wjidk jdr mßlaIKh - 2023

𝟏𝟑 ගිණුම්කරණය I 33 S I

me'02

Wmfoia ( mÍCIlf.a m%fhdackh i`oyd muKs'

 ish¨ u m%Yakj,g ms<s;=re imhkak' I m;%h i`oyd

 wxl 01 isg 30 f;la jQ m%Yakj,g ksjeros ms<s;=re f;dard
tys wxlh m%Yakhg bosrsfhka we;s ;s;a br u; ,shkak' 1 - 30
 wxl 31 isg 50 f;la jq m%Yakj,g flá ms<s;=re wod< ;s;a
31 - 50
br u; ,shkak'
 iEu m%Yakhlg u iudk ,l=Kq ysñfõ' tl;=j
 jevigyka iïmdokh l< fkdyels .Kl hka;%
Ndú;hg wjir fokq ,efí'

(1). fmdÿ mrud¾: uq,H m%ldYk iïnkafhka my; oS we;s m%ldYh $ m%ldY ksjeros o@
A. ndysr md¾Yj b,a¨úg ms<sfh< lr bosßm;a lrhs'
B. .sKqïlrK m%ñ; iy ffk;sl wjYH;djhka wkql+,j ms<sfh< lrhs'
C. fuu m%ldYk ;=< weia;fïka;=.; f;dr;=re o we;=<;a fõ'
1. A muKla ksjeros 2. B muKla ksjeros
3. C muKla ksjeros 4. A yd B ksjeros
5. B yd C ksjeros ^…….&
(2). Ndú; whs;sh we;s j;alula iïnkaO tla tla wjia;djg jvd;a u wod< jk .sKqïlrK ixl,amh wkq
ms<sfj<ska olajkafka"
A. j;alula f,i y`ÿkd.ekSu
B. j.lSu cx.u yd cx.u fkdjk f,i j¾. lsÍu
C. l,anÿ fmd,sh j.lSula f,i y`ÿkd .ekSu
1. h:drEmS " wLKav meje;au " ld,ÉfÊo
2. m%udKd;aul " wLKav meje;au " wdrlaIK " WmÑ;
3. ft;sydisl msßjeh " wLKav meje;au " wdrCIK
4. m%udKd;aul " wdrlaIK " .e,mqï
5. h:drEms " wLKav meje;au " WmÑ; ^…….&
(3). uQ,H jd¾:dlrKfha ixl,amkd;aul rduqj ;=< wka;¾.; lreKq jkafka"
A. úfYaIs; mrud¾: uQ,H jd¾;dlrKfha wruqKq
B. uQ,H m%ldYk lÜg,hl we;=<;a ixrpl
C. uQ,H m%ldYkj, .=Kd;aul .;s ,CIK
D. uQ,H m%ldYk uQ,sldx. y`ÿkd.ekSu yd uekSu
1. A muKs 2. A, B, C muKs
3. A, B, C, D ish,a, u 4. B, C, D muKs
5. C, D muKs ^…….&

Page 1 of 12 .sKqïlrKh I
 m%Yak wxl 4 iy 5 m%Yakj, ms<s;=re iemhSug my; f;dr;=re Ndú; lrkak'

A B C ydâfjhd¾
bka ( w( 4261

ñ,sóg¾ 10 hlv lïì 1000 la re( 700"000

10] wvq l< jÜgu re( 70"000
re( 630"000
12] jeÜ re( 75"600
re( 705"000

tl;= l< w.h u; nÿ i`oyd ,shd mosxÑ wkqrdOmqr ydâfjhd¾ fj; iemhqïlrefjl= ksl=;a l<
bkafjdishl by; f;dr;=re wvx.= úh'
wkqrdOmqr ydâfjhd¾ wdh;kh o tl;= l< w.h u; nÿ i`oyd ,shdmosxÑ wdh;khls'

(4). by; .Kqfokqj wkqrdOmqr ydâfjhd¾ wdh;kfha .sKqïlrK iólrKhg .e,mq úg ksjeros iólrKh
jkafka"
j;alï j.lSï ysñlï
1. 705"600 705"600 -
2. 705"600 705"600 70"000
3. 630"000 630"000 70"000
4. 630"000 630"000 -
5. 705"600 630"000 75"600 ^…….&
(5). wod< .sKqïld,ÉfÊoh ;=< isÿ jQ fjf<`o NdKav iïnkaOj isÿ jQ .kqfokqj tmuKla kï ld,ÉfÊoh
wjidkfha uQ,sl fmd;aj, tl;=j f,crhg msgm;a lsÍfï ksjros oaú;aj igyk jkafka' ^wkqrdOmqr
ydâfjhd¾ys&
1. .ekqï .sKqu yr 700000
Vat .sKqu yr 75600
Kh ysñ md,k ner 630000
,o jÜgï ner 70000

