Y%S ,xld .

KldêlrK Ys,amSh wdh;kh

wÈhr I úNd.h - 2024 cq,s

fhdað; W;a;r

(103) wd¾Ól úoHdj (ECN)

› ,xld .KldêlrK Ys,amSh wdh;kh

fkd' 540" mQcH uqre;af;Ügqfõ wdkkao kdysñ udj;"
kdrdfyakamsg" fld<U 05'
ÿrl:k: 011-2-559 669

fuh wOHdmk yd mqyqKq lsÍï wxYfha m%ldYkhls

 YS% ,xld .KldêlrK Ys,amSh wdh;kh
woshr I úNd.h - 2024 cq,s
(103) wd¾Ól úoHdj
fhdað; W;a;r

^uq¿ ,l=Kq 40& A fldgi

m<uqjk m%Yakh i|yd fhdað; W;a;r(

1.1 (4)
1.2 (2)
1.3 (1)
1.4 (3)
1.5 (3)
1.6 (1)
1.7 (1)
1.8 (1)
1.9 (3)
1.10 (4)

1.11 id¾j
1.12 Y=kH
1.13 i;H
1.14 wi;H
1.15 wdldr folla muKla n,dfmdfrd;a;= fõ'
- nÿ mekùu
- iykdOdr ,nd oSu
- ñ, iSud y÷kajd oSu
o Wmrsu ffk;sl ñ, iSud y÷kajd oSu
o wju ffk;sl ñ, iSud y÷kajd oSu
- ñ, ia:dhslrKh

103/ECN 1 (103) wd¾Ól úoHdj

1.16 fjkialï folla muKla n,dfmdfrd;a;= fõ'
wjYH;d jqjukd
wjYH;d ish¨u fokdg fmdÿ fõ jqjukd mqoa.,hdf.ka mqoa.,hdg fjkia fõ
wjYH;d iSñ; fõ jqjukd wiSñ; fõ
wjYH;d m%d:ñl fõ jqjukd oaú;Shsl fõ
wjYH;d imqrd .ekSu wksjd¾h fõ jqjukd imqrd .ekSu wksjd¾h fkdfõ
m%pdrKh u`.ska wjYH;djkag n,mEï m%pdrKh u`.ska jqjukdjkag n,mEï l,
l, fkdyel fkdyel

1.17 Kh fY%aKs.; lsrSu hkq uQ,H WmlrK tajdfha .=Kd;aulNdjh u; mokïj fYa%Ks.;
lsrSuhs' tu`.ska Kh ,nd.;a ;eke;af;l=f.a Kh wdmiq f.ùfï yelshdj ms<sn`oj
;lafiare lsrSula isÿlrhs' fï i`oyd Kh fY%aKs.; lsrSfï wdh;k Kh ,nd.;a
;eke;a;df.a kqnqkaj;aNdjh u; Kh fY%aKs.; lsrSula ksl=;a lrhs' úYd,;u Kh
fYa%Ks.; lsrSfï wdh;k jkafka"
- iagEkav¾â iy mqj¾ia iud.u - Standard and Poor's (S&P)
- uQãia iud.u - Moody's
- *sÉ f¾áka.aia iud.u - Fitch Ratings

1.18 l;smhdêldrs fj<`ofmd< jHqyfha ,laIK folla n,dfmdfrd;a;= fõ'

- fj<`ofmd< ;=, wdh;k lsysmhla muKla l%shd;aul fõ
- m%fõYh iy msgjqu ndOdldrS ùu
- l¾udka;h ;=, isák wdh;k w;r wka;¾/`oshdjla mej;Su
- iucd;Sh fyda m%fíos; NdKavhla bosrsm;a lsrSu
- wdh;kh my<g nEjqï jk idfmalaI wkuH b,a¨ï jl%hlg uqyqK oSu

1.19 uQ,H w;rueos wdh;k folla muKla n,dfmdfrd;a;= fõ'

