Students` Newsletter - 2013 - AAT - The Association of Accounting

Message from the Chairman
Education & Training Committee
consistent message and image to achieve
Do you stand out from amongst your
a specific goal. In this way, individuals
peers for all the wrong reasons? Are you a
can enhance their recognition as experts
part of the grape vine for all the infamous
in their field, establish reputation and
acts of the company? Then you are on the
credibility, advance their careers, and
edge of losing your personal brand.
build self-confidence.
Paper qualifications are the minimum
As Peters rightfully mentioned, we are
responsible for who we are & what
perception we create in the minds of the
outsiders. It is up to us to be marketable
in the corporate world. Personal branding
In 1997 Tom Peters wrote, "We are CEOs
begins with the establishment of core
of our own companies: Me Inc. To be in
competencies, expertise, demonstrated
business today, our most important job is
abilities, and existing level of recognition.
to be head marketer for the brand called
Adding on to these thoughts, I would
You.”
like to share my experience with you.
I was very surprised at the hostility the
It is with great pleasure that I pen down
Sri Lankans received in a certain African
these words – I hope my thoughts will
country where I was stationed a few years
help the budding accountants to face the
ago. I realized that it was cumbersome and
challenges of the corporate world with
unpleasant to work as well as live in such
greater force.
an environment. Therefore, I took the first
It was a few decades ago that we realized
that the world was fast growing into a
large, global village. This meant that all
countries had to compete hard to hold
their ground in the business world. Sadly, it
is true even for people. In this challenging
world, we must be ready to promote &
market ourselves for our personal growth
& success.
by which individuals and entrepreneurs
AAT Sri Lanka
2
which had been built through the years.
The final result – after all these years, the
colleagues who finally became the best of
friends, are in touch with me still. I am still
an important part of their work and social
circles and I am proud to say that I will
be able to obtain secure employment with
them any time in the future. That is my
branding – I made them understand that
Personal branding describes the process
differentiate
step to break- through superficial barrier
themselves
and
I was proud to be Sri Lankan yet not too
proud not to respect them.
requirements for you to be able to secure
the right employment as well as to
enhance your career further.
Your attitude towards the challenges in the
corporate world maybe a deciding factor
of your personal branding.
the challenges as well as team work and
empowerment are key factors which will
help you place your mark in society with
your personal branding. A significant
point to remember when identifying the
necessity to brand your self is that … you
can’t copy. Each individual is different and
as a result, what attributes which helped
me may not necessarily help my friend.
On the other hand, what went wrong for
me may be the success factor for you.
Make a firm choice. Act upon it, from this
moment. What is your brand?
The sky is the limit for all those who make
a definite impact in the community and
make a NAME for themselves. Let it be
that people will not say you worked at
XYZ Company but, that XYZ Company
was represented by you.
stand
out from a crowd by identifying and
What really differentiates you from others
articulating their unique value proposition,
in your field? That is the million dollar
whether professional or personal, and
question I put forward to you. What makes
then leveraging it across platforms with a
you stand out?
Combating
Saman Siri Lal
Important Instructions
Content
Message from the
Chairman
2
Important Instructions
3
to students
ta'ta'à' idud‚l;ajh i|yd
m%dfhda.sl mqyqKqj
4
jHdmdr ikaksfõokh I
6
ljrfha l;dj
9
úNd. w;aje,
11
Dimensions of Adopting
SLFRS/LKAS
17
,shdm†xÑ fm!oa.,sl
wOHdmk uOHia:dk
19
AATSL wu;kak
m%Odk ldr®hd,h- kdrdfyakamsg
≥rl:k( 011-2559669" 011-2595857" 011-2552662
µelaia( 011-2559299
B fï,a( [email protected]
fjí wvúh( www.aatsl.lk
f;dr;=re uOHia:dkh - l=reKE.,
≥rl:k( 037-2221600
B-fï,a( [email protected]
f;dr;=re uOHia:dkh - ud;r
≥rl:k( 041-3002000
B fï,a( [email protected]
to students
In all correspondence with the AATSL (Institute), the Student Registration
number should be quoted. Possession of the Student Identity Card is a must for
all registered students or sit should be brought whenever you visit the institute
and at Examinations. The ID should also be sent with the renewal voucher when
the annual renewal is done and returned with a letter when the details appearing
in the Student ID are to be amended.
A registered student should inform the Registration Division of the institute in
writing the change of address or any other personal information along with the
Student ID wherever applicable.
