ksnkaOk wxl 09

uQ,H m%ldY .e,mSï

Theory

,ika; ksfrdaIKa
Bsc.Accounting (special) (USJ)
Reading for corporate Level CA at CA Sri lanka
Working at audit Firm
University of Sri Jayewardenepura
District 2nd of commerce stream at 2016

1 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

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wdodhï m%ldYh Income Statement

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wdodhï m%ldYh jqjo wdh;kfha wruqKq wdh;kfha iajNdjh wkqj wdh;kfhka wdh;khg fjkia úh
yelsh' ta ta wdh;k j¾.fha oS tajd úúO kïj,ska yeoskf a õ'
ksoiqka(

fuu ksnkaOkh u.ska idlÉPd lsÍug wfmalaId lrkafka fj<`o yd ,dN,dN .sKqu ms<sn`o muKs'

2 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

fj<`o yd ,dN,dN .sKqu - Trading profit & Loss Account

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jpkfha w¾:fhkau fj<`o yd ,dNd,dN .sKu
q m%Odk fldgia follska iukaú; fõ'

1. fj<`o .sKu
q - Trading Account
2. ,dN,dN .sKqu - Profit and loss Account

fuu .sKïq folu tlu .sKwula ;=< ms<sfh, lr th fj<`o yd ,dN,dN .sKu q f,i kï lrhs' fj<`o
yd ,dN,dN .sKuq ms<sfh, lrkafka jHdmdrfha wdodhï iy úhoï ie,ls,a,g .ksñka h' tu ksid fj<`o
yd ,dN,dN .sKqu wOHkh lsÍug fmr wdodhï iy úhoï ms<sn`o wjfndaOhla ,nd.; hq;= h'
fj<`o .sKqu - Trading Account

Example - 01
chkd;a úiska mj;ajdf.k .sh jHdmdrfha 2024'03'31 oskg fmd;a j,ska Wmqgd.;a fYaI lSmhla my; oelafõ'
yr ner
2023' 04' 01 oskg f;d.h 30 000
.eKqï 200 000
úl=Kqï 500 000

2024' 03' 31 oskg b;sß f;d.fha msßjeh re' 20 000

2024' 03'31 osfkka wjika j¾Ih i`oyd fj<`o .sKu q ms<sfh, lrkak

Example - 02
iquqoq úiska mj;ajdf.k .sh jHdmdrfha 2024'03'31 oskg fmd;a j,ska Wmqgd.;a fYaI lSmhla my; oelafõ'

3 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

 yr ner
2023' 04' 01 oskg f;d.h 400 000
.eKqï 700 000
úl=Kqï 1 500 000

2024' 03' 31 oskg b;sß f;d.fha msßjeh re' 200 000

2024' 03'31 osfkka wjika j¾Ih i`oyd fj<`o .sKu q ms<sfh, lrkak

Example - 03
yr ner
2023' 04' 01 oskg f;d.h 50 000
.eKqï 300 000
f.k tafï l=,S 8 000
wdmiq hejqï 5 000
úl=Kqï 500 000
wdmiq tjqï 10 000

2024' 03' 31 oskg b;sß f;d.fha msßjeh re' 20 000

2024' 03'31 osfkka wjika j¾Ih i`oyd fj<`o .sKu q ms<sfh, lrkak

,dN,dN .sKqu - Profit and loss Account

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wdodhï fYaI udre lrk úg úhoï fYaI udre lrk úg

4 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

1. fnod yeÍfï msßjeh
NdKav úlsKSug" úl=Kqï m%j¾Okh lsÍug iy úl=KQ nvq f;d.h f.kf.dia oSug orK úhou fï
hg;g .efka'

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2. mßmd,k úhou
jHdmdr lghq;= mßmd,kh lsÍu i`oyd ork úshoï iy wdh;kh fjkqfjka orK úhoï fuhska woyia
flf¾' ld¾hd,h wdY%s;j orK ish¨u úhoï wh;a jkafka fï .Khgh'

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3. uQ,H úhou
jHdmdrfha uQ,H ;;a;ajh mj;ajdf.k hdug iy nexl= .sKï q mj;ajdf.k hdug orK úhoï uQ,H úhou
fõ'
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4. fjk;a úhou
by; j¾.j,g fkd.efkk wfkl=;a úhoï iy w,d Nish,a, fjk;a úhoï f,i fmkakï q lrhs'
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5 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh
Example - 04
wurd úiska mj;ajdf.k .sh jHdmdrfha 2024 ud¾;= 31 oskg fmd;aj,ska Wmqgd.;a fYaIhka iuyrla my;
oelafõ'
yr ner

2023' 04'01 f;d.h 30 000

.eKqï 420 000
f.k tafï l=<s we;=¨ .eKqï úhoï 12 000
wdmiq hejqï
12 000
úl=Kqï
800 000
wdmiq tjqï 10 000
l+,S 18 000
úÿ,sh yd jßmkï 16 000
f.dvke.s,s w¨;ajeähd 8 000
fõ;k 72 000
,smsøjH 16 000
fjk;a ld¾hd, úhoï 9 000
,enQ fmd,sh
21 000
,enQ jÜgï
14 000
fiajl w¾:idOl úhoï 8 000
m%pdrK úhoï 30 000
fnodyeÍï úhoï 18 000
úl=Kqï fldñia 17 000
ÿka jÜgï 6 000
ÿrl:k .dia;= 12 000
rlaIK .dia;= 15 000
nexl= .dia;= 3 000
Kh fmd,S 12 000
2024 ud¾;= 31 oskg b;sß f;d.fha msßjeh re' 40 000

