2023 OL Business Accounting Studies Model Exam Paper 01

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f.ngh.

j rhjhuz juk; - cjtpf; fUj;juq;F 2022 (2023) - tzpff; fy;tpAk; fzf;fPLk; (60)

KOg; gjpg;GupikAilaJ |All Rights Reserved

fy;tp mikr;R 60 T I, II

njhiyf;fy;tp Nkk;ghl;Lf; fpis


f.ngh.j rhjhuz jug; guPl;ir - cjtpf; fUj;juq;F 2022 (2023)
tzpff; fy;tpAk; fzf;fPLk; - I, II Neuk; : 3 kzpj;jpahyk;
tpdhf;fis thrpj;J> tpdhf;fis njupT nra;tjw;Fk; tpil vOJk; NghJ
Nkyjpf thrpg;G Neuk; - 10 epkplq;fs; Kd; D upik toq; F k; tpdhf; f is xOq; fikj; Jf; nfhs; tjw; F k; Nkyjpf
thrpg;G Neuj;ijg; gad;gLj;Jf.

tzpff; fy;tpAk; fzf;fPLk; - I


mwpTWj;jy;fs;
 1 njhlf; fk; 40 tiuAs; s tpdhf; fs; xt; n thd; wpYk; (1)> (2)> (3)> (4) vd ,yf; fkplg; g l; l
tpilfspy; rupahd my;yJ kpfg; nghUj;jkhd tpiliaj; njupTnra;f.
 ckf; F toq; f g; g l; L s; s tpilj; j hspy; xt; n thU tpdhTf; F k; cupa tl; l q; f spy; ckJ
tpilapd; ,yf;fj;ij xj;j tl;lj;jpDs;Ns Gs;sbia (X) ,Lf.
 mt;tpilj;jhspd; kWgf;fj;jpy; jug;gl;Ls;s kw;iwa mwpTj;jy;fisAk; ftdkhf thrpj;J
gpd;gw;Wf.
 gpd;tUk; rk;gtj;jij mtjhdpj;J 1 njhlf;fk; 5 tiuahd tpdhf;fSf;Ftpil vOJf.
Nghijg;nghUs; xopg;G njhlu;ghf typfhkk; fy;tp tyaj;jpD}lhf fiykfs; tpj;jpahyaj;jpd; gpujhd
kz;lgj;jpy; JiwrhUe;j epGzj;Jtk; ngw;w itj;jpau;fs;>cstsj;Jiw MNyhrfu;fspd; gq;fspg;Gld; ghl-
rhiy khztyu;fSf;F tpopg;Gzu;T fye;Jiuahly; xd;W etPd njhopy;El;g cjtpAld; ,lk; ngw;wJ.
1. Nkw;gb rk;gtj;jpy; ,dk;fhzg;gLk; kdpj Njitahf fUjg;gLtJ
(1) czT (2) cil (3) ghJfhg;G (4) nghOJNghf;F

2. typfhkk; fy;tp tyak; vt;tifahd tzpf mikg;igr; rhu;jJ


(1) mur jpizf;fsq;fs; (2) Mur $l;Lj;jhgdq;fs;
(3) jdpahu; tzpfk; (4) gq;Flik

3. ghlrhiy gpujhd kz;lgk; ghlrhiy rhu;gpy; vj;jifa cw;gj;jpf; fhuzpf;Fs; cs;slq;FfpwJ


(1) epyk; (2) ciog;G (3) %yjdk; (4) Kaw;rp

4. gpd;tUtdtw;wpy; Nrit cw;gj;jp tzpfkhf fUjg;gl KbahjJ.


(1) fiykfs; tpj;jpahyak;
(2) typfhkk; tyaf;fy;tp mYtyfk;
(3) etPd njhopy;El;g cgfuz cw;gj;jp tzpfq;fs;
(4) Jiwrhu;e;j epGzj;Jt Nrit tzpfq;fs;

5. Nkw;gb rk;gtj;jpy; njhlu;Gglhj njhlu;ghly; Kiwahff; fUjg;glf; $baJ


(1) rkpQ;iQfSk; FwpaPLfSk; (2) tha;nkhop Clfq;fs;
(3) vOj;J %y Clfqlfs; (4) ,yj;jpudpay; Clfq;fs;

 gpd;tUk; rk;gtf; fw;ifapidg; gad;gLj;jp 6>7 Mk; tpdhf;fSf;F tpil jUf.


rhe;jpdp jdJ fpuhkj;jpy; ngUkstpy; cw;gj;jp nra;ag;gLk; rzypid tptrhapfsplk; ,Ue;J nfhs;tdT
nra;J ,jid %yg;nghUshf gad;gLj;jp ngz;fSf;fhd mofpa ifg;igfis jahupj;J rpy;yiw tpahghu
epWtdq;fSf;F tpw;gid nra;J tUfpwhu;.

