Janak k jayasundara ' G. C.

E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
(1) weußldkqjkaf.a kQ;k oaú;aj igyka uQ,O¾uhka olajkak'

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I. j;alï .sKqï ms<sn| uQ,O¾uh
………………………………………….. …………………………………………..
II. j.lSï ms<sn| uQ,O¾uh
………………………………………….. …………………………………………..
III. wdodhï ms<sn| uQ,O¾uh
………………………………………….. …………………………………………..
IV. úhoï ms<sn| uq,O¾uh
………………………………………….. …………………………………………..
(2) uqo,a fmd; oaú;aj ld¾hhla bgqlrk Wmfhda.S fmd;ls' uqo,a fmd; bgq lrk
oaú;aj ld¾hh olajkak'
(3) my; i|yka foa fláfhka úia;r lrkak'
w& ,eîï c’k,h wd& f.ùï c’k,h
(4) Wmfhda.S fmd;la hkqfjka woyia lrkafka l=ula o@ hkak úia;r lr tys
ld¾hNdrh fmkajkak
(5) úYaf,aIs; c’k,h hkqfjka woyia lrkafka l=ula o@ l=ula o hkak fmkajd
tuÕska ,nd .; yels úfYaI m%fhdack olajkak'
(6) uqo,a fmd; yd ,eîï c’k,h w;r we;s fjki l=ula o@
(7) úYaf,aIs; Wmfhda.s fmd;a hkq fudkjdo@ fïjdhska ,nd .; yels úfYaIs;
m%fhdackh l=ulao@
(8) uqo,a fmd;la “,eîï c’k,h” yd “f.ùï c’k,hla” f,ig mj;ajd f.k hdfï
wjYH;djh fmkajd tjeks uqo,a c’k,aj, m%fhdack olajkak'
(9) jÜgï ms<sn| my; l%u fol fláfhka úia;r lrkak'
w& fj<| jÜgï wd& uqo,a jÜgï
(10) uqo,a jÜgï yd fj<| jÜgï w;r fjkialï ;=kla olajkak
………………………………………….. …………………………………………..
(11) ,laud,a jHdmdrfha 2013 Tlaf;dïn¾ udifha m<fjks Èkg olakg ,enqKq
fYaIhka my; oelafõ'

uqo,a fYaIh re' 220000

udifha isÿ jq .Kqfokq
Tla' 01 w;amsg .eKqï 45000
04 w;amsg úl=Kqï 75000
05 re 40000 l Kh mshùug 10] l jÜgï hgf;a
Kh.e;shkaf.a uqo,a ,enqKd 25000
07 f.j,a l=,S f.jqjd 25000
10 re' 50000l Kh uqo,la mshùug m%udKj;a uqo,a
cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
20] jÜgulg hgf;a f.õjd 28000

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12 fmd,s wdodhï uqo,ska ,enqKd 11000
14 úÿ,sh úhoï f.õjd 40000

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh

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16 w;amsg úl=Kqï 30000
18 w;amsg .ekqï 45000
20 10] jÜgulg hg;aj Kh .e;shkaf.ka ,o uqo,24000
23 20] jÜgulg hg;aj Kh ysñhkag
f.jk ,o uqo, 15000
25 whs;slre fm!oa.,sl m%fhdackhg .;a uqo,18000
27 ,o fldñia wdodhu 35000
29 fõ;k f.õjd 35000
30 hka;% ñ, § .;a;d 70000
31 ,S nvq ñ, § .;a;d 40000
wjYH jkafka"
I. úl=Kqï" Kh.e;s ,eîï yd úúO ;Sre iys; ,eîï c’k,hka
II. úhoï" j;alï" Khysñ f.ùï" úYaf,aIK ;Sre iys; f.ùï
III. uqo,a .sKqï yd nexl= .sKqu
(12) md,k .sKqula ^Control Account& hkqfjka woyia lrkafka l=ula o@
(13) my; mo fláfhka úia;r lrkak'
w& fmdÿ f,crh w& w;sf¾l f,crh ^Wm f,acrh&
(14)
I. md,l .sKqï mj;skafka by; f,crj,ska l=uk f,crfha o@
II. Kh .e;sfhl=f.a fm!oa.,sl .sKqula we;af;a l=uk f,crfha o@
(15) jHdmdrhlg fhdod .; yels f,cr .sKqï l%u folla mj;s'
fkdfnÿ f,crh fnÿ f,crh
.Kldêldßjrhl= úiska l=uk f,crhla ;nd .; hq;= o@ hkak ;SrKh lrhs'
Tyqf.a ;SrKhg n,mEï lrk lreKq fudkjdo@
(16) md,l .sKqï iys;j fnÿ f,crhla mj;ajdf.k hd yels úl,am l%u fol l=ula
o@
(17) “wdxYsl f,cr l%uh” l%shd;aul jk wdldrh fláfhka úia;r lrkak'
(18) jHdmdrhlg mj;ajdf.k hd yels md,l .sKqï j¾. 05la olajkak'
(19) md,l .sKqïj,g f;dr;=re ,nd .kafka flfiao@
(20) md,l .sKqïj,g my; f;dr;=re ,nd .kakd m%Njh kï lrkak'

Kh.e;s md,l .sKqulg Kh ysñ md,l .sKqulg

01 úl=Kqï 01 .eKqï
02 Kh .e;s ,eîï 02 Khysñ f.ùï
03 wdmiq tjqï 03 wdmiq hejqï
04 fnd,a Kh 04 ,o jÜgï