wjYH jkafka"
2024 ud¾;= 31 osfkka wjika jir i`oyd fj<`o yd ,dN,dN .sKu
q

6 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

fYaI m;%h $ uQ,H ;;a;aj m%ldYh (Balance Sheet / Statement of Financial Position)
fj<`o yd ,dNd,dN .sKqu ms<sfh, lrk úg f,crfha we;s ish¨u wdodhï .sKqïj, iy úhoï .sKqïj,
mj;sk fYaI fj<`o yd ,dNd,dN .sKqug udre lrhs' túg tu .sKqï mshù hhs' bkamiq f,crh ;=< b;sß
jkafka j.lSï iy m%d.aOk hk .sKïq muKs'
uQ,H ;;a;aj m%ldYfha m<uqfjkau j;alï fmkakqu lrk w;r tajd øjYS,;djfhka wvqu j;alfï isg jeäu
j;alu olajd fm< .iajd cx.u fkdjk j;alï yd cx.u j;alï jYfhka j¾. lr oelaúh hq;= h'
j;alïj,g miq ysñlu iy j.lSï fmkakï
q l< hq;= h'
'''''''''''''''''''''''''''''''''''''''' jHdmdrfha
''''''''''''''''''''''''''''''''''''''''''' oskg uQ,H ;;a;aj m%ldYkh

cx.u fkdjk j;alï msßjeh i'laIh Y=oaO w.h

bvï yd f.dvke.s,s XX X XX
hkaf;d%amlrK XX X XX
,S nvq WmlrK XX X XX
fudag¾ r:
XX X XX
XX X XXX
X
ia:djr ;ekam;=
X XX
fjk;a wdfhdack

cx.u j;alï
f;d.h XX
Kh.e;sfhda XX
^-& wvudK Khfjka (X)
bosßhg f.jQ úhoï XX
,eìh hq;= wdodhu
XX
uqo,a yd nexl= fYaIh
XX
uqq¨ j;alï
XX XX
XXX

m%d.aOkh XX

Y=oaO ,dNh XX
XX
.eKs,s (X)
uq¨ ysñlï XX
cx.u fkdjk j.lSï
nexl= Kh X
7 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh
 Wlia Kh X
fjk;a os.= ld,Sk Kh X XX
cx.u j.lSu
Kh ysñfhda
X
WmÑ; úhoï
X
l,ska ,o wdodhï
X
nexl= whsrdj
X X

ysñlï yd j.lSï XX

Example - 05
wu,a úiska flaj, iajdñ jHdmdrhla mj;ajdf.k hkq ,nk w;r tu jHdmdrfha fmd;aj,ska 2024 ud¾;= 31
oskg Wmqgd.;a fYaImsßlaiu
q my; oelafõ'
2023 ud¾;= 31 oskg fYaI msßlaiu
q
.sKu
q yr ner
2023'04'01 f;d.h 30 000
bvï yd f.dvke`.s,s 600 000
,S nvq yd ld' WmlrK 300 000
Kh.e;sfhda 40 000
nexl= fYaIh 28 000
Khysñfhda 50 000
nexl= Kh 200 000
.eKqï 260 000
.eKqï úhoï 16 000
úl=Kqï 640 000
yerjQ úl=Kqï iy yerjQ .eKqï 8 000 12 000
,enQ jÜgï 32 000
,enQ fldñia 46 000
úÿ,sh jßmkï yd rlaIK .dia;= 32 000
,S nvq yd WmlrK laIh ùu 20 000
fõ;k 64 000
w¾:idOl 6 000
,smsøjH 22 000
úl=Kqï fldñia 32 000
f.khdfï l=,S 46 000
weiqreï úhoï 8 000

8 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

 Kh fmd,S 20 000
nexl= .dia;= 4 000
uqo,a fYaIh 68 000
m%d.aOkh 624 000
1 604 000 1 604 000

2024 ud¾;= 31 oskg b;sß f;d.fha msßjeh re' 60 000ls'

wjYH jkafka"
w& 2024'03 31 osfkka wjika jir i`oyd ,dN,dN .sKu
q ms<sfh, lsÍu'
wd& 2024'03'31 oskg fYaI m;%h ms<sfh, lsÍu'

uQ,H jd¾;d ms<sfh, lsÍfï oS isÿl< hq;= .e,mSï

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fï wkqj my; i`oyka .e,mSu isÿl< hq;= fõ'

1 f;d. .e,mSu
2 laIh ùu
3 fnd,aKh
4 wvudk Kh
5 WmÑ; úhoï
6 l,ska f.jQ úhoï
7 ,eìh hq;= wdodhï
8 l,ska ,enQ wdodhu
fï yer my; .Kqfokq uQ,H m%ldY j,o Sie,ls,a,g .kakd wdldrh o ejfndaO lrf.k ;sîu jeo.;a fõ'
9 .eKs,s ^NdKav .eKs,s yd uqo,a .eKs,s&
10 úlsKSfï fyda wdmiq tùfï moku u; hejQ NdKav
11 fmd;aj, igyka fkdjQ NdKav mß;Hd.$ fkdñf,a fnodyeÍu'
12 NdKav ydks
13 fiajl w¾:idOl wruqo,a
14 fiajd kshqla;hkaf.a Ndr wruqo,a
15 tl;= l< w.h u; nÿ

9 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

fuu .e,mSu ms<sn`o úia;r foaYkfha oS bosßm;a flfrk w;r úia;r i`oyd foaYk igyk n,kak'
1 f;d. .e,mSu
Example – 06
 iq.;md, jHdmdrfha wjidk f;d.fha msßjeh re 30 000 ls. .e<mqï igyka olajkak.

