SUGGESTED SOLUTIONS - Welcome to CA Sri Lanka 2016 Page 4 of 18 1.9 1.10 fw;if ntspg;ghL:5.2.2...

SUGGESTED SOLUTIONS

All Rights Reserved

KE2 - Management Accounting Information

September 2016

KE2-September 2016 Page 2 of 18

gpupT 01 tpil 01 1.1

1.2

1.3

1.4

fw;if ntspg;ghL: 1.1.1 khj;jpuk; cz;ikay;y.

rupahd tpil B

fw;if ntspg;ghL:1.3.1

&gh.

KjyhtJ thuk; - cj;juthjg;gLj;jg;gl;l $yp 12,000

Jz;Lf;$ypapd; mbg;gilapy; (20 Jz;Lfs;) 10,000

vdNt> xU nef;y]pw;fhdJ 600

,uz;lhtJ thuk; - cj;juthjg;gLj;jg;gl;l $yp 12,000

Jz;Lf;$ypapd; mbg;gilapy; (30 Jz;Lfs;) 15,000

vdNt> xU nef;y]pw;fhdJ 500

rupahd tpil C


rupahd tpil B

fw;if ntspg;ghL: 1.4.2

&gh.

gpujhd %yg;nghUs; fpuak; 4,000,000

Nkyjpf %yg;nghUs;fs; 500,000

4,500,000

mynfhd;Wf;fhd %yg;nghUs; 450

khw;wy; fpuak; 25

gFjp KbTg;nghUspw;fhd fpuak; 475

1000 myFfspd; Gj;JUthFk; Ntiyg; ngWkjp 475,000

rupahd tpil D


1.5

1.6

1.7

1.8


Neu;%yg;nghUs;

&gh. 40 + 5% = 42

Neu;f;$yp

&gh. 30 + 6% = 31.8

Neu; Nke;jiy

&gh. 10 + 4% = 10.4

mynfhd;Wf;F vjpu;ghu;f;fg;gl;l Mff;$ba fpuak;

= 84.2

mynfhd;Wf;F vjpu;ghu;f;fg;gl;l fpuak; (40+30+10)

= 80

mynfhd;Wf;fhd Mff;$ba KOikahd tO

= 4.2

rupahd tpil B


VAT

(11%)

VAT

(15%)

tpw;gid tpiy 11,500 11,100

tpw;gidf; fpuak;

(9,200)

(9,200)

nkhj;j ,yhgk;

2,300 1,900

Gjpa ,yhg vy;iy 0.2065217

20.65%

rupahd tpil B


rupahd tpil C


rupahd tpil A


1.9

1.10


rupahd tpil C


&gh. 000

tUlhe;jf;nfhs;tdTfs;

14,400

fhRf;nfhs;tdTfs; (30%)

4,320

fld; nfhs;tdTfs; (70%)

10,080

brk;gu; khjf;fld; nfhs;tdT

840

11 khjq;fspw;fhd nfhLg;gdT

9,240

Muk;g kPjp nfhLg;gdT

600

tpepNahfj;jUf;fhd nkhj;jf; nfhLg;gdT

14,160

rupahd tpil D


tpil 02

2.1

2.2


i. ,it jPu;khdj;Jld; njhlu;Gila vjp;u;fhyf;fpuaq;fs;

cjhuzk;: Gjpa ,ae;jpuj;jpw;fhd %yjdf;fpuak;

ii. mjpfupf;Fk; ,ay;gpidAilaJ

cjhuzk;: Nkyjpf njhopyhsu;fspw;fhd $ypfs;

iii. jPu;khdk; fhuzkhf fhNrhl;lg; ngWNgW

cjhuzk;: Gjpa ,ae;jpuj;jpw;fhd %yjdf;fpuak;> %yg;nghUs; fpuak;

iv. re;ju;g;gf;fpuak;

cjhuzk;: epyj;jpd; jw;Nghija tpw;gid tpiy

fw;if ntspg;ghL:1.1.3 rhpahd tpil Mff;$ba nraw;ghl;L kl;lk; = 155,000 myFfs; &gh.1,600,000 ,y; Mff;Fiwe;j nraw;ghl;L kl;lk; = 80,000 myFfs; &gh. 925,000 ,y; mynfhd;wpw;fhd khWk; fpuaj;ijf; fzpg;gply; Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak; - Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;jf;fpuak;

