YS% ,xld úNd.

fomdr®;fïka;=j ryiH f,aLkhls'

8

kj ksr®foaYh
m%Yak wxl 01
(1) iSñ; ikq. fmd≥ iud.u
2019'03'31 †fkka wjika jr®Ih i|yd 01
,dN fyda w,dN iy fjk;a úia;SrK wd∞hï m%ldYkh

igyka ^reZ000&
úl=Kqï 88 000
úl=Kqï ms˙jeh ^45 000&
o< ,dNh 43 000
fjk;a wd∞hï -
fn∞ye¯fï ms˙jeh ^4 962& 04
m˙md,k úhoï ^12 625& 03
fjk;a úhoï ^900& 02
uQ,H ms˙jeh ^1 096& 01
n≥ fmr ,dNh 01 23 417
wd∞hï n≥ 02 ^1 795& 02
ld,f√ofha ,dNh 01 21 622
fjk;a úia;SrK wd∞hï
f.dvke.s,s m%;Hd.Kk w;s˙la;h 2 500 01
uqΩ úia;SrK wd∞hu 01 24 122

igyk 01 - n≥ fmr ,dNh .Kkh lr we;af;a my; úhoï o wvqls¯fuka miqjh (

^reZ000&
wOHlaI .dia;= 900
ú.Kk .dia;= 250 ´kEu whs;u follg 01 ne.ska
j.lSï iy;sl i|yd m%;smdok 540 ,l=Kq 02
jka† i|yd m%;smdok 600
foam," ms˙h; yd WmlrK laIh 7 875
Ndú; whs;sh we;s j;alï laIh 1 192
l,an≥ fmd,S 346

^,l=Kq 18&

igyk 02 - wd∞hï n≥

^reZ000&
m%jr®:k jr®Ih i|yd fjkals¯u 1 920 01
miq.sh jr®Ih i|yd wê fjka ls¯u (125) 01
1 795

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 8
8
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
9

fmrjev reZ000
fn∞ye¯fï ms˙jeh m˙md,k úhoï
fn∞ ye¯fï ms˙jeh 5 200 m˙md,k úhoï 4 500
j.lSï iy;sl i|yd m%;smdok 540 01 f.dvke.s,s laIh 4 750 01
j.lSï iy;sl i|yd úhou ^470& 01 ldr®hd, WmlrK laIh 3 125 01
Ndú; whs;sh iys; fudagr® r: laIh 1 192 01 ú.Kk .dia;= 250 01
w;=re ,dNdxY ^1 500& 01 12 625
4 962
fjk;a úhoï uQ,H ms˙jeh
fjk;a úhoï 1 800 uQ,H úhoï 750
jka† i|yd m%;smdok 600 01 l,an≥ fmd,S 346 01
f.dvke.s,s m%;Hd.Kk w,dNh ys,õ ls¯u ^1 500& 01 1 096
900

^2& iSñ; ikq. fmd≥ iud.u

2019'03'31 †fkka wjika jr®Ih i|yd ysñlï fjkiaùfï m%ldYkh ^re'Z000&
m%ldYs; m%d.aOkh m%;Hd.Kk r|jd.;a tl;=j
idudkH fldgia ixÑ;h bmehqï
2018'04'01 †kg fYaIh 45 500 - 6 395 51 895
}
uqΩ úia;SrK wd∞hu 01 2 500 21 622 24 122
,dNdxY ^1 500& 01 ^1 500&
2019'03'31 †kg fYaIh 45 500 2 500 26 517 74 517

^,l=Kq 02&

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 9
9
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
10

^3& iSñ; ikq. fmd≥ iud.u

2019'03'31 †kg uQ,H ;;a;aj m%ldYkh 01

igyka reZ000
cx.u fkdjk j;alï
foam," ms˙h; yd WmlrK 03 01 71 125
Ndú; whs;sh iys; j;alï 04 01 4 768

}
cx.u j;alï
f;d.h 4 200
fjf<| ,eìh hq;= ≤ 17 300 01
uqo,a iy uqo,a iudk ≤ 750
uqΩ j;alï 98 143