Example – 07
 2024'12'31 oskg b;sß nvq f;d.fha msßjeh re' 24 000la jQ w;r tys Y=oaO Wm,íOH w.h re' 22 000ls'
fuu .e,mSug wod< w.hka fj<`o yd ,dN,dN .sKf q ï olajk wdldrh fmkajkak' fYaI m;%fha wjika
f;d. olajk wdldrho olajkak'

Example – 08
,d,af.a jHdmdrfha fmd;aj,ska 2024'03'31 oskg Wmqgd.;a fYaIhka lSmhla my; oelafõ'
yr ner
2023'04'01 f;d.h 40 000
.eKqï 250 000
f.k tafï l=,S 12 000
yer jQ .eKqï 10 000
úl=Kqï 800 000
yer jQ úl=Kqï 9 000
megùfï yd nEfï l=,S 12 000
fjk;a .eKqï úhoï 6 000

.e,mSï 2024'03'31 oskg b;sß f;d.fha msßjeh re'50 000 la jk w;r tys Y=oaO Wm,íOH w.h re' 40 000
ls'
wjYH jkafka"
1 fj<`o .sKqu ms<sfh, lrkak'
2 ,dN,dN .sKqfï wod< w.hka fmkakï q lrkak'
3 fYaI m;%fha wod, w.hka fmkajkak'

2 laIhùu - (Depreciation)
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10 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

Example – 09
iuka;f.a jHdmdrhg 2023'04'01 oskg re' 800 000 la msßjeh jQ fudag¾r:hla ñ,oS .kakd ,os' iqkn
a qka w.h
200 000ls
my; i`oyka tla tla l%uh hgf;a 2022"2023 iy 2024 j¾Ij, ,dN,dN .sKu
q g whl< hq;= laIh
m%udKh .Kkh lrkak'

I. ir, ud¾. l%uhg 10] ne.ska

II. ySkjk fYaI l%uhg 10] ne.ska
Example – 10
ruHdf.a jHdmdrfha 2024 ud¾;= 31 oskg Wmqgd.;a fYaIhka w;r fudag¾ r:j,g wod, fYaI my; mßos fõ'

yr ner
fudag¾ r: 800 000
fudag¾ r: laIh fjkalsÍu 2022'04'01 oskg 160 000

.e,mSu ( fudag¾r: ir, ud¾. l%uhg 10] laIh lrkq ,efí'

2024 ud¾;= 31 osfkka wjika jif¾ ,dN,dN m%ldYfha iy toskg uQ,H ;;a;aj m%ldYfha wod< w.hka olajk
wdldrh fmkajkak'
Example – 11
i`ÿkaf.a jHdmdrfha 2024 ud¾;= 31 oskg Wmqgd.;a fYaI lsysmhla my; oelafõ'
yr ner
fudag¾ r: msßjehg 800 000
,S nvq WmlrK msßjehg 400 000
fudag¾ r: laIh fjkalsÍu 160 000
11 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh
 ,S nvq WmlrK laIh fjka lsÍu 80 000

fuu wdh;kh úiska fudag¾r: ir, ud¾. l%uhg 10] la ne.ska o ,S nvq WmlrK ySkjk fYaI l%uhg 10]la
o laIh lrhs'
2024 ud¾;= 31 wjika jif¾ ,dN fyda w,dN m%ldYfha iy uQ,H ;;a;aj m%ldYfha wod< w.hka olajk wdldrh
fmkakïq lrkak'

3 fnd,a Kh yd wvudK Kh
 fnd,a Kh

''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Example – 12
y¾If.a jHdmdrfha 2024 ud¾;= 31 oskg fYaI msßlaiqfï Kh.e;shka yd iïnkaOfhka mej;s ;;a;ajh my;
mßos fõ'
yr ner
Kh.e;sfhda $ fj<`o ,eìh hq;= oE 42 000
.e,mSu(
re 3 000la fnd,a Kh fia lmd yeÍug ;SrK lr we;'
fuh ,dN,dN m%ldYfha iy uQ,H ;;a;aj m%ldYfha olajk wdldrh fmkajkak'

Example – 13
khkdf.a jHdmdrfha 2024 ud¾;= 31 Wmqgd.;a fYaI msßlaif
q ï my; fYaIhkao ;snqKs'
yr ner
Kh.e;sfhda $ fj<`o ,eìh hq;= oE 40 000
fnd,aKh 6 000

^.e,mSul fnd,aKh oS ke;hs is;kak&

Kh.e;shka iïnkaOfhka uQ,H ;;a;aj m%ldYfha yd ,dN,dN m%ldYfha iy wod< w.hka fmkakï
q lrk w.hka
olajkak'

