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

Njrpa ntspf;fs epiyak; njhz;ilkhdhW

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

fzf;fL
P Three Hours
33 T I,II
Accounting Gr -12 (2023)

mwpTWj;jy;fs;:- Rl;nlz; :.....................................

 vy;yh tpdhf;fSf;Fk; tpil vOJf.
guPl;rfupd; cgNahfj;jpw;F kl;Lk;
 01 njhlf;fk; 15 tiuAs;s tpdhf;fSf;F rupahd
tpiliaj; Nju;e;njLj;J mjd; ,yf;fj;ij tpdhj;jhs; 1 ,w;fhf
tpdhtpd; vjpNuAs;s Gs;spNfhl;bd; kPJ vOJf. tpdh ,y Gs;spfs;
 16 njhlf;fk; 25 tiuAs;s tpdhf;fSf;Fupa 01 – 15
RUf;fkhd tpiliag; Gs;sp Nfhl;bd; kPJ vOJf.
16 - 25
 xt;nthU tpdhTf;Fk; rkkhd Gs;spfs; cupj;jhFk;.
nkhj;jk;
 Nkyjpf thrpg;G Neuk; 10 epkplq;fs;

gFjp – I
01) tzpfnkhd;iw ghjpf;Fk; #oy; fhuzpfSk; mtw;wpd; khwpfSk; fPNo jug;gLfpd;wJ.
#oy; fhuzpfs; khwpfs;
1. murpay; nghUshjhu #oy; A. fzf;fPl;L fzf;fha;T epakrl;lk;
2. njhopy;rhu; kw;Wk; El;gr;#oy; B. rdj;njhifAk; ghy;NtWghLk;
3. rl;l#oy; C. fzpdp kw;Wk; jfty; njhopDl;gk;
4. r%f fyhrhur; #oy; D. tup kw;Wk; ehzaf;nfhs;if
5. njhopDl;g #oy; E. fzf;fPl;L epakq;fSk; El;gq;fSk;
fzf;fPl;L #oYf;F nghUj;jkhd khwpfspd; xOq;Ftupirahf miktJ?
1) B, A, C, D, E 2) D, A, E, B, C 3) A, B, E, D, C
4) C, B, D, A, E 5) D, E, A, B, C ( )

02) ghZ[h vd;gtu; jdJ tpahghuj;jhy; ngwg;gl;l flDf;fhd khjhe;j jtiz

nfhLg;gdthd &100000 ,id jdJ nrhe;j gzj;jpypUe;J nrYj;jpAs;shu;. jtiz
nfhLg;gdTf;Fs; cs;slq;fpAs;s tl;b & 25000 MFk;. ,f;nfhLf;fy; thq;fypd; Njwpa
tpisit fhl;Lk; fzf;fl P ;L rkd;ghL vJ?
nrhj;Jf;fs; = nghWg;Gf;fs; + cupikahz;ik
1) 0 -75000 +75000
2) 0 -100000 +100000
3) +75000 0 +75000
4) -100000 -100000 0
5) -100000 -75000 -25000
( )

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03) gpd;tUk; vz;zf;fUf;fspy; vJ tUl KbtpYs;s ruf;fpUg;ig fpuaj;jpdJk; Njwpa

Njwj;jf;f ngWkjpapdJk; Mff;Fiwe;j ngWkjpapy; ,dq;fhz;;gjw;fhd mbg;gilia
toq;FfpwJ.
1) Njwy; vz;zf;fU 2) ml;LW vz;zf;fU 3) Kd;ndr;rupf;if vz;zf;fU
4) fhy mstPL 5) Njhw;wj;jpYk; ghu;ff
; fUj;J Kf;fpaj;Jtk;
( )

04) gtpj;jpuh tzpfj;jpd; 31/03/2022 ,y; gpupj;njLf;fg;gl;l kPjpfs; gpd;tUkhW

31/03/2021 31/03/2022
tpahghu nfhLf;Fkjp 63000 70000
ruf;fpUg;G 30000 30000
Mz;L fhyg;gFjpf;Fupa tpw;gid & 350 000
tpahghu nrd;kjpahsUf;F nrYj;jpa fhR & 283000 MFk;.
nghUl;fs; fpuaj;jpy; 25% ,yhgk; Nru;j;J tpw;gid nra;ag;gLfpwJ.
31/03/2022 ,y; ,Wjp jpdj;jpy; tzpfj;jpNyw;gl;l jPaopT fhuzkhf xU gFjp ,Ug;Gfs;
moptile;jJld; fhg;GWjp fk;gdp moptile;j ,Ug;gpd; 90% ,id ,og;gPlhf jUtjhf
cWjpaspj;jJ. moptile;j ,Ug;gpd; ngWkjp> jPaopT el;lj;jpd; ngWkjpapid KiwNa
fhl;Lf.
1) & 40000> & 4000 2) & 10000> & 1000 3) & 50000> & 5000
4) & 30000> & 3000 5) & 60000> & 6000 ( )