}
ysñlï
m%ldYs; m%d.aOkh
idudkH fldgia 45 500

ixÑ; 01
m%;Hd.Kk ixÑ;h 2 500
r|jd.;a bmehqï 01 26 517

cx.u fkdjk j.lSï

l,an≥ j.lSu 1 562 01

cx.u j.lSï
fjf<| f.úh hq;= ≤ 19 000
l,an≥ j.lSu 994 01
f.úh hq;= wd∞hï n≥ 570 01
fjk;a f.úh hq;= oE 05 1 500 03
uqΩ ysñlu iy j.lSï 98 143

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 10
10
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
11

igyk 03 - foam," ms˙h; iy WmlrK
reZ000
bvï f.dvke.s,s ldr®hd, tl;=j
WmlrK
ms˙jeh$w.h
2018'04'01 †kg fYaI 20 000 45 000 10 000 75 000
tl;= ls¯ï 10 000 01 5 000 01 15 000
m%;Hd.Kkh 4 000 01 4 000
m%;Hd.Kkh u; laIh udre ls¯u ^11 000& 01 ^11 000&
2019'03'31 †kg fYaI 30 000 38 000 15 000 83 000
iuqÉÑ; laIh
2018'04'01 †kg fYaI 11 000 4 000 15 000
m%;Hd.Kkh u; laIh bj;a ls¯u ^11 000& 01 ^11 000&
ld,f√ofha laIh 01 4 750 3 125 7 875

}
2019'03'31 †kg fYaI - 4 750 7 125 11 875
2019'03'31 †kg OdrK jákdlu 30 000 33 250 7 875 71 125

igyk 04 - Ndú; whs;sh iys; j;alï reZ000

uQ,sl ñkqï ls¯fï° ms˙jeh 5 960 01

iuqÉÑ; laIh (1 192)
2019'03'31 †kg OdrK jákdlu 4 768

igyk 05 - fjk;a f.úh hq;= ≤ reZ000

ú.Kk .dia;= 250 01
j.lSï iy;sl i|yd m%;smdok 650 01
jka† i|yd m%;smdok 600 01
1 500

igyk 06 - idudkH fldgia i|yd re'1 000 000l wjidk ,dNdxYhla fhdackd lr we;' 01

^,l=Kq 20&
^uqΩ ,l=Kq 40&

m%Yak wxl 01

1 2 3 tl;=j
18 02 20 40

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 11
11
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
12

m%Yak wxl 02

^w& ^1& Wm˙u f;d. uÜgu - A wuqøjH = ls'.%E' 32 000 03

wju f;d. uÜgu - A wuqøjH = ls'.%E' 6 000 02

(
fmrjev
Wm˙u f;d. h,s wekjqï
uÜgu
=
uÜgu −
wju
mrsfNdackh ×
wju fmdfrd;a;=
ld,h
+
h,s wekjqï
m%udKh
(
= 18 000 01 − (3 000 × 2) 01 + 20 000 01

= 32 000
}
wju f;d.
uÜgu =
h,s wekjqï
uÜgu − ( idudkH
mrsfNdackh
idudkH fmdfrd;a;=
× ld,h
(
= 1 8000 01 − (4 000 × 3) 01
}
= 6 000

^,l=Kq 05&

^2& h,s wekjqï uÜgu - B wuqøjH = ls'.%E' 12 500 02

h,s wekjqï m%udKh - B wuqøjH = ls'.%E' 11 000 03

fmrjev
h,s wekjqï
= Wm˙u mrsfNdackh × Wm˙u fmdfrd;a;= ld,h
uÜgu
= 2 500 01 × 5 01

= 12 500

Wm˙u f;d.
uÜgu
=
h,s wekjqï
uÜgu
wju
(
wju fmdfrd;a;=
− mrsfNdackh × ld,h +
h,s wekjqï
m%udKh
(
19 000 01 = 01 12 500 − (1 500 × 3) 01 + x
}

x = 11 000

^,l=Kq 05&

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 12
12
 YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
13

^3& idudkH f;d. uÜgu - A wuqøjH = ls'.%E' 19 000$ls'.%E' 16 000 03

idudkH f;d. uÜgu - B wuqøjH = ls'.%E' 12 000$ls'.%E' 10 500 03

fmrjev úl,am
Wm˙u f;d. + wju f;d.
uÜgu idudkH f;d. wju f;d.
idudkH f;d.
=
uÜgu = +
h,s wekjqï m%udKh
uÜgu 2 uÜgu uÜgu 2

