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Njrpa ntspf;fs epiyak; njhz;ilkhdhW

%d;whk; jtiz guPl;ir - 2023
National Field Work Centre, Thondaimanaru
FWC
3rd Term Examination - 2023

juk; :- 12 (2023) fzf;fPL Gs;spj;jpl;lk;

gFjp – I

01) 5 06) 2 11) 1

02) 1 07) 3 12) 3
03) 3 08) 2 13) 5
04) 2 09) 3 14) 5

g
05) 4 10) 4 15) 4

o r
.
16) a – rup
b – rup

n
c- gpio

o
d - rup
17) a – rpy;yiwf;fhR nfhLg;gdT ifr;rhj;J

e
b – nryTj;jhs;

e
c – ehl;Fwpg;G ifr;rhj;J

b
d – gw;Wr;rPl;L

.
18) m) fle;jfhy nfhLf;fy; thq;fy;fspd; tpisT
epWtdj;jpdhy; fl;Lg;gLj;jf;$baJ

w
epfo;fhy nghUshjhu tUtha; xd;iw cl;gha;r;rf;$baJ
M) nfhLj;jfopT fzf;F tuT 1500

w
fld;gl;ltu; fl;Lg;ghl;Lf; fzf;F nryT 1500
19) a – tzpf myFrhu;

w
b – fhy mstPl;L
c – gz mstPl;L
d - ,izj;jy;
20) 1 – rup
2 – gpio
3 – rup
4 - rup
21) m) fld;gl;ltu; fl;Lg;ghl;L fzf;F tuT 9000
tpw;gid fzf;F nryt 9000
M) & 9000 FiwT
22) m) & 8500
M) & 3500

23)
A) tpjpj;j tl;b fzf;F my;yJ fld;nfhLj;Njhu; fl;Lg;ghl;L fzf;F
,yhgel;lf;fzf;F
B) fld;nfhLj;Njhu; fl;Lg;ghl;L fzf;F fld;gl;Nlhu; fl;Lg;ghl;L fzf;F

juk; - 12 (2023) 3rd term – 2023 F.W.C 1 fzf;fPL - Gs;spj;jpl;lk;

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24) nrhj;J nghWg;G cupikahz;ik

a) -80000 -80000
b) -500000 - 450000 -50000
25) a) – nrhj;Jf; fzf;F
b) – nrytPdf; fzf;F
c) – nrytPdf; fzf;F
d) – nghWg;Gf; fzf;F

gFjp - II

01) fkyd;> tpkyd; gq;Flikapd; 31/03/2020 ,y; 

Kbtile;j fhyg;gFjpf;fhd tUkhdf;$w;W (&gh 000)
tpguk; ngWkjp ngWkjp
tpw;gidfs; (12500 – 110 – 500) 11890 

rg
(-) tpw;gidf; fpuak; (1190)
nkhj;j ,yhgk;

.o
10700
Vida tUkhdk; 600

n
11300

o
(-) tpepNahff; fpuak; 1417
epu;thfr; nryT

e
4218
epjpr; nryT -

e
Vida nryT 25 (5660)

.b
Njwpa ,yhgk; 5640
gq;fhsu; rk;gsk; - fkyd; 360

w
tpkyd; 360  720

w
%yjdtl;b – fkyd; 480
tpkyd; 
400 880

w
,yhgg;gq;F – fkyd; 2693
tpkyd; 
1347 (4040)
0

nra;iffs;

(&gh (&gh
000) 000)
tpw;gidf;fpuak; Vida tUkhdk;
Muk;g,Ug;G 1000 ngw;wthlif 600 
nfhs;tdT (900+240) 1140
(-) nghUs;gw;W 50  1090
2090
(-) ,WjpapUg;G (900) 
1190

juk; - 12 (2023) 3rd term – 2023 F.W.C 2 fzf;fPL - Gs;spj;jpl;lk;

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tpepNahff; fpuak; (&gh 000)

Nkhl;lhu; Nja;T 240 
nfhLj;j fopT 160 
tpw;gird; nryT 400 
gbfSf;fhd Vw;ghL (kpif) (3) 
tUkjpahsu; kjpg;g Fiwg;G el;lk; 620 
1417

ePu;thfr; nryT
fl;bl ngWkhdj; Nja;T 100 
mYtyf jsghl ngWkhdj; Nja;T 280 
thlif 500 
epu;thfr; nryTfs; 3320 
kpd;fl;lzk;

g
10 
8 

r
njhiyNgrpf;fl;lzk;
4218

Vid nryT

.o
n
,Ug;G el;lk; 25 

o
25

e e
2) gq;fhsu; eilKiwf; fzf;F
.b
w
tpguk; fkyd; tpkyd; tpguk; fkyd; tpkyd;
rk;gsk; 80  - kP/fP/nfh/t 300 200

w
nghUs; gw;W 30 20 %yjd tl; b T  480 400
gw;W 100 250 gq;fhsu; rk;gsk; T  360 360

w
kP/fP/nfh/nr  3633 2045 kpd; fl;lzk; 10  -
njhiyNgrpf;fl;lzk; - 8
,yhgk; T  2693 1347
3843 2315 3843 2315
kP/fP/nfh/t 3633 2045

juk; - 12 (2023) 3rd term – 2023 F.W.C 3 fzf;fPL - Gs;spj;jpl;lk;