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh

Page|4

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
(21) my; i|yka f;dr;=re Kh.e;s fyda Khysñ md,l .sKqïj,g ,nd fok m%Njh kï

Page|5
lrkak'

m%;sigyka whl< fmd<s

ÿka jÜgï w.re fplam;a
(22) md,l .sKqï ;nd .ekSfïka ,nd .; yels m%fhdack y;rla olajkak'

(23) my; i|yka jkafka ÿ¾.d jHdmdrfha 2013 Tlaf;dïn¾ uig ms<sfh< l< Kh.e;s
yd Khysñ md,l .sKqïh'
Kh .e;s md,l .sKqu
01 b$f.$fYaIh 80"000 01 b$f.$fYaIh 2"000
02 úl=Kqï 450"000 03 ÿka jÜgï 6"000
,o uqo,a
06 fnd,a Kh kej; 10"000 04 400"000
fvlam;a
,eìK
05 wh l< fmd,S 5"000
fYa$m$f.k 127"000
540"000 540"000

Kh ysñ md,l .sKqu

b$f.$fYaIh -
f.jq uqo,a
10 250"000 07 ner - 75"000
fplam;a 70"000
yr - ^5000&
11 ,o jÜgï 40"000 08 .ekqï ^Khg& 350"000
12 m%;sigyka 10"000 09 m%;s.Kkh l< ì,a 20"000
13 wdmiq hejqï 40"000 .ekqï ^w;amsg& 60"000
fYaIh $m$f.k 160"000
500"000 500"000
wNHdi
I. by; tlsfkl f;dr;=re md,l .sKqïj,g ,nd .kakd ,o m%Njh yd Bg wod<
oaú;aj igyk ,shd olajkak' ^wdxYsl f,cr l%uhg&
II. by; md,l .sKqïj, isÿù we;s jerÈ ,ehsia;= .; lrkak'
III. jerÈ ksjerÈ lsÍï ck,a igyka olajkak' wfkla igyk ksjerÈj .sKqïj,g
f.k we;ehs is;kak'
IV. ixfYdaOk md,l .sKqu ms<sfh< lrkak'

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
(24) my; i|yka ÈkqI jHdmdrfha 2013 Tlaf;daïn¾ 01 jk Èkg Wmqgd .kakd ,o

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fYaI iuyrls'
bvï yd f.dvkeÕs,s 40"000
hka;% 270"000
Kh .e;sfhda 150"000
Kh ysñfhda 60"000
nexl=j 12"000
2013-10-01 Èkg Kh .e;s $ Kh ysñ fYaI
Kh .e;sfhda Kh ysñfhda
re' re'
,skavd
,ysre 40"000 20"000
iud.u
kfhdaó
pdkl 80"000 30"000
iud.u
cqkhsâ
ufyaIsld 30"000 10"000
iud.u
150"000 60"000

úl=Kqï c’k,h .eKqï c’k,h wdmiq tjqï wdmiq hejqï c’k,h

c’k,h
re re re re
60"00 ,skavd 40"00 20"00 ,skavd
,ysre ,ysre 5"000
0 iud.u 0 0 iud.u
50"00 kfhdaó 50"00 10"00 kfhdaó
cdkl ,laIs 3"000
0 iud.u 0 0 iud.u
30"00 cqkhsâ 30"00 30"00
,Ës 8"000
0 iud.u 0 0
140"0 120"0
00 00

,eîï c’k,h
úYaf,aIK ;Sre
úia;rh ÿka jÜgu jákdlu Kh.e;s
úl=Kqï úúO
,eîï
,ysre 3"000 27"000 27"000
úl=Kqï 40"000 40"000
pdkl 20"00 28"000 28"000
,o f.j,a
10"000 10"000
l=,S
ufyaIsld 1"000 9"000 9"000
6"000 114"000 40"000 64"000 10"000

f.úï c’k,h
úYaf,aIK ;Sre
,o
úia;rh jákdlu Kh.e;s
jÜgu .eKqï úhoï j;alï
f.ùï
,skavd
3"000 30"000 30"000
iud.u
úÿ,sh 5"000 5"000

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
.eKqï 25"000 25"000

Page|7
hka;% 40"000 40"000
kfhdaó
2"000 20"000 20"000
iud.u
fjk;a 10"000 10"000
3"000 120"000 25"000 50"000 15"000 40"000

fmdÿ c’k,h
wxlh úia;rh yr ner
01 fnd,a Kh yr 1"000
,laIs 1"000
^fnd,a Kh lmd yeÍu&
02 pdkl yr 5"000
,o fmd,Sh 5"000
^jdikdf.ka fmd,sh wh
lsÍu&
03 f.jq l=,S yr 1"000
,skavd 1"000
^,skavd fmd,S wh lsÍu&

igyk - ish¿ f.ùï fplam;a j,ska muKla isÿ flf¾'

ish¿ ,eîï nexl=.; flf¾'
wjYH jkafka"
I. wdrïNl c’k,a igyka iy m%d.aOkh fidhkak
II. Kh .e;s md,l$ Kh ysñ md,l .sKqï yd fmdÿ f,cr .sKqï
III. Kh .e;s f,crh yd Kh ysñ f,crh
IV. Kh ye;s fYaI ,ehsia;=j $ Kh ysñ fYaI ,ehsia;=j
V. fmdÿ f,crfha fYaI msßlaiqu
(25) iqñ;% iud.fï Kh .e;shka iïnkaO f;dr;=re my; oelafõ' 2011 cq,s udihg
wod< fõ'