05) it~hyp tpahghunkhd;W jdJ vy;yh nfhLf;fy; thq;fy;fisAk; tq;fp eilKiw

fzf;fpDlhf Nkw;nfhs;fpwJ.
2020 khu;r; khjj;Jf;fhd fhRf; nfhLf;fy; thq;fy;fspd; RUf;fk; gpd;tUkhW
tpguk; & „000‟
01/03/2020 ,y; fhRkPjp 100
31/03/2020 ,y; fhR ngWtdT ehNsL nkhj;jk; 1200
31/03/2020 ,y; fhR nfhLg;gdT ehNsL nkhj;jk; 900

04/04/2020 ,y; ngwg;gl;l 2020 khu;r; khj tq;fpf;$w;wpd; RUffk;;

tpguk; & „000‟
01/03/2020 ,y; kPjp 100
t#ypf;fg;gl;l fhNrhiy 1000
nrYj;jg;gl;l fhNrhiy 750
epiyahd itg;G tl;b (Neub itg;G) 200
epiyapay; fl;lis nfhLg;gdT 50
Neub itg;G> epiyapay; fl;lis nfhLg;gdTfs; tq;fpf;$w;iw ngw;w gpd;dNu
Gj;jfq;fspy; gjpag;gLfpd;wd.
01/03/2020 ,y; t#ypf;fg;glhj / rku;g;gpf;fg;glhj fhNrhiy vJtk; fhzg;gltpy;iy.

it~hyp tpahghuj;jpd; 31/03/2020 ,y; fhRf;fl;Lg;ghl;L fzf;fpd; rPuhf;fpa kPjp?

1) & 300000 2) & 350000 3) & 500000
4) & 550000 5) & 300000 ( )

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06) ,t; tpahghuj;jpd; 2020 khu;r; khjj;Jf;fhd fhrf; nfhLf;fy; thq;fy; njhlu;gpy; gpd;tUk;
$w;Wf;fspy; vit rupahdit?
A – 2020 khu;r; khj fhR ngWtdT nkhj;jk; & 1400000
B – 2020 khu;r; khj fhR nfhLg;gdT nkhj;jk; & 950000
C – 31/03/2020 ,y; Njwhj fhNrhiyfs; & 150000
D - 31/03/2020 ,y; jPu;itahfhj fhNrhiy & 200 000
1) A, B, C, D Mfpad vy;yhk; 2) A, B kl;Lk; 3) A, C kl;Lk;
4) A, C, D kl;Lk; 5) C, D kl;Lk; ( )

07) 1890k; Mz;L gq;Flik fl;lis rl;lj;jpd; 24k; gpupTf;fika gpd;tUk; $w;Wfspy;
rupahdJ / rupahdit?
A – gq;fhsu; gq;Filikf;F toq;fpa fld;fSf;F 5% tUlhe;j tl;bf;F
cupj;Jilatuhthu;.
B – gq;fhsuhy; Kfhikf;F toq;fg;gLk; gq;fspg;gpw;F rk;gsk; ngw
cupj;Jilatuhthu;
C – gq;fhsu; jdJ nrhe;j epjpapypUe;J gq;Filikf;fhd nryit nra;jpUg;gpd; mij
kPsg;ngw cupj;Jilatuhthu;.
D– ,isg;ghw;wypd; NghJ nrYj;j Ntz;ba njhifahdJ epYitahf
,Uf;Fkhapd; mjw;F 5% tUlhe;j tl;bf;F gq;fhsu; cupj;Jilatuhthu;.
1) A, B, C, D Mfpa vy;yhk; 2) A,B kl;Lk; 3) A, C kl;Lk;
4) A, C, D kl;Lk; 5) A, B, C kl;Lk; ( )

08) ju;~pfh tpahghukhdJ fzf;Fg; Gj;jfq;fis Kiwahf NgZtjpy;iy gpd;tUk;

jfty;fs; 31/03/2020 ,y; Kbtile;j tUlj;Jld; njhlu;gilathFk;.
& „000‟
01/04/2019 ,y; ,Ug;G 140
31/03/2020 ,y; ,Ug;G 170
tpw;gid 1050
nfhs;tdT jpUk;gy;fs; 50
cl;Rikf;$yp 40
ju;~pfh tpahghukhdJ tpw;gid tpiyapy; 20% ,yhgk; itj;J nghUl;fis tpw;gid
nra;fpwJ. 31/03/2020 ,y; Kbtile;j tUlj;Jf;fhd nfhs;tdTfs; ahJ?
1) & 840000 2) & 880000 3) & 915000
4) & 920000 5) & 955000 ( )