Example – 14
i`ÿksf.a jHdmdrfha 2024 ud¾;= 31 oskg Wmqgd.;a fYaI msßlaiqfï my; i`oyka fYaIhka o mej;=ks'
12 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh
 yr ner
Kh.e;sfhda 60 000
fnd,aKh 14 000
;j;a re' 3 000la fnd,a Kh f,i l,d y, hq;= h'
2024 ud¾;= 31ka wjika jif¾ ,dN,dN m%ldYfha yd toskg uQ,H ;;aj m%ldYfha fmkakï
q lrk w.hka olajkak

 wvudK Kh

foaYk igyk n,kak

Example – 15
wreKf.a jHdmdrfha fmd;aj,ska 2024 ud¾;= 31 oskg Wmqgd.;a fYaIhka iuyrla my; oelafõ'
yr ner
fj<`o ,eìh hq;= oE 60 000

fj<`o ,eìh hq;= oE j,ska 10]la wvudk Kh i`oyd bv yeÍula mj;ajd .; hq;=h'

fuu .e,mSu isÿlr 2024 ud¾;= 31 wjika jir i`oyd ,dN,dN m%ldYfha yd toskg uQ,H ;;a;aj m%ldYfha
oelaúh hq;= w.hka fmkakï
q lrkak'

Example – 16
os,kalf.a jHdmdrfha fmd;aj,ska 2024 03 31 osk Wmqgd.;a fYaI msßlaiqfï wfkl=;a fYaI w;r my; i`oyka
fYaIhka o úh'
yr ner
fj<`o ,eìh hq;= oE 60 000
wvudk Khi`oyd bv yeÍu (2023.04.01 oskg) 2 000

wvudk Kh i`oyd 10]la fjka lsÍula mj;ajd .kS'

2024 03 31ka wjika jif¾ ,dN,dN m%ldYfha yd toskg uQ,H ;;a;aj m%ldYfha WoD;hka olajkak'

Example – 17
rx.f.a jHdmdrfha 2023 foieïn¾ 31 osk Wmqgd.;a fYaI msßlaif
q ïa wfkl=;a fYaI w;r my; i`oyka fYaIhka
o ;snqKs'
yr ner
fj<`o ,eìh hq;= oE 50 000
wvudk Khi`oyd bv yeÍu 8 000

wvudk Khi`oyd bv yeÍu Kh.e;shkaf.ka 10] la jk fia mj;ajd.; hq;= h'

13 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

2024 foieïn¾ 31 osfkka wjika jif¾ ,dN,dN m%ldYfha iy toskg uQ,H ;;a;aj m%ldYfha oelaúh hq;=
w.hka fmkakqï lrkak'

4 lmdy, fnd,aKh wdmiq ,eîï

''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Example – 18
trx.f.a jHdmdrfha 2024 ud¾;= 31 osk Wmqgd .;a fYaIhka lSmhla my; oelafõ'
yr ner
Kh.e;sfhda 48 000
uqo,a fYaIh 32 000

fnd,aKh f,i lmd y< re' 3 000la wdmiq ,eî we;' fuh .sKï
q .; lr ke;'
Example – 19
khkdf.a jHdmdrfha 2024 ud¾;= 31 osk Wmqgd.;a fYaIhka lsysmhla my; oelafõ'
yr ner
Kh.e;sfhda 50 000
uqo,a fYaIh 20 000

fnd,aKh f,i lmd y, re' 2 000la wdmiq ,eî we;' th fï olajd .sKqï.; lr ke;'

5 WmÑ; úhoï
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

14 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

Example – 20
kdro jHdmdrh re.6,000 l udisl l=,h s la hgf;a f.dvke.s,a,la w;am;alrf.k we;.2024 j¾Ih i`oyd
f.jQ l=,sh re.60,000 ls. WmÑ; l=,h
s .e,mSï lrkak.

Example – 21
jHdmdrhl úÿ,s úhou re'25 000ls' kuq;a f.jd we;af;a re'20 000la mu‚' WmÑ; úÿ,sh iïnkaOfhka
wod< .e,mSï isÿ lrkak
Example – 22
iurkdhlf.a jHdmdrfha fmd;aj,ska 2024 ud¾;= 31 oskg Wmqgd.;a fYaIhka lsysmhla my; oelafõ'
yr ner
úÿ,s úhoï 17 000
jßmkï 9 000

úÿ,s úhoï re' 2 000la iy jßmkï re' 5 000 la WmÑ;h'

,dN,dN m%ldYfha iy uQ,H ;;a;aj m%ldYfha WoD;hka olajkak'

Example – 23
liqkaf.a jHdmdrfha fmd;aj,ska 2024 ud¾;= 31 oskg Wmqgd.;a fYaIhka my; oelafú'
yr ner
l=,S 17 000
nexl= Kh - 12] 300 000
Kh fmd,S 10 000

wu;r f;dr;=re(
uil l=,sh 3 000ls'
nexl= Kh ,ndf.k we;af;a 2023'10'01 oskoSh'
,dN,dN m%ldYfha yd uQ,H ;;a;aj m%ldYfha WoD;hka olajkak'

Example – 24
chfoaj jHdmdrfha 2024 foieïn¾ 31 oskg fmd;aj,ska Wmqgd.;a fYaIhka lsyshla oelafõ'
yr ner
úÿ,sh 28 000
WmÑ; úÿ,sh (2023/01/01) 2 000
l=,S 30 000

l=,S re' 5 000la WmÑ; fõ'

,dN,dN m%ldYfha iy uQ,H ;;a;aj m%ldYfha WoD;hka olajkak'

15 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

6 bosßhg l< f.ùï
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Example – 25
jHdmdrhl rlaIK úhou re'20 000ls' kuq;a re'30 000la f.jd we;
Example – 26
wdf,dalf.a jHdmdrfha 2024 ud¾;= 31 oskg fmd;aj,ska Wmqgd.;a fYaIhka iuyrla my; oelafõ'
yr ner
l=,S 41 000
rlaIK .dia;= 28 000

wu;r f;dr;=re (

 uil l=,sh re' 3 000ls'

 rlaIK .dia;= re' 2 000 bosß j¾Ih i`oyd h'
,dN,dN m%ldYfha yd uQ,H ;;a;aj m%ldYfha WoD;hka olajkak'