6. Nkw;gb rk;gtj;jpy; rhe;jpdp tzpfj;jpd; toq;Fduhf fUjg;glf; $batu;


(1) ngz;fs; (2) tptrhapfs; (3) rpy;yiw tpahghu epWtdq;fs; (4) rhe;jpdp

njhiyf;fy;tp Nkk;ghl;Lf; fpis | fy;tp mikr;R 1


f.ngh.j rhjhuz juk; - cjtpf; fUj;juq;F 2022 (2023) - tzpff; fy;tpAk; fzf;fPLk; (60)
7. Nkw;gb tzpfj;jpypUe;J thbf;ifahsuhy; vjpu;ghu;f;Fk; tplakhf miktJ
(1) <LgLj;jpa %yjdj;ij ghJfhj;jy;
(2) njhopy; ghJfhg;ig cWjpg;gLj;jpf; nfhs;sy;
(3) njhopy; tha;g;Gf;fis ngw;Wf; nfhs;sy;
(4) jukhd cw;gj;jpg; nghUl;fis epahakhd tpiyapy; ngwy;

8. ,yq;ifapy; jw;NghJ vupnghUs; ghtidia xOq;FgLj;j kw;Wk; Fiwg;gjw;fhf QR Code Kiwik


gpd;gw;wg;gl;L tUfpwJ. ,f;$w;wpd; %yk; ntspg;gLj;jg;gLk; Gwr;r+oy; fhuzp tpirahf miktJ
(1) ,aw;f;ifr; r+oy; (2) njhopy;El;gr; r+oy; (3) G+Nfhskar; r+oy; (4) Rl;lr; r+oy;

9. fPNo X epuypy; tzpf mikg;Gf;fSk; Y epuypy; mt; tzpf mikg;Gf;fSld; njhlu;GgLk; rl;lq;fSk;
jug;gLfpd;wd.
tzpf mikg;Gf;fs; Njhlu;GgLk; rl;lq;fs;
X Y
1. kyutd; gy;nghUs; thzpgk; A. 2007 Mk; Mz;L 7 k; ,yf;f fk;gdpr; rl;lk;
2. rz;Kfk; md; rd;]; B. 1972 Mk; Mz;L 5k; ,yf;f $l;LwTr; rl;lk;
3. tiuaWj;j rf;jp fk;gdp C. tzpf ngau; gjpT fl;lisr; rl;lk;
4. fpd;dpah gyNehf;f $l;LwT rq;fk; D. Nkhrbfs; jtpu;g;G fl;lisr; rl;lk;

Nkw;gb tzpf mikg;Gf;fSf;f nghUe;Jk; tifapy; njhlu;GgLk; rl;lq;fis ,izf;Fk; NghJ rupahf
mikAk; tpilj;njhFjp
(1)A,C.D,B (2) A,B,D,C (3) C,D,A,B (4) C,D,B,A

10. nkhj;j rpy;yiw tpahghuj;jpd; gz;Gfs; rpy fPNo jug;gLfpd;wd


A. ,Wjp Efu;Tf;fhf nghUl;fs;> Nritfs; tpw;gid nra;ag;gly;
B. ngUe;njhifg; nghUl;fs; tpw;gidf;F fhdg;gly;
C. gy;NtW gl;l nghUs; tiffs; fhzg;gly;
D. nghJthf myFf;fhd tpw;gid tpiy Fiwthff; fhzg;gly;
E. tpahghuf; fopTfs; toq;fg;gly;
Nkw;$wpa gz;Gfspy; nkhj;j tpahghuj;jpd; gz;ig kl;Lk; nfhz;l tpilj; njhFjpia njupT nra;f.
(1) A,C,D kl;Lk; (2) C,D,E kl;Lk; (3) A,B,E kl;Lk; (4) B,D,E kl;Lk;