- n,m;%,dNS jdKsc nexl=
- n,m;%,dNS úfYaIs; nexl=
- n,m;%,dNS uQ,H iud.ï
- iuQmldr iñ;s
- rlaIK iud.ï
- l,anÿ iud.ï
- tall Ndr wdfhdack iud.ï
- fiajl w¾:idOl wruqo,

103/ECN 2 (103) wd¾Ól úoHdj

1.20 ;sridr ixj¾Okfha iudc me;slv folla muKla n,dfmdfrd;a;= fõ'
- iyfhda.S;djh
- iudkd;au;djh
- iudc iycSjkh
- iún,.ekaùu
- ixialD;sl wLKav;djh
- iudc ixp,kh

^tla fldgilg ,l=KQ 02" uq¿ ,l=KQ 40 hs&

A fldgfiys wjidkh

103/ECN 3 (103) wd¾Ól úoHdj

^uQ¿ ,l=KQ 40 hs&
B fldgi
fojk m%Yakh i|yd fhdað; W;a;r(
mßÉfþoh 01 - jHdmdr mßirhg wod< wd¾Ól ixl,am yd wd¾Ól moaO;s

(a) wd¾:sl NdKavhl ,laIK folla muKla n,dfmdfrd;a;= fõ'

- iemhqu iSñ; ùu$ys`.lula mej;Su
- iïm;a msrsjehla mej;Su
- wdjia:sl msrsjehla mej;Su
- fndfyda wd¾:sl NdKav j,g ñ,la mej;Su
- ksIamdok l%shdj,shl m%;M
s ,hla f,i wd¾:sl NdKav ìys ùu
- meyeos,s ysñldrS;ajhla mej;Su

^,l=KQ 03&
(b)
l=ula ksmojkafka o@
ñY% wd¾:sl moaO;shl fm!oa.,sl wxYh by< ñ,lg wf,ú l, yels" by< ,dNhla bmhsh
yels NdKAv ksIamdokh lrhs' flfia fj;;a rdcH wxYh iudc iqNidOkh wruqKq lrf.k
NdKAv ksmojhs'

flfia ksmojkafka o@
ñY% wd¾:sl moaO;shl fm!oa.,sl wxYh ,dN Wmrsu lr .ekSfï wruqK iys;j msrsjeh wju
jk Ys,am l%uh f;drd .kakd w;r rdcH wxYh iudc iqNidOk iy idOdrK;ajh Wmrsu
jk Ys,am l%uh f;drd .kS'

ld i`oyd ksmojkafka o@
ñY% wd¾:sl moaO;shl fm!oa.,sl wxYfha l%h Yla;sh u; fuu m%Yakh úi`od .kakd w;ru
rdcH wxYh iudc wjYH;djka u; fuu m%Yakh i`oyd ms<s;=re imhhs'
^,l=KQ 05&
(c) tla fya;=jla muKla n,dfmdfrd;a;= fõ'
i,ld n,k NdKavfha ñ, yd b,a¨ï m%udKh w;r m%;sf,dau iïnkaOhla we;s ùug fya;=
my; mrsos fõ"

(1) ñ, fjkia ùul wdfoaYk m%;súmdlh

(2) ñ, fjkia ùul wdodhï m%;súmdlh

103/ECN 4 (103) wd¾Ól úoHdj

ñ, fjkia ùul wdfoaYk m%;súmdlh

i,ld n,k NdKavfha b,a¨u flfrys n,mdk wdfoaYk NdKavj, ñ, o we;=Mj wfkl=;a
idOl fkdfjkia j ;sìh§ i,ld n,k NdKavfha ñ, fjkiaùu fya;= fldgf.k tys
idfmalaI ñ, fjkia ùu ksid i,ld n,k NdKavfha b,a¨ï m%udKh fjkia ùu" ñ, fjkia
ùul wdfoaYk m%;súmdlh f,i ye¢kafõ'