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fkyd;> tpkyd; gq;Flik epWtdj;jpd; 31/03/2020 ,y;

cs;sgbahd epjpepiyikf;$w;W  (&gh 000)
njhif njhif njhif
tpguk;
fpuak; jp.ng.Nj Nj.kPjp
eilKiwapy;yh nrhj;J
fhzp 5500 - 5500 
fl;blk; 2000 (500)  1500
mYtyf jsghlk; 2800  (780)  2020
Nkhl;lhu; thfdk; 3000  (940)  2060
13300 2220 11080
KjyPLfs; 800 
11880
eilKiwr;nrhj;J
,Wjp,Ug;G 875 
tUkjpahsu; 3970 

g
(-) gbfSf;fhd Vw;ghL (397)  3573

r
fhRfl;Lg;ghl;L fzf;F 1790  6238

o
18118

.
cupikAk; nghWg;G

n
cupik
gq;fhsu; %yjdf; fzf;F

o
- fkyd; 6000


e
- tpkyd; 5000 11000
gq;fhsu; eilKiwf; fzf;F

e
- fkyd; 3633

b
- tpkyd; 2045 5678

.
eilKiwg; nghWg;G
tpahghu nrd;kjp 1400 

w
ml;LW cl;Rik $yp 40  1440

w
18118

,uz;L cUg;gbfSf;F 01 Gs;sp Mff;$baJ 17

02)
1)
nfhL
w
 ehd;F cUg;gbfSf;F 01 Gs;sp Mff;$baj 2

nrhj;Jf;fs; cupik
(20 Gs;spfs;)

nghWg;G
mytyf Kw;g ahz; tq;fp Vida
thq; ,Ug;G f/g fhR ik VAT
cgfuzk; gzk; fld; nrd;kjp
kP/t 500 2000 400 600 8000 3500 4500 1000 2500
1) +300 -345 -45 (1)
2) -1000 +900 -100 (1)
3) -400 +575 +100 +75 (1)
4) -10 -7.5 -2.5 (1)
5) +80 -115 -20 -15 (1)
6) -450 +575 +50 +75 (1)
7) -5 -5 ½
8) +100 -100 ½
9) -137.5 -37.5 -100 (1)
10) -13 -13 ½
30 1460 500 600 8864.5 3467 4400 997.5 2590
11454.5 11454.5

juk; - 12 (2023) 3rd term – 2023 F.W.C 4 fzf;fPL - Gs;spj;jpl;lk;

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2) ,Wjp cupik + gw;W – (Muk;g cupik + Nkyjpf %yjdk;)

= 3467  + 5+ 3500 
= 3472 – 3500
= - 28 (1 Gs;spfs;)
(10 Gs;spfs;)

03)
tiuaWf;fg;gl;l Fkhu; fk;gdpapd; 31/03/2020 ,y; Kbtile;j Mz;bf;fhd
tUkhdf;$w;W> cw;gj;jp fpuaf;$w;Wk;

tpguk; ngWkjp ngWkjp

%yg;nghUs;
Muk;g ,Ug;G 1 1500
nfhs;tdT (7420 – 120) 7300

g
(+) cs;te;j tz;bf;$yp

r
100 7400
cw;gj;jpf;F jahuhd %yg;nghUl; fpuak; 8900

. o
(-) ,Wjp ,Ug;G (900) 
8000

n
$l;L Neupr; nryTfs;

o
Neu;f;$yp 1000 1000

e
Kjd;ikf;fpuak; 9000 
njhopw;rhiy Nke;jiyf;fpuak;

e
njhopw;rhiy thlif 440 

b
njhopw;rhiy kpd;rhuk; 650 

.
njhopw;rhiy Nkw;ghu;itahsu; rk;gsk; 900 

w
Neupy; nghUs; 300 
,ae;jpuNja;T 240  2530

w
eilKiwNtiy ,Ug;G 11530
Muk;g,Ug;G 500 

w
(-) ,Wjp,Ug;G (460)  40
11570
tpw;gid 14600
(+) tpw;gidf;fpuak;
Muk;g ,Ug;G 1 2760
(+) cw;gj;jpfpuak; (11570 – 115.7) 11454.3
tpw;gidf;F jahuhd fpuak; 14214.3
(-) ,Wjp ,Ug;G (4512.3) 2 (9702)
nkhj;j ,yhgk; 4898
(-) nryT
jPaopT el;lk; 120 1
fsthly; el;lk; 115.7 1 (235.7)
4662.3

juk; - 12 (2023) 3rd term – 2023 F.W.C 5 fzf;fPL - Gs;spj;jpl;lk;

