;gh; 31 ,y; kPjp 4,042,600 eilKiwg; gupg;Gf;fs; tpahghu nrd;kjpfs; 18,900 nkhj;j %yjdKk; gupg;Gf;fSk; 4,061,500

nra;Kiwfs;

W1 – tUkhdk; &gh

fld; tpw;gidfs; thbf;ifahsuplkpUe;J ngw;w gzk; 323,000

$l;L: tpahghu tUkjpfs; 31.12.2018 23,500

346,500

fop: tpahghu tUkjpfs; 1.1.2018 32,100

314,400 fhR tpw;gidfs; tpw;gidfspypUe;J fpilj;jit 2,234,000

$l;L: nrYj;jpa nryTfs; 7,300

$l;L: jpUlg;gl;l gzk; 8,000 fhR tpw;gid 2,249,300 Mz;bw;fhd tUkhdk; 2,563,700

W2 – nfhs;tdTfs; &gh

toq;FdUf;F nrYj;jpaJ 1,178,000

$l;L: tpahghu nrd;kjpfs; 31.12.2018 18,900

fop: tpahghu nrd;kjpfs; 1.1.2018 17,300

1,179,600


W3 - Nkhl;lhh; irf;fps; tpw;gid &gh

tpw;gidahy; ngw;w fhR 215,000 fpuak; 150,000

jpus; Nja;khdk; (150,000/5) 30,000

120,000 tpw;gid kPjhd ,yhgk; 95,000

W4 - Muk;g %yjdk; &gh

tpahghu tUkjpfs; 32,100 tq;fp kPjp 5,600

Nkhl;lhh; irf;fps; (fpuak;) 150,000 njhf;F 450,300

tpahghu nrd;kjpfs; (17,300)

620,700


tpil 06

(a)

&gh fhNrl;bd;gb kPjp 4,000

tq;fpf;$w;wpyp ,Ue;j> fhNrl;by; ,y;yhjit tq;fpf; fl;lzk; (1,300)

thbf;ifahsh; Neub itg;G 12,000 Nrkpg;Gf; fzf;fpw;F khw;wy; (10,000) jtwhfg; gjpTnra;ag;gl;l fhNrhiy 1,800

jpUj;jg;gl;l fhNrl;L kPjp 6,500 fhNrl;by; ,Ue;j> tq;fpf;$w;wpy; ,y;yhjit

itg;Gr; nra;ag;gl;l fhNrhiyfs; (27,000)

toq;fg;gl;l fhNrhiyfs; 30,000 tq;fpf;$w;wpd;gb kPjp 9,500

(b)

ROCE = tl;b> tupf;F Kd; ,yhgk; *100 njhopw;gLj;jpa %yjdk; 1,672 *100 78,750 2.12%

ROE = tupf;Fg;gpd; ,yhgk; * 100 cupikahz;ik epjpak; 1,510 * 100 68,750 2% eilKiw tpfpjk; eilKiwr; nrhj;Jfs; 12,100

eilKiwg; gupg;Gf;fs; 13,400 0.9

0.9:1 nek;G tpfpjk; ePz;lfhyf; fld;fs; *100

gq;Fjhuh; cupikahz;ik + ePz;lfhyf; fld;fs; 10,000 *100 (68,750+10000) 12.7%

(nkhj;jk; 10 Gs;spfs;)

fw;if ntspg;ghL: 3.6.2 , 2.7.2


gpupT 3 tpil 07

(a)

UNkfh PLC 2018 brk;gh; 31 ,y; Kbtile;j Mz;bw;fhd

Kw;wlf;f tUkhdf; $w;W

&gh’000

tpw;gidfs; 829,070

tpw;gidf; fpuaq;fs; W 01 (425,725)

nkhj;j ,yhgk; 403,345

Vida tUkhdk; W 09 3,000

epUthfr; nryTfs; W 07 (185,105)

tpepNahfr; nryTfs; W 08 (207,145)

epjpr; nryTfs; (6,575)

tupf;F Kd; ,yhgk; 7,520

tupr; nryTfs; W 06 (13,272)

tupf;Fg; gpd; ,yhgk; (5,752)

gpw Kw;wlf;f tUkhdk; -

kPs;kjpg;gPl;L kpif 152,500

nkhj;j Kw;wlf;f tUkhdk; 146,748

fw;if ntspg;ghL: 3.2.3 , 4.5.4


(b)

UNkfh PLC &gh’000

2018 brk;gh; 31 ,y; epjpepiyf; $w;W

eilKiway;yhr; nrhj;Jf;fs;