09) juzpfh tpahghuk; xU jdpAilik tpahghukhFk;. ,e; epWtdj;jpd; Copau; Nrkyhg

epjpaj;jpw;F (EPF) njhopy; jUeu; kw;Wk; njhopyhsu;fs; gq;fspg;Gfs; KiwNa 15%, 10%
MFk;. 31/03/2021 Kbtile;j tUlj;jpw;fhf tzpfj;jhy; nrYj;jg;gl;l Njwpa rk;gsk; &
1800000 MFk;. nkhj;j rk;gsj;jpypUe;jhd fopg;gdT EPF ,w;fhd Copau; gq;fspg;G
kl;LNk MFk;. 31.03.2021,y; Kbtile;j tUlj;Jf;fhd rk;gsr; nryT kw;Wk; EPF
nryT ahJ?
rk;gsr; nryT (& „000‟) EPF nryT (& „000‟)
1) 1800 270
2) 1800 300
3) 2000 300
4) 2000 500
5) 2400 360
( )

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10) gpd;tUk; jfty;fs; 31/03/2021 ,y; Kbtile;j tUlj;Jf;fhd mgp~h ntJg;gfj;jpd;

fzf;Fg; Gj;jfq;fspypUe;J gpupj;njLf;fg;gl;lit MFk;.
& „000‟
01/04/2020 ,y; %y;nghUs; ,Ug;G 100
31/03/2021 ,y; %yg;nghUs; ,Ug;G 70
%yg;nghUs; nfhs;tdT 130
,t;tUlj;jpy; eilKiw Ntiyapy; mjpfupg;G 15
Neu; $ypfpuak; 70
cw;gj;jp myFfs; kPjhd ,iwf;nfhLg;gdT 30
njhopw;rhiy Nke;jiy 35
eilKiw NtiyahdJ nkhj;j cw;gj;jpf;fpuaj;jpd; mbg;gilapy; kjpg;gplg;gLfpwJ.
31/03/2021 ,y; Kbtile;j tUlj;Jf;fhd %yf;fpuak; kw;Wk; nkhj;j cw;gj;jpfpuak; ahJ?
%yf;fpuak; (& „000‟) nkhj;j cw;gj;jpfpuak; (& „000‟)
1) 200 220
2) 200 250
3) 215 250
4) 260 280
5) 260 310
( )

11) cjtpf;fuq;fs; eyd;Gup Nritfs; rq;fj;jpd; 31/12/2020 ,y; Kbtile;j tUlj;Jf;fhd

gpd;tUk; jfty;fs; jug;gl;Ls;sd.
tpguk; & „000‟
01/01/2020 ,y; ngwNtz;ba re;jh 192
01/01/2020 ,y; Kw;gzkhf ngw;wre;jh 60
eilKiw tUlj;jpy; ngw;w re;jh
2019 tUlj;Jf;fhdJ 144
2020 tUlj;Jf;fhdJ 1092
2021 tUlj;jf;fhdJ 108
31/12/2020 ,y; ngwNtz;ba re;jh 96
31/12/2020 ,y; Kbtile;j tUlj;Jf;fhf ,dq;fhzg;gl;l re;jh tUkhdk;
1) & 1200000 2) & 1092000 3) & 1308000
4) & 1344000 5) & 1488000 ( )

12) n~uhdh tzpfj;jpd; rpy;yiwf; fhR fl;Lepjp njhlu;gpyhd jfty;fs; gpd;tUkhW

rpy;yiw fhR fzf;F kPjp
01/01/2021 & 4000
31/01/2021 & 2000
fl;Lepjp kPs;epuk;gy; 01/01/2021 &11000
rpy;yiw fhR fl;Lepjp kPs;ospg;G njhif 2500 &ghthy; mjpfupf;fg;gLkhapd; 01/02/2021
,y; kPs;epug;gg;gLk; njhif vt;tsT?
1) & 19000 2) & 17500 3) & 15500
4) & 11000 5) & 2000 ( )

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13) rhspdp epWtdj;jpdhy; & 160 000 fpuak; nfhz;l ,Ug;Gf;fs; “tpw;gidapd;Nwy; jpUg;gp
mDg;Gf” vd;w mbg;gilapy; &200000 tpw;gid tpiyapy; mDg;gpaJld; ,jid
tUlj;Jf;fhd fld; tpw;gid vdTk; fzf;fplg;gl;ld. ,jdbg;gilapy; ,e; epWtdj;jpd;
fzpg;gplg;gl;l tUlj;jpw;fhd ,yhgk; & 500000 MFk;. vt;thwhapDk; ,yhgj;ijf;
fzpg;gL
P nra;j gpd;Ng Nkw;$wpa mbg;gilapy; mDg;gpa ,Ug;Gf;fspd; ½ gq;F tpw;gid
nra;ag;gltpy;iy. fzf;fhz;L KbtpNy ,itfis jpUg;gpaDg;Gk; fhyk;
Kbtilatpy;iynad;Wk; njupa te;jJ. ,t;tUlj;jpd; rupahd ,yhgk; vd;d?
1) & 300000 2) & 340000 3) & 460000
4) & 500000 5) & 480000 ( )

14) fzf;fPl;bd; gpujhd Nehf;fk; ahJ?