Mff;$ba nraw;ghl;L kl;lj;jpy; nkhj;jmyFfs; – Mff;Fiwe;j nraw;ghl;L kl;lj;jpy; nkhj;j myFfs;

= 1,600,000 – 925,000 = mynfhd;Wf;F &gh 9 155,000 – 80,000 nkhj;j khWk;fpuak; = 9*150,000 = &gh. 1,350,000 nkhj;j epiyahd = 925,000 - 80,000 x 9 = &gh. 205,000 fpuak;


2.3

2.4


%yg;nghUs; fpuak; A- 3 X 175 525 B- 2 X 380 760 1,285 $ypf;fpuak; 16 x 60 960 Vid Neu; nryTfs; 655 nkhj;j Neu;f;fpuak; 2,900 Nke;jiyf;fpuak; (2,900 x15%) 435 nkhj;j kjpg;gplg;gl;l fpuak; 3,335 mspf;fg;gl;l nkhj;j tpiy = 3,335 X 1.30 &gh 4335.50


&gh fpuak; 3,000

50% ,yhg vy;iyAld; 4,500

15% ngWkjp Nrh; thpAld; 5,175

fopTnra;ag;gl;l tpiy 4,140 100 "”g;ge;jhl;l kl;ilfs; tpw;fg;gl;lhy; &gh tpw;gid ngWkjpNrh; tup mlq;fyhf 414,000 ngWkjpNrh; tup (54,000) Njwpa tpw;gid 360,000 (-) tp;w;gidf;fpuak;

100 ”g;ge;jhl;l kl;ilfspd; fpuak; (300,000)

(5% ,ytr toq;fy;)

,ytr toq;fYf;fhd fpuak; (5*3000) (15,000) (315,000)

45,000 nkhj;j ,yhgk; cz;ikahd ,yhg vy;iy 12.50%


2.5

2.6

2.7


(i) = njhFjp ,yf;if miltjw;fhd epfo;jfT X jdpg;gl;l ,yf;if miltjw;fhd epfo;jfT

= 0.85X 0.7

= 0.595 my;yJ 59.5%

(ii) jdpg;gl;l ,yf;if miltjw;fhd epfo;jfT X njhFjp ,yf;if milahJ tpLtjw;fhd epfo;jfT

= 0.7X (1-0.85)

= 0.105 my;yJ 10.5%


,ilf;fhd epak tO = 10/ √ 400= 0.5 tUlq;fs;

95% ek;gp;f;if l;lj;jpy; Z Gs;sp = 1.96

ruhrup taJ = 32 + (1.96 x 0.5) = 31.02 - 32.98


(i) jtizf;fl;lzk; = 1,000,000 / CDF(20Q, 3% p.q)

= 1,000,000 / 14.878 &gh = 67,213

gjpyhf: FV = PV (1+rn) = 1,000,000 (1 + 0.03)20 = 1,806,111.24 1,806,111.24 = A((1+0.03)20 – 1)/0.03) A = 67,213

(ii) %d;whtJ tUl Muk;gj;jpy; 12 jtizf;fl;lzq;fs; nrYj;j Ntz;bAs;sd. 12 jtizf; fl;lzq;fspdJk; ,w;iwg;ngWkjp = 67,213 x 9.954 = 669,038


2.8

2.9

2.10


CDF (12Q, r% p.q) = 669,038 / 71,290

= 9.385

ml;ltizapypUe;J r = fhyhz;bw;F 4%

tUlhe;j Gjpa tPjk; =16%


(i)

&gh

fzf;fPl;L ,yhgk;

350 kpy;ypad;

ruhrup ,yhgk;

70 kpy;ypad;

ruhrup KjyPL (550+50)/2

300 kpy;ypad;

fzf;fPl;L tUtha; tPjk;

23%

(ii) ,J gzj;jpd; Neug;ngWkjpia fUj;jpy; nfhs;stpy;iy.

fzf;fPl;L ,yhgk; Nja;khdk; Nghd;w gy;NtW fzf;fPl;L rPuhf;fq;fis mbg;gilahff; nfhz;lJ.