ñ, fjkia ùul wdodhï m%;súmdlh

i,ld n,k NdKavfha b,a¨u flfrys n,mdk .ekqïlrejkaf.a kdñl uqo,a wdodhu we;=¿
wfkl=;a idOl fkdfjkiaj ;sìh § i,ld n,k NdKavfha ñ, fjkia ùu fya;= fldgf.k
.eKqïlrejkaf.a ñ,oS .ekSfï yelshdfõ ^uQ¾; wdodhfï& we;s jk fjkia ùï u; i,ld
n,k NdKavfha b,a¨ï m%udKh fjkia ùu wdodhï m%;ú
s mdlh f,i i,lhs'
^,l=KQ 02&
^uQ¿ ,l=KQ 10 hs&
;=kajk m%Yakh i|yd fhdað; W;a;r(
mßÉfþoh 02 - b,a¨u" iemhqu" iu;=,s;h yd rch ueÈy;a jk wdldrh

(a)
Qd = 1200 − 20p
𝑄𝑠 = −200 + 20𝑝

𝑄𝑑 = 𝑄𝑠
1200 − 20 𝑝 = −200 + 20 𝑝
−20𝑝 − 20𝑝 = −200 − 1200

−40𝑝 −1400
=
−40 −40

𝑝 = re. 35

b,a¨ï iólrKfha ñ,g re' 25 wdfoaY lsrSuka

𝑄𝑑 = 1200 − 20𝑝
𝑄𝑑 = 1200 − 20 𝑋 35
𝑄𝑑 = 1200 − 700
tall 500
^,l=KQ 03&
(b) idOl ;=kla muKla n,dfmdfrd;a;= fõ'
- wod< NdKavh w;HdjYH NdKavhla o iqfLdamfNda.S NdKavhla o hkak'
- NdKav i|yd mj;sk wdfoaYl j, iq,N;ajh iy wdfoaYl j, ióm;djh
- wod< NdKavh fjkqfjka wdodhfuka jeh lrkq ,nk m%;sY;h
- wod< NdKavfhka we;s úl,am m%fhdack ixLHdj
- ñ, fjkiaùfuka miq ta ioyd wkq.;.; ùug wjYH jk ld,h
^,l=KQ 03&

103/ECN 5 (103) wd¾Ól úoHdj

(c)
mQ¾K ;r`.ldrS wdh;khla flá ld,fhaoS wdka;sl whNdrh wdka;sl msßjehg iudk jk
ksuejqï uÜgu" fj<`ofmd< ;SrKh jQ ñ, hgf;a ksIamdok lr wf,ú lsrSfuka ,dN Wmrsu
lr .kS' tysoS fj<`ofmd< ;SrKh jQ ñ, idudkH uq¨ msrsjehg jvd jeä kï wdh;kh
wd¾:sl ,dN Wmhhs' ;jo ñ, idudkH úp,H msrsjehg jvd wvq kï wdh;kh jid oeóug
lghq;= lrhs' fï wdldrhg ,dN Wmrsu lr .kakd m%udKh ;SrKh lrk wdldrh my; rEm
igyk u`.ska ksrEmKh lrhs'

^,l=KQ 04&
^uQ¿ ,l=KQ 10 hs&
y;rjk m%Yakh i|yd fhdað; W;a;r(
mßÉfþoh 05 - uQ,H moaO;sh" uqo,a yd idudkH ñ, uÜgï

(a) fÉ;kdjka folla muKla n,dfmdfrd;a;= fõ'

- .kqfokq fÉ;kdj
- wdrlaIK fÉ;kdj
- iufmalaIK fÉ;kdj
^,l=KQ 02&

(b) jdKsc nexl=jlg tys m%Odk wruqKq fol jk ,dNodhS;ajh yd øjYS,;djh w;r ;=,khla
mj;ajd .ekSug isÿfõ'

øjYS,;d wruqK - uyck úYajdih wdrlaId lsÍu i|yd ieu wjia:djl u jdKsc nexl=j,g
m%udKj;a øjYS, j;alï mej;sh hq;= njhs' flfia fj;;a øjYS, j;alï fndfyda úg my<
uÜgul m%;s,dN ,nd fok neúka ,dNodhS;ajh ms,sn`o .eg¨ we;s úh yelsh'

