(All Rights Reserved / KOg; gjpg;Ghpik cilaJ)

Njrpa ntspf;fs epiyak; njhz;ilkhdhW

Kjyhk; jtizg; guPl;ir - 2024
National Field Work Centre, Thondaimanaru
FWC 1st Term Examination - 2024

fzf;fPL 33 T II
Gr. 12 (2025)
Accounting

mwpTWj;jy;fs; :
 Kjyhk; ,uz;lhk; tpdhf;fs; cl;gl nkhj;jk; Ie;J tpdhf;fSf;F tpil vOJf.
 xt;nthU tpdhTf;Fk; 20 Gs;spfs; tPjk nkhj;jk; 𝟐𝟎 × 𝟓 = 𝟏𝟎𝟎 𝟏𝟎𝟎 Gs;spfs;.

gFjp II
01) khjtd; tzpfj;jpd; 2024 [dtup khj jfty;fs; tUkhW
01-01-2024 ,y; cs;sthwhd kPjpfs; ( & 000 )
mYtyf cgfuzq;fs; 4000
fld;gl;Nlhu; fl;Lg;ghl;L fzf;F 1200
fhR kPjp 2800
fld;nfhLj;Njhu; fl;Lg;ghl;L fzf;F 600
%yjd fzf;F ?

2024 [dtup khjj;jpy; ,lk;ngw;w nfhLf;fy; thq;fy; tpguk; tUkhW>

jpfjp tpguk; (&000)

01.01.2024 %yjdkhf nfhz;L te;j fhR 1350

02.01.2024 re;jpahtplk; nfhs;tdT 750
05.01.2024 tpw;gid 970
07.01.2024 kjdplk; nfhs;tdT 1050
08.01.2024 rhypf;F tpw;gid 1350
10.01.2024 re;jpahTf;F jpUg;gp mDg;gg;gl;l gz;lq;fs; 150
12.01.2024 ntz;ghTf;F tpw;gid 1450
15.01.2024 kjDf;F jpUg;gp mDg;gg;gl;l gz;lq;fs; 250
16.01.2024 re;jpahTf;F nfhLj;j fhR 360
ngw;w fopT 40
17.01.2024 mYtyf cgfuzk; nfhs;tdT 500
18.01.2024 rk;gsk; nrYj;jpaJ 270
19.01.2024 rhyp jpUg;gp mDg;gpa gz;lq;fs; 350
20.01.2024 ngw;w juF tUkhdk; 120
21.01.2024 ntz;gh jpUg;gp mDg;gpa gz;lq;fs; 300
22.01.2024 nfhs;tdT 450
23.01.2024 kjDf;F nfhLj;j fhR 470
ngw;w fopT 30

juk; - 12 (2025) 1k; jtiz (FWC) 1 fzf;fPL II

 (All Rights Reserved / KOg; gjpg;Ghpik cilaJ)

25.01.2024 cupikahsu; vLg;gdT nra;j fhR 70

26.01.2024 rhypaplk; ,Ue;J ngw;w fhR 740
nfhLj;j fopT 60
28.01.2024 tq;fpfld; ngw;wJ 700
30.01.2024 ntz;ghtplk; ngw;w fhR 820
nfhLj;j fopT 80

Ntz;lg;gLtJ:-
(m) fhR ngWtdT ehNsLk;> nfhLg;gdT ehNsLk;
(M) nfhs;tdT ehNsLk;> tpw;gid ehNsLk;
(,) ntspj;jpUk;gy; ehNsLk;> cl;jpUk;gy; ehNsLk;
(<) nghJg; NgNul;by; mtrpakhd NgNul;Lf;fzf;Ffs;

02) “jPdh” nkhj;j tpahghu epiyakhdJ ngWkjpNru; tup(VAT) ,w;fhfg; gjpT nra;ag;gl;l
epWtdkhFk;.
gpd;tUk; jfty;fs; 2024 [dtup khjj;Jld; njhlu;GlitahFk;.