fhyj;njhlu; vd;gJ fhyj;jpd; kPJ mtjhdpf;fg;gl;l / gjpT nra;ag;gl;l ngWkjpfspDila xU njhluhFk;. fhyj;njhlu; kPJ ehd;F %yf;$Wfs; cs;sd. mitahtd:

- Nghf;F

- gUtfhy NtWghLfs;

- Rw;Nwhl;l NtWghLfs;

- vOkhwhd NtWghLfs;;; / vOkhww;w NtWghLfs;


gpupT 2 tpil 03

(a) fle;j MW khj fhyg;gFjpfspy; Jtpr;rf;futz;bfspd;

ruhrup tpw;gid 450 uau;fspw;fhd tUlhe;jf; Nfs;tp (450 x 2 x12) 10,800 EOQ = √ 2 Co D/CH

= √ 2 * 500 * 10,800 / 200 * 15% = 600 nkhj;jf;fl;lisf; fpuak; = (10,800 / 600) * 500 = 9,000 EOQ ,y; fl;lisf;fpuak; = ,Ug;Gitg;Gf;fpuak; vdNt> nkhj;jf;fpuak; = 9,000 x 2 = &gh 18,000

(b) kWfl;lis kl;lk; = Mff;$ba Nfs;tp x Mff;$ba fl;lisf;fhyk; = (550 x 2/4) x 6 = 1,650 uau;fs;

Mff;$ba ,Ug;G kl;lk; = kWfl;liskl;lk; - (,opTf;Nfs;tp x ,opTf;fl;lisf;fhyk;) + ROQ = 1650 - (350 x 2/4 x 2) + 600 = 1900 uau;fs; ,opT ,Ug;G kl;lk; = ROL – (ruhrupf;Nfs;tp x ruhrupf;fl;lisf;fhyk;) = 1650 - 450 x 2/4 x 4 = 750 uau;fs;

(c) kWfl;lis kl;lk;- ,Ug;Gf;fis kPs;gpujpapLtjw;fhf fl;lisaplg;gl Ntz;ba fl;lis kl;lk;. rupahd Neuj;jpy; fl;lisaplg;gLk; NghJ ,J ,Ug;gpd;ik epiyikfisAk;> Nkyjpf ,Ug;Gf;fisAk; jtpu;f;f cjTfpwJ.

Mff;$ba kl;lk; - ,J ,Ug;Gf;fs; Nrjhukl;l epiyikia mile;J nfhz;b Uf;fpwJ vd Kfhikf;F rkpf;iQ nra;fpd;w xU vr;rupf;if kl;lkhFk;. ,opT kl;lk; - ,J ,Ug;Gf;fs; Fiwthd kl;lj;jpy; Mgj;ij mZfpf; nfhz;bUf;fpwJ vdTk;> ,Ug;gpd;ikf;fhd rhj;jpak; Vw;gLk; vdTk; Kfhikapd; ftdj;jpw;F nfhz;L tUfpd;w xU vr;rupf;if kl;lkhFk;. ,Ug;G kl;lk; ,k;kl;lj;jpw;F fPNo nry;ypd;> kWfl;lis kl;lj;ij jPu;khdpg;gjw;F nfhs;sg;gl;l %y kl;lq;fis tpl Efu;Tk;> fl;lisf;fhyKk; mjpfupj;Js;sJ vd;gjid Rl;bf;fhl;LtjhFk;.

(nkhj;jk;: 10 Gs;spfs;)

njhlh;Ggl;l fw;if ntspg;ghL : 1.2.2


tpil 04

(a) nfkpf;fy; BS mynfhd;wpw;fhd gq;fspg;G = (400-200) = &gh.200

Nfs;tp nkhj;j gq;fspg;G

(x) (&gh kpy;ypad;) Nfs;tp kl;lj;jpd; epfo;jfT (p)

100,000 20.00 40% 8.00 120,000 24.00 30% 7.20 150,000 30.00 20% 6.00 160,000 32.00 10% 3.20

vjpu;ghu;f;.gq;fspg;G (x ) 24.40 vjpu;ghu;f;fg;gl;l gq;fspg;G = 24.40 kpy;ypad; vjpu;ghu;f;fg;gl;l gq;fspg;G nfkpf;fy; CB Ald; cau;thf cs;sikahy; mJ cw;gj;jp nra;ag;gl Ntz;Lk;.