103/ECN 6 (103) wd¾Ól úoHdj

,dNodhS;aj wruqK - jdKsc nexl= Khla ,nd §fuka iy os.= ld,Sk j;alï j, wdfhdackh
lsrSu u.ska ,dNhla Wmhd .; hq;= njhs' fuu`.ska by< m%;s,dN ,eìh yels jqj;a øjYS,;d
.eg¨ we;s úh yelsh'

^,l=KQ 04&
(c) .=Kd;aul uQ,H m%;sm;a;s folla muKla n,dfmdfrd;a;= fõ'

 Kh ms<sn| Wmßu l,a msrSfï ld, iSud kshu lsÍu

Kh ms<sn| Wmßu l,a msrSfï ld, iSudj wvq lsrSu u`.ska wd¾:slhg .,d hk Kh m%udKh
wvq jk w;r Wmßu l,a msrSfï ld, iSudj by< kexùu u`.ska wd¾:slhg .,d hk Kh
m%udKh jeä fõ' ta wkqj wd¾:slfha lsishï lafIA;%hla osrs .ekaùug wjYH kï tu
lafIA;%hg ,nd fok Kh j, Wmßu l,a msrSfï ld, iSudj by< kexùu l, hq;=h'

 jrKd;aul fmd<S wkqmd;hla kshu lsÍu

wd¾:slfha lsishï lafIA;%hla i`oyd ,nd fok Kh m%udKh iSud lsrSug wjYH kï ta i`oyd
wod< jk Kh fmd<S wkqmd;h by< kexúh hq;= w;r lsishï lafIA;%hla i`oyd ,nd fok
Kh m%udKh jeä lsrSug wjYH kï ta i`oyd wod< jk Kh fmd<S wkqmd;h my; fy<sh
hq;=h'

 wem iq/l=ï i`oyd iSud mekùu

wd¾:slfha lsishï lafIA;%hla i`oyd ,nd fok Kh m%udKh iSud lsrSug wjYH kï ta i`oyd
wod< jk wem iq/l=ï m%udKh by< kexúh hq;= w;r lsishï lafIA;%hla i`oyd ,nd fok
Kh m%udKh jeä lsrSug wjYH kï ta i`oyd wod< jk wem iq/l=ï m%udKh ,sys,a l, hq;h
= '

 Kh ms<sn| Wmßu iSud kshu lsÍu

wd¾:slfha lsishï lafIA;%hla i`oyd ,nd fok Kh m%udKh ms<sn`o iSudjka mekùuhs' fuu
iSudjka by< kexùu u`.ska tu lafIA;%hla i`oyd .,d hk Kh m%udKh my, hhs'

 wfkl=;a

Khjr ,sms i`oyd ldis wdka;sl ksl=;a lsrSu" hy fm<Uúï jeks jl% md,khka u`.ska o Kh
ms<sn`o mrsphka iy uQ,H ia:djr;ajh i`oyd n,mEï l, yelsh'
^,l=KQ 04&
^uQ¿ ,l=KQ 10 hs&

103/ECN 7 (103) wd¾Ól úoHdj

miajk m%Yakh i|yd fhdað; W;a;r(
mßÉfþoh 06 - wka;¾cd;sl fjf<|du iy úfoaY úksuh fj<|fmd<

(a) Wml,amk folla muKla n,dfmdfrd;a;= fõ'

- mQ¾K idOl ixp,;djh

- ia:djr mßudKdkql+, M, mj;sk nj
- m%jdyk msßjeh Y+kH nj
- ksIamdokh fyda mßfNdackh fyda wdY%fhka ndysr;d fkdue;s nj
^,l=KQ 02&
(b)