(1) 01-01-2024 ,y; cs;sthwhd kPjpfs; tUkhW

(&gh000)
tpahghuf; fld;gl;Nlhu; 450
fhR 200
,Ug;G 350
tpahghu fld;nfhLj;Njhu; 360
VAT fl;Lg;ghl;L fzf;F(nghWg;G) 140
(2) 2024 [dtup khj fld;gl;Nlhu;> kw;Wk; fld;nfhLj;Njhu; Jizg; NgNul;by; vLf;fg;gl;l
mit njhlu;ghd jfty;fs; tUkhW>
(&gh 000)
tpahghu 01.01.2024 ,y; tpw;gidfs; fhR ngWtdT mDkjpj;j
fld;gl;Nlhu; kPjp (15%VATcl;gl) fopT
gpupah 200 920 720 80
uNk]; 150 575 360 40
uhk; 100 690 450 50

tpahghu 01.01.2024 ,y; nfhs;tdTfs; fhR ngw;w fopT

fld;nfhLj;Njhu;; kPjp (15%VATcl;gl) nfhLg;gdT
Jrp 160 460 320 40
Nkhfd; 120 345 270 30
tpNdh 80 230 180 20

(3) 2024 [dtup khjk; ,lk;ngw;w Vida nfhLg;gdTfs; tUkhW>

 fhRf; nfhs;tdTfs; &gh 1035,000 [15% VAT cl;gl]
 fhR tpw;gidfs; &gh 1380,000 [15% VAT cl;gl]
 thlif nrYj;jpaJ &gh 460,000
 jsghlq;fs; fhRf;F nfhs;tdT &gh 400,000 [VAT I Gwf;fzpf;f]

juk; - 12 (2025) 1k; jtiz (FWC) 2 fzf;fPL II

 (All Rights Reserved / KOg; gjpg;Ghpik cilaJ)

Note:- jpfjpfs; Fwpg;gplg;gltpy;iy vdpDk; Nkw;gb midj;J nfhLf;fy; thq;fy;fSk; 2024

[dtup khjk; ntt;NtW jpfjpfspy; ,lk;ngw;Ws;sd.

Ntz;lg;gLtJ:-
(1) 2024 [dtup khjj;jpw;fhd gpd;tUk; %yg;gjpNtLfs;
(I) fhRg; ngWtdT ehNsL (II) fhRf; nfhLg;gdT ehNsL
(III) tpw;gid ehNsL (IV) nfhs;tdT ehNsL

(2) 2024 [dtup khjj;jpw;fhd gpd;tUk; NgNul;Lf; fzf;Ffs;

(I) fhRf;fzf;F (II) VAT fl;Lg;ghl;L fzf;F
(III) fld;gl;Nlhu; fl;Lg;ghl;Lf; fzf;F (IV) fld;nfhLj;Njhu; fl;Lg;ghl;Lf; fzf;F

03) “uhftd;” jdpAlik tzpfj;jpd; 01-01-2024 ,y; cs;sthwhd nrhj;Jf;fs; nghWg;Gf;fs;.

“& 000”
Mjdk; nghwpkw;Wk; cgfuzq;fs; ………………………………… 6000
,Ug;G ……………………………………………………………………… 600
tpahghu tUkjpfs;………………………………………………………… 700
fhR…………………………………………………………………………… 1000
tq;fp fld;………………………………………………………………….. 1600
tpahghu nfhLf;Fkjpfs; ………………………………………………… 150
cupikahz;ik …………………………………………………………. ?

gpd;tUk; nfhLf;fy; thq;fy;fshdJ 2024 [dtup khjj;jpy; ,lk;ngw;Ws;sd.