2. .ekqï .sKqu yr 700000

Khysñ md,k ner 700000

3. .ekqï .sKqu yr 700"000

Vat .sKqu yr 75"600

Khysñ md,k ner

,o jÜgï ner 70"000

4. .ekqï .sKqu yr 630"000

Vat .sKqu yr 75"600

Khysñ md,k .sKqu ner 705"600

5. .ekqï .sKqu yr 705"600

Khysñ md,k .sKqu ner 630"000

Vat ner 75"600 ^…….&

Page 2 of 12 .sKqïlrKh I
(6). wdisß jHdmdrfha 2023'03'31 osfkka wjika j¾Ifha my; f;dr;=re Tng imhd we;'
cx.u j;alï jeäùu re( 200000
cx.u fkdjk j;alï wvqùu re( 50000
cx.u j.lSï wvqùu re( 20000
cx.u fkdjk j;alï jeäùu re( 90000
ld,ÉfÊofha ,dNh re( 100000
whs;slre jHdmdrh iu`. l< .kqfokq j, Y=oaO n,mEu jkafka"
1. remsh,a 180"000 2. remsh,a ^180"000&
3. remsh,a 72"000 4. remsh,a 100"000
5. remsh,a ^20"000& ^…….&
(7). iSñ; ú,aika fmdÿ iud.fï 2023'03'31 oskg kqmqyqKq .sKqï,smslrefjl= ms<sfh< l< Kh.e;s md,k .sKqfï
fYaIh yd Kh.e;s f,crfha fYaI tl;=j iei`ÿï m%ldYhla my; oS we;'

md,k .sKqug wkqj fYaIh 36"0000

wdmiq tjqï czk,h jeäfhka tl;= lsÍu 2"000
38"000
Wmf,crfha .sKqug w;ayereKq úohu ^2"900&
,eîï czk,fha jÜgï ;Srej wvqfjka tl;= lsÍu ^100&
md,k .sKqfï igyka fkdjq ydksrCIK w,dN ^1"200&
j¾Ih wjidkfha ydkslrK w,dN i`oyd bvyeÍu ^100&
fYaI ,ehsia;=jg wkqj fYaIh 33"700

iSñ; ú,aika iud.fï 2023'03'31 oskg uq,H ;;a;ajh m%ldYh fmkakqï l< hq;= fjf<`o ,eìh hq;= oE
fYaIh"
1. remsh,a 36"700 2. remsh,a 36"600
3. remsh,a 36"000 4. remsh,a 38"000
5. remsh,a 33"700 ^…….&
(8). l%Svd iudchl 2023'03'31 ka wjika j¾Ih i`oyd ckkh jQ w;sßla;h remsh,a 280"000'00 ls' 2023'03'31
osfkka wjika j¾Ih i`oyd l%Svd iudcfha uq`M úhou remsh,a 270"000'00 la jq w;r tys tlu wdodhu jQfha
idudðl uqo,a muKs' j¾Ih ;=< idudðlhska 100 fofkl= j¾Ih i`oyd idudðl uqo,a f.jd ;snq w;r 23'03'31
oskg idudðlhska 10 fofkl=f.a idudðl uqo,a ys.j mej;sKs' 22'04'01 oskg ys`. fyda l,ska ,o idudðl
uqo,a fkdmej;sks' tla whl=f.a jd¾Isl idudðl uqo, lSho@
1. remsh,a 4"000 2. remsh,a 5"000
3. remsh,a 7"000 4. remsh,a 8"000
5. remsh,a 6"000 ^…….&
(9). ksIamdok wdh;khl 2023'03'31 ka wjika j¾Ihg i`oyd my; f;dr;=re oS we;'
wuqøjH f;d. wvqùu re( 400"000
mßj¾:k msßjeh re( 1"400"000
Rcq Y%u msßjeh re( 700"000
ksIamdok fmdÿ re( 1"020"000
2023 j¾Ih i`oyd uq`M ksIamdok msßjeh jkafka"
1. remsh,a 5"240"000 2. remsh,a 2"400"000
3. remsh,a 1"720"000 4. remsh,a 3"250"000
5. remsh,a 2"850"000 ^…….&