Mjdk;> nghwp kw;Wk; cgfuzk; W 03 502,470 KjyPL 53,000 nkhj;j eilKiway;yhr; nrhj;Jf;fs; 555,470

eilKiwr; nrhj;Jf;fs; njhf;Ffs; W 02 31,570 tpahghu tUkjpfs; W 04 261,240 Iaf; fld; Vw;ghL W 04 (13,062) fhRk; fhRr; rkhdq;fSk; 21,280 nkhj;j eilKiwr; nrhj;Jf;fs; 301,028 nkhj;jr; nrhj;Jf;fs; 856,498

cupikahz;ikAk; gupg;Gf;fSk;

Fwpg;gpL %yjdk; (40,000 gq;Ffs;) 400,000 kPs;kjpg;gPl;L xJf;fk; 152,500 iff;nfhs; ,yhgk; (142,936-5,752) 137,184 nkhj;j cupikahz;ik 689,684

eilKiway;yhg; gupg;Gf;fs; tl;bnrYj;Jk; fld;fSk; fld;gLiffSk; 5,778

5,778 eilKiwg; gupg;Gf;fs; tpahghur; nrd;kjp 147,389 tl;bnrYj;Jk; fld;fSk; fld;gLiffSk; 772 ml;LW nryTfs; W 10 353 nrYj;jNtz;ba tup W 06 12,522 nkhj;j eilKiwg; gupg;Gf;fs; 161,036 nkhj;j cupikahz;ikAk; gupg;Gf;fSk; 856,498

nra;Kiw 01: tpw;gidf; fpuak; &gh’000 Muk;gj; njhf;F 44,500 $l;L: nfhs;tdTfs; 412,795 457,295 fop: ,Wjpj; njhf;F (W2) (31,570) 425,725

nra;Kiw 02: ,Wjpj; njhf;F &gh’000

fpuak; 31,570 epfu NjWifg; ngWkjp= (vjph;ghh;f;Fk; tpw;gidg; ngWkjp- tpw;gidf;fhd fpuak;) = 32,525-27= 32,498 LKAS 2: epakj;jpd;gb njhf;F fpuak; my;yJ epfu NjWifg; ngWkjp ,uz;bYk; Fiwe;j ngWkjpapy; mstplg;gLk;. mjd;gb> ,Wjpj; njhf;F &gh 31,570,000


nra;Kiw 03: Mjdk;> nghwp kw;Wk; cgfuzk; Mjdk;> nghwp kw;Wk; cgfuzk;

fpuak;/ kjpg;gPL

jpus; Nja;khdk;

kPs;kjpg;G epfu Vl;Lg; ngWkjp

&gh’000 &gh’000 &gh’000 &gh’000

fhzpAk; fl;blKk; (fhzp &gh 250 kpy;)

375,000 87,500 152,500 440,000

jsghl cgfuzk; 85,800 65,080 20,720 Nkhl;lhh; thfdq;fs; 82,150 40,400 41,750

502,470

3.2 Nja;khdk; &gh’000 fl;blk; - (125,000/50) = 2,500 Nkhl;lhh; thfdk; - (75,600/6) = 12,600 jsghl cgfuzk; - (85,800/10) = 8,580

23,680 3.3. Nkhl;lhh; thfd ngWkjp &gh’000

guPl;ir kPjpapd;gb 75,600 Fj;jif Vw;ghL (Fwpg;G 11) 6,550

82,150 3.4 kPs;kjpg;gPL fhzp fl;blk;

&gh’000 &gh’000 fpuak; 250 125 jpus; Nja;khdk; - (87.5) Vl;Lg; ngWkjp 250 37.5 kPs;kjpg;Gj; njhif 264 176 kPs;kjpg;G kpif 14 138.5 = 152.5

nra;Kiw 04: IAwTf; fld; Vw;ghL &gh’000

tpahghuf; fld;gl;Nlhh; 261,240 5% Vw;ghL 13,062 Vw;fdNt Vw;ghL (5,020) Mz;bw;fhd Vw;ghL 8,042

nra;Kiw 05: FWq;fhy jpuz;l gzk;nrYj;jg;gLk; tpLKiwfs;

gad;gLj;jhj yPT ehl;fspd; vz;zpf;if- 40 ehl;fs; fle;jfhy mDgtj;jpd; mbg;gilapy; kjpg;gpl;l gad;ghl;L ehl;fs; = 40 *80%= 32 ehl;fs; epiwNtw;W Copah; xUtUf;F ruhrup jpdrupr; rk;gsk; = &gh 3,000 vdNt> jpuz;l gzk;nrYj;Jk; yPTehl;fs; nryT = 32ehs;*3, 000/-= &gh96,000 nra;Kiw 06: nrYj;jNtz;ba tUkhd tup &gh’000