Kh 2011 cq,s 01 Khg ,o wdmiq lmd y<

ÿka jÜgï
.e;shd fYaIh úl=Kqï uqo,a hejqï fnd,a Kh
iqf¾ka 40000 20000 15000 2000 1000 -
khks 50000 30000 28000 3000 2000 -
ks¨Is 20000 15000 12000 1000 - 1000
ñfp,a 30000 10000 70000 - 1000 3000
WrdÊ 10000 25000 11000 2000 - -
150000 100000 73000 8000 4000 3000

wksl=;a f;dr;=re
 khks Kh i|yd re' 4000 la yd ks¨Is Kh i|yd re' 2000 i|yd fmd<s
ckjdß udihg wh lsÍug ;SrKh lr we;'
 ñfp,a úksuh ì,am;lska re' 7000 f.jd ;sfí'
cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
 ks¨Isf.ka ,o uqo,a ;=< ;snq re' 2000 l fplam;la w.re ù we;'

Page|8
wjYH jkafka"
VI. Kh .e;s md,l .sKqu yd Kh .e;s f,crh ms<sfh< lr md,l .sKqu iuÕ tlÕ
jk nj fmkajkak'

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
(26) id,sld iud.u 2013 ud¾;= uig wod< f;dr;=re my; oelafõ'

Page|9
 2013 ud¾;= 01 Èkkg Kh .e;s fYaIhka
,laud,a re'5000 iqð;are' 6000 rùre' 12000
 Khg úl=Kqï úia;rh
Èkh uqo,
ku fjk;a lreKq
ud¾;= re'
05 ,laud,s 25000 -
10 iqð;a 5200 -
ish¿u NdKav ud¾;= 25 jk Èk wdmiq tjk
15 rú 6000
,§'
25 l=udr 75000 -

uqo,a fmdf;a ,eîï me;a;

úYaf,aIK ;Sre
Èkh
úia;rh jÜgï uqo, w;amsg Kh .e;s
ud¾;= fjk;a
úl=Kqï ,eîï
01 fYaIh - 2"500 - - -
02 ,laud,a - 5"000 - 5"000 -
05 úl=Kqï - 8"000 8"000 - -
12 l=,S - 200 - - 200
15 iqð;a 200 5"800 - 5"800 -
20 úl=Kqï - 3"200 3"200 - -
200 24"700 11"200 10"800 200

wjYH jkafka"
I. úl=Kqï c’k,h
II. fmdÿ f,crfha oelafjk Kh .e;s md,k .sKqu yd wfkl=;a f,cr .sKqï
III. Kh .e;s f,crfha oelafjk Kh .e;shkaf.a fm!oa.,sl .sKqï
(27) ,skagka fj<| jHdmdrh 2013 wf.dia;= Èk § ,nd .;a fYaI my; olafõ'
fmdÿ f,crh Kh.e;s f,crh
fudag¾r: 400"000 rx. 30"000
Kh .e;sfhda 90"000 ufya, 10"000
nexl=j 60"000 wika; 20"000
,S nvq 70"000 ÈkqIs 30"000
90"000
my; f;dr;=re iemfha"
Kh úl=Kqï uqo,a wdmiq tjqï ÿka fnd,a
.e;shd c’k,h ,eîï c’k,h jÜgï Kh
rx. 3"000 10"000 - 2"000 -

ufya, 2"000 3"000 3"000 3"000 -

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
wkqIs 40"000 20"000 - 4"000 4"000

Page|10
jika; 30"000 20"000 4"000 2"000 -

wfkl=;a f;dr;=re
 rx.f.a re' 7000 la o jika;f.ka re' 3000 la o fmd<s whlrk ,§'
 ufya,f.ka ,o uqo,aj, ;snq re' 4000 l fplam;la w.re úh'
 udifha wksl=;a f.ùï $ ,eîï
úÿ,sh re' 5000 úÿ,sh re' 3500
w;amsg úl=Kqïre' 70000 .eKqï re' 50000
 ish¿ ,eîï yd f.úï nexl= .sKqfuka isÿ lrhs'
wjYH jkafka"
I. fmdÿ f,crfha wdrïNl c’k,a igyka
II. fmdÿ f,crfha ish¿ .sKqï
III. Kh .e;s f,crfha ish¿ .sKqï
IV. fmdÿ f,crfha fYaI msßlaiqu $ Kh .e;s f,crfha fYaI ,ehsia;=j
(28) ;kqcd fj<| jHdmdrfha 2013-10-01 jk Èkg Wmqgd .kakd ,o we;eï
fYaIhkaf.a ,ehsia;=jla my; oelafõ'
fmdÿ f,crh Kh.e;s f,crh
hka;% 70000
bvï yd
500000 lu,a 20000
f.dvkeÕs,s
fudg¾r: 30000 Woh 3000
nexl= Kh 8000 jreK 25000
uqo,a 4000 msh,a 40000
115000

2013 Tlaf;dïn¾ ui ,eîï c’k,h my; oelafõ'

uqo,a ,eîfï c’k,h

ÿka úYaf,aIK ;Sre
Èkh úia;rh jákdlu
jÜgu w;amsg Kh.e;s úúO
ck'
lu,a 500 7500 7500
03
ck'
úl=Kqï 12000 12000
10
ck'
Woh 300 2000 2000
12
ck'
nexl= Kh 8000 8000
15
ck'
msh,a 200 2200 2200
18
ck'
úl=Kqï 6000 6000
20
ck' ,enq
2500 2500
23 fldñia
1000 40200 18000 11700 10500