All registered students should renew their studentship for the forthcoming year
until they complete the AAT Final exam, normally before 31st December of each
year for the forthcoming year. Current renewal fee is Rs. 1,000 /=. Late renewals
are subject to a penalty of Rs. 300/=.
The institute does not refund registration fees/ exemption fees/ renewal fee or
permit the transfer of such fees under any circumstances.
Students are strictly advised to use the pay- in –slips attached to the Registration/
Exemption Application for making the payment for Exemption. Pay-in- slips other
than those attached to the particular application will not be accepted.
Closing dates for applying for exemption / renewal should be adhered to by all
the students. Students are requested to update themselves with the revision of
fee structure & other important information from time to time.
Hurry - Renew your
studentship for 2012/2013
In view of its 25th anniversary of AATSL, the Governing Council has approved
a special concessionary scheme for the students those who have not renewed
their studentship in time in order to continue their studentship with AATSL.
f;dr;=re uOHia:dkh - yïnkaf;dg
aho;g;ghzk; jfty; epiyak;
njhiyNgrp ,yf;fk;: 021-3734500
Exemption From AAT Examinations
Before applying for the Final Examination of AAT please make sure that you
apply for the exemptions you wish to obtain from AAT Examinations based on
your eligibility as per the prescribed qualifications. (Foundation and Intermediate
Examinations)
For any clarification regarding student registration, renewal or exemption please feel free to contact us on 011-2559669
[email protected].
AAT Sri Lanka
≥rl:k( 047-2220940
µelaia( 047-2220448
B fï,a( [email protected]
3
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AAT Sri Lanka
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Awards ceremony
The Best Annual Report &
Accounts Competition of National Schools 2012
Organized by the Association of Accounting Technicians of Sri Lanka in collaboration with the Ministry of Education
The awards ceremony of the above
competition was successfully held on
27th October 2012 at the BMICH. Chief
Guest of this event was Hon. Bandula
Gunawardhana, Minister of Education
while
Mr.
Gotabhaya
Jayarathne,
Secretary to the Ministry of Education was
the Guest of Honour. 185 national schools
had participated in this competition and
the winners were awarded with plaques,
brand new computers & certificates.
All Island Winners Gold Award
Devi Balika Vidyalaya , Colombo 08
Silver Award
The Best Presented
Financial Statements
Award Visakha Vidyalaya, Colombo 05
Royal College , Colombo 07
Bronze Award
Pushpadana Girls’ College , Kandy
All island Gold, Silver & Bronze Award Winners with the Chief Guest, Guest of Honour & Members of the Governing Council - AATSL
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AAT Sri Lanka
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Memorandum
hjkakd (From)
( m%Odk úOdhl ks,Od¯ (CEO)
,nkakd (To)
( uQ,H l<ukdldr (Finance Manager)
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5- kHdh m;%h (Agenda):
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ls¯ug'
WodyrK
iSudiys; ABC fm!oa.,sl iud.fï jdr®Isl uyd iNd
/iaùu ms<sn|j my; ≤kaùu ≤laúh yel'
04'fjk;a lreKq'
wOHlaIl uKav,fha wk m˙†"
tia' rEmisxy - iud.fï f,alï
ìfkIald foaYdks ) ta' ta' à' YsIH"
2 jk jir jd◊cfõ° uQ,H úfYaI Wmdêh'
YS% chjr®Okmqr úYajúoHd,h'
AAT Sri Lanka
4- *elaia mKsjqv (Fax):
7
Passed Finalist
Award Ceremony
Passed Finalists Award Ceremony for the July
2012 Examination was successfuly held on 31
October 2012 at the BMICH. Chief guest of
this ceremony was Mr. Sujeewa Rajapaksha
– President - CA Sri Lanka. Certificates
were awarded to 843 Passed Finalists at the
Ceremony.
