G. C.E.

Advanced Level Examination

ACCOUNTING
2026 ACCOUNTING
RAP Special Paper - 01
² m%Yak ish,a,g u ms<s;=re imhkak'

ku ( .........................................................................................................................................................
mdi, ( .........................................................................................................................................................

01&' .sKqïlrKfha wruqK jkafka"

1' th wdh;khl uQ,H m%ldY ms<sn`o we,aula olajk ndysr md¾Yajhkag ;SrK .ekSug wjYH
f;dr;=re jd¾Islj iemhSuhs'
2' th wdh;khl f;dr;=re wfmaCId lrk md¾Yjhkag ;SrK .ekSug wjYH wd¾Ól f;dr;=re
imhhs'
3' th wdh;khl f;dr;=re wfmaCId lrk md¾Yjhkag ;SrK .ekSug wjYH w;S; f;dr;=re
imhhs'
4' th wdh;khl f;dr;=re wfmaCId lrk md¾Yjhkag ;SrK .ekSug uQ,H yd uQ,H fkdjk
f;dr;=re Tjqka b,aÆ úg imhhs'
5' th wdh;khl f;dr;=re wfmaCId lrk md¾Yjhkag ;SrK .ekSug uQ,H f;dr;=re Tjqka
b,aÆ úg imhhs' ^''''''''''''&

02&' my; olajd we;s uQ,H .sKqïlrK ls%hdj,sfha ld¾hhka w;=frka ksjeros ms<sfj< we;=<;a ms<s;=r
jkafka"
A - m%;sM, úYaf,aIKh yd w¾:l;kh
B - .kqfokq y`ÿkd.ekSu yd uekSu
C - f;dr;=re idrdxY lsÍu
D - f;dr;=re j¾. lsÍu
E - f;dr;=re jd¾;d lsÍu
1' B, E, D, A, C 2' E, B, D, C, A 3' E, B, C, D, A
4' B, E, C, D, A 5' B, E, D, C, A ^''''''''''''&

03&' nexl= whsrdjla mj;sk jHdmdrhla úiska re' 5 000 l fmd,sh o iu. re' 50 000 l nexl= Kh
jdßlh f.ùï i`oyd fplam;la ksl=;a lsÍu .sKqïlrK iólrKhg .e,mQ miq ksjeros ms<s;=r
jkafka"
j;alï ^re'& } j.lSï ^re'& ¬ ysñlï ^re'&
1' ^50 000& } ^45 000& ¬ ^5 000&
2' - } ^5 000& ¬ 5 000
3' ^50 000& } ^50 000& ¬ -
4' ^5 000& } - ¬ ^5 000&
5' - } 5 000 ¬ ^5 000& ^''''''''''''&

Accounting 1st Ramesh A. Priyankara 01

04&' 2026$03$31 oskg re' 50 000 l nexl= whsrdjla mj;sk jHdmdrhla úiska re' 30 000 l udifha úÿ,s
fplam;lska f.jd we;' tu .kqfokqfõ Y=oaO n,mEu .e,mQ miq ksjeros .sKqïlrK iólrKh
jkafka"
j;alï ^re'& } j.lSï ^re'& ¬ ysñlï ^re'&
1' ^30 000& } - ¬ ^30 000&
2' - } 30 000 ¬ ^30 000&
3' - } 20 000 ¬ ^20 000&
4' ^10 000& } 20 000 ¬ ^30 000&
5' ^20 000 } 10 000 ¬ ^30 000& ^''''''''''''&

05&' wdh;khla úiska ms<sfh, lrkq ,nk fmdÿ mrud¾: uQ,H m%ldYk iïnkaOfhka my; l=uk
m%ldYh$m%ldY ksjeros fõ o@
A - l<ukdlrKfha wjYH;dj i`oyd fuu m%ldYk ms<sfh, lrkq ,nhs'
B - fuu m%ldYk m%Odk jYfhka wdh;khl w;S; uQ,H f;dr;=re imhhs'
C - .sKqïlrK m%ñ; iy ffk;sl wjYH;djhkag wkql+,j fuu m%ldYk ms<sfh, lrkq
,nhs'
D - jHdmdrhl" wjYH f;dr;=re i`oyd jd¾;djla úfYaIs; j b,a,d isáh fkdyels
md¾Yajhkaf.a fjk;a wjYH;d bgq lsÍug ilia lrk uQ,H m%ldYk lÜg,hls'
1' A yd B muKs' 2' B yd C muKs' 3' A, B yd C muKs'
4' B, C yd D muKs' 5' A, B, C yd D hk ish,a, u ^''''''''''''&