(b)

Nfs;tp nkhj;j gq;fspg;G

(x) (&gh kpy;ypad;)

-

(x - x 2

- 2

100,000 20.00 (4.40) 19.36 7.744

120,000 24.00 (0.40) 0.16 0.048

150,000 30.00 5.60 31.36 6.272

160,000 32.00 7.60 57.76 5.776

108.64 19.840

epak tpyfy; = √ - 2 = √19.840 = 4.45 kpy;ypad;

jpl;lj;ij xg;gPL nra;AKfkhf ehk; khwypd; ,izg;Gf; Fzfj;ij fzpg;gPL nra;a Ntz;Lk;.

khwypd; ,izg;Gf;Fzf fzpg;gPL = (epak tpyfy;/vjpu;ghu;f;fg;gl;l ngWkjp) nfkpf;fy; BS = 4.45/24.4 = 0.18 or 18% nfkpf;fy; CB = 7/26 = 0.27 or 27% nfkpf;fy; BS kpff;Fiwthd guk;giyAilaJ. vdNt CPL nfkpf;fy; BS I njupT nra;a Ntz;Lk;.

njhlh;Ggl;l fw;if ntspg;ghL: 2.3.1 / 2.4.1


tpil 05

(a) re;ij 1 X1 = 80 – 70 = 1,000

0.01 re;ij 2 X2 = 250 – 70 = 900 0.2 M1 ,ypUe;J tUkhdk; 1,000 x 70 = 70,000 M2 ,ypUe;J tUkhdk; 900 x 70 = 63,000 1,900 x 70 = 133,000 khWk; fpuak; 1,900 x 60 = (114,000) epiyahd fpuak; = (10,000) ,yhgk; 9,000 (b) re;ij 1 TR =80X1 - 0.01X12

MR =80 - 0.02X1

MR = MC; Mf ,Uf;Fk;NghJ 80 - 0.02X1 = 60

X1 = 1,000

P1 = 70

re;ij 2 TR =250X2 - 0.2X22

MR =250 - 0.4X2

MR = MC; Mf ,Uf;Fk;NghJ

250 - 0.4X2 = 60

X2 = 475

P2 = 155 (c) M1 ,ypUe;J tUkhdk; 1,000 x 70 = 70,000

M2,ypUe;J tUkhdk; 475 x 155 = 73,625

143,625

khWk; fpuak; 1,475 x 60 = (88,500)

epiyahd fpuak; = (10,000)

,yhgk; 45,125 ,f;fk;gdpahdJ re;ij 1 ,y; ,yhgj;ij cr;rg;gLj;Jtjw;F> tpiyia rupahf jPu;khdpj;Js;sJ. Mdhy;> re;ij 2 ,y; ,J rupahf Nkw;nfhs;sg;gltpy;iy. re;ij 2 ,y; tpiyia &gh 155 ,w;F rPuhf;Ftjd; %yk; 475 myFfis khj;jpuk; tpw;gid nra;J ,yhgk; cr;rg;gLj;jg;gl KbAk;. ,jd;gb Kd;ida ,yhgk; &gh 9>000> &gh 45>125 ,w;F mjpfupf;fg;gl KbAk;.

njhlh;Ggl;l fw;if ntspg;ghL: 6.1.1 / 6.2.1


tpil 06

tpil - 06

(a) nghwpapd; nryTg;ghjPL

nkhj;jg; ghjPl;Lf; fpuak;

jpdKk;

(800)

khjnkhd;wpw;fhd

myFfs; (jpdKk;

800)

jpdKk;

(1,200)

khjnkhd;wpw;fhd

myFfs; (jpdKk;

1,200)

khjhe;j cw;gj;jp

(ehshe;j cw;gj;jp * 24) 19,200 28,800

Neu;%yg;nghUs; xt;nthd;Wk; &gh 80.