AAT Sri Lanka
Participants
8
Lighting the Oil Lamp
Awarding a Certificate by the President - CASL
Special Guests
Awarding a Certificate by the President - CASL
2012 w'fmd'i Wiia fm< úNd.fha jd◊c wxYfhkA †jhsfka m%:uhd jQ ta'ta'à' wdh;kfha ,shdm†xÑ
fiYdks .=K;s,l YsIHdj we.hSu i|yd ta'ta'à' wdh;kh úiska we.hSfï W;aijhla miq.sh fmnrjd˙ ui 05 jk †k ta'ta'à' wdh;kfha Y%jKd.drfha ° meje;aú◊' tu W;aijfha úfYaI wjia:djka
lsysmhla'''
fiYdks ta'ta'à' úNd. i|yd ±lajQ oÈ;djhka
2009 foieïnr® - w'fmd'i' ^id'fm& úNd.hg fmkS isàu'
2010 ckjd˙ - id'fm' m%;sM, tk;=re n,d fkdisg AAT úNd.h i|yd ,shdm†xÑ ùu'
2010 cQks - AAT mokï úNd.fha ishΩu úIhka b;d by<ska iu;aùu'
2010 foieïnr® - AAT wka;r®uOH úNd.fha ishΩu úIhka b;d by<ska iu;aùu'
2011 cQ,s - AAT wjidk úNd.h - †jhsfka fojk ia:dkh ,nd.ekSu'
2012 wf.dia;= - w'fmd'i' ^W'fm'& úNd.fha jdKsc úIh Odrdfjka †jhsfka
m%:u ia:dkh ,nd .ekSu'
ug fï úNd.h ch .kak yelsùug m%Odk
fya;= lsysmhla ;sfnkjd' ta ksid ch.%yKfha
whs;sldrfhda;a /ila bkakjd'
uf.a mei, fld<U foaú nd,sld
úoHd,h" ujqmsfhda" .=rejre
yefrkak ug fï lvbu ch.kak
m%Odk rel=,la jqfKa ta'ta'à'
wdh;kh' ta'ta'à' mdGud,dfjka ,nd.;a oekqu
fiYdks W;aijh wu;ñka
uf.a Wiia fm< m%;sM,hg úYd, Yla;shla jqKd'
fiYdks ;Hd. ,nd .ekSu
mdif,a ú≥y,am;skshg ;Hd. ms˙keóu
wo fndfyda YsIH YsIHdjka ys;kafka mdi,a hk
ld,fha ;j;a mdGud,djka lrkak hk tl fyd|
ls%hdjla fkdfõ lsh,d' kuq;a fï jf.a mdGud,djla
mdi,a ld,fhaoSu lrkak .kakjd lshkafka b;du;a
m%fhdaPkj;a l%shdjla' fudlo fï ;=<ska ,nd.kak
oekqu Wiia fm< úNd.hg ú;rla fkdfõ' bka
tydg we;s úNd.j,g;a ;ukaf.a cSú;hg;a b;d
jákjd'
m%Odk úOdhl ks,Od¯;=ud W;aijh wu;ñka
AAT Sri Lanka
uu idudkHfm< úNd.h ,sõfõ 2009 jr®Ifha'
Bg miaffia m%;sM, tklï ta ld,h kdia;s
fkdlr 2010 ckjd˙fhau ta'ta'à' úNd. i|yd
,shdmosxÑ jqKd' 2010 cQks ta'ta'à' mokï úNd.h;a"
2010 foieïnr® ta'ta'à' wka;r® uOH úNd.h;a"
2011 cQ,s ta'ta'à' wjidk úNd.h;a i|yd fmkS
isg,d jir tl yudrla ;=< ta woshr 3 u b;d
by<ska iu;a fjkak mqΩjka jqKd' tAl Wiia fm<
úNd.hg b;d fyd| fmryqrejla'
9
wfmdi Wiia fm< iu;a jd◊c wxYfha †jhsfka
m<uq ishfokd w;˙ka AAT YsIH YsIHdjka
ku
mdi,
iNdm;s;=udf.a iqNdYsxik
jir .Kkdjl isg Wiia fm< úNd.fha jdKsP wxYfhka
,xldfõ m<uqjekshd fjkafka ta'ta'à' úNd.fha ,shdmosxÑ jQ
wfma YsIHfhla' talg fya;=jla ;sfnkjd' wms fuu mdGud,dj
u.ska Wiia fm< jdKsP wxYfha ;sfhk fndfyda úIhkaf.a
fldgia wdjrKh lrkjd' tal Wiia fm< úNd.hg b;d fyd|
fmryqrejla' ta jf.au fyd| Yla;shla'
AAT Sri Lanka