1) fzf;fPl;L myFfs; njhlu;gpy; Kfhikahsu;fSf;F jPu;khdq;fis Nkw;nfhs;s
Njitahd nghUshjhu jfty;fis njhlu;ghly; nra;tJ
2) fzf;fPl;L myFfs; njhlu;gpy; ntspafg; gpuptpdtu;fs; jPu;khdq;fis Nkw;nfhs;s
Njitahd nghUshjhu jfty;fis njhlu;ghly; nra;tJ
3) epWtdnkhd;wpd; vy;yhf; nfhLf;fy;thq;fy;fisAk; fzf;Fg; Gj;jfq;fspy; gjpjy;
4) epWtdnkhd;wpd; nfhLf;fy; thq;fy;fis gjpjy;> tifg;gLj;jy;> RUf;Fjy; Mfpad
5) fzf;fPl;L myFfs; njhlu;gpy; mf;fiw nrYj;Jk; gpuptpdu;fs; jPu;khdq;fis
Nkw;nfhs;tjw;F Njitahd nghUshjhu jfty;fis njhlu;ghly; nra;tJ
( )

15) 2019 brk;gu; khjk; 31 ,y; cs;sthW ifapUg;gpid Fiwj;J kjpg;gplyhdJ 2019,2020
Mz;Lf;fhd ,yhgj;ij KiwNa
1) mjpfupf;Fk;> mjpfupf;Fk; 2) FiwAk;> FiwAk;
3) mjpfupf;Fk;> FiwAk; 4) FiwAk;> mjpfupf;Fk;
5) khwhJ> khwhJ ( )

 16 njhlf;fk; 25 tiuahd tpdhf;fSf;F rUf;fkhd tpil jUf.

16) gpd;tUk; $w;Wf;fs; epjpf;fzf;fPl;Lld; njhlu;Gilaitahapd; “rup” vdTk;
njhlu;gw;witahapd; “gpio” vdTk; Fwpg;gplTk;
rup / gpio
A) tuyhw;W jfty;fs;> vjpu;T$wy; jfty;fSk;
gad;gLj;jg;gLfpd;wd
B) ,J fzf;fl P ;L epakq;fs;> rl;lq;fSf;F mikthf
jahupf;fg;gLfpwJ.
C) ,J epWtd Kfhikahsu;fs; jPu;khdk; vLf;f Njitahd
jftiykl;Lk; toq;FfpwJ.
D) ,J ntspaf kw;Wk; cs;sf jug;gpduJ NjitfSf;F
gad;gLj;jf;$baJ

17) fPNo jug;gl;l %yg;gjpNtLfSf;F nghUj;jkhd %y Mtzq;fis Fwpg;gpLf.

%yg;gjpNtLfs; %y Mtzk;
A) rpy;yiwfhR nfhLg;gdT ehNsL ……………………………………………..

B) cl;jpUk;gy; ehNsL ……………………………………………..

C) nghJ ehl;Fwpg;NgL ……………………………………………..

D) fhR ngWtdT ehNsL ……………………………………………..

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18) m) epjpf;$w;wpy; nrhj;njhd;iw ,dq;fhZk; nghUl;L jpUg;jpg;gLj;j Ntz;ba mtrpakhd

,uz;L epajpfis Fwpg;gpLf.

1. ……………………………………………………………………………………………………...
2. ……………………………………………………………………………………………………...

M) fld;gl;Nlhu; kPjpahd & 15000 ,id KOikahf jPuT ; nra;Ak; NghJ fld;gl;Nlhuplk;
,Ue;J 13500 &gh Vw;Wf;nfhs;sg;gl;lJ. ,f; nfhLf;fy; thq;fypy; cs;s kiwKf
gjptpw;fhd ehl;Fwpg;G gjpit jUf. (tpsk;gy; Njitapy;iy)

………………………………………………………………………………………………………….

19) fPNo jug;gl;l “fhu;j;jpfh” tpahghuj;jpd; gpd;tUk; tUkhdf;$w;wpy; A, B, C kw;Wk; D vd;w

Mq;fpy vOj;Jf;fshy; Fwpj;Jf; fhl;lg;gLk; xt;nthU tplaj;jpw;Fk; gpuNahfpf;ff;$ba
fzf;fPl;L vz;zf;fUit milahsq;fhz;f.
fhu;j;jpfh tpahghuj;jpd; - (A)
31/03/2020 ,y; KbtilAk; tUlj;jf;fhd tUkhd$w;W - (B)
& „000‟ – (C)
tpw;gidfs; xxx
- (D)
tpw;gid fpuak; (x x x)
nkhj;jk; ,yhgk; xxx

A - …………………………………… C - ……………………………………

B - …………………………………… D - ……………………………………

20) gpd;tUk; $w;Wf;fs; rupah my;yJ gpioah vd Fwpg;gpLf.