64,000 1,536,000 96,000 2,304,000

Neuf;$yp - Ntiy 01 4,000 96,000 7,000 168,000

NjePUk;

kjpaNghrdKk; -

Ntiy 02

400 9,600 525 12,600

,ae;jpu guhkupg;G –

Ntiy 03

1,200 28,800 1,800 43,200

miug;gFjp khWk; epu;thff;fpuak; -

Ntiy 04

7,442 178,600 10,642 255,400

epiyahd fpuak; - ghJfhg;G

750 18,000 750 18,000

epiyahd fpuak; - thlif

1,667 40,000 1,667 40,000

ehnshd;wpw;fhd nkhj;jf; fpuak; (&gh)

ehl;fspd; vz;zpf;if

79,459 118,384

24 24

nkhj;j ghjPl;Lf;fpuak;

&gh. 1,907,000 1,907,000 2,841,200 2,841,200

njhlu;Ggl;l fw;if ntspg;ghL 7.1.1/7.1.2/7.4.1


nra;Kiwfs; 01

Neu;f;$ypf;fpuak;

ehnshd;Wf;fhd myFfs; 800

ehnshd;Wf;fhd myFfs; 1200

Ntiy nra;ag;gl;l kzpj;jpahyq;fs; = 800/ 100 =1200/100

8 kzpj;jpahyk; 12 kzpj;jpahyk;

5 Ntiyahl;fSf;fhd fpuak; xt;nthd;Wk; &. 800 tPjk;. 4,000 4,000

Ntiynra;ag;gl;l Nkyjpf kzpj;jpahyq;fSf;fhd nfhLg;gdT xt;nthd;Wk; &gh 150 tPjk; (5x4kzpx150) - 3,000

ehnshd;Wf;fhd nkhj;j Copaf;fpuak; 4,000 7,000

24 ehl;fspw;fhd khjhe;j Copaf;fpuak; 96,000 168,000

nra;Kiwfs; 02

NjePUk; kjpaNghrdKk;

ehshe;j rhjhuz fpuak; 5 NgUf;F ehshe;jk; &gh 80. 400 400

10 kzpj;jpahyq;fSf;F Nkyhd Nkyjpf fpuak; - 125

ehshe;j nkhj;jf;fpuak; 400 525

24 ehl;fspw;fhd khjhe;j fpuak; 9,600 12,600

nra;Kiwfs; 03

,ae;jpuKk; guhkupg;Gk;

ehshe;jk; kzpj;jpahyj;jpw;F &gh 150. 1200 1800

24 ehl;fspw;fhd khjhe;jf;fpuak; 28,800 43,200

nra;Kiwfs; 04 epu;thff;fpuak; -cau;T jho;T Kiw

khWk; fpuak;

= 236,200- 169,000

26,400-18,000

= &gh.8 /myF epiyahd fpuak; = 236,200- (26,400 *8) = 25,000 nkhj;j epu;thff; fpuak; - 19,200 myFfs; = 19,200*8+25,000 = 178,600

28,800 myFfs; = 28,800*8+ 25,000 = 255,400


(b) NkypUe;J fPohd mZFKiwapy; ghjPl;il mKyhf;Fgtu;fs; ghjPblypy; gq;Fgw;Wtjpy;iy. mNjNeuj;jpy; fPopUe;J Nkyhd mZFKiwapy; ghjPl;il mKyhf;Fgtu;fs; ghjPL mikj;jy; nra;Kiwapy; gq;Fgw;Wtjw;fhd re;ju;g;gj;ijg; ngw;Wf;nfhs;fpwhu;fs.

mD$yk; gpujp$yk;

NkypUe;J fPo;

- tsq;fspd; fpilg;gdTj;jd;ik gw;wpa cau; Kfhikahsu;fspd; tpopg;Gzu;it cgNahfpf;fpwJ.

- mDgtkw;w njhopyhsu;fspd; jiyaPLfisf; Fiwf;fpwJ.

- nra;Kiwapy; vLf;fg;gLfpd;w Neuj;ijf; Fiwf;fpwJ.

- gpupTfspd; Nehf;fq;fspw;Fk; jpl;lq;fspw;Fk; ,ilNa rpwe;j xj;Jiog;ig ey;FfpwJ.

- je;jpNuhghaj;jpl;lq;fs; xd;wpizf;fg;gl Kbfpd;wJ.

- Copau;fspilNa Fiwthd Cf;Ftpg;G my;yJ mjpUg;jp.

- ehshe;j nraw;ghLfspy; <LgLfpd;w Kfhikahsu;fsplkpUe;J Fiwthd jiyaPL my;yJ jiyaPbd;ik.

- milag;gl Kbahj ghjPLfSf;F toptFf;Fk;.