Page 3 of 12 .sKqïlrKh I
(10). iud.u 2023'03'31 ka wjika j¾Ih my; f;dr;=re imhd we;'
2022'04'01 wdodhï nÿ m%;smdokh 400"000
f.jq wdodhï nÿ 2021$2022 520"000
f.jq wdodhï nÿ 2022$2023 m%:u ld¾;= 03g 730"000
2023 j¾Ifha wjika ld¾;=fõ weia;fïka;=.; wdodhï noao 170"000
2023 j¾Ifha wdodhï m%ldYfha y`ÿkd.kakd nÿ úhou yd 2023'03'31 g uQ,H ;;a;aj m%ldYfha wdodhï nÿ
m%;smdokh jkafka"
nÿ úhou re( 000 2023'03'31 g nÿ m%;smdok re(000
1. 900 170
2. 900 170
3. 1020 170
4. 1020 900
5. 780 900 ^…….&
 m%Yak wxl 11 iy 12 i`oyd ms<s;=re iemhSug my; f;dr;=re fhdod.kak' ,dNd,dN 2(2(1 wkqmd;hg fnod
.ksñka wu,a " lu,a iy ksu,a mj;ajdf.k .sh yjq,a jHdmrfhka 2022'04'01 osk ksu,a bj;aj hk ,oS' wu,a
iy lu,a iu iu ,dNd,dN fnod .ksñka yjq,a jHdmdrh os.gu lrf.k hEug;a lu,ag udislj re'20"000
l fõ;khla ,ndoSug;a tl`. úh' lu,a udi 10l fõ;k j¾Ih ;=< uqo,ska ,ndf.k we;' yjq,alrejkaf.a
m%d.aOk .sKqï yd cx.u .sKqï fYaI my; mßos fõ'
2023.03.31 g remsh,a 2022.04.01 g remsh,a
m%d.aOk fYaI cx.u fYaI m%d.aOk fYaI cx.u fYaI
wu,a 420,000 260,000 500,000 100,000
lu,a 420,000 300,000 500,000 100,000
ksu,a - - 300,000 100,000
(11). 2023'04'01 g ksu,ag ysñ lS¾;skdu fldgi iy 2023'03'31 g jHdmdrfha uq`M ysñlu lSh o@
1. 160"000 160"000
2. 160"000 820"000
3. 80"000 820"000
4. 160"000 1"400"000
5. 80"000 1"400"000 ^…….&
(12). 2023'03'31 ka wjika j¾Ih i`oyd jHdmdrfha Y=oaO ,dNh"
1. re( 320"000'00 2. re( 560"000'00
3. re( 360"000'00 4. re( 520"000'00
5. re( 240"000'00 ^…….&
(13). f;d. m%ñ;shg wkqj f;d. hkakg wiu;a jkafka l=ula o@
A. ,S nvq ksIamdokh wdh;khl ilia l< fkdl< ,S
B. jev wjika fkdl< ,S nvq
C. m%o¾Ykd.drfha wf,úh i`oyd we;s ,S nvq
D. ld¾hd,fha Ndú;h i`oyd ilia l< fïi
1. A 2. A , B 3. A , B , C
4. A , B , C , D ish,a, u 5. B , C , D ^…….&
 iSñ; trx. fmdÿ iud.fï 2022'04'01 oskg m%ldYs; idudkH fldgia m%d.aOkh bvï m%;Hd.kk ixÑ;h yd
rojd .;a bmhqï ms<sfj,ska re( 38"000"000'00 la re( 400"000'00 la iy re( 2"000"000'00 la úh' fuu iud.fï
2023'03'31 ka wjika j¾Ih i`oyd y`ÿkd.;a uq`M wdodhu yd uq`M úhou ms<sfj<ska re(66"000"000'00 la iy
re(56"800"000'00 la úh' j¾Ih ;=< y`ÿkd.;a úhou ;=< bvï fojkjrg m%;Hd.; W!k;djh re(500"000'00 la
úh' m%j¾;k j¾Ih ;=< re( 100"000'00 la w;=re ,dNdxY f.jd we;'
(14). 2023'03'31 ka wjika j¾Ih i`oyd ,dNh iy uq`M úia;SrK wdodhu"
1. 9"200 9"600
2. 8"400 9"600
3. 9"200 9"600
4. 9"600 9"200
5. 8"400 9"200 ^…….&

Page 4 of 12 .sKqïlrKh I
(15). 2023'03"31 oskg rojd.;a bmhqï iy ysñlu
r`ojd.;a bmhqï re( 000 ysñlï re( 000

1. 11500 38000
2. 11500 49500
3. 11100 49100
4. 11100 49500
5. 11600 49500 ^…….&
 iSñ; ,laud,a fmdÿ iud.fï 2023'03'31 ka wjika j¾Ih i`oyd ms<sfh< l< uQ,H m%ldYk 2023'05'10 ilia
lr wjika jQ w;r 2023'05'25 osk wOHCIjreka wkqu; lrk ,os' 2023'03'31 osk isg 2023'05'30 w;r ld,h
;=< my; .kqfokq yd isoaëka iud.fï isÿúh'

 2023.04.02 osk re(200"000 Khg .;a f;d. re( 150"000 la u 2023'04'10 osk wf,ú úh'
 2023'03'03 fiajlfhl= mjrk ,o kvqjla i`oyd re( 80"000 l jkaoshla f.jk f,i 2023'05'09 osk
wêlrKh ksfhda. Lrk ,oS'
 2023'01'05 wdkhkh l< fudag¾ r:h fjkqfjka f.jq nÿ m%udKj;a fkdjk neúka ;j;a re(
500"000 wdkhkh nÿ olajd we;' tu uqo, f.ùug iud.u tl`.úh'
 2023'02'15 we;s lr.;a iemhqï .súiqula u; tla fiajd jdrhla i`oyd re(500"000 ne.ska fiajd jdr 02
la iemhSu tl`.j 2023'05'01 osk fiajd jdr 01 bgqlr fok ,oS'