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
úl=Kqï ck, c’k,h wdmiq tjqï c’k,h

Page|11
jákdlu
Èkh úia;rh Èkh úia;rh jákdlu ^re'&
^re'&
ck' 12 lu,a 7000 ck' 16 Woh 500
ck' 16 jreK 4000 ck' 23 msh,a 200
ck' 26 msh,a 3000 700
ck' 23 isisr 6000
3000

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
ckjdß udih ;=< § wfkl=;a .Kqfokq

Page|12
^i& uqo,ska l< f.ùï ^ii& m%Odk c’k,fha idrdxYh
f.j,a l=,S 4000 01 fnd,a Kh yr 7000
fõ;k 5200 lu,a 7000
úúO úhoï 2000 02 jreK yr 2000
.eKqï 12000 fmd,S 2000
^jreKf.a Kh i|yd fmd,S wh lsÍu&
wjYH jkafka
by; i|yka lreKq ie,ls,a,g f.k tu wdh;k wdxYsl f,cr l%uhg f,crh
kv;a;= ;rlafla hehs is;d"
I. fmdÿ f,cr .sKqï Kh.e;s f,cr md,k iys;j ish¿ f,cr .sKqï"
II. Kh .e;s f,cr .sKqï fmkajkak'
III. fmdÿ f,crfha fYaI msßlaiqula o Kh .e;s f,crfha fYaI ,ehsia;=jla
(29) ukq jHdmdrfha 2013 cq,s udifha Kh ysñhka yd iïnkaê; f;dr;=re my;
oelafõ'
ck' 01 g Khg ,o wdmiq f.jq
Kh ysñhd
fYaIh .ekqï jÜgï hejqï uqo,a
vhf,da.a 70"000 60"000 10"000 5"000 30"000
,skagka 40"000 80"000 20"000 10"000 70"000
fv,agd 30"000 50"000 10"000 7"000 45"000
fv,agd 50"000 30"000 5"000 10"000 30"000
190"000 220"000 45"000 32"000 175"000
wfkl=;a f;dr;=re
 Kh ysñhka úiska Kh .sKqï fjkqfjka my; mßÈ fmd,S wh lrk ,§
vhf,da.a 6"000 ,skagka 4"000
 f.jq uqo,a ;=< we;=<;a fv,agd ÿka 6"000 l fplam;la w.re ùh'
wjYH jkafka"
I. Kh ysñ md,l .sKqu iys; fmdÿ f,cr .sKqï
II. Kh ysñ f,cr .sKqï
III. udih wjidkfha § Kh ysñ fYaI ,hsia;=jla f.k Kh ysñ md,l .sKqug iudk
jk nj fmkajkak'
(30) kd,l iud.u ld¾hd,Sh WmlrK úl=Kk jHdmdrhls' fuu iud.fï 2006 ud¾;=
udifha Khg úl=Kqï yd Bg iïnkaO .Kqfokq my; oelafõ'
Èkh .Kqfokqj
2013-03-02 tlla re' 80"000 ne.ska mß.Kl y;rla iSñ; Ydka; iud.ug
úl=Kk ,§'
2013-03-03 2013-02-28 Èk Kh .e;sfhl=f.ka ,o re' 20"000 l fplam;la
nexl=j úiska w.re lrk ,§'
2013-03-05 m%o¾Ys; úl=Kqï ñ, re' 40"000 la jq frdakSfhda hka;%hla
fyauka;g úl=Kk ,§' úlsKsfï § 5] l fj<| jÜgula ,nd fok
,§'

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
2013-03-08 ydks jq mß.Klhla iSñ; Ydka; iud.u úiska wdmiq tjk ,§'

Page|13
2013-03-10 tlla re' 2"000 ne.ska jq .Kl hka;% 10la wcka;g úl=Kk ,§'
2013-03-12 w.re jq fplam; i|yd Kh.e;shdf.ka uqo,a ,enqKs'

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
2013-03-15 re' 1500l jÜgula ,nd §fuka miq fmnrjdß udifha úl=Kq