(1) cupikahsu; Nkyjpf %yjdkhf &800,000 ngWkjpahd Nkhl;lhu; thfdj;ijAk;
&300,000 fhrpidAk; KjyPL nra;jhu;.
(2) &gh 600,000 fpuakhd nghUl;fis fhRf;F nfhs;tdT nra;jhu;.
(3) &gh 2400,000 fpuakhd nghUl;fis flDf;F nfhs;tdT nra;jhu;.
(4) 01.01.2024 ,y; fhzg;gl;l tpahghu tUkjpfs; 10% fhRf; fopT mDkjpj;J kpFjp
fhR ngwg;gl;lJ.
(5) &2500,000 fpuakhd nghUl;fs; &gh 3500,000 ,w;F tpw;fg;gl;L & 2000,000 fhR
ngwg;gl;lJ kpFjp fld; tpw;gidahFk;.
(6) [dtup khj tq;fp jtizf; fl;lzk; &gh 200,000 nrYj;jg;gl;lJ. ,J &gh 60,000
tl;biaAk; cs;slf;fpAs;sJ.
(7) &gh 80,000 fpuakhd nghUl;fis cupikahsu; jdJ nrhe;jg; ghtidf;fhf
vLg;gdT nra;Js;shu;.
(8) [dtup khj Copau; rk;gskhf &gh 160,000 fhR nrYj;jg;gl;lJ.
(9) ,k;khj fld; tpw;gidapy; &gh 280,000 tpw;gid ngWkjpAila nghUl;fs;
thbf;ifahsu; xUtupdhy; jpUg;gp mDg;gg;gl;ld. ,tw;wpd; fpuak; &gh 200,000
MFk;.
(10) &gh 1300,000 ngWkjpahd fld; nfhLj;Njhu; xUtupd; kPjpahdJ &gh 130,000
fhRf;fopT ngw;W jPu;g;gdT nra;ag;gl;lJ.
(11) &gh 16,000 fpuakhd ,Ug;Gf;fs; moptile;Js;sd.
(12) [dtup khj Mjdk; nghwp cgfuz ngWkhdj;Nja;Tf;F &gh70,000 Vw;ghL nra;f.

juk; - 12 (2025) 1k; jtiz (FWC) 3 fzf;fPL II

 (All Rights Reserved / KOg; gjpg;Ghpik cilaJ)

Ntz;lg;gLtJ:-
1. NkNy ,yf;fk; 1 njhlf;fk; 12 tiuAs;s nfhLf;fy; thq;fy;fspd;
jhf;fj;jpid(ngWkjpAld;) fPo;tUk; fzf;flP ;Lr; rkd;ghl;L khjpupiag; gad;gLj;jp ngWkjp
mjpfupf;Fkhapd; (+) vdTk; ngWkjp FiwtilAkhapd; (-) vdTk; me;je;j ngWkjpfSf;F
vjpNu Fwpg;gpLf.

kPjp/ nrhj;Jf;fs; nghWg;Gf;fs; cupikahz;ik

nfhLf;fy; Mjdk; ,Ug;G tpahghu fhR tq;fp tpahghu
thq;fy; nghwp tUkjpfs; fld; nfhLf;Fkjpfs;
,y. kw;Wk;
cgfuzk;
01.01.2024
,y; kPjp
1
2

(22 Gs;spfs;)
2. 31-01-2024 ,y; KbtilAk; [dtup khj tUkhdf; $w;wpidj; jahu; nra;f.
(14 Gs;spfs;)
3. Njwpa nrhj;J mbg;giliag; gad;gLj;jp 31.01.2024 ,y; Kbtile;j khjj;jpw;fhd
,yhgk; my;yJ el;lk; fzpg;gpLf.
(4 Gs;spfs;)

04) “khjtp” epWtdj;jpd; 01.01.2024 ,y; fhRf;fzf;F kPjp &gh 35000 Mf ,Ue;jJld;
,j;jpfjpapy; tq;fp$w;W kPjpAk; NtWgl;bUf;ftpy;iy vd;gJld; khw;wg;glhj>
t#ypf;fg;glhj fhNrhiyfs; vitAk; ,Uf;ftpy;iy.

(1) 2024 [dtup khj fhR ngWtdT> nfhLg;gdT ehNsl;by; ,Ue;jhd jfty;fs;
tUkhW>
ngWtdT ehNsL nfhLg;gdT ehNsL
jpfjp fhNrhiy njhif jpfjp fhNrhiy njhif
,y ,y
5-1-24 12710 15000 6-1-24 715 12300
7-1-24 15200 26500 10-1-24 716 18700
15-1-24 17165 31000 18-1-24 717 21500
25-1-24 22102 21500 22-1-24 718 8600
30-1-24 07800 18000 28-1-24 719 12400

(2) [dtup - 31 ,y; cs;sthwhd tq;fpf;$w;wpy; ,Ue;jhd jfty;fs; tUkhW>

t#ypf;fg;gl;l fhNrhiy khw;wg;gl;l fhNrhiy

jpfjp ,yf;fk; jpfjp ,yf;fk;
06.01.24 12710 08.01.24 715
10.01.24 15200 20.01.24 717
27.01.24 22102 25.01.24 718

juk; - 12 (2025) 1k; jtiz (FWC) 4 fzf;fPL II

 (All Rights Reserved / KOg; gjpg;Ghpik cilaJ)

jpfjp njhif &gh tpguk;