- ghjPL xU jz;lidtpjpf;Fk; rhjdk; Nghy njd;gl KbAk;.

- FOf;fspilNaahd xw;Wik czu;T fhzg;glhJ.

fPopUe;J Nky

- Copau;fspd; xj;Jiog;G / Cf;Ftpg;G mjpfupf;fg;gLfpwJ.

- kpf ek;gj;jFe;j ghjPLfSf;F cjTfpwJ.

- gy;NtW myFfspdJk; xj;Jiog;Gld; jahupf;fg;gLfpwJ.

- nraw;ghl;L Kfhikahsu;fspd; mu;g;gzpg;G ftdj;jpy; nfhs;sg;gLk;.

- Fwpg;gpl;l tplaj;Jld; njhlu;Gila Copau;fspd; jiyaPl;il mbg;gilahff; nfhz;L Nkw;nfhs;sg;gLk;.

- Neuj;ij Efu;fpd;w mZFKiw. Neuj;ij ngUksT Efu;tjdhy; nra;Kiw Kd;dNuNa nra;Kiw Muk;gpf;fg;gLtJ mtrpak;.

- Kfhikahsu;fs; ,yFthd ghjPLfis mikf;f KbAk;.

- Kfhikahsu;fs; NghJkhd juj;ijf; nfhz;buhtpbd; ek;gj;jFe;j ghjPLfs; mikf;fg;gl KbahJ.


gpupT 3

tpil 07

&gh

(a) nkhj;j epiyahd fpuak; 11,700,000

Copa kzpj;jpahyq;fs;

cw;gj;jpg;nghUs; X (45/300)*50,000 7,500

cw;gj;jpg;nghUs; Y (60/300)*30,000 6,000

cw;gj;jpg;nghUs; Z (30/300)*60,000 6,000

nkhj;j kzpj;jpahyq;fs; 19,500

kzpj;jpahy tPjk; (11,700,000/19,500) = &gh 600

cw;gj;jpg;nghUs; X (45/300)*600 90.00

cw;gj;jpg;nghUs; Y (60/300)*600

120.00

cw;gj;jpg;nghUs; Z (30/300)*600

60.00

&gh'’000

(b)

tpw;gid

cw;gj;jpg;nghUs; -X

cw;gj;jpg;nghUs; -Y

cw;gj;jpg;nghUs;-Z 55,000

tpw;gidf;fpuak;

%yg;nghUs;fs; 22,400

$yp 6,000

khWk; fpuak; 5,600

epiyahd Nke;jiyfs; (20,200kzpj;jpahyq;fs;*600) 12,120 (46,120) nkhj;j ,yhgk; 8,880 Fiwthf cwpQ;rg;gl;l epiyahd fpuak; (12,120-13,000) (880) khjj;jpw;fhd cz;ikahd ,yhgk; 8,000

njhlh;Ggl;l fw;if ntspg;ghL: 3.1.1 / 3.1.2 / 3.1.3/3.2.1 / 3.2.2/ 5.2.1


(c)

cw;gj;jp Nke;jiyfs; nkhj;j cw;gj;jpf;fpuaj;jpd; cau;thd tpfpjhrhuhkhFk;.

NtWgl;l %d;W tifahd cw;gj;jpg;nghUl;fs; fhzg;gLfpd;wd.

xt;nthU cw;gj;jpg;nghUSf;Fk; cgNahfpf;fg;gLfpd;w Nke;jiyfspd; njhif NtWgl;lit.

,q;F Neh;$yp kzpj;jpahyk; Nghd;w fdtsT njhlh;Ggl;l fpuaj; J}z;bfis

fhl;bYk; mNdf fpuaj; J}z;bfs; fhzg;gLfpd;wd.