jr®;udkfha fndfyda YsIH YsIHdjka lrkafka idudkH fm<
fyda Wiia fm< úNd.j,g uqyqK °" m%;sM, tklï ld,h
kslrefKa kdia;s lrk tl' idudkH fm< jf.a úNd.hla
,shmq .uka fï jf.a jeo.;a jD;a;Shuh mdGud,djla f;dard
.ekSfï úYd, jákdlula ;sfnkjd' úúO mdGud,dj,a y∞rd
kslrefKa uqo,a kdia;s fkdlr fï jf.a jeo.;a mdGud,djla
lrkak orejka fhduq lrk f,i uu ujqmshkaf.ka ldre◊lj
b,a,d isákjd' ta ;=<ska wo fiIdks †h◊hf.a ch.%yKh fyg
Tfí orejdg o †kd .ekSug yelsfõú'
10
ud fiIdks .=K;s,l †h◊hg wef.a wkd.; n,dfmdfrd;a;=
bIaG lrf.k YS% ,xldjg jvd;a jev∞hs °ma;su;a p˙;hla
jkakg lshd iqNdYsxikh lrkjd' wehf.a mdie,g"
foudmshkag jf.au .=reuy;au uy;aókag iy ta'ta'à'
wdh;khg o b;du lD;fõ° jk w;r w'fmd'i ^W$fm<&
úNd.fhka m<uq 100 fokd w;rg meñ◊ ishΩu ta'ta'à'
isiqkayg o udf.a yoms˙ iqNdYsxik iu.ska Tjqkaf.a wkd.;h
jv jvd;a iqN∞hs fõjdhs m%dr®:kd lr isáñ'
†jhsfka ,nd.;a
ia:dkh
fiIdks osÆmud,d .=K;s,l
foaú nd,sld u'ú
1
Ils,d ysreKs wfhaId fndf,dkak
Ydka; f,darkaia úoHd,h
3
pl%jr®;sf.a ksi,a ufyaka m%kdkaÿ
rdPlSh úoHd,h
4
ls˙we,a, .=rekakdka≥,df.a iqmqks ;reIsld ls˙we,a,
foaú nd,sld u'ú
6
ox.,f.a risl ä,aIdka uOqixL
nxvdrkdhl u'ú
9
u,a,j wdrõÑf.a is;drd uOqNdks r;akdj,s nd,sld u'ú
11
nd,iQ˙h f,alï,df.a .h;%S kr®uod nd,iQ˙h
is˙ l=rei úoHd,h
14
fyajd ¥rf.a ÿ,s; k°Yl fm%au;s,l
kd,kao úoHd,h
15
w,ljf.a fodak ÿ,laIdks ohdos kr®uod
mdk≥r nd,sld ú'
19
m,sfyakf.a yr®Iks l,amkd fmfr®rd
mdk≥r nd,sld ú'
20
ÿ,añks Wodrd rKisxy wkq,d úoHd,h 21
csfõkaøf.a os¨ñ khkm%od
r;akdj,s nd,sld u'ú
25
is˙jr®Ok rEmisxy wdrõÑ,df.a ÿ,x. wIdka
Ydka; urshd uyd úoHd,h
27
jreIdka kosf.a yIdks ,laIsld m%kdkaÿ
Y%S iqux., nd,sld uyd úoHd,h
30
uqÿ.uqj wdrõÑf.a fk,ks hfYdaOd w,aúia wkq,d úoHd,h
40
ySkafkao uqoshkafia,df.a †,dka p;=rx. nxvdr
Ydka; fPdaYma uyd úoHd,h
46
áls˙ uqoshkafia,df.a mika Wohx. b,x.r;ak
;laIs,d u' u'ú
49
tf.dvú;drKf.a ufk,al rx„j mqIaml=udr rdPlSh úoHd,h
52
fi,a, lmq liqks pkaosud,s o is,ajd ix>ñ;a;d u'ú
53
w,sikaos˙f.a fodak ìkQId PhñKS fm%au;s,l
fydrK rdPlSh úoHd,h
54
mQf.dv lxldkïf.a ,laIdks .=Kjr®Ok
55
.r®†h j,s.uf.a ,ñ;a p;=rx. o is,ajd
Ydka; f;dauia úoHd,h
57
ú;dkf.a foúks ridx.sld wkq,d úoHd,h
60
ÿ,ks iIsl,d rKisxy wkq,d úoHd,h
63
fyaj fldäldrf.a bId˙ m;=ñld wkq,d úoHd,h
65
.,alsiAif.A wEka iÑKS ió;d m%kdkaÿ
is˙ l=rei úoHd,h
68
fodUf.dv .uf.a mshqñ wix.sld .uf.a
r;akdj,s nd,sld u'ú
71
rejks fl!I,Hd †idkdhl
úYdLd nd,sld u'ú
72
uyuhdï YsjfrdIdka
Ydka; fPdakaia úoHd,h
75