(16). LKAS 10 ^jd¾;dlrK ld,ÉfÊohg miq isÿùï& m%ñ;shg wkqj 2023'03'31 wjika j¾Ih i`oyd uQ,H
m%ldYk ms<sfh< lsÍfïoS l=uk isÿùï .e,msh hq;=o@
1. A muKs 2. B yd C muKs
3. A yd C muKs 4. B, C, D muKs
5. A, B, C, D ish,a, u ^…….&
(17). tl;= l< w.h u; nÿ i`oyd ,shdmosxÑ wdh;khla 2023'01'01 ñ,oS.;a hka;%hg wod< f;dr;=re my; oS
we;'
re( 000
10] Vat we;=<;a .ekqï ñ, 4"400
ia:dkh ilia lsÍfï yd iú lsÍfï úhoï 1"100
uq,sl mÍCIK úhoï 100
hka;% l%shdlre mqyqKq lsÍfï úhoï 50
iqkanqka w.h 100
uQ,sl mÍCIfhka ksmoùï wf,ú wdodhu 80
16 foam< msßh; yd WmlrK& m%ñ;shg wkqj fuu hka;%fha msßjeh yd ^hka;%fha M,odhs ðj ld,h jir 5 la
kï& 2023'03'31 oskg OdrK w.h

msßjeh re( 000 Odrk w.h re( 000

1. 5570 4456
2. 5000 4000
3. 5100 4850
4. 5100 4080
5. 5000 4850 ^…….&

Page 5 of 12 .sKqïlrKh I
 iSñ; iïm;a iud.u uQ,H m%ldYj,ska my; f;dr;=re Wmqgdf.k we;'
2023'03'31 re( 000 2022'03'31 re(000
fom< msßh; yd WmlrK OdrK w.h 10200 11200
f;d.h 1500 1200
fj<`o ,eìh hq;= oe 1100 1400
fj<`o f.úh hq;= oE 1450 1350
wdodhï nÿ m%;smdokh 400 350
rojd.;a bmehqï 3200 1850
WmÑ; Kh fmd<S 100 140

 2023'03'31 g OdrK w.h re( 200"000 la jq foam< 250"000 lg úl=Kd we;' ñ,oS .ekSï ke;'
 re(350"000 la wdodhï nÿ f,i j¾Ihla ;=< f.jd we;'
 j¾Ihg kshñ; Kh fmd,sh re(120"000 ls'
 j¾Ih ;=< re( 250"000 w;=re ,dNdxY f.jd we;'
(18). ^uqo,a m%jdy& m%ñ;shg wkqj 2023'03'31 ka wjika j¾Ifha fufyhqï lghq;=j,ska ckkh jQ uqo,a m%jdyh
jkafka re( 000"
1. 2000 2. 2970 3. 1920
4. 1850 5.3060 ^…….&
 iud.ula 2022'04'01 osk jir 5 l ld,hla i`oyd fudag¾ r:hl Ndú; whs;sh ,nd.ekSu i`oyd l,anÿ
.súiqulg t<UqKs' fudag¾ r:fha msßjeh iy M,odhs ðj ld,h ms<sfj<ska re(596"0000 la iy wjqreÿ 05 f,i
weia;fïka;= lr we;' l,anÿ .súiqug wkqj uq,sl f.ùu f,i re( 2500"000'00 la 2022'04'01 osk f.jq w;r
m<uq jdßlh re(1"250"000la 2023'03'31 osk f.jk ,oS' 2023'03'31 ka wjika j¾Ih yd 2024'03'31 ka wjika
j¾Ifha l,anÿ fmd<s ms<sfj<ska re( 346"000 la yd re( 256"000 la úh'
(19). 2022'04'01 g uq,sl l,anÿ j.lSu yd 2023'03'31 g cx.u fkdjk l,anÿ j.lSu jkafka'

uQ,sl l,anÿ j.lSu re(000 2023'03'31g cx.u fkdjk l,anÿ j.lSu re(000
1. 5960 3460
2. 3460 1562
3. 2110 1562
4. 5960 1250
5. 3460 994 ^…….&
(20). SLFRS - 15 wkqj .kqfokqlrejka iu`. we;sjk whNdrh y`ÿkd.ekSfï mshjr 5 my; oelafõ'
A. ld¾hidOk neoSï ;Dma;su;a l< miq whNdrh y`ÿkd.ekSu
B. .kqfokqfõ ñ, ;SrKh lsÍu
C. .súiqfï wka;¾.; ld¾h idOk neoSï y`ÿkd.ekSu
D. .kqfokqlre iu`. we;sjk .súiqu y`ÿkd.ekSu
E. .kqfokqfõ ñ, ld¾h idOk neoSïj,g fnod fjka lsÍu
whNdrh y`ÿkd.ekSfï mshjr ksjerosj oelafjkafka"
1. D , B , C , E, A
2. D , C , B , A, E
3. B, E, D, C, A
4. A, B, C, D, E
5. D, C, B, E, A ^…….&