elg;G Mz;bw;fhd Vw;ghL: 12,522 fle;j Mz;L Fiw Vw;ghL 750 tupr; nryT 13,272

nra;Kiw 07: epUthfr; nryTfs; &gh’000 guPl;ir kPjpapd;gb 173,672 ml;LWf;fs;: gadspg;gpfs; 257 Nja;khdk; (W3) (2,500+8,580) 11,080 jpuz;l gzk;nrYj;Jk; yPTf; nfhLg;gdT (W 5) 96 nkhj;jr; nryT 185,105


nra;Kiw 8: tpepNahfr; nryTfs; &gh’000 guPl;ir kPjpapd;gb: 186,503 Nkhl;lhh; thfd Nja;khdk; (W3) 12,600 IAwTf;fld; Vw;ghL (W4) 8,042 nkhj;jr; nryT 207,145 nra;Kiw 9: Vida tUkhdk; (&gh’000) epiyahd itg;G kPjhd tl;b = 50,000*12%* 6/12= 3,000

nra;Kiw 10: ml;LW nryTfs; &gh’000

ml;LWthdit 257 jpuz;l gzk;nrYj;Jk; yPT 96 353 nra;Kiw 11: Fj;jif Vw;ghL rPh;kjpg;G : 6,552,000 Fiwe;jgl;r nfhLg;gdTfspd; ,w;iwg; ngWkjp: 6,550,000 (1,672,866*PVIFA13.75%, 7Mz;L) Fj;jifr; nrhj;jpd; rPh;kjpg;G fpl;lj;jl;l Fiwe;jgl;r Fj;jiff; nfhLg;gdTfspd; ,w;iwg; ngWkjpf;F rkd;. Fj;jiff; fhy Kbtpy; nrhj;J Fj;jifjhuUf;F cupj;jhFk;. Fj;jiff; fhyk; gad;jUk; MAl;fhyj;jpd; mjpf fhyj;ij ,lf;Ffpd;wJ. vdNt ,jid epjpf; Fj;jifahf tifg;gLj;j Ntz;Lk;. rPh;kjpg;G my;yJ Fiwe;jgl;r nfhLg;gdTfspd; ,w;iwg; ngWkjp ,uz;bYk; Fiwe;j ngWkjp Fj;jiff; fhyk;: 6 Mz;Lfs; gad;jUk; Mal; fhyk;: 7 Mz;Lfs; tuT: Fj;jif thfdk; 6,550,000 Fj;jifr; nrd;kjpfs; – eilKiwg; gupg;G 772,241 eilKiway;yhg; gupg;G 5,777,759

Muk;g kPjp &gh

tl;br; nryT @ 13.75%

&gh

jtizf; nfhLg;gdT &gh ,Wjp kPjp

&gh 6,550,000 900,625 1,672,866 5,777,759 5,777,759 794,442 1,672,866 4,899,335 4,899,335 673,659 1,672,866 3,900,128 3,900,128 536,268 1,672,866 2,763,530 2,763,530 379,985 1,672,866 1,470,649 1,470,649 202,214 1,672,866 -

(b) epjpf;$w;Wf;fs; fPo;tUtdtw;iw ntspf;fhl;Ljy; Ntz;Lk; ;

- gad;gLj;jpa fpuar; #j;jpuk; cl;gl> njhf;Ffis mstpLtjpy; gad;gLj;jpa fzf;fPl;Lf; nfhs;iffs;.

- njhf;Ffspd; nkhj;j Kd;nfhzuw; njhif kw;Wk; cupkj;jpw;F nghUj;jkhd tifapy; Kd;nfhzuw; njhiffspd; tifg;gLj;;jy;.

- rPh;kjpg;gpypUe;J tpw;gidf;fhd fpuaj;ij fopj;j njhifapy; Kd;nfhzug;gl;l njhf;Ffspd; Kd;nfhzuw; njhif.

- fhyj;jpd;NghJ nrythf Vw;gpirT nra;ag;gl;l njhf;Ffspd; njhif. - ge;jp 34 f;F mika fhyj;jpd;NghJ nrythf Vw;gpirT nra;J

gjptopf;fg;gl;l njhf;Ffspd; gjptopg;Gj; njhif. - gjptopg;Gf;fspd; vjph;g;gjpTfs; VJkpUg;gpd; mtw;wpd; njhif. - ge;jp 34 f;F mika gjptopg;gpd; vjph;g;gjpTf;F fhuzkhd Gwepiyfs;

my;yJ epfo;Tfs;. - gupg;Gf;fSf;F gpizahf itf;fg;gl;Ls;s njhf;Ffspd; Kd;nfhzuw;

njhif. (nkhj;jk; 20 Gs;spfs;)


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SUGGESTED SOLUTIONS - CA Sri Lanka · Suggested Solutions KE1- March 2019 Page 3 of 19 tpil02 2.1 2.2 2.3 fw;if ntspg;ghL: 1.1. 1 CEO kw;Wk; Vida Kfhik mzpapdupd; Cjpaf; nfhs;ifia