20 000 01
A wuqøjH =
01 32 000 + 01 6 000 = 01 6 000 +
2 01 2 01
= 16 000
= 19 000

Wm˙u f;d. + wju f;d.

uÜgu uÜgu idudkH f;d. wju f;d.
idudkH f;d.
= = +
h,s wekjqï m%udKh
uÜgu 2
uÜgu uÜgu 2

01 11 000
B wuqøjH = 19 000 01 + 5 000 01 = 5 000 01 +
2 01 2 01

12 000 = 10 500
=

^,l=Kq 06&

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 13
13
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
14

^wd& ^1& fmd≥ ldr®h ms˙jeh úYaf,aIK m;s%ldj

fiajd
ksIamdok wxY
whs;uh úNdck moku tl;=j wxYh
tl,ia ksuejqï .nvdj
iqm¯laIl jegqma iDcq 1 690 530 730 430 01
l=,sh N+ñ m%udKh ^3 ( 2 ( 1& 01 360 180 120 60 01
ú≥,sh lsf,da fjdÜ meh ^2 ( 3 ( 1& 01 180 60 90 30 01
wdrCIl .dia;= wdrlaIl fiajl ixLHdj 01 240 100 60 80 01
^5 ( 3 ( 4&
hka;% laIh hka;% ms˙jeh$iDcq 250 90 01 160 01 -
2 720 960 1 160 600
.nvd fmd≥ ldr®h ms˙jeh wuqøjH wêhdpkd m;a - 01 360 01 240 ^600&
kej; úNckh ixLHdj ^3 ( 2&
uqΩ ksIamdok fmd≥ ldr®h ms˙jeh - 01 1 320 1 400 -

}
^,l=Kq 12&

^2& fmd≥ ldr®h ms˙jeh wka;r®.%yK wkqmd;

tl,ia fomdr®;fïka;=j - hka;% mehlg re' 110 02

ksuejqï fomdr®;fïka;=j - Y%u mehlg re' 100 02

^,l=Kq 04&

fmrjev
01 1 320 000
tl,ia fomdr®;fïka;=j = re' 110
12 000 01
01 1 400 000
ksuejqï fomdr®;fïka;=j = re' 100
14 000 01

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 14
14
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
15

^3& ABC NdKavh i|yd tall ksIamdok fmd≥ ldr®h ms˙jeh = re' 520 02

tallhl úl=Kqï ñ, = re' 1080 02

fmrjev

tl,ia
ksuejqï 01
} 110 × 2
100 × 3
}
01

= 220
= 300
520

m%d:ñl ms˙jeh = 380 01

ksIamdok fmd≥ ldr®h ms˙jeh = 520
ksIamdok ms˙jeh = 900
úl=Kqï ñ, = 900 × 120 01 = 1080
100

^,l=Kq 04&

^4& PQR NdKavh i|yd tall ksIamdok fmd≥ ldr®h ms˙jeh = re' 640 02
m%d:ñl ms˙jeh = re' 360 02

fmrjev
tl,ia
ksuejqï 01
} 110 × 4
100 × 2
} 01


= 440
= 200
640

uqΩ ksIamdok ms˙jeh = 1200 × 100 = 1000 01

120
ksIamdok fmd≥ ldr®h ms˙jeh = 01
(640)

m%d:ñl ms˙jeh = 360

^,l=Kq 04&
^uqΩ ,l=Kq 40&

m%Yak wxl 02

1 2 3 4 tl;=j
^w& 05 05 06 - 16
^wd& 12 04 04 04 24
40

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 15
15
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
16

m%Yak wxl 03

^1& j;alï j.lSï

whs;u foam<
fjf<| l,ska fjf<|
wxl ms˙h; WmÑ; ,o
f;d. ,eìh f.jQ uqo,a f.úh ysñlï
iy úhoï w;a;sldrï
hq;= ≤ l=,S hq;= ≤
WmlrK
fYaI 4 500 600 820 480 610 100 90 240 6 580
(i) − 500 − 500 01
(ii) − 80 − 80 01
(iii) +5 − 5 01
(iv) + 80 + 80 01
(v) − 200 + 400 + 200 03
(vi) − 40 − 40 02
(vii) − 80 − 120 + 40 03
(viii) + 20 − 20 01
(ix) + 50 + 50 02
(x) −2 − 2 01
ixfYdaê; ÷ 4 000 ÷ 360 ÷ 840 ÷ 400 ÷ 1 038 ÷ 180 ÷ 95 ÷ 120 ÷ 6 243
fYaIh