Page 6 of 12 .sKqïlrKh I
(21). my; f;dr;=re iud.ul uQ,H m%ldYk j,ska Wmqgd f.k we;'
2023'03'31 ka ld,ÉfÊofha ,dNh re( 1"200"000'00
nÿ úhou re( 600"000'00
fmd,S úhou re( 300"000'00
uq`M j.lSu re( 5"000"000'00
m%ldY l< m%d.aOkh yd ixÑ; re( 10"000"000'00
fmd,S wdjrK wkqmd;h jdr ysñlu u; m%;s,dN wkqm;dh ]
1. 7 12]
2. 5 3]
3. 3 10]
4. 2 8]
5. 7 6] ^…….&
(22). cx.u wkqmd;h 2 yd CIKsl wkqmd;h 1 jYfhka mej;s jHdmdrhl msßjeh re(200"000 la jq f;d.
re(300"000 lg w;amsg uqo,g úl=Kq úg tu .kqfokqj isÿùug fmr mej;s cx.u yd CIKsl wkqmd;hg
isÿjk n,mEu
1. jeäfõ jeäfõ
2. jeäfõ wvqfõ
3. wvqfõ jeäfõ
4. wvqfõ wvqfõ
5. fjkia fkdfõ fjkila fkdfõ ^…….&
 m%Yak wxl 23 iy 24 i`oyd ms<s;=re iemhSug my; f;dr;=re Ndú; lrkak' ksIamdok iud.ula úiska yd
kï jq NdKav folla ksmojkq ,n;s' fuu NdKav fol ksIamdokh lsSu i`oyd msßjeh uOHia:dk folla
Ndú; flf¾' ^NdKav folu msßjeh uOHia:dk ;=< l%shd;aul fõ'&
 msßjeh uOHiA:dk 1 i`oyd weia;fïka;= .; fmdÿ ld¾h msßjeh wka;¾.%yK wkqmd;h hka;% mehg re(40$-
ls'
 msßjeh uOHia:dk 2 i`oyd weia;fïka;=.; fmdÿ ld¾h msßjeh wka;¾.%yK wkqmd;h Y%u mehlg re(70$-ls'
 j¾Ih ;=<oS iud.u úiska ksmojk NdKav fol i`oyd my; f;dr;=re o Tn fj; imhd we;'
NKavh NdKavh
tallhla i`oyd Rcq øjH msßjeh re( 310 340
tallhla i`oyd Rcq Y%u msßjeh re( 150 200
tallhla ksmoùu i`oyd i;H meh .Kk
hka;% meh 5 2
Y%u meh 2 4
úl=Kqï ñ, (- tall ksIamdok msßjeh u; 20] -
tallhl úl=Kqï ñ, u; - 10]
(23). tallhl ksIamdok msßjeh jkafka"
NKavh NdKavh
re( re(
1. 800 1000
2. 800 540
3. 800 900
4. 570 650
5. 740 680 ^…….&

Page 7 of 12 .sKqïlrKh I
(24). tallhl úl=Kqï ñ, re(
NKavh NdKavh
re( re(
1. 1000 990
2. 960 960
3. 960 990
4. 800 900
5. 960 1000 ^…….&
(25). m%idO fldgia ksl=;=j iïnkaOj m%ldY lsysmhla my; oS we;'
A. fldgialrejkaf.a ysñlu jeäfõ'
B. uq,H ;;a;ajfha fjkila isÿ fkdfõ
C. uqo,a m%jdy jHdmdrhg .,d taula isÿfõ
by; m%ldYh $ m%ldY ;=<k
s a ksjeros jkafka"
1. A muKs 2. B muKs 3. C muKs
4. A, B muKs 5. A, B iy C hk ish,a, u ^…….&
(26). my; l=uk m%ldYh cx.u j;alï iïnkaOfhka ksjerosfõ o"
A. wkd.; wd¾:sl m%;s,dN ,efnk oE
B. jHdmdrhl idudkH fufyhqï pl%h ;=< úlsKSug fyda mdßfNdackhg we;s fyda
C. uQ,sl jYfhka fj<`o lghq;= i`oyd mj;ajdf.k hk
D. jd¾;dlrK ld,ÉfÊofha wjika osfkka mi udi 12 la we;=<; Wm,íê fõ hehs wfmaCIs;
E. jd¾;dlrK ld,ÉfÊofha wjika oskg miq wju jYfhka udi 12 la we;=<; Ndú;h iSud lr
fkdue;s uqo,a yd uqo,a iudk oE
1. A , B , C , D iy E hk ish,a, u 2. B , C , D iy E
3. C , D, E 4. A , C , D , E
5. A , B , C , D ^…….&
(27). msßjeh yeisÍu yd msßjeh mßud ,dN úYaf,aIKhg wkqj my; m%ldY oS we;'