u;=.u nnqka wmamqydñ,df.a pdñkaos uÿIsld fm%aupkaø
úYdLd nd,sld u'ú
76
jEj,aj, fyajf.a Phud,s ufyaIsld l=udrs Ph,;a
r;akdj,s nd,sld u'ú
77
lreKd wdrõÑf.a p;=Iald pks;%s l=udrs lreKdwdrõÑ wkq,d úoHd,h
79
jhsid ¥rf.a iÑks ksfïId .=Kr;ak
f.da;ó nd,sld úoHd,h
84
ysáydñ uqoshkafia,df.a .hdka wixl
Or®urdP úoHd,h
84
udofr® lxldkïf.a ioñkS uÿIdks osidkdhl
úydr uyd foaú nd,sld úoHd,h
90
fmd;=msáhf.a uhq˙ld rxIks is,ajd mdk≥r nd,sld úoHd,h
95
u,s;s mnird kdkdhlaldr 96
úNd. w;aje,
≥r®j, ldr®h idOkhla ±lajQ úIh lreKq flfrys wjOdkh fhduqls¯u
idrdxYh
2013 ckjd˙ úNd.fhaoS ≥r®j, ldr®h idOkhla oelajQ
úIh lreKq ms<sn|j l< úYaf,aIKh mokï lrf.k
ta'ta'à' Y%S ,xld wdh;kh u˘ska mj;ajkq ,nk b†˙
úNd.j,oS isiqkaf.a ldr®h idOkh jeä oshqKq ls¯u
fuu˘ska b,lal flfr®' ;j ≥rg;a" tla tla úIh
ms<sn| úNd. m¯laIljrekaf.a ks¯laIKhka o fuysoS
ie,ls,a,g f.k we;' fuu ≥r®j, ldr®h idOkhla oelajQ
úIh lreKq foaYljreka u˘ska isiqkag wjOdrKh ls¯u
ta'ta'à' Y%S ,xld wdh;kfha wruqK fõ' fuu úIh lreKq
b.ekaùfïoS foaYljreka úiska m%udKj;a ld,hla yd
m%h;akhla oe˙h hq;= fõ'
ye|skaùu
fuys oelafjk ks¯laIKhka iïmQr®Kfhka ta'ta'à'
Y%S ,xld wdh;kh u˘ska 2013 ckjd˙ úNd.fhaoS isiqkaf.a
mokï uÜgu
wfkl=;a úIhhka w;r jHdmdr wOHhkh ≥r®j, ldr®h idOkhla oelajQ úIhhla
f,i ie,lsh yel' tys yªkd.;a ≥r®j, ldr®h idOkhla oelajQ úIh lreKq my;
oelafõ'
jHdmdr wOHhkh
 .kqfokq l< yels ,shú,s iy tajdfha ,laIK'
 nexl= yd uQ,H iud.ï - wka;r® nexl= talaIK Kh fj<|fmd< iy nexl=jla
yd uQ,H iud.ula w;r fjki'
 jHdmd˙l wdh;k i|yd iyh jk úúO jdKsc wdh;kj, ldr®hhka yd
fiajdjka iy tajdfha idudcslhkag ysñjk jdis'
 úfoaY úksuh wkqmd;j, n,mEu - uE;ld,Sk Y%S ,xld úfoaY úksuh
wkqmd;fha laIhùu i|yd fya;= iy kuH úfoaY úksuh wkqmd; l%uhl jdis'
 cd;Hka;r uQ,H yd fj<| wdh;khkays ldr®hNdrh - ^f,dal fj<| ixúOdkh
(WTO)" cd;Hka;r uQ,H wruqo, (IMF) wdosh&'
jHdmdr .Ks;h yd ixLHdkh
 uQ,sl .Ks;h fhdod.ekSu(
 wkqmd;hka" m%;sY; iy iudkqmd;'
 kHdi'
 iudka;r fY%aKs'
 .=fKda;a;r fY%aKs'
 oaùmo m%fïhh fhdod.ekSu'
iy - iïnkaOh iy m%;Smdhk úYaf,aIKh'
 o;a; úYaf,aIKh iy j.= f,i ms<sfh, ls¯u - cd, fr®Ld iy T.Sjh'
 ms˙jeh" whNdrh iy ,dN Y%s;hka yd iu m%fNao ,ÌHh úYaf,aIKh iy tys
m%ia;druh ksrEmKh'
 cd;Hka;r fj<|du iïnkaO ixl,am'
 uQ,H .Ks;h(
 wdkhk yd wmkhk fjf<|du iïnkaO ixl,am'
wka;r® uOH uÜgu
wka;r®uOH uÜgfï ≥r®j, ldr®h idOkhla ≤lajQ úIhhka f,i jHdmdr kS;sh yd
jHdmdr .Ks;h yd ixLHdkh y∫kdf.k we;s w;r" ta ta úIhhkays ≥r®j, wxY
my; oelafõ(
ldr®h idOkh yªkd .ekSug l< úYaf,aIKh yd úNd.