(i) A rgg Q NdKavh ksIamdok lsrSfï ksrfmalaI jdis mj;S

B rgg P NdKavh ksIamdok lsrSfï ksrfmalaI jdis mj;S

^,l=KQ 02&
(ii)
P NdKav tall Q NdKav tall
A rg 4 12

B rg 21 7

idfmalaI jdis .Kkh lsrSu i`oyd tla tla NdKav tallfha wdjia:sl msrsjeh .Kkh l,
hq;=h'
rg P NdKav tallhla ksmoùfï Q NdKav tallhla ksmoùfï
wdjia:sl msrsjeh wdjia:sl msrsjeh
A rg 12/4 = 3 4/12 = 0.33
B rg 7/21 = 0.33 21/7 = 3

by; j.=jg wkqj A rg Q NdKav tallhla wvq wdjia:sl msrsjehla hgf;a ksmojk w;r B rg
P NdKav tallhla wvq wdjia:sl msrsjehla hgf;a ksmojhs' ta wkqj"
 A rgg Q NdKav tallhla ksmoùfï idfmalaI jdis mj;S' (0.33< 3)
 B rgg P NdKav tallhla ksmoùfï idfmalaI jdis mj;S' (0.33< 3)
^,l=KQ 04&

103/ECN 8 (103) wd¾Ól úoHdj

(c) mshjr folla muKla n,dfmdfrd;a;= fõ'

- wmkhkj, ;r`.ldrS;ajh by< kexùu

- wmkhk úhou wvq lsrSu i`oyd wjYH l%shdud¾. .ekSu
- ndysr wiu;=,s;;djh wju lsrSu i`oyd wjYH l%shdud¾. .kakd w;r;=r wNHka;r
wiu;=,s;;d wju lsrSug wjYH l%shdud¾. .ekSu
- uQ,H m%;sm;a;sh ueosy;aùï j,ska f;drj ksoyfia l%shd;aul lsrSug bv oSu
^,l=KQ 02&

^uQ¿ ,l=KQ 10 hs&

B fldgfiys wjidkh

103/ECN 9 (103) wd¾Ól úoHdj

^uQ¿ ,l=KQ 20 hs&
C fldgi
yhjk m%Yakh ioyd fhdað; W;a;r(
mßÉfþoh 04 - cd;sl .sKqïlrKh iy rcfha ld¾hNdrh

(A) (a)

jHdmdr pl%fha m%Odk woshrhka 4ls

- uqÿk; - úNj ksuejqug by< ienE ksuejqfï by< u wjia:dj uqÿk; fõ' wd¾:sl
m%idrKh wjidk ù wd¾:sl miqneiSu fuu ,laIHfhaoS wdrïN fõ'

- miq neiSfï wjêh - uqÿk; isg m;=, olajd .uka lrk wjêh ksuejqfï miq neiSfï
wjêh fõ' fuysoS ksIamdokh yd fiajd kshqla;sh wvq fõ'

- m;=, - úNj ksuejqug my< i;H ksuejqfï my< u wjia:dj m;=, fõ' wd¾:sl miq
neiSu wjidk ù wd¾:sl m%idrKh fuu ,laIHfhaoS wdrïN fõ'

- m%idrK wjêh - m;=f,a isg uqÿk; olajd .uka lrk wjêh ksuejqfï m%idrK
wjêh fõ' ^,l=KQ 03&

103/ECN 10 (103) wd¾Ól úoHdj

(B) (i)
whs;uh re' ñ,shk
1. fm!oa.,sl mrsfNdack úhou = 1,600
2. rdcH mrsfNdack úhou = 2,500
3. o< foaYh
S m%d.aOk iïmdokh = 9,550
3.1 o< foaYh
S ia:djr m%d.aOk iïmdokh 4,500
3.2 f;d. fjkia ùu 2,500
3.3 jákd oE fjkia ùu 2,550
fj<`o ñ,g o< foaYSh úhou 1 + 2 + 3 = 13,650
^,l=KQ 06&
(ii)
whs;uh re' ñ,shk
1. fj<`o ñ,g o< foaYSh úhou = 13,650
2. tl;= l,d ( NdKAv yd fiajd wmkhk = 4,800
wvq l,d ( NdKAv yd fiajd wdkhk = (2,750)

fj<`o ñ,g o< foaYSh ksIamdos;h = 15,700

^,l=KQ 03&
(iii)
whs;uh re' ñ,shk
1. fj<`o ñ,g o< foaYSh ksIamdos;h = 15,700
2. úfoaY Y=oaO m%d:ñl wdodhu = 1,004
fj<`o ñ,g o< cd;sl wdodhu = 16,704