Example – 27
rxcka iafgda¾ia jHdmdrfha 2024 foieïn¾ 31 oskg Wmqgd.;a fYaIhka lsysmhla my; oelafõ'
yr ner
l=,S 25 000
rlaIK .dia;= 17 000

l=,S re' 2 000la iy rlaIK .dia;= re' 4 000la bosßhg f.k wd hq;= h'
,dN,dN .sKqfï iy fYaI m;%fha WoD;hka olajkak'

Example – 28
ckrxck jHdmdrfha 2024 ud¾;= 31 osk fmd;a j,ska Wmqgd.;a fYaIhka my; oelafõ'
yr ner
l=,S 27 000
rlaIK .dia;= 43 000

16 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

rlaIK .dia;=j,ska re 6 000la bosß j¾Ihg f.k hd hq;= h'
l=,j
S ,ska re 2 000la bosß j¾Ihg f.k hd hq;= h'

,dN,dN úl=Kqï yd fYaI m;%fha WoD;hka olajkak'

7 ,eìh hq;= wdodhï

''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Example – 29
re' 5 000l udisl l=,shla hgf;a f.dvke.s,a,la l=,shg § we;' kuq;a j¾Ih wjidkfha re'52 000la ,eî
we;
Example – 30
le¨ïf.a jHdmdrfha fmd;aj,ska 2024 ud¾;= 31 oskg Wmqgd.;a fYaIhka my; oelafõ'
yr ner
fldñia 17 000
fmd,S 5 000

fldñia re' 6 000 la fmd,S re' 5 000 la ,eìh hq;=j we;'

,dN,dN .sKqfï yd fYaI m;%fha WoD;hka olajkak'

Example – 31
jHdmdrhl 2024 ud¾;= 31 oskg Wmqgd.;a fYaIhka lSmhla my; oelafõ'
yr ner
l=,S wdodhu 19 000
fldñia 17 000

 l=,S re' 8 000la ,eìh hq;=j we;'

 fldñia re' 3 000la ,eìh hq;=j we;'
2024 ud¾;= 31 osfkka wjika jir i`oyd jQ ,dN,dN m%ldYfha iy toskg uQ,H ;;aj m%ldYfha WoD;hka
olajkak'

17 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

8 l,ska ,eîï $ bosßhg ,eîï
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Example – 32
re' 5 000l udisl l=,shla hgf;a f.dvke.s,a,la l=,shg § we;' kuq;a j¾Ih wjidkfha re'72 000la ,eî
we;
Example – 33
o¾Ykf.a jHdmdrfha 2024 ud¾;= 31 oskg fmd;a j,ska Wmqgd.;a fYaIhka lsysmhla my; oelafõ'
yr ner
l=,S wdodhï 52 000
fldñia wdodhu 23 000

l=,S re' 4 000la iy fldñia re' 3 000la bosß j¾Ih i`oyd h'
,dN,dN m%ldYfha yd uQ,H ;;a;aj m%ldYfha WoD;hka olajkak

Example – 34
iukaiß
s f.a jHdmdrfha fmd;aj,ska 2024 ud¾;= 31 oskg Wmqgd.;a fYaIhka lsysmhla my; oelafõ'
yr ner
,enQ l=,S 37 000

,enQ l=,S j,ska re 3 000la bosß j¾Ih i`oyd h'

,dN,dN m%ldYfha yd uQ,H ;;a;aj m%ldYfha WoD;hka olajkak'

9 úlsKSfï fyda wdmiq tùfï moku u; hejQ NdKav

foaYk igyk n,kak

Example – 35
,ysref.a jHdmdrfha úl=Kqï f,i .sKï
q .;ù we;s úlsKsfï fyda wdmiq tùfï moku u; hejQ f;d. j,
úl=Kqï ñ, re 30 000 ls. .sKï
q j¾Ih wjika oskh jk jg fuhska úlsKs ;snqfka 2/3 l NdKav muKs.fuys
úl=Kqï ñ, f,i igyka lr ;snqfKa msßjehg 25% l ,dNhla ,efnk mßosh.

18 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

fYaI msßlaiuq úl=Kqï .sKf
q ï fYaIh re 275 000 la f,i;a fj<o Kh .e;s fYaIh re 72 000 la f,i;a
oelaúks. .sKïq j¾Ih wjika oskg .nvdfõ ;snQ f;d.j, msßjeh re 54 000 la f,i;a ;lafiare lr ;snqKs.