(d)

Neu;%yg;nghUs; tpiy Kuz; = (epak tpiy – cz;ikahd tpiy) cz;ikahd nfhs;tdT

= (22,500*200) – 4>410>000 = 90>000 rhjfk; Neu;%yg;nghUs; ghtid Kuz; = (epak ghtid – cz;ikahd ghtid) epak tpiy

= [(40,000*0.5) – 22>500]*200 = 500>000 ghjfk; Neu;f;$yp tPj Kuz; = (epak tPjk; – cz;ikahd tPjk;) cz;ikahd kzpj;jpahyq;fs;

= (300-310)* 5>900 = 59>000 ghjfk; Neu;f;$yp jpwd; Kuz; = (epak ghtid – cz;ikahd ghtid) epak tPjk;

= [(40,000*45/300)-5>900]*300 = 30>000 rhjfk;

(e)

(i) %yg;nghUs; nfhs;tdtpd; tPjk;/tpiy nfhs;tdT Kfhikahsupd;

fl;Lg;ghl;bYk; nghWg;gpd; fPOk; cs;sJ. vdNt cw;gj;jpapy; nfhs;tdT nra;ag;gl;l %yg;nghUspd; ghtid cw;gj;jpahsupd; Nkw;ghu;itapd; fPo; nra;ag;gLk;. kWGwk; $wpd;> cw;gj;jp Kfhikahsu; Kuz;fSf;fhd (rhjfk; kw;Wk; ghjfk;) nghWg;ig Vw;Wf;nfhs;s KbahJ. mjhtJ> nfhs;tdT Kfhikahu; %yg;nghUs; ghtidf;fhd KuZf;fhd nghWg;ig Vw;Wf;nfhs;s KbahJ. vdNt> rhjfk; kw;Wk; ghjfkhd Kuz;fis milahsk; fhZk; nghUl;L tPjk;> kw;Wk; ghtid vd ,it gpupf;fg;gl Ntz;Lk;. Xg;gPl;L uPjpahf jpwd; njhopyhsupd; $yp tPjk; cau;thf cs;sjdhy;> $ypj;jpwd; Kuz; Kd;Ndw;wfukghd ngWNgw;iw (rhjfkhd Kuz;) fhl;Lk;. %yg;nghUs; ifahsy; kw;Wk; ghtid jpwdw;w njhopyhsiu tpl jpwd; njhopyhsuhy; rupahf Nkw;nfhs;sg;gLtjdhy;> %yg;nghUs; ghtid Kuz; Kd;Ndw;wg;gl KbAk;.


khw;W tpil

(i) rhjfkhd nghUl; fpua KuzhdJ> rhjfkhd gad;ghl;L KuZf;F vjpuhf vjpuPL nra;ag;gl;l ghjfkhd tpiy Kuizf; nfhz;bUf;ff;$Lk;. mj;jifa re;jh;g;gj;jpy;> ghjfkhd nghUs; tpiy Kuz; tpiyfspy; mjpfupg;gpd; fhuzkhfth> epahakhd tpiynjhlh;gpy; Nguk;NgrhJ ftdaPdkhd nfhs;tdT fhuzkhfth my;yJ epakq;fspy; khw;wk; fhuzkhfth Vw;gl;lJ vd;gjid ,dq;fhzy; Ntz;Lk;. ghjfkhd nghUs; ghtid Kuiz nghWj;j kl;by;> ,e;jg; ghjfkhd Kuz; Fiwe;j juj;jpyhd nghUl;fs; fhuzkhfth> nghUl;fs; tpuak; fhuzkhfth> >jpUl;L fhuzkhfth my;yJ cw;gj;jpf;F jtwhd nghUl;fis toq;fpajd; fhuzkhfth Vw;gl;lJ vd;gjid ,dq;fhz Ntz;Lk;. nghUl; fpua Kuiz tpiy Kuz; kw;Wk; ghtid Kuz; vd gFg;gha;T nra;tJ mtrpakhdJ. nghUs; tpiy Kuz; kw;Wk; ghtid Kuz; ,uz;LNk rgjfkhf ,Ug;gpDk;> rhjfkhd nghUl;fpua Kuzpy; ve;jsTf;F nghUs; tpiy Kuz; gq;fspg;Gr; nra;Js;sJ vdTk; mJ epakj;jpy; vjph;ghh;f;fg;glhj fopTfs; my;yJ mwtPLfs; fhuzkhf Vw;gl;ljh vdTk; Kfhik njupe;Jnfhs;s tpUk;gf;$Lk;. Kfhik rhjfkhd nghUl; ghtid Kuiz Ntwhf njupe;J nfhz;L> mjw;Ff; fhuzk; epakj;jpYk; ghh;f;f juk;$ba nghUl;fsh> nghUl;fspd; tpidj;jpwdhd ghtidah Nghd;wtw;iwAk; njupe;Jnfhs;s tpUk;gf;$Lk;.