11. ,yq;if tq;fpapy; eilKiwf; fzf;if cila uhFyd; vd;gtu; kf;fs; tq;fpapd; eilKiwf;fzf;F
thbf;ifahsuhd thfPrd; vd;gtUf;F fhNrhiy xd;iw toq;fpdhu;
,r;rk;gtj;jpy; Fwpg;gplg;gLk; fhNrhiy njhlu;gpy; tiuAdiuAk; gzk; ngWgtiuAk; KiwNa
vLj;Jf;fhl;Lk; tpiliaj; njupT nra;f
(1) uhFyd;>,yq;if tq;fp (2) thfPrd;>uhFyd;
(3) kf;fs; tq;fp> thfPrd; (4) uhFyd;>thfPrd;

12. gpd;tUtdtw;Ws; fhg;GWjp njhlu;ghd gpioahd $w;iwj; njupT nra;f


(1) Mjdf;fhg;Gwjpapy; Vida mD$yq;fis ngwKbahJ
(2) fztdhdtu; jdJ kidtpapd; MAspy; (capupd;) kPJ fhg;GWjp nra;a KbAk;
(3) ,og;gPl;L jj;JtkhdJ MAl; fhg;GWjpf;F nghUe;Jk;
(4) MAl; fhg;GWjpapy; ,luhdJ epr;rakw;wjhf fhzg;gLfpd;wJ

13. Ng&e;J xd;wpw;fhd Nghf;Ftuj;jpd; mbg;gilf; $Wfis rupahf fhl;Lk; tpilj; njhFjpia njupT nra;f.
(1) ngUe;njU> Bry;> Ng&e;J jupg;gplk; (2) ePu; top> kpd;rhuk;> JiwKfk;
(3) Mfhatop> Bry;>Ng&e;J jupg;gplk; (4) ngUe;njU> Bry;> tpkhd epiyak;

14. ‘rf;jp MAs;Ntj itj;jpa Nrit epWtdk; %ypiffspyhd ,Uky; kUe;J xd;wpid cw;gj;jp nra;aj;
jPu;khdpj;jJ.’ ,f;$w;wpy; ,dq;fhzf; $ba Kfhikj;Jtf; fUkj;jpidAk;> re;ijg;gLj;jy; fyit khwpap-
idAk; rupahd xOq;F Kiwapy; nfhz;Ls;s tpiliaj; njupT nra;f.
(1) jpl;lkplYk;> Nkk;gLj;JjYk; (2) jpl;lkplYk; > cw;gj;jpg; nghUSk;
(3) xOq;fikj;jYk;>tpiyAk; (4) xOq;fikj;jYk;>cw;gj;jpg; nghUSk;

njhiyf;fy;tp Nkk;ghl;Lf; fpis | fy;tp mikr;R 2


f.ngh.j rhjhuz juk; - cjtpf; fUj;juq;F 2022 (2023) - tzpff; fy;tpAk; fzf;fPLk; (60)
15. KjyPLfs; njhlu;ghd rupahd $w;iwj; njupT nra;f

(1) KjyPl;bd; el;l ,lu; mjpfupf;Fk; NghJ mjd; mD$yq;fs; FiwtilAk;

(2) Nrkpg;G itg;Gf;F epiyahd itg;gpid tpl $Ljyhd tl;b tPjk; fhzg;gLfpd;wJ.

(3) tzpfnkhd;wpidj; njhlq;fp elhj;jp tUjiy xU KjyPl;L topKiwahf fUj KbahJ.

(4) nghUshjhu eyndhd;iw vjpu;ghu;j;J gzj;njhifnahd;iw tpidj;jpwdhd topnahd;wpy; <LgLj;JtJ


KjyPlhFk;

16. epjp epWtdq;fsplkpUe;J flidg; ngWk; NghJ gpizahf itg;gjw;F trjpaspf;Fk; KjyPl;L topKiwn-
ahd;W
(1) Nrkpg;G itg;G
(2) fhy/ epiyahd itg;G
(3) jpiwNrup cz;bay;fs;
(4) rhjuz gq;Ffs;