Page|14
NdKav i|yd Kh.e;sfhl=f.ka re' 100"000 la ,enqKs'
2013-03-18 fyauka;f.ka uqo,a ,enqKs'
2013-03-20 uqøK hka;% folla iSñ; wdisß iud.ug úl=Kk ,§' uqøK
hka;%hl m%o¾Ys; úl=Kqï ñ< re' 35"000 ls' fuu hka;%h
úlsKsfï § 10]l fj<o jÜgula ,nd fok ,§'
2013-03-22 iSñ; Ydka; iud.fuka uqo,a ,enqKs' uqo,a ,nd .ekSfï §
Ydka; iud.ug 5]l jÜgula ,nd ÿks'
2013-03-25 wcka;f.ka uqo,a ,enqKs'
2013-03-27 l,ska lmd yßk ,o fnd,a K hi|yd re8"000la ,enqKs'
2013-03-30 re' 5"000 l fnd,a Kh lmd yßk ,§
my; i|yka f;dr;=re imhd we;'
 ud¾;= udifha wdrïNl Kh .e;s fYaIh re'180"000la úh'
 wvudk Kh i|yd Kh.e;shkaf.ka 10] la fjkalrkq ,nhs'
 Kh .e;shka i|yd md,k .sKqula mj;ajdf.k hkq ,nhs'
 fnd,a Kh lmd yeÍï wvudk Kh fjka lsÍfï .sKqu uÕska lrkq ,nhs'
 iud.fï .sKqï jd¾Ih ud¾;= 31 jk Èfkka wjika fõ'
wjYH jkafka"
I. .Kqfokq úl=Kqï c’k,hl igyka lrkak
II. Kh.e;s ,eîï úYaf,aIK ;Srejla iys;j uqo,a fmdf;a ,eîï me;a;
III. Kh.e;s md,l .sKqu
IV. wvudk Kh fjkalSÍfï .sKqu
(31) id.r iud.u úÿ,s WmlrK" rEmjdySks úlsKsu lrk iud.uls' 2013 Tlaf;dïn¾
udifha Khg .eKqï yd iïnkaO f;dr;=re my; oelafõ'
Èkh .Kqfokqj
Tla' 05 wndkaia iud.ñka tlla re' 20"000la jq rEmjdyskS hka;%
05la .kq ,eîh' wvql< fj<| jÜgï 10]ls'
Tla' 07 Kh ysñhl= jq ,sjhs iud.fï f.úh hq;= Kh uqo, re'
40"000la mshùug re' 36"000la uqo,ska f.ùh'
Tla' 10 äðg,a iud.ñka tlal re' 40"000la ne.ska jq mß.Kl hka;%
05la .kq ,eîh' wvql< fj<| jÜgï 10]'
Tla' 13 kd,l iud.ñka f.k ;snq tlla re'5"000 ne.ska jq úÿ,s
mxld folla wdmiq heùh'
Tla' 17 wndkaia iud.ñka .kq ,enq rEmjdySks hka;%j,ska tlla
wdmiq heùh'
Tla' 18 úÿ,sh re'12"000l fplam;la f.ùh'
Tla' 20 wndkaia iud.ug f.úh hq;= b;sß uqo, 10] l jÜgula hgf;a
f.ùh'
Tla' 22 ÿ¾.d iud.ñka tlla re' 60"000 ne.ska .=jkaúÿ,s hka;%
10la .kq ,eîh'

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
Tla' 25 Khysñhl= jq Ydksld iud.ug fok ,o re' 10"000l fplam;

Page|15
w.re ù ;snqKs'
Tla 26 äðg,a iud.ug 10]l jÜgï hgf;a uq¨ Kh uqo, mshjd ouk
,§'
Tla 28 ufkdÊ iud.ñka tlla re' 3000 ne.ska Trf,daiq 10la .kq
,eîh'
Tla 30 fõ;k re' 25"000 la fplam;lska f.ùh'

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
wjYH jkafka"

Page|16
I. .eKqï c’k,h
II. Khysñ f.úï yd úhoï f.ùï ;Srejla iys;j f.ùï ck,h
III. 2013-10-01 Èk Kh.e;s fYaIh re' 80"000la f,ig f.k Khysñ md,l .sKqu
(32) jdikd fj<| jHdmdrfha 2013 Tlaf;dïn¾ udifha .Kqfokq jd¾;d .; l<
Wmfhda.S fmd;a fm<la iy Tlaf;dïn¾ 01 Èkg ;snq fYaIhka h'
fudag¾ r: re'300"000
Kh .e;sfhda re'120"000
Kh ysñfhda re'100"000
hka;% re' 90"000
uqo,a re' 50"000
Kh.e;s fYaI Khysñ
úl=Kqï c’k,h .eKqï c’k,h
,ehsia;=j ,ehsia;=j
,ysre 30"000 fv,agd 40"000 ,ysre 40"000 fv,agd 60"000
;ß÷ 40"000 isx.¾ 30"000 ;ß÷ 60"000 isx.¾ 40"000
k§ld 50"000 Wmd,s 30"000 k§ld 50"000 Wmd,s 30"000
120"000 100"000 p;=ßld 30"000 ,smagka 40"000
uq¨ uq¨
180"000 170"000
úl=Kqï .eKqï

wdmiq tjqï c’k,h wdmiq .ekqï c’k,h

,ysre 5"000 fv,agd 4"000
k§ld 8"000 Wmd,s 5"000
tl;=j 13"000 9"000

fmdÿ c’k,h
wxlh úia;rh yr ner
01 fnd,a Kh yr 6"000
p;=ßld 6"000
^Kh j,ska fldgila fnd,a Kh lmd
yeÍu&
02 ;r÷ yr 4"000
,o fmd,Sh 4"000
^;ß÷f.ka fmd,sh wh lsÍu&
03 ,eìh hq;= ì,a yr 10"000
k§ld 10"000
^ì,lska uqo,a ,eîu&
04 isx.¾ yr 15"000
f.úh hq;= ì,a 15"000
^f.úh hq;= ì,lska uqo,a mshùu&
05 úÿ,sh yr 7"000
WmÑ; úÿ,sh 7"000
^úÿ,sh f.úh hq;= m%udKh
.e<mSu&