1) guPl;ir kPjp rkg;gLj;jyhdJ vy;yh fzf;fPl;L gjpNtLfSk; rupahf Ngzg;gLfpwJ
vd;gij Fwpg;gpLfpd;wJ. ( )
2) epjpf;$w;Wf;fspy; cs;s vy;yh $w;Wf;fSk; epYit mbg;gilapy; jahupf;fg;gL
fpd;wd. ( )
3) nfhLf;fy; thq;fy;fis ,dq;fhzy; vd;gJ tzpfnkhd;wpd; fzf;fl
P ;L
nrad;Kiwapd; Muk;gg;gb MFk;. ( )
4) tzpfnkhd;wpd; epjpawpf;iffspd; cs;slf;fkhdJ tzpfj;jpy; jhf;fj;jpid Vw;gLj;Jk;
#oy; fhuzpfspy; Vw;gLk; khw;wq;fis nghWj;J khw;wkilAk; ( )

21) & 21000 tpw;gid tpiyg;gl;banyhd;W tpw;gidfs; ehNsl;by; & 12000 vd

gjptplg;gl;lJld; ,J nghJg;NgNul;Lf;F khw;wg;gl;Ls;sJ.
m) NkNy $wg;gl;l fzf;fPl;L gpioia jpUj;Jtjw;fhd ehl;Fwpg;G gjptpid vOJf.
(tpsk;gy; mtrpakpy;iy)
M) ,g;gpio jpUj;jg;glhky; ,Ug;gpd; vj;njhifapdhy; ,yhgk; khw;wkilAk; vd;gijAk;
,j;njhif ,yhgj;jpy; xU mjpfupg;igah my;yJ Fiwitah my;yJ
khw;wkpd;ikiaah Vw;gLj;Jk; vd;gijAk; Fwpg;gpLf.

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22) tpz;kPd; tpisahl;L fofkhdJ 2018k; Mz;L Muk;gpf;fg;gl;lJ. re;jh njhlu;ghd

jfty;fs; tUkhW.
Mz;L Nru;e;Jnfhz;l mq;fj;jtu; ngw;w re;jh
2018 25 2000
2019 20 3500
2020 40 6500
Fwpg;G : fofj;jpd; Mz;Lf;fhd re;jh &gh 100 MtNjhL fofj;jpy; Kw;gz re;jh Kiw
fhzg;gltpy;iy.
m) 2020k; Mz;bd; tUkhdkhf fhl;lg;gl Ntz;ba re;jh tUkhdk;?

………………………………………………………………………………………………………..

M) 2020k; Mz;Lf;fhd tUkjp re;jh ahJ?

………………………………………………………………………………………………………..

23) gpd;tUk; nfhLf;fy; thq;fiy gjptjw;F nghJg;NgNul;by; fhzg;gLk; fzf;Ffis

Fwpg;gpLf.
nfhLf;fy; thq;fy; tuT nryT
A) tpaghu nrd;kjpahsu; tpjpj;j tl;b
B) tpahghu nrd;kjpahsu; kPjpf;F vjpuhf
tpahghu tUkjpahsu; kPjpia
vjpu;jPuj
; ;jy; nra;jy;

24) jsghl tpahghunkhd;wpd; gpd;tUk; nfhLf;fy; thq;fypd; Njwpa tpistpid (+) my;yJ
(-) cld;$ba ngWkjpfs; fzf;fl P ;L rkd;ghl;by; vt;thW fhl;LfpwJ vd;gij Fwpg;gpLf.

tpguk; nrhj;J nghWg;G cupikahz;ik

A) & 300000w;F flDf;F tpw;gid nra;j
jsghlk; cl;jpUg;gg;gly; ,jd; fpuak;
& 220000 MFk;.
B) & 500000w;F tq;fpfld; jtizgzk;
&50000 tl;b cl;gl fhNrhiy %yk;
nrYj;jg;gl;lJ.

25) nghJg;NgNul;by; Ngzg;gLk; gpd;tUk; fzf;Ffspw;F nghUj;jkhd khwpypfis

Fwpg;gpLf.
%yk; / khwpyp
A) jpuz;l ngWkhd Nja;T
B) tpahghu nrd;kjpahsupd; jz;ltl;b
C) tUkjpahsu; kjpg;G Fiwg;G el;lk;
D) nrYj;j Ntz;ba kpd;rhuf;fl;lzk;

(25 x 2 = 50 Gs;spfs;)

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

gFjp - II

mwpTWj;jy;fs;:
 Kjyhk; tpdh cl;gl ehd;F tpdhf;fSf;F khj;jpuk; tpil vOJf.
 xt;nthU tpdhTf;Fk; Gjpa jhspy; tpil vOj Muk;gpj;jy; Ntz;Lk;.
 chpa nra;Kiwfs; tpilj;jhSld; ,izf;fg;gly; Ntz;Lk;.

gFjp IItpilj;jhis gFjp I ,izj;J Nkw;ghu;itahsuplk; ifaspf;Ff.