A. wdodhu yd úp,H msßjeh w;r fjki iyNd.h fõ'

B. wdrCIs; wdka;slh tall .Kk tallhl úl=Kqï ñf,ka .=K lsÍfuka ,dNh .Kkh l< yelsh'
C. uq`M odhlfhka ia:djr msßjeh wvq l< miq ,efnk jákdlu ,dN hhs'

1. A muKs 2. B muKs 3. C muKs

4. A , B iy C 5. A iy C muKs ^…….&
(28). mekai,a ksIamdok wdh;kh msßjeh o;a; my; oS we;'
tla mekai,la ksmoùfï úp,H msßjeh re( 12
ia:djr msßjeh re( 400"000
odhl úl=Kqï wkqmd;h 40]
wfmaCIs; úl=Kqï tall 60"000

wfmaCIs; úl=Kqï uÜgfïoS ,nd.; yels ,dNh jkafka"

1. re(400"000 2. re(320"000 3. re(80"000
4. re(480"000 5. re(300"000
^…….&

Page 8 of 12 .sKqïlrKh I
(29). iud.ula kj udos,sfha hka;%hla ñ,g .ekSug i,ld n,ñka isá' fuu hka;%hg wod< j my; f;dr;=re
imhd we;' tu f;dr;=rej,ska uqo,a m%jdy weia;fïka;= ilia lsÍu i`oyd i,l=Kq ,nk whs;uhka
muKla f;darkak'
A. hka;%h w;am;a lr .ekSfï msßjeh
B. merKs hka;%fha úl=Kqï ñ,
C. kj hka;%fha jd¾Isl CIh
D. kj hka;%fha iqkanqka wf,úh u; nÿ
1. A muKs 2. A yd B 3. A , B , C
4. A , B , C , D 5.A , B , D ^…….&
(30). jHdmD;shla iïnkaO my; f;dr;=re Tng imhhs'
jir 0 1 2 3 4 5
Y=oaO uqo,a m%jdyh re( 000 (2100) 600 600 600 600 1000
10 ] jÜgï idOlh 1 0.91 0.83 0.75 0.68 0.62

ms,sf.jqï ld,h Y=oaO j¾:udk w.h re(

i. wjq( 3 udi 6 422, 000
ii. wjq( 3 2,522,000
iii. wjq( 4 2,100,00
iv. wjq( 4 udi 4 3,400,000
v. wjq( 3 udi 6 (422,000)
^…….&
(31). my; oelafjk m%ldYk uQ,H .sKqïlrK ksuejqula o" l<ukdlrK .sKqïlrK ksuejqula o hkak i`oyka
lrkak'
A. nexl= ieiÿï m%ldYkh - …………………………………………..
B. whjeh f,aLkh - ……………………..……………………
C. foam< msßh; yd WmlrK iïnkaO .sKqïlrK igyk - ……………...…………..………….……
D. uqo,a m%jy m%ldYkh - ………………………………….…….…
(32). ueá wdY%s; u,a n`ÿka ksmojk jHdmdrh my; i`oyka .kqfokqj,g uq,dY% f,aLkh yd uQ,sl igyka fmd;
i`oyka lrkak'
uq,dY% f,aLh uQ,sl fmd;
A. ueá Khg .eKqï ……………………… …………………………
B. l¾udka;Yd,d l=,S f.ùu ……………………… …………………………
C. úÿ,s ì,am; ,eîu ……………………… …………………………
D. f.jk ,o fplam;la w.reùu ……………………… …………………………
(33). my; oelafjk .sKqïlrK isoaOdka;hka ms<sn`oj ks¾foaY iemfhk .sKqïlrK m%ñ;h iy Bg wod< jk
jvd;a .e<fmk ixl,amh olajkak'
m%ñ;h ixl,amh
A. ld,ÉfÊofha wjika oskg fkdbmhq wdodhï …………………… ……….………………
B. j.lSï iy;sl .e,mSï lsÍu …………………… ……………..…………
C. wjika f;d. msßjehg fyda Y=oaO Wm,íê …………………… ……..…………………
w.fhka wvq w.hg y`ÿkd .ekSu
D. Ndú; whs;sh we;s j;alï uq,H ;;a;aj ………………..…… ……………...…………
m%ldYh ;=< y`ÿkd.ekSu