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh

Page|17

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
,eìï c’k,h

Page|18
úYaf,aIK ;Sre
ÿka
úia;rh jákdlu Kh.e;s
úúO jÜgu
,eîï
w;amsg
70"000 70"000
úl=Kqï
;ß÷ 30"000 30"000 5"000
,o l=,S 20"000 20"000
kv;a;= 10"000 10"000 2"000
p;=ßld 20"000 20"000 3"000
,ysre 15"000 15"000 1"000
165"000 75"000 90"000 11"000

f.ùï c’k,h
úYaf,aIK ;Sre
,o
úia;rh jákdlu Khysñ
úúO jÜgu
,eîï
w;amsg
30"000 30"000
.eKqï
fv,agd 25"000 25"000 5"000
isx.¾ 20"000 20"000 2"000
Wmd,s 10"000 10"000 1"000
f.j,a l=,S 25"000 25"000
Hka;% 60"000 60"000
170"000 55"000 115"000 8"000

wjYH jkafka"
wdxYs; f,acr .sKqï l%uh mj;ajdf.k hkafka kï"
^w& fmdÿ f,cr .sKqu Kh.e;s iy Khysñ md,l .sKqu iuÕ

^wd& Kh.e;s f,crh yd Khysñ f,crh

^we& 2013-10-31 Èkg fmdÿ f,cr fYaI msßlaiqula iy Kh.e;s f,cr fYaI
,ehsi;=j o" Kh ysñ f,cr ,ehsia;=j o fmkajkak'

(33) “yemSfõ” jHdmdrfha 2013 Tlaf;daïn¾ udifha Kh .e;shka iïnkaOj idrdxY

.; f;dr;=re my; olafõ'
ffoksl ,eìï c’k,fhka
2013-01- wdmiq tjqï
úl=Kqï
Kh .e;shd 01 oskg c’k,fha ,o ÿka
fmdf;a
fYaIh tl;=j uqo,a uqo,a
tl;=j
i. fidkd,s 20"000 75"000 10"000 35"000 5"000
ii. Okxch 30"000 80"000 5"000 42"000 8"000
iii. Wuhx.d 45"000 110"000 8"000 33"000 2"000
iv. frdIdka 25"000 70"000 10"000 28"000
10"000
v. mfndaOd 60"000 15"000 7"000 1"000
^yr&

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh

Page|19

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
wfkl=;a f;dr;=re"

Page|20
 fidkd,sf.a re' 10000 fmd,shla o" Okxchf.ka re' 5000l fmd,shla wh
l<y'
 mfndaOdf.a Kh j,ska re' 4000l Kh fnd,a Kh f,ig lmd yßk ,§'
 Wuhx.df.a Khysñ f,cr .sKqula iuÕ re' 5000l m%;sigyka fhdok ,§'
 ish¨ Kh .e;shkag 10]l wvudk Kh m%;smdokh mj;ajdf.k hhs'
wjYH jkafka"
I. wdxYsl f,acrhla ls%hd;aul jkafka kï"
^w& fmdÿ f,acrfha Kh.e;s md,l .sKqu we;=¿j wod< .sKqï my; fYaIhka
o ie,ls,a,g .kak'

uqo,a 45"000 fudag¾ r: 300"000

f.j,a l=<S200"000 nexl= Kh 70"000

by; fYaIj,g wu;rj my; .Kqfokqj o ie,ls,a,g .kak'

01 f.j,a l=,s uqo,ska f.õjd23"000

02 úÿ,sh úhoï 16"000

03 fõ;k 30"000

04 .eKqï ^uqo,g& 120"000

^wd& Kh.e;s f,cr .sKqï

II. 01 2013-01-01 Èkg fmdÿ f,crfha wdrïNl c’k,a igyka

02 2013-10-31 Èkg fmdÿ f,cr fYaI msßlaiqu
03 2013-10-31 Èkg Kh.e;s fYaI ,ehsia;=j
III. 2013 Tlaf;dïn¾ uig wvudk Kh fjka lsÍfï .sKqu
^fnd,a Kh wvudk Kh tlu .sKqul .,mkafka kï&

(34) i÷ka iud.u fmdÿ f,crfha Kh.e;shka i|yd md,k .sKqula mj;ajd .kS'
2013 ud¾;= 01 Èkg Kh .e;s Wmf,crfha my; fYaIhka ;snqKs' tÈkg md,k
.sKqfï fYaIh Kh .e;s Wmf,crfha fYaIj, tl;=jg iudk úh'
re'
u,skao 40"000
ñ,skao 30"000
,ysre 20"000
.dñKs ^5"000&
85"000

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
2013 ud¾;= udih ;=< § Kh.e;shkag wdod<j isÿjq .Kqfokqj, úia;r my; §

Page|21
we;'
úl=Kqï ,o uqo,a ÿka jÜgï wdmiq tjqï
Kh.e;shd
^re'& ^re'& ^re'& ^re'&
u,skao 70"000 100"000
ñ,skao 80"000 60"000 2"000 3"000
,ysre 20"000 30"000 2"000 5"000
.dñKs 15"000 10"000
rejka 15"000 15"000 5"000
200"000 215"000 4"000 13"000