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tpw;gid 180
Muk;g ,Ug;G (60)
120
,e;j Mz;L tpw;gid 78
198
fsthly; 2
cw;gj;jp 200

(1)
 xU njhiyf;fhl;rp fpuak; = (1) 2
= 57850

nra;iffs;
(1)

g
a) ,Wjp ,Ug;G = 57850 x 78 (1)

r
= 4512300

o
(1)

.
b) fsthly; el;lk; = 57850 x 2 (1)

n
= 115700

o
 xt;nthU ehd;F cUg;gbfSf;Fk; (01) Gs;sp nkhj;jk; 2 Gs;sp

e
(10 Gs;spfs;)

04)

b e
jpUj;j Kd; fld;gl;Nlhu; fzf;F

.
kP / t 70000 kjpg;GFiwg;G el;lk; 7000 

w
tpw;gid 680000 cljpUk;gy; 12000 
nfh. fopT 5500 

w
fhR 160000 

w
kP / nr 565500 
750000 750000
kP / t 516000

jpUj;jpa gpd; fld;gl;Nlhu; fzf;F

kP / t 565500
tpw;gid 160000 nfh. fopT 500 
kP / nr 725000 
725500 725500
kP / t 725000

juk; - 12 (2023) 3rd term – 2023 F.W.C 6 fzf;fPL - Gs;spj;jpl;lk;

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fld;gl;Nlhu; fzf;fpzf;ff; $w;W

jpU. gpd; f/g fl;L f/F kPjp 725000
(+) tUkjpahsu; kjpg;GFiwg;G el;lk; 2000 

cl;jpUk;gy; 2000 
 4000
729000
(-) rPkh fzf;F kPjp 262000 
 (262000)
f/g NgNul;L kPjp  467000

Njwpayhg rPuhf;ff;$w;W
jpU.Kd; Njwpa ,yhgk; 800000
(+) tpw;gidfs; 160000 16000
960000

r g
(-) nfhLj;j fopT 500 (500)
jpUj;jpa gpd; rupahd ,yhgk;

o
 959500

 ,uz;L cUg;gbfSf;F (01) Gs;sp tPjk; nkhj;jk; 10 Gs;spfs;

n .
o
(10 Gs;spfs;)

05) re;jhf; fzf;F

kP / nfh / t 45000

e

e
fP / fP / nfh / t 20000 

b
tUkhd nryT fzf;F 495000  fhR 500000

.

kP / fP / nfh / nr 30000  kP / fP / nfh / t 50000 
570000 570000

w
kP / fP / nfh / t 50000 kP / fP / nfh / t 30000

w
rf;jp fpuhkpa Kd;Ndw;w rq;fj;jpd;

w
2022/03/31 ,y; Kbtile;j fhyg;gFjpf;fhd tUkhdf;$w;W 
tpguk; &gh &gh
tUkhdq;fs;
re;jh fl;lz tUkhdk; 495000 
tpisahl;L tpoh ed;nfhil 100000  595000
nrytPdq;fs;
kpd;rhu fl;lzk; 1 58000
gj;jpuif rQ;rpif nryT 1 76000
guhkupg;Gr; nryT 52000 
jsghlj; Nja;T 1 20000
tpisahl;L tpoh nryT 110000 
vOJfUtp> fhfpjhjp nryT 35000  (351000)
tUkhd kpif  244000

 VNjDk; ,uz;L cUg;gbfSf;F 01 Gs;sp Mff;$baJ 04 Gs;spfs;

 VNjDk; ,uz;L cUg;gbfSf;F 01 Gs;sp Mff;$baJ 06 Gs;spfs

juk; - 12 (2023) 3rd term – 2023 F.W.C 7 fzf;fPL - Gs;spj;jpl;lk;

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kpd;rhuf; fl;lzk;
&gh
fhRnfhLg;gdT 60000
(-) Muk;g ml;LW (12000) 
48000 (1)
(+) ,Wjp ml;LW 10000 
58000

tUlj;jpw;fhd gj;jpupif rQ;rpid nryT

&gh
fhR nfhLg;gdT 75000
(-) ,Wjp Kw;gzk; (14000) 
61000 (1)

r g
(+) Muk;g Kw;gzk; 15000 
76000

. o
n
tUlj;jpw;fhd jsghl Nja;T
&gh

o
jsghl ngWkjp 50000

e
Muk;g (Kd; nfhz;L nry; ngWkjp) 130000 
180000 (1)

e
,Wjp (kd; nfhz;L nry; ngWkjp) (160000) 
20000

.b (10 Gs;spfs;)

w
w
w

juk; - 12 (2023) 3rd term – 2023 F.W.C 8 fzf;fPL - Gs;spj;jpl;lk;

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