01) fkyd;> tpkyd; ,yhgel;lq;fis 2:1 vDk; tpfpjj;jpy; gfpu;e;J xU gq;Flikapy;

,Ue;jdu;. gq;fhsu;fs; xt;nthUtUk; khjhe;jk; & 30,000 rk;gsk; ngWtu;. vy;yh
gq;fhsu;fSk; xt;nthU tUl Muk;gj;jpYs;s %yjd kPjpfSf;F tUlhe;jk; 8% tl;b
ngw mDkjpaspf;fg;gl;Ls;sdu;. 31/03/2020 ,y; cs;sthwhd guPl;ir kPjp fPNo
jug;gl;Ls;sJ.
tuT nryT
tpguk;
&gh (000) &gh (000)
01/04/2019 ,y; %yjdf; f/F kPjpfs;
fkyd; 6000
tpkyd; 5000
04/04/2019 ,y; eilKiwf; f/F kPjpfs;
fkyd; 300
tpkyd; 200
01/04/2019 ,y; ruf;fpUg;G 1000
nfhs;tdT 900
fhzpAk; fl;blKk; (fpuak;) 7500
mYtyf cgfuzk; (fpuak;) 2800
Nkhl;lhu; thfdq;fs; (fpuak;) 3000
KjyPLfs; 800
01/04/2019 ,y; jpuz;l Nja;khdk;
fl;blq;fs; 400
mYtyf jsghlq;fs; 500
Nkhl;lhu; thfdq;fs; 700
tpw;gidfs; 12500
thliffs; 500 600
tpw;gidj;jpUk;gy; 500
nfhLj;jfopT 160
tpw;gidr; nryT 400
epu;thfr; nryT 3400
Ml;Fwpf;Fk; fzf;F kPjpfs; 4200 1400
tUkjpahsu; kjpg;GFiwg;G el;lk; 500
01/04/2019 ,y; gbfSf;fhd Vw;ghL 400
cl;Rikf; $ypfs; 200
gw;Wf;fs; - fkyd; 100
- tpkyd; 250
fhRf; fl;Lg;ghl;L fzf;FkPjp 1790
28000 28000

gpd;tUk; Nkyjpf jfty;fs; jug;gLfpd;wd.

1) 2020 / 03/ 31 ,y; fhzg;gl;l ruf;fpUg;G fpuak; & 800000 MFk;. ,r; ruf;FfSs; &gh
100000 fpuak; nfhz;l Nrjkile;j ruf;Ffs; cs;slf;fg;gl;Ls;sd vdpDk; ,r;
ruf;Ffis &gh 75000 ,w;F re;ijapy; tpw;gjw;F vjpu;ghuf;fg;gLfpwJ.

2) tpw;gid md;Nwy; jpUg;Gf vDk; mbg;gilapy; mDg;gg;gl;l &gh 110000 tpw;gid

tpiyahd ruf;Ffs; epjpepiyikf;$w;W jahupf;fg;gLk; jpdj;jpy; tpepNahf];juplk;

juk; - 12 (2023) 3rd term 2023 F.W.C 8 fzf;fL

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

,Ue;jd. ,r;ruf;Ffspd; jpUk;gpaDg;Gk; jpfjp KbTwhjitfshf epjpepiyikf;$w;W

jpfjpapy; fhzg;gl;lJ. ,r; ruf;Ffs; fpuaj;Jld; 10% ,yhgk; itj;J tpiyaplg;gl;L
mDg;gl;lNjhL tpw;gidahf fUjpAk; epWtd VLfspy; gjpag;gl;bUe;jd.

3) fhzpapd; fpuak; &gh 5500000 MFk;. tUlhe;j ngWkhdj; Nja;T tPjq;fs;

gpd;tUkhW jug;gLfpd;wJ.
fl;llq;fs; fpuaj;jpy; 5%
mYtyf jsghlq;fs; fpuaj;jpy; 10%
Nkhl;lhu; thfdq;fs; fpuaj;jpy; 8%

4) cl;Rik$ypfs; 10 khjq;fSf;F nra;ag;gl;l nfhLg;gdTfis kl;Lk;

cs;slf;fpAs;sJ.

5) fkydpw;Fr; nrYj;jpa rk;gsq;fs; &gh 80000 MdJ epu;thfr; nryT fzf;fpy;

cs;slf;fg;gl;Ls;sJ.

6) gq;fhsu;fspd; gpd;tUk; nghUs; gw;Wf;fs; mwpf;ifg;gLj;jg;gltpy;iy

fkyd; &gh 30,000
tpkyd; &gh 20,000

7) NkYk; &gh 120000it tUkjpahsu; kjpg;G Fiwg;G el;lj;jpw;F gjptopf;fg;gly;

Ntz;Lk;. NkYk; gbfSf;F Vw;ghlhf tUkjpahsu; fzf;fpd; kpFjpahfTs;s kPjpapd;
10% ,w;fr; rPuhf;fk; nra;jy; Ntz;Lk;.