w;sf¾l f;dr;=re"
 ñ,skaog isÿ l< re' 20"000 úl=Kqï jerÈulska by; fmkajk u,skaof.a
úl=Kqï jákdlfuys we;=<;a lr we;'
 2013 ud¾;= 31 oskg we;s ,ysref.a fYaIh wh lr .; fkdyels jq w;r" th
,shd yßk ,§'
 2012 foieïn¾ udifha § fYaIh ,shd yßk ,o Kh .e;shkaf.ka re' 10"000
la 2013 ud¾;= udih ;=, § ,enqks'
 iEu udihla wjidkfha §u Kh .e;s fYaIh u; 5]jk fia fnd,a Kh yd wvudk
Kh .sKqfï fYaIh .e<mSu iud.fï m%;sm;a;sh fõ'
wjYH jkafka"
I. 2013 ud¾;= udih i|yd Kh .e;s md,k .sKqu"
II. 2013-03-31 Èkg Kh.e;s f,cr fYaI f,LKh
III. 2013 ud¾;= udih i|yd fnd,aKh wvudk Kh .sKqu
(35) 2013 ud¾;= udih i|yd iud.ul Kh .e;s f,crfhka Wmqgd .;a f;dr;=re my;
§ we;'
wdmiq
2013-03-01 uqo,a lmd y, 2013-30-31
Kh.e;shdf.a úl=Kqï tjq
Èkg fYaIh ,eîï fnd,a Kh Èkg fYaIh
ku ^re'& úl=Kqï
^re'& ^re'& ^re'& ^re'&
^re'&
wu,a 10"000 @ 45"000 5"000 10"000
cdkl 25"000 45"000 50"000 @ 15"000
Ydka; 15"000 40"000 35"000 @
iqksu,a 20"000 50"000 60"000 @ 5"000

w;sf¾l f;dr;=re"
 miq.sj udifha fnd,a Kh f,i Kh.e;sfhl=f.ka lmdy< re' 8"000 l fYaIh
Tyq úiska ud¾;= udifha È f.jk ,§'
 udih w. Kh .e;s fYaIh u; 5]l wvudk Kh f,i fjka lsÍu iud.fï
m%;sm;a;sh fõ'
wjYH jkafka"
I. by; Kh.e;s f,aLkfha ^@& ,l=K fhdod we;s ;ekays ;sìh hq;= jákdlï

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
II. WmÑ; moku yd uqo,a moku wkqj ud¾;= udih i|yd úl=Kqï wdodhu fjk

Page|22
fjku
III. fnd,a yd wvudk Kh fjka lsÍfï .sKqu
IV. udih wjidkfha § Kh .e;shkaf.a Y=oaO jeäúu fyda wvqùu

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
(36) iqrdÊ fj<| jHdmdrfha Kh.elshka iïnkaO f;dr;=re my; oelafõ' 2013

Page|23
wf.daia;= udihg wod, fõ'
2013 lmdy<
Khg úl=Kqï wdmiq
Kh.e;shd wf.da 01 ,o uqo,a ÿka jÜgï fnd,a
fYaIh
^re'& tjqï
Kh
Oïñl 50"000 100"000 50"000 4"000 5"000
nkaÿ 80"000 80"000 30"000 3"000 8"000
khkS 20"000 50"000 35"000 2"000 4"000
bIdr 20"000 30"000 20"000 10"000 2"000 2"000
^8"000&
;s<sKs 40"000 25"000 3"000
ner
162"000 300"000 160"000 13"000 15"000 6"000

w;sf¾l f;dr;=re
 Oïñl Kh i|yd re' 6"000la yd nkaÿ K h i|yd re' 5"000l fmd,S ckjdß
udihg wh lsÍug ;SrKh lr we;'
 nkaÿf.a Kh j,ska re' 4"000la Kh ysñ f,crh iuÕ m%;sigyka fhdod we;'
 Oïñl úksuh ì,a m;lska re' 10"000la f.jd ;sfí'
 ;s,sKs ,o uqo,aj, ;snq re' 5"000l fpla m;la w.re ù we;'
wjYH jkafka
I. Kh.e;s md,l .sKqu yd Kh.e;s f,crh ms<sfh, lr md,l .sKqu iuÕ tlÕjk
nj fmkajkak'
(37) my; i|ykajkafka úl=ï jHdmdrfha 2013 Tlaf;dïn¾ 01 Èkg Wmqgd .kakd ,o
fYaI iuyrls'
re
fudg¾ r: 500"000
hka;% 400"000
Kh.e;sfhda 250"000
Khysñfhda 200"000
nexl=j 240"000
nexl= Kh 200"000
Kh.e;sfhda re Khysñfhda re
wekagka
kqjka 100"000 70"000
iud.u
pdur
nqjka 90"000 60"000
iud.u
jdikd
rejka 60"000 70"000
iud.u
250"000 200"00

úl=Kqï c’k,h .eKqï c’k,h wdmiq tjqï wdmiq hejqï

c’k,h c’k,h
wekagka wekagka
kqjka 120"000 70"000 kqjka 30"000 10"000
iud.u iud.u
cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
pdur pdur
nqjka 80"000 60"000 nqjka 20"000 15"000

Page|24
iud.u iud.u
jdikd
rejka 100"000 40"000 50"000 25"000
iud.u
300"000 170"000

,eìï c’k,h
úYaf,aIK ;Sre
ÿka
úia;rh jákdlu Kh.e;s
jÜgï úl=Kqï úúO
,eîï
kqjka 6"000 50"000 50"000
úl=Kqï 60"000 60"000
nqjka 4"000 30"000 30"000
,o f.j,a
10"000 20"000
l=,S
rejka 2"000 20"000 20"000
12"000 170"000 60"000 100"000 20"000

f.úï c’k,h
úYaf,aIK ;Sre
,o
úia;rh jákdlu Khysñ
jÜgï .ekqï úhoï j;alï
f.úï
wekagka
5"000 40"000 40"000
iud.u
jßmkï 10"000 10"000
.ekqï 50"000 50"000
hka;% ñ<
10"000 100"000
§ .ekqï
pdur
6"000 70"000 70"000
iud.u
fõ;k 20"000 20"000
11"000 290"000 50"000 110"000 35"000 100"000

fmdÿ c’k,h
wxl úia;rh yr ner
01 fnd,a Kh yr 10"000
rejka 10"000
^fnd,a Kh lmd
yeÍu&
02 rejka yr 15"000
,o fmd,S 15"000
^rejka fmd,S
wh lsÍu&
03 f.jq fmd,S yr 8"000
wekagka 8"000
^wekagka fmd,S
wh lsÍu&
igyk