Page 9 of 12 .sKqïlrKh I
(34). my; i`oyka .sKqug wod< uQ,H m%ldYk uq,sldx.h i`oyka lrkak'
A. r`ojd.;a bmehqï .sKqu ……………………….…………………………
B. wdmiq tjqï .sKqu ………………………………….………………
C. fkdbmhq wdodhï .sKqu ….………………………………………………
D. iuqÉð; CIh .sKqu ………………………………………..…………
 35 yd 36 hk m%Yakj,g ms<s;=re iemhSug my; f;dr;=re Ndú; lrkak'

iSñ; rkaÿkq fmdÿ iud.fï 2023'03'31 oskg ms<sfh< l< fYaI msßlaiqu iu fkdjq w;r fjki wúksYaÑ;
.sKqul igyka fldg miqj l< úu¾YkfhaoS my; jeros yd u.yeÍï fidhd.; yels úh'
A. lmdy, fnd,a Kh kej; ,eîu ,eîï czk,fha Kh.e;s ,eîï úYaf,aIK ;Srej ;=< y`ÿkd .ekSu
B. úl=Kqï czk,fha tl;=j re( 600"000 úl=Kqï .sKqug re( 60"000 la f,i yr lr ;sîu ^Kh.e;s
md,k .sKqfï ksjerosj igyka fldg we;'&
C. re( 100"000 yrm;la nerm;la fia y`ÿkd.ekSu
(35). by; jeros ksjeros lsÍug fmr wúksYaÑ; .sKqfï fYaIh ^yr o ner o hkak jákdlu iu`.& olajkak'
re( …………………………………..…………
(36). by; C .kqfokqj iïnkaO jeros ksjeros lsÍfï fmdÿ cZk,fha ;nk igyk ^ix,CIKh wjYH fkdfõ'&
úia;rh yr re( nr re(

(37). uQ,H jd¾;dlrKfha ixl,amkd;aul rduqjg wkqj uq,H m%ldYk uq,sldx. ks¾jpkhg wkql+,ùug
wu;rj ;sìh hq;= y`ÿkd.ekSfï ks¾Kdhl fol kï lrkak'
1. ……………………………………………………………………………………………………………….
2. ……………………………………………………………………………………………………………….
(38). yjq,a jHdmdrhla iïnkaOfhka my; m%ldYj, i;H" wi;H nj olajkak'
1. yjq,a wd{dmkf;a 24 j.ka;sh wkqj iEuúgu .sKqï lghq;= l< hq;=h ……………………
2. yjq,a jHdmdrhl isáh yels yjq,alrejka ixLHdj yjq,a wd{d mk;ska kshu lrhs ……………………
3. yjq,alrejkag ,ndfok Kh fmd,S ,dNh úi¾ckhls ………..….………
4. lS¾;skduh m%d.aOk .sKqï ;=< .e,mSu wksjd¾h fõ ……………...……
(39). rkaÿkqf.a jHdmdrfha iq`M uqo,a iïnkaO my; f;dr;=re Tng imhd we;'
re(
2023'04'01 oskg iq`M uqo,a fYaIh 350
2023'04'01 iq`M uqo,a w.%suh m%;smQ¾Kh @
2023 wfm%a,a iq`M uqo,a cZk,fha uq`M f.ùï tl;=j 18750
2023 uehs iq`M uqo,a cZk,fha uq`M f.ùï tl;=j 19250
2023'05'31 oskg iq`M uqo,a fYaIh 750
1. fuu jHdmdrfha iq`M uqo,a w.%suh re(……………………………
2. 2023'04'01 m%;smQ¾Kh l< uqo, re(……………………………

Page 10 of 12 .sKqïlrKh I
(40). LKAS - 07 uqo,a m%jdy m%ldY m%ñ;shg wkqj my; oE wod<jk l%shdldrlu jkafka"
1. fmd<S rys; l,anÿ jdßlh f.ùu ………………………..………………
2. jegqma w;a;sldrï ,ndoSu ………………………………..………
3. wdodhï nÿ f.ùu …………………………..……………
4. foam< msßh; yd WmlrK ia:dms; f.ùï f.ùu…………………………………………………….………
(41). Y%S ,xld .sKqïlrK m%ñ;sj,g wkqj my; m%ldY i;H wi;H nj i`oyka lrkak'
1. foam< msßh; yd WmlrK uq,ajrg y`ÿkd.kafka ft;sydisl msßjehg h ……………..…………
2. kj f;dr;=re ,eîu u; .sKqïlrK weia;fïka;= fjkia fõ' ………………..………
3. .kqfokqlrejka iu`. we;s lr.kakd .súiqï ;=< ld¾h idOk neoSï lsysmhla ;sìh yelsh'………….……
4. uq,sl l,ajq j.lSu f.úh hq;= l,anÿ jdßlj, f.jk jákdlug w.h l< hq;=h'………………...………
(42). my; olajd we;af;a l=uk wkqmd; j¾.hla o hkak olajkak'
1. ysñlu u; m%;s,dN wkqmd;h ………………………………………
2. CIKsl wkqmd;h ………………………………………
3. Kh tl;= lsÍfï ld,h ………………...………….…………
4. fmd,S wdjrK wkqmd;h …………………………….…………

(43). iSñ; úkq. fmdÿ iud.fï uQ,H m%ldYj,ska my; f;dr;=re Wmqgdf.k we;'