÷ w.hka follg 1 ne.ska ,l=Kq 04 ^,l=Kq 20&

^2& flgqïm;a ,dNh ksjer† ls¯fï m%ldYkh

reZ000
flgqïm;a ,dNh 580

tl;= l<d (- NdKav úl=Kqï u; y∫kd fkd.;a ,dNh 200 01

fnod y˙k ,o NdKavj, y∫kd fkd.;a ,dNh 40 01
lmd y, fnd,aKh wdmiq ,eîu 50 01 290
870
wvq l<d (- laIh 500 01
l=,S 80 01
ú≥,s .dia;= 5 01
ydks jQ f;d. w,dN 40 01 (625)
ksjer† Y=oaO ,dNh 01 245

^,l=Kq 08&

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 16
16
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
17

^3& fmd≥ cr®k,h

reZ000
yr ner
^⁄⁄& ,dNd,dN .sKqu ^l=,S& yr 80
l,ska f.jQ l=,S .sKqu 80
^m%or®Ykd.dr l=,sh l,ska f.jQ l=,S .sKqfuys we;=<;a 02
ùfï jro ksjer† ls¯u&
^⁄⁄⁄& ,dNd,dN .sKqu ^ú≥,s .dia;=& yr 5
f.úh hq;= ú≥,s .dia;= .sKqu 5
^WmÑ; ú≥,s .dia;= igyka ls¯u& 02

80
^⁄¤& ,dNd,dN .sKqu ^.ekqï& yr
fjf<| f.úh hq;= ≤ .sKqu 80
^Khg ñ,° .ekqï igyka fkdls¯u ksjer† ls¯u& 02

50
^⁄‹& uqo,a .sKqu yr
,dNd,dN .sKqu ^fnd,aKh wdmiq ,eîu& 50
^wdmiq ,o lmd y, fnd,aKh igyka ls¯u& 02

^‹⁄& .eks,s .sKqu yr 2

uqo,a .sKqu 2
^whs;slref.aa .eks,s igyka ls¯u& 02

ishΩ ix,CIhka i|yd ,l=Kq 02

^,l=Kq 12&
^uqΩ ,l=Kq 40&

m%Yak wxl 03

1 2 3 tl;=j
20 08 12 40

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 17
17
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
18

m%Yak wxl 04
^w& ^1& ^⁄& uqo,a ,eîï cr®k,h reZ000

úYaf,aIKh
≥ka
†kh úia;rh jákdlu w;amsg Kh.e;s
jÜgï VAT
úl=Kqï ,eîï
01$10 w;amsg úl=Kqï 207 ÷ 180 ÷ 27 ÷
01$12 Kh.e;shkaf.ka uqo,a ,eîï 10 ÷ 110 ÷ 110 ÷
01$30 chud,a iud.fuka ,eîï 360 ÷ 360 ÷
01$31 tl;=j ^fmd≥ f,crhg msgm;a l<d& 01 10 677 180 27 470

÷ whs;u follg 01 ne.ska ,l=Kq 04

^⁄⁄& uqo,a f.ùï cr®k,h reZ000

úYaf,aIKh
,o
†kh úia;rh jákdlu Khysñs úhoï
jÜgï
f.ùï
01$15 Khysñhkag f.ùï 70 ÷ 70 ÷
01$16 iSñ; wu,a iud.ug f.ùï 5÷ 225 ÷ 225 ÷
01$28 ldr®hd, úhoï 60 ÷ 60 ÷
01$31 tl;=j ^fmd≥ f,crhg msgm;a l<d& 01 5 355 295 60