17. cupik vd;gjid rupahf Fwpg;gpLk; $w;W


(1) epWtdj;jpYs;s nrhj;Jf;fspd; msT
(2) epWtdj;jpYs;s Njwpa nrhj;Jf;fspd; ngWkjp
(3) cupikahsu; rhu;ghfTs;s nrhj;Jf;fspd; msT
(4) cupikahsu; rhu;ghfTs;s fhrpd; msT

18. &gh 10000 fpuakhd gz;lk; &gh 15000 flDf;F tpw;gid nra;ag;gl;lJ. ,jdhy; fzf;fPl;Lr; rkd;
ghl;by; Vw;gLj;Jk; rupahd jhf;fk;
(1) nrhj;J> cupikAk; &gh 5000 My; mjpfupf;Fk;
(2) nrhj;Jk; cupikAk; &gh 10000 My; FiwAk;
(3) nrhj;Jk; cupikAk; &gh 5000 My; FiwAk;
(4) nrhj;Jk; nghWg;Gk; &gh 5000 My; mjpfupf;Fk;

19. fzf;fPl;L rkd;ghl;by; nrhj;jpYk;> nghWg;gpYk; mjpfupg;gpid Vw;gLj;Jk; nfhLf;fy;


thq;fy;fis ,dq;fhz;f.
(1) tq;fpj; jtizf;fl;lzk; nrYj;Jjy; (2) fld;nfhLj;NjhUf;F nfhLj;j fhR
(3) tq;fp fld; ngw;Wf; nfhs;sy; (4) fld;gl;Nlhuplk; Nrfupj;j fhR

20. tuT mjpfupj;jy; nryT FiwjYf;F Fupa nghUj;jkhd fzf;fPl;L $whfmiktJ


(1) tUkhdq;fs; (2) nrhj;Jf;fs; (3) nghWg;Gf;fs; (4) cupikfs;

21. rhe;jd; 01.05.2022 ,y; 30000 fpuakhd gz;lq;fis khwDf;F tpw;gid nra;jJ vdpy; rhe;jdpd; Vl;by;
gad;gLj;jg;gLk; %y Mtzk;
(1) tpw;gidg; gl;bay; (2) nfhs;tdTg;gl;bay;
(3) ifr;rhj;J (4) ehl;Fwpg;g ifrhj;J

22. nfhLf;fy; thq;fy; xd;wpd; ,ul;ilg; gjpT gpd;tUkhW mike;jJ


tq;fp fld; fzf;F – tuT 20000
fhRf; fzf;F - nryT 20000
nghUj;jkhd nfhLf;fy; thq;fy;fis ,dq;fhz;f.
(1) tq;fpapy; ngw;w fld; &gh 20000
(2) nrYj;jpa tq;fpf;fld; tl;b &gh 20000
(3) kpsj;jpUg;gp nrYj;jpa tq;fpf;fld; &gh 20000
(4) ngw;w tq;fpf;fld; &gh 20000 %yk; nghUs; nfhs;tdT

23. rpy;yiw fhrhsd; 01.01.2022 ,y; rpy;yiw fhR kPjpahf &gh 500 ck; 01.02.2022 ,y; rpy;yiwf; fhR kPjpahf &gh
2500 ck; nfhz;bUe;jhu; Mdhy; [dtup khjj;jpw;fhd rpy;yiw nryT &gh 1500 MFk;. xt;nthU khj
Muk;gj;jpYk; kPs; epuk;gy; ,lk; ngWk; vdpd; ngg;utup 2022 ,d; trf;fl;L epjp vt;tsT
(1) &gh 1500 (2) &gh 2500 (3) &gh 4000 (4) &gh 3000