16.01.24 16000(fhNrhiy ,y.1425) fld;gl;Nlhu; Neubitg;G
21.01.24 12500 tq;fp jtizf; fl;lzk; nrYj;jpaJ.
26.01.24 15000 t#ypj;j KjyPl;L tUkhdk;
30.01.24 3200 tq;fp fl;lzk;
31.01.24 200 fhNrhiy Gj;jf fl;lzk;

Ntz;lg;gLtJ:-
(1) 31.01.2024 ,y; jpUj;j Kd; fhRf;fzf;F kPjp vt;tsT?
(2) 2024 [dtup khj tq;fpahy; mDg;gg;gl;l tq;fp $w;wpid jpfjpapd;gb jahupf;Ff.

(3) 31.01.2024 ,y; jpUj;jpa fhRf;fzf;F

(4) 2024.01.31 ,y; tq;fp ,zf;f $w;W.

05) “Nfrtd;” tzpfj;jpd; 2024 [dtup 31 ,y; Kbtile;j khjj;jpy; %y VLfspy; ,Ue;J
gpupj;njLf;fg;gl;l fld;gl;Nlhu;> fld;nfhLj;Njhu; njhlu;ghd nfhLf;fy; thq;fy;fspd;
jfty;fs; tUkhW>
fhR ngWtdT ehNsL (&000) fhR nfhLg;gdT ehNsL (&000)
fld; jpfjp tpguk; ngw;w njhif fld;
nfhLj;
jpfjp tpguk; njhif gl;N fopT nfhL
j fopT
lhu; j;Njhu;
11.1 re;jpah 150 1850 1850 10.1 rhuq;fh 100 1300 1300
20.1 Rkjp 100 1650 1650 19.1 G+kh 80 920 920
31.1 khyjp 50 1250 1250 29.1 thdjp 70 1120 1120
nkhj;jk; 300 4750 4750 nkhj;jk; 250 3340 3340

tpw;gid ehNsL (&000) nfhs;tdT ehNsL (&000)

jpfjp tpguk; njhif jpfjp tpguk; njhif
7.1 re;jpah 2600 5.1 rhuq;fh 2000
16.1 Rkjp 2400 15.1 G+kh 1200
26.1 khyjp 2000 25.1 thdjp 1500
nkhj;jk; 7500 nkhj;jk; 4700

cl;jpUk;gy; ehNsL (&000) ntspj;jpUk;gy; ehNsL (&000)

jpfjp tpguk; njhif jpfjp tpguk; njhif
9.1 re;jpah 500 8.1 rhuq;fh 300
18.1 Rkjp 400 17.1 G+kh 100
28.1 khyjp 300 27.1 thdjp 200
nkhj;jk; 1200 nkhj;jk; 800
01.01.2024 ,y; fld;gl;Nlhu; NgNul;by; 01.01.2024 ,y; fld;nfhLj;Njhu;
fhzg;gl;l kPjpfs; &000 NgNul;by; fhzg;gl;l kPjpfs; &000
re;jpah 280 rhuq;fh 160
Rkjp 270 G+kh 140
khyjp 250 thdjp 100
nkhj;jk; 800 nkhj;jk; 400

juk; - 12 (2025) 1k; jtiz (FWC) 5 fzf;fPL II

 (All Rights Reserved / KOg; gjpg;Ghpik cilaJ)

31.01.2024 ,y; fPot

; Uk; fhuzq;fspdhy; fl;Lg;ghl;L fzf;F kPjpfSk; NgNul;Lf;fzf;F
kPjpfspd; nkhj;jKk; NtWgl;bUe;jd.

fld;gl;Nlhu; njhlu;ghdJ fld;nfhLj;Njhu; njhlu;ghdJ

1. tpw;gid ehNsl;bd; $l;Lj;njhif 1. ntspj;jpUk;gy; ehNsl;bd;

$l;b fzf;fplg;gl;lJ. $l;Lj;njhif $l;b
fzf;fplg;gl;bUe;jJ
2. re;jpahtpd; mwtpl Kbah fld;
njhlu;gpy; VLfspy; vg;gjpTk; ,lk; 2. thdjpapd; ngw;w fopT &gh 80000
ngwtpy;iy mjd; ngWkjp &gh vdpDk; %y Vl;by; 70000 vdg;
50000 MFk;. gjpagl;lJ

3. Rkjpapd; cl;jpUk;gy; &gh 350000 3. rhuq;fhtpd; nfhs;tdT &gh

MFk; vdpDk; %y Vl;by; 400000 1900000 MFk; vdpDk; %y Vl;by;
vdg; gjpag;gl;Ls;sJ. jtwhf gjpag;gl;Ls;sJ.