(ii) xg;gPl;lstpy; jpwikahd $ypf; fpuak; mjpfkhf xs;sjdhy;> $yp tPj Kuz;

mjpfupf;Fk;. jpwikahd Copah; mjpf mDgtk; nfhz;lth;fs; Mjypdhy;> $yp tpidj;jpwd; Kuz; Nkk;gl;L (rhjfkhdjhf) fhzg;gLk;. jpwikaw;w Copah;fis tpl jpwikahd Copah;fspy; nghUl; ifahs;ifAk; gad;ghLk; Nkk;gl;L cs;sjdhy;> nghUl; gad;ghl;L Kuz; mjpfupf;f KbAk;.

nghWg;G kWj;jy; mwptpj;jy; - Notice of Disclaimer

,e;j tpilfs; Kw;WKOjhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jhy; (CA Sri

Lanka) jug;gl;Ls;sJld;> ,tw;iw khjpup tpilfs; vd;w mbg;gilapNyNa ePh; Vw;Wf; nfhs;fpd;wPh;.

,it khjpup tpilfshf fUjg;gl Ntz;LNk jtpu rupahd / vjph;ghh;j;j tpilfshf my;y. ,e;j tpilfs; ,uz;L mbg;gil Nehf;fq;fis nfhz;Ls;sd. mitahtd:

1. guPl;ir tpdh xd;wpw;F khjpup tpilf;fhd tpgukhd cjhuzj;ij jUjy;@ mj;Jld;


2. ghlj;jpy; khztupd; Muha;r;rp Nkw;nfhs;s mth;fSf;F cjTtJld;> ghlk; gw;wpa mth;fspd; mwpT kw;Wk; tpsf;fj;ij mjpfupf;f cjTtjhFk;.

,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; ,e;j khjpup tpilfs; njhlh;gpy; ve;jnthU cj;juthjj;ijAk; jutpy;iy Mjypdhy;> ,J njhlh;ghf ve;jnthU JaiuAk; ,e;j ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf ePh; nfhz;LtUjy; mh;j;jkw;wJ. vdpDk;> ePh; ,J njhlh;ghf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf eltbf;if> Nfhupf;if> tof;F> mr;RWj;jy; my;yJ Nfs;tp vjidAk; vOg;gp mjpy; ePh; ntw;wpngwhj ,lj;J ,jdhy; epWtfj;jpw;F Vw;gLk; rl;lr; nryTfs; kw;Wk; vjph; eltbf;if njhlh;Ggl;l rfy nryTfisAk; ePh; gl;lf; fzf;fwpQh; epWtfj;jpw;F ePh; nrYj;j Ntz;Lk;. ,Nj tplaj;jpw;fhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; mjd; ,e;j cupikiaNah my;yJ ,jpy; tpgupf;fg;gl;Ls;s my;yJ ,yq;ifr; rl;lq;fspd; fPohd mjd; cupikfisNah cWjpg;gLj;Jtjw;fhf rl;l eltbf;ifis Nkw;nfhs;s fl;lhag;gLj;jg;gbd;> mjw;Fupa rl;lf; fl;lzk; kw;Wk; nryTfis ePh; ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F nrYj;j Ntz;Lk;.

© 2013 ,yq;if gl;laf; fzf;fwpQh; epWtfj;jpdhy; (CA =yq;fh). KOg; gjpg;GupikAilaJ. ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpd; vOj;J%y Kd; mDkjpapd;wp ,e;j Mtzj;jpd; gFjpapid kWgpuRuk; nra;tNjh my;yJ ve;j tbtj;jpYk; ,yj;jpudpa> ve;jpu> Gifg;glg; gpujpaply; gjpTnra;jy; kw;Wk; Vida Clfq;fspD}lhf mDg;GjNyh $lhJ.

KE2 - Management Accounting Information Executive Level Examination

Date post:	13-Mar-2018
Category:	Documents
Upload:	hoangkhanh
View:	214 times
Download:	1 times

SUGGESTED SOLUTIONS - Welcome to CA Sri Lanka 2016 Page 4 of 18 1.9 1.10 fw;if ntspg;ghL:5.2.2...

Documents