njhiyf;fy;tp Nkk;ghl;Lf; fpis | fy;tp mikr;R 3


f.ngh.j rhjhuz juk; - cjtpf; fUj;juq;F 2022 (2023) - tzpff; fy;tpAk; fzf;fPLk; (60)
24. tq;fpf; $w;wpy; nryTg;gf;fj;jpy; fhzg;gLk; cUg;gbfs;
(1) tq;fp mwtPL (2) khw;wg;gl;l fhNrhiy
(3) epiyahd fl;lis fhg;GWjp (4) Neub itg;Gf;fs;
25. uhk;fp tzpfj;jpd; Nk khjj;jpy; ,lk;ngw;w nfhLf;fy; thq;fy;fs; tUkhW.
5.5.2022 ,y; NruDf;F tpw;gid 40000 tpahghuf; fopT 10%
14.5.2022 ,y; cld; fhRf;F tpw;gid 20000
24.5.2022 ,y; Nrudplk; ngw;w fhR 22000
Nk khjj;jpw;fhd tpw;gidg; ngWkjp ahJ?
(1) &gh 56000 (2) &gh 60000 (3) &gh 38000 (4) &gh 78000
26. tpw;gid ehl;Fwpg;gpy; nkhj;j njhifia NgNul;Lf;F khw;Wtjw;fhd ,ul;il gjpT vJ?
(1) tpw;gid fzf;F tuT> fld;nfhLj;Njhu; fzf;F nryT
(2) tpw;gid fzf;F tuT> nfhs;tdTf; fzf;F nryT
(3) fld;gl;Nlhu; fzf;F tuT> tpw;gid fzf;F nryT
(4) nfhs;tdTf; fzf;F tuT> fld;gl;Nlhu; fzf;F nryT

27. NgNul;Lf; fzf;nfhz;wpd; tuT kPjp vLj;Jf; fhl;LtJ


(1) tUkhdq;fs; my;yJ nrytPdq;fis
(2) nghWg;Gf;fs; my;yJ nrytPdq;fis
(3) nghWg;Gf;fs; my;yJ tUkhdq;fis
(4) nrhj;Jf;fis my;yJ nrytPdq;fis

28. guPl;ir kPjpapy; ……1…… kPjpfis nfhz;l NgNuLfs; ….2……. epuypYk;> …3…. kPjpfisf; nfhz;L
NgNuLfs; ……4….. epuypYk; gjpag;gLk;.
Nkw;Fwpg;gpl;l 1> 2> 3> 4 ,yf;fq;fspw;F nghUj;jkhd nrhy;iy njupT nra;f? (KiwNa)
(1) tuT> tuT> nryT> nryT
(2) nryT> nryT> tuT> tuT
(3) tuT> nryT> tuT> nryT
(4) nryT> tuT> nryT> tuT

29. rpW nryTf; fhrpid kPs; epug;Gjy; vd;gjdhy; fUjg;gLtJ


(1) khjhe;j nryTfis kPsspj;jy;
(2) njhlf;f kPjpf;Fr; rkkhd xU njhifiar; nrYj;Jjy;
(3) KbT kPjpf;Fr; rkkhd xU njhifiar; nrYj;Jjy;
(4) rpy;yiwf; fhrhsu; NfhUk; njhifiar; nrYj;Jjy;

30. tzpf epWtdnkhd;wpd; epu;thfr; nryTfis kl;LNk nfhz;Ls;s tpilj;njhFjpiaj; njupT nra;f.
(1) tpsk;gur; nryT> mwtpl Kbahf;fld;> nfhLj;j fopT
(2) fl;bl thlif> fhg;GWjpf; fl;lzk;> kpd;rhuf; fl;lzk;
(3) tq;fp fld; tl;b> tq;fpf; fl;lzk;> tq;fp Nkyjpf gw;W tl;b
(4) jPaopT el;lk;> fl;bl thlif> tpsk;gur; nryTfs;

31. khyjp ngz;fSf;fhd Mil cw;gj;jp tzpfj;jpd; [dtup khjj;jpy; Vw;gl;l nryTfs; tUkhW.
Jzp nfhs;tdT – 45000
nfhz;L tuy; $yp - 5000
ijay; $yp 30000
cjtpahsu; rk;gsk; - 5000
kpd; fl;lzk; - 3000
thlif 17000
,t; cw;gj;jp tzpfj;jpd; Kjw; fpuaKk;> njhopw;rhiy Nke;jiy fpuaKk; KiwNa.
(1) &gh 105000>&gh 25000 (2) &gh 80000> &gh 25000 (3) &gh 25000> &gh 80000 (4) &gh 25000> &gh 105000
32. thd;kjp tpisahl;Lf;fofj;jpy; 60 mq;fj;jtu;fs; cs;sdu;. Mz;L re;jhgzk; &gh 1000 MFk;. ,jpy; 15
mq;fj;jtiu jtpu VidNahu; cupa fhyj;jpw;fhd gzj;jpid nrYj;jpdu;. Fwpj;j epjpahz;by; ngWtd
nfhLg;gdTf; fzf;fpy; gjpag;gLk; re;jh njhif ahJ?
(1) &gh 60000 (2) & 75000 (3)& 15000 (4) & 45000
33. ,yhg Nehf;fw;w tzpfnkhd;wpd; tUkhd nryTf;fzf;F njhlu;ghd gpioahd $w;W vJ?
(1) tUkhdr; nryTf; fzf;F ml;LW mbg;gilapy; guhkupf;fg;gLk;.