÷ whs;u follg 01 ne.ska Wm˙u ,l=Kq 03

^⁄⁄⁄& .ekqï cr®k,h reZ000

uqΩ
†kh iemhqïlre jákdlu VAT
jákdlu
01$05 iSñ; wu,a ^mqoa.,sl& iud.u 200 ÷ 30 ÷ 230 ÷
01$18 kdoka fjf<kaf∞a 300 ÷ 45 ÷ 345 ÷
01$31 tl;=j ^fmd≥ f,crhg msgm;a l<d& 500 75 575

÷ whs;u ;=klg 01 ne.ska ,l=Kq 02

^,l=Kq 11&

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 18
18
 YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
19

^2& ^⁄& fjf<| Kh.e;s md,k .sKqu reZ000

01$01 fYaIh b$f. 120 ÷ 01$31 uqo,a .sKqu ÷ 470
01$31 úl=Kqï .sKqu 400 ÷ 01$31 ≥ka jÜgï .sKqu 10 ÷
01$31 VAT md,k .sKqu 60 ÷ 01$31 fYaIh m$f. ÷ 100
580 580

÷ whs;u ;=klg 01 ne.ska ,l=Kq 02

^⁄⁄& fjf<| Khysñ md,k .sKqu reZ000
01$31 uqo,a .sKqu ÷ 295 01$01 fYaIh b$f. 70 ÷
01$31 ,o jÜgï .sKqu 5÷ .ekqï .sKqu ÷ 500

01$31 fYaIh m$f. ÷ 345 VAT md,k .sKqu ÷ 75
645 645

÷ whs;u ;=klg 01 ne.ska ,l=Kq 02

^⁄⁄⁄& VAT md,k .sKqu reZ000

01$31 Khysñ md,k .sKqu ÷ 75 01$01 fYaIh b$f. 30 ÷
01$31 uqo,a .sKqu 27 ÷
01$31 fYaIh m$f. ÷ 42 01$31 Kh.e;s md,k .sKqu 60 ÷
117 117

÷ whs;u follg 01 ne.ska Wm˙u ,l=Kq 02

^⁄¤& uqo,a .sKqu reZ000

01$01 fYaIh b$f. 30 ÷ 01$31 Khysñ md,k .sKqu ÷ 295
01$31 úl=Kqï .sKqu 180 ÷ 01$31 ldr®hd, úhoï .sKqu 60 ÷
01$31 VAT md,k .sKqu 27 ÷ 01$31
01$31 Kh.e;s md,k .sKqu ÷ 470 fYaIh m$f. ÷ 352
707 707

÷ whs;u follg 01 ne.ska Wm˙u ,l=Kq 03
^,l=Kq 09&

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19
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
20

^wd& ^1& 2019.03.31 †fkka wjika udih i|yd uqo,a .sKqu reZ000
fYaIh b$f. 80 ÷ ldr®hd, WmlrK 300 ÷
idud‚l uqo,a 300 ÷ jegqma 180 ÷
we;=<;a ùfï .dia;= 140 ÷ ldr®hd, l=,sh 10 ÷
m˙;Hd. 20 ÷ fYaIh m$f. ÷ 50
540 540

÷ whs;u follg 01 ne.ska ,l=Kq 04
^,l=Kq 04&

^2& 2019 udr®;= udih i|yd nexl= iei∫ï m%ldYkh reZ000

uqo,a .sKqug wkqj fYaIh 01 50
tl;=l,d (
ksl=;a l< kuq;a f.ùug b†˙m;a fkdl< fplam;a 130 02
wvql,d ( 180
;ekam;a l< kuq;a Wm,íê fkdjQ fplam;a ^40& 02
nexl= m%ldYkhg wkqj fYaIh 01 140

^,l=Kq 06&
^3& 2019.03.31 †fkka wjika udih i|yd wd∞hï m%ldYkh reZ000
wd∞hï
idud‚l uqo,a 350 02
we;=<;a ùfï .dia;=
m˙;Hd.
140 01
20
} 510

úhoï
jegqma 210 01
ldr®hd, l=,sh 10 01
foam<" ms˙h; iy WmlrK laIh 100 02 ^320&
w;s˙la;h 01 190