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
 ish¨ f.úï fplam;a uÕska muKla isÿ flf¾'

Page|25
 ish¿ ,eîï nexl= .; flf¾'
wjYH jkafka"
I. wdrïNl c’k,a igyka yd m%d.aOkh fidhkak'
II. Kh.e;s md,l $ Khysñ md,l .sKqï iy fmdÿ f,cr .sKqï
III. Kh.e;s f,crh yd Khysñ f,crh
IV. Kh.e;s fYaI ,ehsia;=j $ Khysñ fYaI ,ehsia;=j
V. fmdÿ f,crfha fYaI msßlaiqu

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
(38) ÿ¾.d iud.fï Khysñhka iïnkaO f;dr;=re my; oelafõ' 2013 Tlaf;dïn¾

Page|26
udihg wod< fõ'

Kh ysñhd 2013 Tla f.jq wdmiq lmd y<

Khg .eKqï ,o jÜgï
$iud.u 01 fYaI uqo,a hejqï Kh
wndkaia 50"000 80"000 35"000 4"000 5"000
Wmd,S 60"000 40"000 48"000 5"000 7"000
vhf,da.a 70"000 50"000 25"000 3"000 2"000
äðg,a 40"000 20"000 20"000 2"000 3"000
iaud¾Ü 30"000 40"000 10"000 2"000 3"000 1"000
250"000 230"000 130"000 16"000 15"000 3"000

wfkla f;dr;=re
 wndkaia Kh i|yd re' 5"000la yd Wmd,s Kh i|yd re' 4"000l fmd,S
Tlaf;dïn¾ udihg whlr we;'
 vhf,d.a iud.ug úksuh ì,am;lska re' 8"000la f.jd ;sfí' fuys§ ,o jÜgï
4"000ls'
 äðg,ag f.jq uqo,a ;=< ;snq re' 6"000l fplam;la w.re ù we;'
 iaud¾Ü iud.u Kh.e;s f,crh iuÕ re 10"000la m%;sigyka fhdod we;'
wjYH jkafka"
I. Khysñ md,l .sKqu yd Khysñ f,crh ms<sfh, lr md,l .sKqu iuÕ tlÕjk nj
fmkajkak'

(39) pïmsl fj<| jHdmdrfha 2013-10-01 Èk § my; Kh.e;s fYaI olakg ,enqKs'
Kh.e;sfhda
wñ, 30"000
l<K 20"000
oñ;a 30"000
uqo,a fYaIh 140"000
nexl= fYaIh 130"000
udifha Kh .Kqfokqj, idrdxYh
Khg úl=Kqï l< ,o uqo,a ,o wdmiq
Kh.e;shd
úl=Kqï Èkh uqo,a Èkh tjqï
wñ, 40"000 Tla 05 30"000 Tla 10 5"000
l<K 50"000 Tla 08 29"000 Tla 12 2"000
oñ;a 30"000 Tla 15 48"000 Tla 20
wixl 20"000 Tla 17 9"000 Tla 25 2"000
rx.k 40"000 Tla 20 27"000 Tla 28
180"000 143"000 9"000
wfkl=;a f;dr;=re
 Èk 15 ;=< Kh mshùï lrk Kh.e;shkag 10] l jÜgï ysñ h'

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'
 Janak k jayasundara ' G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh '
Accounting – Janak k jayasundara G. C. E Advanced Level' cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh
 2010-10-01 Èk mj;sk Kh.e;shka ish,a,g NdKav úl=Kd we;af;a 2010

Page|27
iema;eïn¾ m<uq i;sh ;=<h'
 rx.k Khj,ska 5"000la fnd,a Kh f,ig lmd yeÍug ;srKh l<y'
 wvudk Kh fjka lsÍu Kh.e;shkag 10]la f,ig ks;ru mj;ajdf.k hkq ,nhs'
 udih ;=< § re' 40"000la nexl= .; lr we;s w;r 10"000l fplam;a uqo,a
lr f.k we;'
 fnd,a Kh yd wvudk Kh tlu .sKqul .e,mqï lrhs'
 udifha uqo,ska yd fplam;aj,ska l< f.ùï
f.j,a l=,S 10"000
úÿ,sh ^fplam;a& 20"000
fõ;k 25"000
hka;% ñ, § .ekSï^fplam;a&60"000
wjYH jkafka
I. úl=Kqï c’k,h
II. wdmiq tjqï c’k,h
III. uqo,a .sKqu
IV. Kh.e;s f,cr .sKqï
V. Kh.e;s md,k .sKqï
VI. nexl= .sKqu
VII. wvudk Kh fjka lsÍfï .sKqu

cdkl fla' chiqkor - w' fmd' i' ^Wiia fm<& - .sKqï lrKh ' Janak
k jayasundara 'G. C. E Advanced Level Accounting ' cdkl fla' chiqkor - w' fmd'
i' ^Wiia fm<& - .sKqï lrKh ' Accounting – Janak k jayasundara G. C. E Advanced Level'