2023'03'31 wjika j¾Ih i`oyd uq`M úia;SrK wdodhu 9200

2023'03'31 wjika j¾Ih i`oyd fjk;a úia;SrK wdodhu 5000
2023'03'31 wjika j¾Ifha f.jq w;=re ,dNdxYh 400
2023'03'31 g tlla re( 40'00 la jQ idudkH fldgia m%d.aOkh 4000
wkqmd; úYaf,aIKh mßos"
1. fldgi bmhqu ………………...………….…………
2. fldgil ,dNdxYh ………………...………….…………
 ;ks NdKavhla ksmojk wdh;khlska my; f;dr;=re Wmqgdf.k we;' ta wkqj 44 iy 45 m%Yakj,g ms<s;=r
iemhSug my; f;dr;=re Ndú; lrkak'
ksIamdos; m%udKh tall tall msßjeh re(
1000 200
1500 150
(44). (i) tallhl úp,H msßjeh re(…………………………………………
(ii) uq`M ia:djr msßjeh re(…………………………………………
(45). tallhl úl=Kqï ñ, re( 70 la kï"
1. iuÉfÊok tall m%udKh re(………….………………..……………
2. re( 15000 l ,dNhla ,eîug úlsKsh hq;= tall .Kk re(…………………………………………
(46). hlv w,audß ksIamdok jHdmdrhl ksIamdok fmdÿ ld¾h msßjeh f;dr;=re my; oS we;'
weia;fïka;= .; i;H

uq`M ksIamdok fmdÿ ld¾h msßjeh re( 1"000"000 1"200"000

uq`M Rcq Y%u meh .Kk re( 100"000 60"000
tallhla ksmoùug wjYH Rcq Y%u meh .Kk 3 4

tallhla i`oyd wka;¾ .%ykh jk fmdÿ ld¾h msßjeh jákdlu jkafka re(…………….…………………

Page 11 of 12 .sKqïlrKh I
(47). ksIamdok iud.ul Ndú; lrk wuqøjH whs;uhlg wod<j my; f;dr;=re oS we;'
h,s weKjqï m%udKh tall 4800
h,s weKjqï uÜgu tall 4200
Wmßu mdßfNdackh ^osklg& tall 350
wju mdßfNdackh ^osklg& tall 190
fmdfrd;a;= ld,h - idudkH ^osk& 9
udisl wjYH;dj wuqøjH tall 24000
1. wd¾:sl weKjqï m%udKh tall -………………………………………
2. uilg l< hq;= weKjqï jdr .Kk -………………………………………
3. wju f;d. uÜgu tall -………………………………………
4. Wmßu f;d. uÜgu tall -………………………………………
(48). tla NdKavhla wf,ú lsÍfï ksr; jHdmdrhl tu f;d. whs;ufha 2023 ckjdß udihg wod< f;dr;=re
my; oS we;' fuu wdh;kh fmr we;=`M fmr msg l%uhg f;d. ksl=;a lsÍfï ñ, lrhs'
oskh úia;rh m%udKh tall tallhl msßjeh $ñ, re(
01 - 10 fYaIh 500 20
01 - 05 .eKqï 300 24
01 - 12 úl=Kqï 400 30
01 - 15 .eKqï 300 25
01 - 25 úl=Kqï 300 30
01 - 31 .eKqï 200 26

1. 2023'01'31 oskg b;sß f;d.fha msßjeh re(…………………………………………………….

2. 2023'01 udih i`oyd o< ,dNh re(………………………………….…………………
(49). wfkl=;a idOl ia:djrj mej;shoS my; tlsfkl isÿùï u`.ska wdrCIs; wdka;slhg jk n,mEu jeäfõo"
wvqfõo" fjkia fkdfõo hkak i`oyka lrkak'
1. wfmaCIs; úl=Kqï m%udKh by< hEu - ………………………………………
2. tall úl=Kqï ñ, by< hEu - ………………………………………
3. tall úp,H msßjeh by< hEu - ………………………………………
4. ia:djr msßjeh by< hEu - ………………………………………
(50). iud.ula kj hka;%hla ñ,oS .ekSug wfmaCId lrhs' tys M,odhs ðj ld,h j¾I 04 la jk w;r iqkanqka
w.hla fkdue;' bosß jd¾;dj, weia;fïka;=.; Y=oaO uqo,a m%jdy my; mßos fõ'
j¾I Y=oaO uqo,a m%jdyh re( 000
1 60
2 50
3 70
4 80
ir, ud¾. l%uhg hka;% CIh lrk w;r fuu hka;%fha idudkH wdfhdackh re( 100"000 ls'
1. wdrïNl wdfhdackhla weia;fïka;= .; jákdlu re(………………………………
2. fuu wdfhdackfha .sKqïlrKh m%;s,dN wkqmd;h …………………………………

Page 12 of 12 .sKqïlrKh I