06&' .sKqïlrK ls%hdj,sh ;=< my; ld¾hj, ksjeros wkqms<sfj< l=ula o@

A - uQ,sl fmd;aj, .kqfokq igyka lsÍu
B - jHdmdr .kqfokq isÿ ùu
C - f,crhg .kqfokq msgm;a lsÍu
D - uQ,dY% ,shú,s ms<sfh, lsÍu
E - fYaI msßlaiqu ms<sfh, lsÍu
1' B, C, D, A, E 2' A, B, C, D, E 3' B, D, A, C, E
4' D, B, A, C, E 5' D, A, B, C, E ^''''''''''''&

07&' jHdmdrhl isÿ jQ .kqfokq yd isoaê lsysmhla my; oelafõ'

A - Kh.e;shkaf.ka uqo,a ,eîu'
B - jHdmdrfha mdúÉÑh i`oyd ;snQ fudag¾ r:h Khg úlsKSu'
C - whs;slre fm!oa.,sl m%fhdackhg jHdmdrfhka uqo,a .ekSu'
D - Khg úl=KQ fjf<`o NdKav wdmiq yrjd tùu'
by; .kqfokq yd isoaê jd¾;d lsÍug fhdod .kakd uQ,dY% f,aLk ms<sfj,ska oelafjkqfha"
1' ,ÿm; $ úl=Kqï bkafjdhsish $ f.ùï jjqprh $ yrm;
2' cZk,a jjqprh $ ,ÿm; $ cZk,a jjqprh $ nerm;
3' ,ÿm; $ bkafjdhsish $ f.ùï jjqprh $ yrm;
4' ,ÿm; $ cZk,a jjqprh $ f.ùï jjqprh $ nerm;
5' cZk,a jjqprh $ úl=Kqï bkafjdhsish $ ,ÿm; $ yrm; ^''''''''''''&

Accounting 1st Ramesh A. Priyankara 02

08&' l<ukdlrK .sKqïlrK ls%hdj,sfha ksuejqug wh;a fkdjkqfha"
1' whjeh f,aLk 2' fmdÿ ld¾h úNck m;s%ld
3' wdka;sl msßjehlrK f;dr;=re 4' wdfhdack ;SrK .ekSfï f;dr;=re
5' uQ,H m%ldYk ^''''''''''''&

09&' 2026$03$31 oskg re' 50 000 l nexl= whsrdjla mj;sk jHdmdrhla úiska re' 30 000 l udifha úÿ,s
fplam;lska f.jd we;' tu .kqfokqfõ Y=oaO n,mEu .e,mQ miq ksjeros .sKqïlrK iólrKh
jkafka"
j;alï ^re'& } j.lSï ^re'& ¬ ysñlï ^re'&
1' ^30 000& } - ¬ ^30 000&
2' - } 30 000 ¬ ^30 000&
3' - } 20 000 ¬ ^20 000&
4' ^10 000& } 20 000 ¬ ^30 000&
5' ^20 000 } 10 000 ¬ ^30 000& ^''''''''''''&

10&' ks¾u,df.a jHdmdrfha 2026$03$31 osfkka wjika j¾Ih i`oyd j;alï yd j.lSï ms<sfj<ska
re' 1 200 000 la yd re' 400 000 la jeä ù we;' j¾Ih ;=< whs;slre isÿl< uqo,a .eks,s re' 50 000 la
yd whs;slre fh¥ wu;r m%d.aOkh re' 100 000 ls' ta wkqj 2026$03$31 osfkka wjika j¾Ih i`oyd
Y=oaO ,dNh re' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

• my; f;dr;=re m%Yak wxl 11 iy 12 i`oyd wod< fõ'