Example – 36
kdu,af.a jHdmdrfha .sKqï fmd;aj,ska 2024 ud¾;= 31 osk Wmqgd.;a fYaI lsysmhla my; oelafõ'

yr ner
úl=Kqï 70 000
Kh.e;sfhda 35 000

msßjehg 25] la tl;= fldg re' 20 000lg bkafjdhsia ñ, ,l=Kq lrñka ud¾;= udifha oS úlsKSfï fyda wdmiq
tùfï moku u; NdKav f;d.hla hjd we;' tfy;a fuu NdKav lsij s la 2024 ud¾;= 31 jk úg;a úlsKS ke;'
fuu f;d.h wjika f;d.hg .Kka f.k ke;' 2023'03'31 oskg .Kkh lr we;s f;d.h 31 000ls'
uQ,H m%ldYkj, WoD;hka olajkak'
Example – 37
iqukisßf.a jHdmdrfha fmd;aj,ska 2024 ud¾;= 31 oskg Wmqgd.;a fYaI msßlaiu
q my; i`oyka fYaIhka o úh'
yr ner
úl=Kqï 620 000
Kh.e;sfhda 52 000

msßjehg 25] la tl;= lr bkafjdhsia ñ, ,l=Kq lrñka úlsKSfï fyda wdmiq tùfï moku u; hejQ re' 16
000l bkafjdhsia ñ, jQ NdKav úl=Kqï f,i .sKï q .; lr we;' tfy;a fïjd j¾Ih wjidk úg;a fkdúlsKS
b;sßj ;snqKs' 2024'03'31 oskg .Kkaf.k we;s f;d.h 38 000 ls' ,dN,dN m%ldYfha iy uQ,H ;;a;aj m%ldYfha
WoD;hka fmkajkak'
Example – 38
iuka;f.a jHdmdrfha fmd;aj,ska 2024'03'31 osk Wmqgd.;a fYaI msßlaiqfï my; i`oyka fYaIhka ;snqKs'
yr ner
Kh.e;sfhda 65 000
úl=Kqï 680 000

msßjehg 25]la tl;= lrñka re' 36 000lg bkafjdhsia ñ, kshu l< NdKav f;d.hla úlsKSfï fyda wdmiq
tùfï moku u; hjd úl=Kqï iy Kh.e;s .sKï q j, igykaa lr we;' tfy;a 2024'03'31 jk úg fïjdhska
úlssKS ;snqfka re' 11 000l bkafjdhsia ñ, jQ NdKav muKs' tu f;d.h we;=<;a fkdlr wjika f;d.h jQ re'
38 500lg w.h lr we;' uQ,H m%ldYkj, wod< w.hka fmkakqï lrkak'
Example – 39
kdu,af.a jHdmdrfha .sKqï fmd;aj,ska 2023 ud¾;= 31 osk Wmqgd.;a fYaI lsysmhla my; oelafõ'
yr ner
úl=Kqï 70 000
Kh.e;sfhda 34 000

19 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

msßjehg 33'1$3] la tl;= fldg re' 20 000lg bkafjdhsia ñ, ,l=Kq lrñka ud¾;= udifha oS úlsKSfï fyda
wdmiq tùfï moku u; NdKav f;d.hla hjd we;' tfy;a fuu NdKav lsij s la 2023 ud¾;= 31 jk úg;a úlsKS
ke;' fuu f;d.h wjika f;d.hg .Kka f.k ke;' 2022'03'31 oskg .Kkh lr we;s f;d.h 31 000ls'
uQ,H m%ldYkj, WoD;hka olajkak'

10 NdKav .eKs,s
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Example – 40
jHdmdrhl fYaI msßlaiqfï wfkl=;a fYaI w;r my; i`oyka fYaIhka o úh'
yr ner
.eKqï 400 000
m%d.aOkh 600 000

.e,mSu ( whs;slre úiska lrk ,o re' 60 000l NdKav .eks,s fmd;aj, igyka lr ke;'fuu .e,mSu l< miq
uQ,H m%ldYj, wod< w.hka olajkak'

11 uqo,a .eKs,s
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Example – 41
jHdmdrhla úiska my; i`oyka fYaI Tng ,nd oS we;'
yr ner
uqo,a 32 000
m%d.aOkh 300 000

.e,mSu ( whs;slref.a uqo,a .eks,s re' 10 000la .sKï

q .; ù ke;'
uQ,H m%ldYj, wod< w.hka olajkak'

20 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

12 NdKav mß;Hd. $ fkdñf,a fnodyeÍu
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Example – 42
i`ÿkaf.a jHdmdrfha 2024'03'31 oskg fYaI msßlaiqfï my; i`oyka fYaIhka ;snqKs'
yr ner
.eKqï 350 000

.e,mSu ( j¾Ih ;=< re 6 000l NdKav i,ams,lg mß;Hd. lr we;s w;r fuh fmd;aj, igyka ù ke;'
uQ,H m%ldYj, wka;¾.; l< hq;= w.hka olajkak'

Example – 43
jHdmdrhl 2024'03'31 oskg my; i`oykA fYaI Wmqgdf.k we;'
yr ner
.eKqï 250 000

whs;slref.a ys;jf;l=f.a idohlg re' 5 000l fj<`o NdKav mß;Hd. lr we;

fuu .e,mSï l< miq uQ,H m%ldYj, wka;¾.; l< hq;= w.hka olajkak'

13 NdKav ydks
foaYk igyk n,kak

Example – 44
fmruqKf.a jHdmdrfha 2024'03'31 oskg fmd;aj,ska Wmqgd.;s fYaI iuyrla my; i`oyka fõ'
yr ner
.eKqï 280 000

.nvdfõ we;s jQ .skk

a lska nvq f;d.hlg ydks ù we;' ydks jQ f;d.fha msßjeh re' 30 000ls .;jo f;d.
w,dNfhka 70] l jkaoshla ,ndoSug rlaIK iud.u tl`. ù we;'