^,l=Kq 08&
fmrjev reZ000 fmrjev reZ000
idud‚l uqo,a .sKqu foam< ms˙h; yd WmlrK .sKqu
fYaIh b$f. 40 ÷ fYaIh b$f. 100 ÷ fYaIh b$f. 800 ÷ laIh 100 ÷
wd∞hï yd úhoï 350 ÷ uqo,a 300 ÷ uqo,a 300 ÷ fYaIh m$f. 1 000 ÷
fYaIh m$f. 70 ÷ fYaIh m$f. 60 ÷ 1 100 1 100
460 460
÷ whs;u ;=klg 01 ne.ska 02 ÷ whs;u follg 01 ne.ska 02

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 20
20
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
21

^4& 2019.03.31 †kg l,ska ,o idud‚l uqo,a = re' 70 000 01

2019.03.31 †kg iuqÉÑ; wruqo, = 01 re' 1 010 000

fmrjev reZ000
2019'02'28 †kg iuqÉÑ; wruqo, 820
udr®;= udih i|yd w;s˙la;h 190
2019'03'31 †kgiuqÉÑ; wruqo, 1 010

^,l=Kq 02&
m%Yak wxl 04
1 2 3 4 tl;=j
^w& 11 09 - - 20
^wd& 04 06 08 02 20
40

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 21
21
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
22

m%Yak wxl 05
^w& ^1& k° yd .x.d yjq,a jHdmdrfha
2019.03.31 †fkka wjika jr®Ih i|yd wd∞hï m%ldYkh reZ000
úl=Kqï 5 000
úl=Kqï ms˙jeh ^2 120& 02
o< ,dNh 2 880

úhoï
fufyhqï úhoï 1 135 01
rlaIK .dia;= 300 01
laIh 200
Kh fmd,S 30 01 ^1 665&
ld,Éf√ofha ,dNh 1 215

fõ;k - k°
.x.d
660
660
} 01 ^1 320&
w,dN fldgia - k°
01
} ^63&
.x.d ^42& 105
^,l=Kq 07&

fmrjev reZ000
úl=Kqï ms˙jeh
.Kkh lr we;s úl=Kqï ms˙jeh 1800
igyka fkdjQ .ekqï 400 01
NdKav .eks,s ^80& 01
ksjer† úl=Kqï ms˙jeh 2120

^2& m%d.aOk .sKqï reZ000

}
k° .x.d id.r k° .x.d id.r
lSr®;skduh 300 200 100 bvï .sKqu 1 500 ÷
000 ÷ 1 000 ÷ ÷ follg
}

01 f.dvke.s , s .s K u
q 1 01 ne.ska
ldr®hd, WmlrK .sKqu 1 000 ÷ Wm˙u
uqo,a .sKqu 500 ÷ 02
.ekqï .sKqu 400 01
uqo,a .sKqu 1 500 01
fYaIh m$f. 3 060 2 440 1 400 lSr®;skduh 360 240
}

01
3 360 2 640 1 500 3 360 2 640 1 500

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 22
22
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
23

cx.u .sKqï reZ000

k° .x.d k° .x.d
.eks,s ^NdKav& 80 01 fõ;k 01 660 660

}
.eks,s ^wd∞hï n≥& 65 01 Kh fmd,S 01 30
.eks,s ^rlaIK jd˙l& 200 01
uqo,a ^f.jQ fõ;k& 300 500 01

}}
w,dN fldgia 01 63 42
fYaI m$f. 47 53
690 660 690 660

^,l=Kq 13&

^wd& ^1& pd˙ldfõ uqΩ ia:djr ms˙jeh = re' 126 000 03

fmrjev
nia r: l=,sh 40 000 × 3 = 120 000 01
˙h≥re iy iydhl °ukd 2 000 × 3 = 6 000 01
uqΩ ia:djr ms˙jeh 126 000