Ntz;lg;gLtJ:-
(m)
i. rPuhf;f Kd; fld;gl;Nlhu; fl;Lg;ghl;Lf; fzf;F?
ii. rPuhf;f Kd; fld;nfhLj;Njhu; fl;Lg;ghl;L fzf;F?

(M)
i. rPuhf;fpa fld;gl;Nlhu; fl;Lg;ghl;L fzf;F?
ii. rPuhf;fpa fld;nfhLj;Njhu; fl;Lg;ghl;L fzf;F?

(,)
i. rPuhf;fpa fld;gl;Nlhu; fl;Lg;ghl;L fzf;F kPjpiaAk; fld;gl;Nlhu; gl;bay;
kPjpiaAk; ,zf;f nra;Ak; $w;W?
ii. rPuhf;fpa fld;nfhLj;Njhu; fl;Lg;ghl;L fzf;F kPjpiaAk; fld;nfhLj;Njhu; gl;bay;
kPjpiaAk; ,zf;f nra;Ak; $w;W?

06)
(m) “yf;~;kp” tzpfj;jpd; 2024 [dtup khjk; ,lk;ngw;w rpy;yiw nryTfs; njhlu;ghd
jfty;fs; tUkhW
jpfjp tpguk; ngWkjp
04.01.2024 mQ;ry; nryT 400
07.01.2024 vOJ fUtp 300
08.01.2024 Jg;guthf;fy; 500
19.01.2024 jghy; nryT 200
20.01.2024 Jg;guthf;fy; 300
29.01.2024 vOJ fUtp 200
30.01.2024 tpahghu nrd;kjpahsDf;F (mfpyh) 1000
nfhLj;jJ
Nkyjpf jfty;fs;
 01.01.2024 ,y; rpy;yiwf;fhR kPjp &gh 1600 MFk;
 01.01.2024 ,y; rpy;yiw fhrhsDf;F toq;fpa Kw;gzk; &gh 2400 MFk;.

juk; - 12 (2025) 1k; jtiz (FWC) 6 fzf;fPL II

 (All Rights Reserved / KOg; gjpg;Ghpik cilaJ)

Ntz;lg;gLtJ:-
1. rpy;yiw fhR nfhLg;gdT ehNsl;bidj; jahupf;Ff.
2. rpy;yiw fhR fzf;F

(M) “ckh” epWtdk; 31.01.2024 ,y; jahupj;j guPl;ir kPjp rkg;glhJ fhzg;gl;ljhy;
tpj;jpahrk; njhq;fy; fzf;fpw;F khw;wg;gl;L. guPl;ir kPjp rkg;gLj;jg;gl;lJ. gpd;tUk;
jtWfSk; tpLghLfSk; tUkhW>
1. cupikahsu; nrhe;j Njitf;F vLj;j nghUl;fspd; fpuak; &gh 3500 njhlu;gpy; VLfspy;
vg;gjpTk; ,lk; ngwtpy;iy.
2. tq;fpfld; tl;b &gh 600 nrYj;jg;gl;L mJ fhRf;fzf;fpy; kl;Lk; gjpag;gl;bUe;jJ.
3. fhR ngWtdT ehNsl;bd; fopT epuypd; $l;Lj;njhif &gh 300 My; $Ljyhf
$l;lg;gl;bUe;jJ.
4. ngw;w fopT fzf;fpd; kPjpahd &gh 700 guPl;ir kPjpf;F nfhz;L nry;yg;gltpy;iy.
5.tpw;gidj; jpUk;gy; njhif 400 tpw;gid ehNsl;by; gjpT nra;ag;gl;bUe;jJ.

Ntz;lg;gLtJ:-
1) Nkw;gb jtWfisj; jpUj;Jtjw;fhd ehl;Fwpg;Gg; gjpTfs;.
2) njhq;fy; fzf;F

juk; - 12 (2025) 1k; jtiz (FWC) 7 fzf;fPL II