21 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

14 fiajl w¾:idOl wruqo,a
foaYk igyk n,kak

Example – 45
jHdmdrhl fmd;aj,ska 2024'12'31 oskg ny; i`oyka fYaIhka Wmqgd .; yel'
yr ner
jegqma yd fõ;k ^o,& 100 000
w¾O idOl úhoï 12 000

w¾:idOl wruqo, i`oyd fiajl odhlh 10]la jk w;r th ksis mßos f.jd ksjerosj igyka lr we;'
tu wruqo,g fiajH odhlh 15]ls' thska fldgila f.jd ksjerosj .sKqï.; lr we;s w;r b;sß fldgi f.jd
ke;'
wod< w.hka uQ,H m%ldYj, fmkakïq lrk wdldrh olajkak'

Example – 46
yr ner
jegqma yd fõ;k ^Y=oaO& 90 000

w¾:idOl wruqo,a i`oyd fiajdodhlhd 15] jk w;r fiajl odhlh 10] ls' wod< uQ,H m%ldYj, olajk
wdldrh fmkajkak'

15 fiajd kshqla;slhkaf.a Ndr wruqo,

Example – 47
rkau,Sf.a jHdmdrfha 2024'12'31 osk fYaI msßlaiqfï my; whs;uhka ;snqKs'
yr ner
jegqma yd fõ;k ^o,& 600 000
Ndr wruqo,a úhu 12 000

fiajd kshqla;slhkaf.a Ndr wruqo,g fiajH odhlh 3]ls'

wod< w.hka uQ,H m%ldYj, olajkak'
Example – 48
rxckaf.a jHdmdrfha 2022 ud¾;;= 31 oskg fmd;aj,ska Wmqgd.;a fYaI msßlaiqfï my; i`oyka fYaIhka o ;snqKs'

22 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

 yr ner
jegqma yd fõ;k ^Y=oaO& 63 000

.e,mSï
^1& w¾:idOl wruqo, i`oyd fiajl odhlh 10] jk w;r fiajH odhlh 15]
^2& fiajd kshqla;slhkaf.a Ndr wruqo,g fiajH odhlh 3] ls'
fuu .e,mSï lsÍfuka miq uQ,H m%ldYj, wod< w.hka olajkak'

16 tl;= l< w.h u; nÿ (VAT)

foaYk igyk n,kak

Example – 49
rxcs;af.a jHdmdrfha 2024'03'31 oskg Wmqgd.;a fYaI msßlaiqfï my; i`oyka fYaIhka ;snqKs'
yr ner
úl=Kqï 460 000
.eKqï 345 000

.e,mSu ( .eKqï iy úl=Kqï ;=< 15] l tl;= l< w.h u; nÿ we;=<;a h'
uQ,H m%ldY j, wod< w.hka olajkak'
Example – 50
wks,a jHdmdrfha 2024'03'31 oskg Wmqgd.;a fYaI msßlaif
q ï my; i`oyka fYaIhka ;snqKs'
yr ner
úl=Kqï 920 000
.eKqï 575 000

.e,mSu ( .eKqï iy úl=Kqï ;=< 15] l tl;= l< w.h u; nÿ we;=<;a h'
uQ,H m%ldY j, wod< w.hka olajkak'

23 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

 iaj wOHhk wNHdi
1. uhqr jHdmdrfha 2024'03'31 osk fmd;aj,ska Wmqgd.;a fYaI msßlaiu
q my; oelafõ'

yr ner
bvï yd f.dvke.s,s 200 000 m%d.aOkh 120 000
,S nvq yd ld' WmlrK 80 000 úl=Kqï 281 500
2013'04'01 nvq f;d.h 14 500 yerjQ .eKqï 3 100
.eKqï 76 300 ,enQ fmd,S 6 400
f.k tafï l=,S 4 100 ,enQ fldñia 1 400
jegqma 6 200 Kh ysñfhda 23 250
fõ;k 8 700 ,o jÜgï 4 300
úl=Kqï fldñia 1 500 nexl= Kh 20 000
yerjQ úl=Kqï 5 400
úÿ,s úhou 6 000
l=,S yd jßmkï 2 750
,sms øjH 4 300
m%pdrK úhou 6 000
ÿrl:k .dia;= 1 500
Kh fmd,S 2 000
fnodyeÍfï úhoï 8 000
nexl= .dia;= 300
Kh.e;sfhda 12 800
ÿka jÜgï 2 000
uqo,a fYaIh 8 300
nexl= fYaIh 9 300
459 950 459 950

I. 2024'03'31 oskg nvq f;d.h re' 18 400 ls'

II. re' 3 000la fnd,aKh f,i lmdyer Kh.e;shkaf.ka 10] la wvudk Kh fjkalsÍula mj;ajd.; hq;=h'
III. ,S nvq iy WmlrK oemg fmd;aj, oelafjk w.fhys 10]la jk fia laIh l< hq;=h'
IV. fldñia re' 4000la ,eìh hq;=j we;'
V. ÿrl:k .dia;= 2 000la WmÑ; jk w;r úÿ,s úhoï re' 1 500la bosß j¾Ih i`oyd h'
2022'03'31 osfkka wjika jir i`oyd ,dN fyda w,dN m%ldYhka tosfkg uQ,H ;;a;aj m%ldYhka ms<sfh, lrkak'

2. isir
s iafgda¾iays 2022 foieïn¾ 31 jk osk ms<sfh< l< fYaI msßlaiqfï wfkl=;a fYaIhka w;r my;
i`oyka fYaIhka úh'

24 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

 yr ner
2021'01'01 f;d.h 20 400 úl=Kqï 248 000
.eKqï 84 100 wdmiq hejqï 6 900
wdh; nÿ 6 200
jegqma 15 000
wdmiq tjqï 3 200