8) &gh 10000 kpd;fl;lzk; fkyd; vd;gtupdhYk; & 8000 njhiyNgrp fl;lzk; tpkyd;
vd;gtupdhYk; tzpfj;jpd; rhu;gpy; nrYj;jg;gl;lJ. ,J kPs; epug;gg;gly; Ntz;Lk;.
Ntz;lg;gLtJ.
i) 31/03/2020 ,y; Kbtile;j Mz;bw;fhd tUkhdf;$w;W
ii) 31/03/2020 ,y; Kbtile;j Mz;bw;fhd gq;fhsu; eilKiwf; fzf;F
iii) 31/03/2020 ,y; cs;sthwhd epjpepiyikf;$w;W
(20 Gs;spfs;)

02) khwd; jsghl cw;gj;jp fk;gdpapd; 31/08/2019 ,d; kPjpfs;

tpguk; „000‟
,Ug;Gf;fs; 500
fld;gl;Nlhu; 2000
mYtyf cgfuzk; 400
Kw;gzk; 600
fhR 8000
tq;fpf;fld; (10%) 4500
Vida nryT 1000
VAT nrd;kjp (15%) 2500

September khjj;jpw;fhd nfhLf;fy; thq;fy;fs; tUkhW

01) 01.09.2019 ,y; jsghl ,Ug;Gf;fs; nfhs;tdT 345000 (VAT 15% cs;slq;fyhf)
02) 02.09.2019 ,y; fld;gl;ltupd; Muk;g kPjpapy; miuthrp 10% fopTld; fhrhf
ngwg;gl;lJ.
03) 05.09.2019 ,y; jsghl fld; tpw;gid VAT cs;slq;fyhf 575000 (fpuak; 400000)
04) 08.09.2019 ,y; thlif fhrhf nrYj;jpaJ 10000 (fle;j khj thlif 2500
cs;slq;fpAs;sJ)
05) 11.09.2019 ,y; thbf;ifahsuhy; cl;jpUg;gg;gl;lJ 115000 (VAT cs;slq;fyhf)

juk; - 12 (2023) 3rd term 2023 F.W.C 9 fzf;fL

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

06) 17.09.2019 ,y; 450000 fpuakhd jsghlk; fhRf;F tpw;gid 500000 (VAT ePq;fyhf)
07) 19.09.2019 ,y; cupikahsu; jdJ MAs; fhg;GWjpf;F 5000 &gh fhrpid gw;wpdhu;.
08) 21.09.2019 ,y; epWtdj; Njitf;fhd 100000 &gh ngWkjpahd mYtyf cgfuzk;
nfhs;tdT nra;ag;gl;lJ.
09) 25.09.2019 ,y; khj jtizf;fl;lzk; tl;b cs;slq;fyhf 137500 nrYj;jg;gl;lJ.
10) 30.09.2019 ,y; ,k;khj kpd;rhuk; 8000 njhiyNgrpf;fl;lzk; 5000 fhrhf
nrYj;jg;gl;lJ.

i) 1 – 10 tiuahd nfhLf;fy; thq;fy;fis fzf;fPl;L rkd;ghl;by; fzpf;Ff.

,Ug;G + fld;gl;ltu; + mYtyf cgfuzk; + Kw;gzk; + fhR = cupikahz;ik +
Vida nrd;kjp + tq;fpf;fld; + VAT
ii) Njwpa nrhj;jpd; mbg;gilapy; ,yhgj;ij fzpf;f.
(10 Gs;spfs;)

03) njhiyf;fhl;rp ngl;bfis jahupj;J toq;Fk; tiuaWf;fg;gl;l Fkhu; cw;gj;jp fk;gdpapd;

VLfspypUe;J vLf;fg;gl;l 31/03/2020 ,y; Kbtile;j fhyg;gFjpf;fhd jfty;fs;.

&gh (000)
,Ug;Gf;fs; (2019/04/01),y; %yg;nghUs; 1500
KbTg;nghUs; (60njhiyf;fhl;rpngl;b) 2760
FiwNtiy 500
%yg;nghUs; nfhs;tdT 7420
Neu;f;$yp 1000
cs;te;j tz;bf;$yp 100
njhopw;rhiy thlif 440
njhopw;rhiy kpd;rhuk; 650
njhopw;rhiy Nkw;ghu;itahsu; rk;gsk; 900
Neupy; nghUl;fs; 300
,ae;jpu ngWkhdj;Nja;T 240
tpw;gid 14600

Nkyjpf jfty;fs;
1) 2020/03/31 ,y; ,Ug;G (000)
%yg;nghUs; 900
FiwNtiy 460
2) njhopw;rhiyapy; 2 njhiyf;fhl;rp ngl;bfs; fsthlg;gl;ld. ,f; fzf;fhz;L
fhyj;jpy; 120000 ngWkjpahd %yg;nghUs; jPapdhy; moptile;jd. ,e;
eltbf;iffs; njhlu;ghf VLfspy; vg;gjpTk; ,y;iy.
3) 2020/03/31 ,y; KbTg;nghUs; ,Ug;gpy; 78 ngl;bfs; fhzg;gl;ld.
4) ,f; fzf;fhz;by; 180 njhiyf;fhl;rpg;ngl;bfs; tpw;gid nra;ag;gl;Ls;sd. ,j;
njhifapy; Muk;g ,Ug;gpy; fhzg;gl;l 60 njhiyf;fhl;rp cs;slf;fpapUe;jd.
Ntz;lg;gLtJ
i) 31/03/2020 ,y; Kbtile;j Mz;bw;fhd cw;gj;jp fpua $w;Wk;> tUkhdf; $w;Wk;
ii) 31/03/2020 ,y; nkhj;j fpua mbg;gilapy; ,Wjp ,Ug;G
(10 Gs;spfs;)

