s , yok m%;Ms , yefok Accounting mka;hs …
2025 m%;M
Accounting Ravindra Dissanayake
2025 M-100 PROGRAMME DAY
øjH msßjehlrKh 02
01. iSñ; Wvrg iud.ug wod,j RM-10 keu;s øjH f;d. iïnkaOfhka my; i|yka f;dr;=re Tn
fj; imhd we;'
oskl idudkH mdrsfNdackh tall 100
oskl wju mdrsfNdackh tall 70
oskl Wmrsu mdrsfNdackh tall 130
wju wekjqï ld,h osk 20
Wmrsu wekjqï ld,h osk 26
wd¾:sl wekjqï m%udKh tall 4000
my; i|yka oE .Kkh lrkak'
(i) h,s wekjqï uÜgu
(ii) wju f;d. uÜgu
(iii) Wmrsu f;d. uÜgu
(iv) idudkH f;d. uÜgu
02. iqrkacs;a iud.ug wod, ixfla; wxl RM-240 ork wuqøjH j¾.hg wod, f;d. mdrsfNdackh
ms<sn| f;dr;=re fufiah'
j¾Ihla ;=, øjH mrsfNdackh tall 10 000
tla wekjqula i|yd úhoï re' 50
tallhl ñ, re' 2 la jk w;r f;d. mj;ajdf.k hdfï jd¾Isl úhou f;d. tall
msrsjefhka 8] ls'
wjYH jkafka"
wd¾:sl wekjqï m%udKh .Kkh lrkak'
03. ksIamdok wdh;khl RM-410 ork wuqøjH j¾.hg wod,j øjH wekjqï lsrSu iïnkaO wod, o;a;
my; oelafõ' tu o;a; ie,ls,a,g f.k my; i|yka oE .Kkh lrkak'
- udihlg wjYH øjH m%udKh tall 150
- tla wekjqula i|yd jehjk msrsjeh re' 200
- tla øjH talllhl ñ, re' 32
tla øjH tallhla j¾Ihl ld,hla .nvdfõ mj;ajdf.k hdug jehjk msrsjeh f;d. tall
msrsjefhk 25] ls'
wjYH jkafka"
(1) wd¾:sl wekjqï m%udKh
(2) jd¾Isl wekjqï .Kk
(3) weKjqï folla w;r ld,h ^udi j,ska&
Page | 1 Accounting Ravindra Dissanayake
04. ieïika iud.ug wod, we¨ñkshï iy ñksrka hk øjH 2 g wod, f;dr;=re my; oelafõ'
we¨ñkshï ñksrka
udihl wju mrsfNdackh 50 kg 500 kg
udihl Wmrsu mrsfNdackh 150 kg 1500 kg
h,s wekjqï m%udKh
680 kg 1000 kg
h,s wekjqï ,nd.ekSfï ld,h
i;s 4 isg 6 olajd i;s 2 isg 4 olajd
wjYH jkafka"
by; i|yka f;dr;=re weiqrska we¨ñkshï iy ñksrka hk tajdg wod,j my; i|yka oE fidhkak'
(1) h,s wekjqï uÜgu
(2) wju f;d. uÜgu
(3) Wmrsu f;d. uÜgu
(4) idudkH f;d. uÜgu
05. wreKosis ksIamdok iud.u úiska ksIamdokh lrkq ,nk P kue;s tla;rd NdKavhla i|yd
fhdod.kq ,nk wuqøjH j¾.hlg iy Bg wod, weiqreï øjHhlg wod, f;dr;=re my; oelafõ'
(i) wekjqï lsrSfï msrsjeh - wuqøjH wekjqulg re' 30
- weiqreï øjH wekjqulg re' 100
(ii) øjH mj;ajdf.k hdfï - wuqøjH re' 6 ^tallhlg&
msrsjeh ^j¾Ihla i|yd& - weiqreï øjH Y; 32 ^tallhlg&
(iii) jd¾Isl ksIamdokh - tall 5 000
(iv) tla NdKav tallhla ksmoùu i|yd wuqøjH tall 20 la yd weiqreï øjH tall
folla Ndú;d lrkq ,efí'
wjYH jkafka"
by; f;dr;=re weiqrska P NdKavhg wod, wuqøjH yd weiqreï øjHj,g wod, wd¾:sl wekjqï m%udKhka
fjk fjku .Kkh lrkak'
06. Wÿ, iud.u ksIamdok lghq;=j, kshe,S isák jHdmdrhla jk w;r ixfla; wxl RM-60 kue;s
wuqøjHh j¾.h yd iïnkaOj 2024 ckjdrs udifha .nvdj fj; ,enqKq øjH yd ksl=;a .nvdfjka
ksl=;a lrk ,o øjH ms<sn| f;dr;=re my; oelafõ'
2024'01'01 - wdrïNl f;d. fYaIh tall 300 ^tallhla re' 20 ne.ska ñ,g .;a&
2024'01'01 - ,enqkd tall 700 la tallhla re' 25 ne.ska
2024'01'10 - ,enqkd tall 400 la tallhla re' 30 ne.ska
2024'01'10 - ksl=;a l<d tall 250 la
2024'01'12 - ,enqkd tall 500 la tallhla re' 40 ne.ska
2024'01'18 - ksl=;a l<d tall 800 la