2021'12'31 oskg b;sß nvq f;d.fha msßjeh re' 24 000la jQ w;r tys Y=oaO Wm,íOH w.h re' 22 800ls'
fuu .e,mSug wod< w.hka fj<`o yd ,dN,dN .sKf q ï olajk wdldrh fmkajkak' fYaI m;%fha wjika
f;d. olajk wdldrho olajkak'

3. rx.kf.a jHdmdrfha 2022'03'31 osk fmd;aj,ska Wmqgd.;a fYaI msßlaiqfï my; i`oyka fYaIhka o ;snqKs'
yr ner
hkaf;%damlrK msßjeh 400 000
hka;% laIh fjka lsÍu 80 000

wdh;kfha is hka;% 10] laIh lrhs kï .e,mSfuka miq uQ,H m%ldYkj, iy fYaI m;%fha wod< w.hka olajk
wdldrh fmkakqï lrkak'

4. rdcs;f.a jHdmdrfha fYaI msßlaif

q ï my; i`oyka fYaIhka o úh'
yr ner
fudag¾ r: 250 000
,S nvq WmlrK 100 000
laIh fjka lsÍu (
fudag¾ r: 50 000
,S nvq WmlrK 20 000

fudag¾ r: msßjefhka 12]la laIh l< hq;=h' ,S nvq j, m%fhdackj;a cSjld,h j¾I 10la f,i weia;fïka;=
lr we;' wod< fYaIhka uQ,H m%ldYj, we;=<;a lrk wdldrh fmkajkak'

5. iqo;af.a jHdmdrfha 2022'03'31 osk fYaI msßlaiqfï my; i`oyka fYaIhhka úh'

25 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

 yr ner
fudag¾ r: 600 000 120 000
,S nvq 500 000 400 000

cx.u fkdjk j;alï ySkjk fYaI l%uhg 10]la laIh l< hq;=h' .e,mSug wod< fYaIhka uQ,H m%ldYkj,
olajk wdldrh fmkajkak'

6. rK;sir jHdmdrfha 2022'12'31 osk fYaI msßlaif

q ï my; mßos i`oyka fYaIhka o oelaúh' ia:djr j;alï
iy laIh fjka lsÍï
yr ner
f.dvke.s,s 220 000 22 000
fudag¾r: 180 000 36 000
,S nvq WmlrK 60 000 6 000
fudag¾ r:h laIh ùu 18 000

,S nvq WmlrK iy f.dvke.s,s 5]lao fudag¾ r: 10] la o laIh lrhs' uQ,H m%ldYj. wod< fYaIhka o
fmkajk whqre olajkak'

7. rka.sß jHdmdrfha 2022'03'31 osk fmd;aj,ska Wmqgd.;a fYaI msßlaiqfï my; i`oyka fYaIhka o ;snqKs'
yr ner
Kh.e;sfhda 35 000
fnd,a Kh 4 000

.e,mSï ( ;j;a re' 2 500 fnd,a Kh f,il md yeßh hq;= h'

fuu .e,mSï isÿl< miq wod< w.hka uQ,H m%ldYkj, fmkakqï lrk wdldrh olajkak'

8. iqks,af.a jHdmdrfha fYaI msßlaif

q ïka my; i`oyka lreKq wkdjrKh fjhs'
yr ner
Kh.e;sfhda 31 000
wvudk Kh m%;smdokh 3 200
fnd,a Kh 2 800

.e,mSu ( fnd,aKh fia re' 1 500la lmd yer Kh.e;shkaf.ka 12)la jk fia wvudk Kh .,mkak'
by; .e,mSu lsÍfuka miq wod< w.hka uQ,H m%ldYj, olajk wdldrh fmkajkak'

26 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh

9. chka;f.a jHdmdrfha fYaI msßlaiqfï my; i`oyka fYaIhka o úh'
yr ner
Kh.e;sfhda 31 000
wvudk Kh m%;smdokh 3 200
fnd,a Kh 2 800

re' 500la fnd,a Kh fia lmd yer ;j;a re' 400la wvudK Kh i`oyd m%;smdokh lrkak' fuu .e,mSu isÿlr
wod< w.hka uQ,H m%ldYj, olajk wdldrhg fmkajkak'

10. iqruHf.a jHdmdrfha 2022'03'31 oskg Wmqgd.;a fYaI msßlaiqfï wfkl=;a fYaI w;r my; i`oyka fYaIhka
o úh'
yr ner
Kh.e;sfhda 45 000
wvudk Kh 4 800

re' 2 000la fnd,a Kh fia lmd yeßh hq;=h' fï i`oyd oekgu;a m%;smdokhka isÿlr we;' wvudK Kh fjka
lsÍu Kh.e;shkaf.ka 12] jkfia .e,msh hq;= h' fuu .e,mSu isÿ lsÍfuka miq wod<
w.hka ,dN,dN .sKqfï;a fYaI m;%fha;a igyka lrk wdldrh olajkak'

11. tla;rd jHdmdrhl fYaI msßlaif

q ï my; i`oyka fYaIhka úh'
yr ner
Kh.e;sfhda 44 000
fnd,a Kh 4 000
wvudK Kh fjka lsÍu 4 100
;j;a re' 200la fnda Kh jk w;r fï i`oyd ó g fmr j¾Ifha m%;smdok we;s fldg ;sfí'
wvudk m%;smdokh 10] úh hq;=h'
uQ,H m%ldYj, fYaIhka olajkak'

27 | A c c o u n t i n g T h e o r y fjkia u .sKqïlrK mka;sh