juk; - 12 (2023) 3rd term 2023 F.W.C 10 fzf;fL

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

04) Njd;nkhop fk;gdpapd; fld;gl;Nlhu; njhlu;ghd jfty;fs; 31/03/2022 ,y; gpd;tUkhW

tUkjpahsu;
31/03/2022 fld; ngw;w kjpg;G mDkjpj;j
ngau; cl;jpUk;gy;
,y; kPjp tpw;gid fhR Fiwg;G fopT
el;lk;
epkyh 30000 100000 50000 2000 3000 1000
fkyh (10000) 300000 80000 - 1500 2000
tpkyh 50000 160000 20000 1000 - 4000
rPkh - 280000 10000 2000 1000 5000
70000 840000 160000 5000 5500 12000

Nkyjpf jfty;
1) 31/03/2022 ,y; fzpg;gplg;gl;l Njwpa ,yhgk; 800000
2) 01/03/2022 ,y; fld;gl;Nlhu; fl;Lg;ghl;L fzf;F kPjpg; gl;bay; kPjpAld; ,zq;fpf;
fhzg;gl;lJ Mdhy; 31/03/2022 ,y; ,uz;L kPjpfSk; NtWgl;L fhzg;gl;lJ.

gpd;tUk; tOf;fs; ,dq;fhzg;gl;lJ.

1) tpw;gid ehNsl;by; tpkyhtpw;fhd tpw;gid ,lk;ngwtpy;iy.
2) fkyhtpd; tUkjpahsu; kjpg;G Fiwg;Gel;lk; 2000 &gh mtuJ fzf;fpy; gjpT
nraa;g;gltpy;iy.
3) rPkhtpd; ,Wjpf; fzf;F kPjp gl;bay; kPjp jahupf;Fk; NghJ jtwtplg;gl;lJ.
4) epkyhtpd; cl;jpUk;gy; 1000 epkyh fzf;fpy; 1000 vd gf;fk; khwp gjpag;gl;lJ.
5) tpkhytpw;F mDkjpj;j fopT 500 &gh nghJehl;Fwpg;Ngl;by; gjpahJ
jtwtplg;gl;bUe;jJ.

Ntz;lg;gLtJ
i) jpUj;j Kd;> jpUj;jpa gpd; fld;gl;Nlhu; fl;Lg;ghl;L fzf;F
ii) fld;gl;Nlhu; fl;Lg;ghl;L fzf;fpzf;ff;$w;W
iii) Njwpa ,yhgrPuhf;ff; $w;W
(10 Gs;spfs;)

05) rf;jp fpuhk Kd;Ndw;w rq;fj;jpd; nrhj;Jf;fs; kw;Wk; nghWg;Gf;fs; gw;wpa jfty;fs;
tUkhW
2021/03/31 ,y; 2022/03/31 ,y;
jsghlk; (Kd;nfhz;L nry; ngWkjp) 130000 160000
Kw;gzkhd re;jh 20000 30000
tUkjpahd re;jh 45000 50000
ml;LW kpd;rhu fl;lzk; 12000 10000
Kw;gz gj;jpupif rQ;rpif nryT 15000 14000
ml;LW guhkupg;Gr; nryT - 12000

juk; - 12 (2023) 3rd term 2023 F.W.C 11 fzf;fL

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

rf;jp fpuhk Kd;Ndw;w rq;fj;jpd; 2022/03/31 ,y; Kbtile;j fhyg;gFjpapw;fhd ngWtdT

nfhLg;gdT $w;W
tpguk; &gh &gh
kPjp te;jJ (2021 / 04/ 01 ,y;) 200000
ngWtdTfs;
re;jh 500000
tpisahl;L tpoh ed;nfhil 100000 600000
800000
nfhLg;gdTfs;
jsghl nfhs;tdT 50000
kpd;rhu fl;lzk; 60000
gj;jpupifr; rQ;rpif 75000
guhkupg;Gr; nryT 40000
tpisahl;L tpoh nryT 110000
vOJ nghUs;> fhfpjhjp nfhs;tdT 35000 (370000)
fhR kPjp (kPjp nrd;wJ 2022/03/31 ,y;) 430000

Ntz;lg;gLtJ
01) 2022 Mk; Mz;Lf;fhd re;jhf; fzf;F
02) 2022/03/31 ,y; Kbtile;j fhyg;gFjpf;fhd tUkhdr; nryT fzf;F
(10 Gs;spfs;)

juk; - 12 (2023) 3rd term 2023 F.W.C 12 fzf;fL

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