^,l=KQ 02&
(c) o< foaYSh wdodhu iy o< cd;sl wdodhu w;r fjki úfoaY Y=oaO m%d:ñl wdodhu fõ'

o< cd;sl wdodhu } o< foaYSh wdodhu ¬ úfoaY Y=oaO m%d:ñl wdodhu

wd¾:slhl ish¨u m%d:ñl wdodhï j, tl;=j o< foaYh

S wdodhu f,i y÷kd .efka'
wd¾:slhla ;=< NdKav yd fiajdjka ksIamdokh lsrSfuka Wmhd .;a idOl wdodhu iy
fkajdislhka ;uka i;= ksIamdok idOl úfoaYhkays wdfhdackh lsrSfuka Wmhd .;a idOl
wdodhu;a wfkajdislhska i;= ksIAmdok idOl wd¾:sl m%foaYh ;=< wdfhdackh lsrSu
fjkqfjka f.jQ idOl wdodhï w;r fjki o< cd;sl wdodhu .Kkh lsrSfïoS ie,ls,a,g
.kS' ^,l=KQ 03&

103/ECN 11 (103) wd¾Ól úoHdj

(d)

rcfha úhoï j,g wod<j jHdmdr j,g wdfhdack wjia:d ks¾udKh jkq oelsh yelsh' fuh
idudkHfhka oelsh yels jkafka rch m%idrKd;aul *sial,a m%;sm;a;shla wkq.ukh lrñka
nÿ my< uÜgul mj;ajd .ksñka rch úiska iy wfkl=;a uQ,dY% u`.ska wd¾:slhg w¨f;ka
uqo,a tl;= ;rk wjia:djkaysoSh'

wfkla w;g rch ixfldapkd;aul *sial,a m%;sm;a;shla wkq.ukh lrñka nÿ by< kxjñka
iy rcfha úhoï lmd yrsñka lghq;= lrk úfgl th jHdmdr j, ,dNh flfrys iDcq
n,mEula we;s lrhs'

rdcH úhoï mshjd .ekSug nÿ wdodhu m%udKj;a fkdjk wjia:djka j,oS rchg tu ys`.h
mshjd .eksu i`oyd Kh ,nd .ekSug isÿfõ' tu`.ska wd¾:slfha fmd<S wkqmd; by< hdug
mSvkhla we;s lrhs' fuf,i wd¾:slfha fmd<S wkqmd; by< hdu ksid fm!oa. ,sl wxYfha
wdfhdack wffO¾hu;a fõ' fuh f;rmqï m%;súmdlh f,i ye`oskafõ'

*sial,a m%;sm;a;sh ;=< rch úiska jHdmdr u; úúO nÿ mkjhs' rdcH rdcH úhoï by< hdu
;=< tu úhoï mshjd .ekSu fjkqfjka Kh ,nd .kakd w;r tu Kh iy fmd<S f.ùï
fjkqfjka rchg nÿ jeä lsrSug isÿjk w;r th jHdmdr flfrys n,mEï we;s lrhs'
^,l=KQ 03&

^uQ¿ ,l=KQ 20 hs&

C fldgfiys wjidkh

103/ECN 12 (103) wd¾Ól úoHdj

Notice:

These answers compiled and issued by the Education and Training Division of AAT Sri Lanka
constitute part and parcel of study material for AAT students.
These should be understood as Suggested Answers to questions set at AAT Examinations and should
not be construed as the “Only” answers, or, for that matter even as “Model Answers”. The
fundamental objective of this publication is to add completeness to its series of study texts, design
especially for the benefit of those students who are engaged in self-studies. These are intended to
assist them with the exploration of the relevant subject matter and further enhance their understanding
as well and stay relevant in the art of answering questions at examination level.

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reserved. No part of this document may be reproduced or transmitted in any form or by any means,
electronic, mechanical, photocopying, recording or otherwise without prior written permission of the
Association of Accounting Technicians of Sri Lanka (AAT Sri Lanka)

103/ECN 13 (103) wd¾Ól úoHdj