^,l=Kq 03&
^2& .=rejrfhl=f.a ∞hlh = re' 1 260 03

fmrjev

=
∞hlh ia:djr ms˙jeh = 01 126 000
iuÉf√ok tall .Kk 100 01
= re' 1 260
^,l=Kq 03&

^3& .=rejrfhl= i|yd ix.%y úhoï = re' 240 03

fmrjev
úp,H ms˙jeh = úl=Kqï ñ, − ∞hlh
= 1500 01 − 01 1260
= re' 240
^,l=Kq 03&

^4& pd˙ldfõ wdrlaIs; wdka;sl = ixLHdj 20 02

fmrjev

wdrlaIs; wdka;slh = wfmalaIs; ixLHdj − iuÉf√ok ixLHdj

^ixLHdj&
= 120 01 − 100 01
= 20

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 23
23
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
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pd˙ldfõ wdrlaIs; wdka;slh = remsh,a 30 000 02

fmrjev
wdrlaIs; wdka;slh = .=rejre .Kk × whlrk .dia;=j
^remsh,a& = 20 01 × 1 500 01
= 30 000

úl,am fmrjev
= wfmalaIs; wd∞hu − iuÉf√ok wd∞hu
= 120 × 1 500 − 100 × 1 500

= 180 000 01 − 150 000 01

= re' 30 000
^,l=Kq 04&

^5& wfmalaIs; Wm˙u .=rejre ixLHdj iyNd.s jkafka kï w;s˙la;h = re' 25 200 03

fmrjev
uqΩ ∞hlh − ia:djr ms˙jeh
120 × 1 260 − 126 000
01 151 200 − 01 126 000
= re' 25 200

úl,am fmrjev
wdrlaIs; wdka;slh × .=rejrfhl=f.a ∞hlh
01 20 × 01 1 260
= re' 25 200
^,l=Kq 03&

^6& .=rejreka 90la muKla iyNd.s jkafka kï whl, hq;= .dia;=j = re' 1 640 04

fmrjev úl,am fmrjev

01 126 000 + 01 21 600
iuÉf√ok .=rejre ixLHdj = ia:djr ms˙jeh
90 01
.=rejrfhl=f.a ∞hlh
01 126 000 = re' 1 640
90 01 =
wh lrk .dia;=j − 01 240

wh lrk .dia;=j = re 1 640

^,l=Kq 04&
m%Yak wxl 05

1 2 3 4 5 6 tl;=j
^w& 07 13 - - - - 20
^wd& 03 03 03 04 03 04 20
40

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 24
24
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
25

m%Yak wxl 06

^w& 1' Y=oaO ,dN wkqmd;h = 6.67% / 7% 02

reZ000

jr®Ih i|yd ,dNh

Y=oaO ,dN wkqmd;h = × 100
úl=Kqï

600 01
= 9 000 × 100 = 6.67% / 7%
01
^,l=Kq 02&

2' fmd,S wdjrK wkqmd;h = jdr 9 02

reZ000
n≥ fmr ,dNh + fmd,sh
fmd,S wdjrK wkqmd;h =
fmd,sh
640 + 80 01
=
80 01

= jdr 9
^,l=Kq 02&

3' ysñlu u; m%;s,dN wkqmd;h = 10% 02

reZ000
jr®Ih i|yd ,dNh
ysñlu u; m%;s,dN wkqmd;h = × 100
ysñlu
600 01
= × 100
6 000 01

= 10%
^,l=Kq 02&

4' fldgil bmehqï wkqmd;h = re' 4 02

reZ000
jr®Ih i|yd ,dNh
fldgil bmehqï wkqmd;h =
idudkH fldgia ixLHdj
600 01
=
150 01

= re' 4
^,l=Kq 02&

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 25
25
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
26

5' Kh ysñlï wkqmd;h = 0.4 / 40% 02

reZ000
Kh m%d.aOkh
Kh ysñlï wkqmd;h =
ysñlï m%d.aOkh
2 400 01
=
6 000 01

= 0.4 / 40%
^,l=Kq 02&
^,l=Kq 10&

^wd& ^1&
reZ000
0 1 2 3 4 5

uqo,a .,d taï

iqkanqka w.h 200 01
ldrl m%d.aOkh 300 01
fufyhqï ms˙jeh b;s˙h 500 500 500 500 500 01
mer◊ hka;%fha úl=Kqï ñ, 400 01