2024'01'24 - ksl=;a l<d tall 600 la
2024'01'25 - ,enqkd tall 700 la tallhla re' 50 ne.ska
2024'01'27 - ksl=;a l<d tall 300
2024'01'28 - ksl=;a l<d tall 250
wjYH jkafka"
m%:u ,eîï m%:u ksl=;a lsrSfï l%uhg (FIFO) wkqj øjH ksl=;alsrSï ñ, lrkafka hehs i,ld 2024
ckjdrs udih i|yd by; øjH j¾.hg wod, .nvd f,crh ms<sfh, fldg b;srs wuqøjH f;d.fha
msrsjeh .Kkh lrkak'
Page | 2 Accounting Ravindra Dissanayake
07. 2009 ckdjß udih i|yd .%Ska ksIamdolhskaf.a ‘RM-1’ keue;s wuqøjHhg wod<j f;d. jd¾;d
my; § we;' Tjqkaf.a ish¨u ksIamdÈ;hka isÿ lrkq ,nkafka tla ksIamdokd.drhla ;=<§ h'
Èkh úia;rh ,eîï ksl=;a lsÍï fYaIh
tall ñ, m%udKh tall ñ, m%udKh m%udKh jákdlu
^re& ^tall& ^re& ^tall& ^tall& ^re&
01-01 fYaIh - - - - 300 9 000
01-02 MRN 001 - - 30 100 200 6 000
01-04 MRN 008 - - 30 30 170 5 100
01-05 GRN 001 40 1 000 - - 1170 45 100
01-05 MRN 011 - - 30 170
MRN 011 - - 40 30 970 38 800
01-10 MRN 015 - - 40 300 670 26 800
01-15 RN 001 30 20 - - 690 27 400
01-25 MRN 020 - - 30 20
MRN 020 - - 40 470 200 8 000
01-27 MRN 025 - - 40 100 100 4 000
01-28 MRN 012 40 1 000 - - 1 100 44 000
01-31 fYaIh - - - - 1 100 44 000
igyk ( MRN = øjH wNshdpkd m;
GRN = øjH ,eîï m;
RN = øjH yrjd tjqï m;
w;sf¾l f;dr;=re (
(i) øjH ,eîï i|yd hk fmdfrd;a;= ld,h weKqjqï l< Èkfha isg ksYaÑ;j u Èk 3 ls'
(ii) .nvdfjka ksl=;a lrk ,o wuqøjH j,ska ksIamdokd.drfha ;snq ‘RM-1’ f;d. my; whqre
úh'
tall ñ, m%udKh
^re& ^tall&
ckjdß 01 Èkg 30 50
ckjdß 31 Èkg 40 60
wjYH jkafka"
(1) RM-1’ ksl=;a lsÍfï ñ, l%uh
(2) RM-1’ ys h<s weKjqï m%udKh
(3) RM-1’ ys h<s weKjqï uÜgu
(4) ckjdß udih i|yd ksIamdokd.drh mdúÉÑ l< øjH j, msßjeh
(5) RM-1’ ys wd¾Òl weKjqï m%udKh tall 800 la jkafka kï jeh jk f;d. msßjeh RM-
1’ i|yd ±kg jeh jk f;d. msßjehg jvd jeä fõo wvq fõo ke;fyd;a fjkia fkdfõo
hkak i|yka lrkak'
Page | 3 Accounting Ravindra Dissanayake
08. my; i|yka f;dr;=re ksIamdok iud.ula úiska Ndú;d lrk wuqøjHhlg wod< fõ'
(i) h<s wekjqï m%udKh f,i w¾Ól wekjqï m%udKh (EOQ) jq ls'.%E' 12 000 Ndú; lrhs'
(ii) weKqjqula isÿ lsÍfï msßjeh re 300 ls'
(iii) jd¾Isl wuqøjH Ndú;h ls'.%E' 120 000 ls'
(iv) 2010 cqks udih ;=< wuqøjH ,eîï yd ksl=;a lsÍï idrdxYh (
Èkh úia;rh m%udKh ^ls'.%E& úfYaI lreKq
cqks 01 fYaIh 5 000 ls'.%E 1 la re 15 ne.ska uehs 10 Èk ñ,g .;a ls'.%E 1
000
cqks 08 ksl=;a lsÍï 2 000 ls'.%E 1 la re 20 ne.ska uehs 25 Èk ñ,g .;a ls'.%E 4
cqks 10 ,eîï 12 000 000
cqks 30 ksl=;a lsÍï 10 000
ls'.%E 1 la re 25 ne.ska
(v) 2010 cqks 30 Èk fN!;sl wuqøjH fYaIh ls'.%E' 5 200 la úh'
(vi) wuqøjH ksl=;a lsÍï ñ, lsÍu i|yd iud.u fmr we;=¿ fmr isg (FIFO) l%uh Ndú; lrhs'
wjYH jkafka"
(6) 2010 cqks udih ;=<§ ksl=;a lrk ,o wuqøjH j, uq¿ msßjeh
(7) .nvd f,crhg wkqj 2010 cqks 30 Èkg we;s wuqøjH j, msßjeh
(8) 2010 cqks 30 Èk fN!;sl wuqøjH fYaIh iy f,cr fYaIh w;r fjkig n,mE yels fya;=
folla
(9) EOQ wdlD;shg wkqj fuu wuqøjHfha f;d. r|jd .ekSfï jd¾Isl msßjeh
Page | 4 Accounting Ravindra Dissanayake