RAP jHdmdrfha ckjdß udih ;=< isÿ jQ my; .kqfokq Tng imhd we;'
A - msßjeh re' 50 000 l f;d. re' 110 000 lg Khg úl=Kqï
B - fj<`o ,eìh hq;= oE j,ska 10] l jÜgulg hg;aj re' 45 000 l uqo,la ,eî we;'
C - udih ;=< f.jQ uq`M úhou re' 12 000 la jQ w;r re' 2 000 la bosß udih i`oyd fõ'
D - udih ;=< whs;slre isÿl< uqo,a .eks,s re' 18 000 ls'

11&' by; tlsfkl .kqfokqj, Y=oaO n,mEu my; iólrKfha igyka lrkak'
j;alï ^re'& } j.lSï ^re'& ¬ ysñlï ^re'&
1' '''''''''''''''''''''''''''' } '''''''''''''''''''''''''''' ¬ ''''''''''''''''''''''''''''
2' '''''''''''''''''''''''''''' } '''''''''''''''''''''''''''' ¬ ''''''''''''''''''''''''''''
3' '''''''''''''''''''''''''''' } '''''''''''''''''''''''''''' ¬ ''''''''''''''''''''''''''''
4' '''''''''''''''''''''''''''' } '''''''''''''''''''''''''''' ¬ ''''''''''''''''''''''''''''
5' '''''''''''''''''''''''''''' } '''''''''''''''''''''''''''' ¬ '''''''''''''''''''''''''''' ^''''''''''''&

12&' my; olajd we;s .kqfokq ksid ysñlu jeä fõ kï ^ & ,l=K o ysñlu jeä fkdfõ kï ^ &
,l=K o fhdokak'
.kqfokqj ysñlu jeä fõ ^ &
ysñlu jeä fkdfõ ^ &
1' msßjeh re' 30 000 l f;d. re' 80 000 lg Khg úl=Kqï '''''''''''''''''''''''''''''''''''''''''''''''''''
2' msßjeh re' 30 000 l f;d. whs;slre .eks,s lr we;' '''''''''''''''''''''''''''''''''''''''''''''''''''
3' re' 20 000 l udifha úÿ,s úhoï WmÑ;j mj;S' '''''''''''''''''''''''''''''''''''''''''''''''''''
4' 10] l jÜgulg hg;aj re' 90 000 l uqo,la fj<`o ,eìh hq;=
oE j,ska ,enqKd' '''''''''''''''''''''''''''''''''''''''''''''''''''

Accounting 1st Ramesh A. Priyankara 03

13&' my; olajd we;s whs;uj,g wod,j uQ,H .sKqïlrKh yd l<ukdlrK .sKqïlrKh w;r
fjkialï ,shd olajkak'

whs;uh uQ,H .sKqïlrKh l<ukdlrK .sKqïlrKh

01' Ndú;d lrk f;dr;=rej, ''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''

iajNdjh ''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''

02' f;dr;=re Ndú; lrk ''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''

md¾Yj ''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''

03' .sKqïlrK m%ñ; ''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''

Ndú;fha wjYH;djh ''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''

04' f;dr;=re iemhSfï ''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''

jdr .Kk ''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''

• my; m%Yak wxl 14" 15 iy 16 i`oyd wod< ksjeros ms<s;=re i`oyka lrkak'

14&' .sKqïlrK ls%hdj,sfha fhojqï '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' yd ''''''''''''''''''''''''''''''''''''

'''''''''''''''''''''''''''''' f,i fldgia 02 ls'

15&' .kqfokq '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ;SrKhl m%;sM,hla jk w;r isoaëka jHdmdrfha

'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' f;drj we;s fõ'

16&' .sKqïlrKfha m%fNao f,i .sKqïlrK f;dr;=re m%fhdackhg .kakd md¾Yjhka mokï
lr.ksñka .sKqïlrKh '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' yd '''''''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''' f,i m%Odk fldgia 02 ls' uQ,H .sKqïlrKfha oS '''''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''' f;dr;=re Ndú; lrk w;r l<ukdlrK .sKqïlrKfha oS '''''''''''''''''''''''''''''''''
''''''''''''''''''''''''''''''''' yd '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' f;dr;=re Ndú; lrhs'

Accounting 1st Ramesh A. Priyankara 04