400 500 500 500 500 1000

}
uqo,a .,d hEï
kj hka;% .ekqï ñ, ^1 200&
ia:dmkh ls¯fï .dia;= ^75& 01
jevìu ilia ls¯fï úhoï ^125&
kv;a;= ms˙jeh - ^100& ^100& ^100& ^100& ^100&
ldrl m%d.aOkh ^300& 01
01
^1 300& 400 400 400 400 900

Y=oaO jr®;udk w.h } › 429 000 02

fmrjev reZ000






uqo,a m%jdyh
^1 300&
400
400
400
400
Ÿ
Ÿ
Ÿ
Ÿ
Ÿ
jÜgï idOlh
1 }
0'89 }
0'80 }
0'71 } 01
0'64 }
}^1 300&
356
320
284
256
900 Ÿ 0'57 } 513
Y=oaO jr®;udk w.h 429

^2& 01 Y=oaO jr®;udk w.h Ok w.hla .kakd neúka hka;%h ñ,g .ekSu fhda.H fõ'
^,l=Kq 10&
33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 26
26
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
27

^b& iSñ; ksyd,a fmd≥ iud.u

2019'03'31 †fkka wjika jr®Ih i|yd uqo,a m%jdy m%ldYkh

fufyhqï ls%hdldrlïj,ska uqo,a m%jdy reZ000 reZ000

.kqfokqlrejkaf.ka ,o uqo,a 1 100 02
iemhqïlrejkag iy fiajlhkag f.jQ uqo,a ^625& 04
fufyhqï ls%hdldrlïj,ska ckkh jQ uqo,a 475
f.jQ fmd,S ^20& 01
f.jQ wd∞hï n≥ ^75& 01
fufyhqï ls%hdldrlïj,ska ckkh jQ Y=oaO uqo,a 01 380

wdfhdack ls%hdldrlï ;=,ska uqo,a m%jdy

foam," ms˙h; iy WmlrK úl=Kqï 250 01
foam," ms˙h; iy WmlrK ñ,g .ekqï ^410& 03

wdfhdack ls%hdldrlïj, fhojq Y=oaO uqo,a 01 ^160&

uQ,H ls%hdldrlï ;=,ska uqo,a m%jdy

fldgia ksl=;=fjka ,o uqo,a 400 01
f.jQ ,dNdxY ^60& 01
Kh f.ùï ^220& 01

uQ,H ls%hdldrlïj,ska ckkh jQ Y=oaO uqo,a 01 120

ld,f√oh i|yd jQ Y=oaO uqo,a jeäùu 01 340
2018'03'31 †kg uqo,a iy uqo,a" iudk ≤ 120
2019'03'31 †kg uqo,a iy uqo,a" iudk ≤ 01 460

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 27
27
YS% ,xld úNd. fomdr®;fïka;=j ryiH f,aLkhls'
28

fmrjev reZ000

fjf<| ,eìh hq;= ≤

fYaIh b$f. 180 ÷ ≥ka jÜgï 30 ÷
úl=Kqï 1 200 ÷ uqo,a 1 100 ÷
fYaIh m$f. 250 ÷
1 380 1380

÷ whs;u follg 01 ne.ska Wm˙u ,l=Kq 02

fjf<| f.úh hq;= ≤

uqo,a 580 ÷ fYaIh b$f. 140 ÷
fYaIh m$f. 110 ÷ .eKqï 550 ÷

690 690

÷ whs;u follg 01 ne.ska Wm˙u ,l=Kq 02

fufyhqï úhoï
uqo,a 45 ,d$,d 95
laIh fjka ls¯ï 35 01
fYaIh m$f. 15 01
95 95

foam<" ms˙h; iy WmlrK

uqo,a 410 laIh 35 01
bj;a ls¯ï 170 01
OdrK jákdlu jeäùu 205 01
410 410

^,l=Kq 20&
^uqΩ ,l=Kq 40&

m%Yak wxl 06

1 2 3 4 5 tl;=j
^w& 02 02 02 02 02 10
^wd& 09 01 - - - 10
^b& - - - - - 20
40

33 - .sKqïlrKh ^,l=Kq °fï mámdáh& kj | w'fmd'i' ^W'fm<& úNd.h 2019 | wjika ixfYdaOk we;=<;a l< hq;=j we;' 28
28