njhiyf;fy;tp Nkk;ghl;Lf; fpis | fy;tp mikr;R 4


f.ngh.j rhjhuz juk; - cjtpf; fUj;juq;F 2022 (2023) - tzpff; fy;tpAk; fzf;fPLk; (60)
(2) Fwpj;j fhyj;jpd; ,Wjp kPjp tUkhd kpif my;yJ gw;whf;FiwahFk;.
(3) kpif my;yJ gw;whf;Fiw jpuz;l epjpapd; xU gFjpahFk;.
(4) ngw;w ed;nfhil tUkhdkhf ,dq;fhzg;gLtjpy;iy.
34. tq;fpf; fzf;nfhd;wpd; nryT kPjpahdJ vg;NghJk;>
(1) nrhj;jhFk; (2) nghWg;ghFk; (3)cupikahFk; (4) nrythFk;

 35 – 40 tiuahd tpdhf;fspw;F fPo;tUk; jfty;fis mbg;gilahff; nfhz;L tpilaspf;f.


gapw;rp ngw;w fzf;F gjpthsupdhy; jahupf;fg;gl;l tUkhdf; $W tUkhW.
31.12.2021 ,y; Kb Mz;L tUkhdf; $w;W

tpguk; tuT nryT


tpw;gidfs; 220>000
%yjdk; 80000
300>000
01.01.2021 ,y; ,Ug;G 20000
(130000)
nfhs;tdT 110000
nkhj;j ,yhgk; 170>000
(+) K/tUkhdk; 10000
180>000
(-) 31.12.2021 ,Ug;G 15000
thlif 3000
fhg;GWjp fl;lzk; 5000
kpd; fl;lzk; 2000
m.tp.fld; 5000
nfhLfopT 4000 (34000)
Njwpa ,yhgk; 146>000

fPo;tUk; tplaq;fis ftdj;jpy; nfhs;stpy;iy.


ml;LW kpd;fl;lzk; 3000 MFk;.
 rupahd jfty;fis cs;slf;fp fPo;tUk; tpdhf;fspw;F tpil jUf.
35. epWtdj;jpd; 31.12.2022 ,y; cs;sgbahd tpw;gidf;fpuak; ahJ?
(1) & 120>000 (2) & 130>000 (3) & 220>000 (4) & 115>000
36. epWtdj;jpd; 31.12.2021,y; cs;sgb nkhj;j ,yhgk; ahJ?|
(1) &105>000 (2) & 170>000 (3)& 120>000 (4) & 100>000
37. 31.12.2021 ,y; epiya epu;thf nrytpd; $l;Lj; njhif ahJ?
(1) & 12000 (2) & 8000 (3)&5000 (4)& 13000
38. epWtdj;jpd; 31.12.2021 ,y; rupahd Njwpa ,yhgk; ahJ?
(1) & 83000 (2)& 146>000 (3) & 96000 (4) & 120000
39. 31.12.2022 ,y; cs;sgbahd cupikahz;ik ahJ?
(1) & 176000 (2) & 93000 (3) & 80000 (4) & 163000
40. ml;LW kpd;fl;lzj;jpw;fhd nghUj;jkhd ,ul;ilg;gjpT?
(1) ml;LW kpd;fl;lzf; fzf;F - tuT 3000 (2) kpd; fl;lzf; fzf;F - tuT 3000
kpd; fl;lzf; fzf;F - nryT 3000 ml;LW kpd;fl;lzf; fzf;F - nryT 3000
(3) kpd;fl;lzf; fzf;F - tuT 5000 (4) kpd; fl;lzf; fzf;F - tuT 3000
ml;LW kpd;fl;lzf; fzf;F - nryT 5000 fhRf; fzf;F - nryT 3000

njhiyf;fy;tp Nkk;ghl;Lf; fpis | fy;tp mikr;R 5

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