m¯laIljreka ms<s;=re m;% we.hSfïoS l< ks¯laIKhka
u; mokï fõ' fuu úYaf,aIKh m%Odk jYfhka ta ta à
úNd.j, tla tla w†hfr®oS ≥r®j,;d oelajQ úIh lreKq
iy wjidkfhaoS m%Yakm;%j,g ms<s;=re iemhSfïoS jvd
M,odhSj ,l=Kq ,nd.ekSu i|yd isiqka úiska wkq.ukh
l< hq;= fmd≥ Wmfoiaj,ska o iukaú; fõ'
 wkd.; yd jr®;udk jákdlu'
 fmd,S wkqmd; ixhqla;lrKh yd jÜgï ls¯u'
 or®Yldxl .Kkh ls¯u'
 iïNdú;d kHdh fhdod.ekSu'
 l,k - wkql,kh" wjl,kh yd tajdfha wdr®:sl Ndú;hka'
jHdmdr kS;sh
 .súiqï kS;sfha wvx.= oE - ^kshuhka$ fldkafoais $ m%;s{dNdr $ wkdñl
^kï l< fkdyels& kshuhka (Innominate Terms)'
wjika uÜgu
 úúO kS;sj, kshuhka" oS we;s m%dfhda.sl wjia:djkag wod< ls¯u'
fuu uÜgfï ≥r®j, ldr®h idOkhla ≤lajQ úIhhka f,i l<ukdlrK .sKqïlrKh
yd jHdmdr uQ,Hh" ú.Kkh yd jHdmdr ikaksfõokh II y∫kd f.k we;' ta ta
úIhhkays ≥r®j, wxY my; oelafõ'
 .súiqï kS;sh
 NdKav úlsKSfï kS;sh
 ldr®ñl $lïlre kS;sfha kshuhka
 iduQysl .súiqul ffk;sl n,mEu
 widOdrK bj;als¯uloS fiajlhl=g we;s m%;slr®u
AAT Sri Lanka
úfYaIfhka" fujeks wjia:dkql+, m%Yakj,g ms<s;=re iemhSug isiqka mqyqKq úh hq;=h'
11
l<ukdlrK .sKqïlrKh yd jHdmdr uQ,Hh
jHdmdr ikaksfõokh II ^bx.S%is&
 wdka;sl ms˙jehlrKh hgf;a .Kkh l< ,dN iei£u'
 .sKqïlrK yd ú.Kk lafIa;%hkag wod< jpk fhdod .ksñka jdlH f.dvke.Su'
 l%shdj,s ^fmrie˙& ms˙jehlrKh(
 ldr®hd, ixfoaYhla ^uefuda m;%hla& ,sùu - M,odhS ixfoaYhla" jdr®;djla"
jHmd˙l ,smshla ,sùu i|yd isiqka úiska úúO ikaksfõok fuj,ï" tajd ,sùfï
ksYaÑs; wruqKq yd tla tla wdlD;s fjk fjku y∫kd .ekSu wjYH fõ'




l%shdj,s .sKqï ilia ls¯u
iqkanqka whs;u .ek i,lk wdldrh
widudkH ,dN $ mdvq .sKqu ms<sfh, ls¯u
ksIamdok ms˙jeh noaO ksIamdok w;r oS we;s mokulg úNckh ls¯u
 úp,;d ú.%yh
 whjeh f,aLk ilia ls¯u - kuH whjeh
 fláld,Sk ;SrK .ekSfï Ys,amSh l%u
 ms˙jeh - m˙ud - ,dN (CVP) ú.%yh
 iSudld¯ idol
 ksIm
a dokh ls¯fï fyda ñ,g .ekSfï ;SrK
 m%d.aOkfha ms˙jeh
 ialkaO ms˙jeh
 Kh ms˙jeh
 nr ;enQ idudkH m%d.aOk ms˙jeh
ú.Kkh
 ú.Kkh ye¢kaùu(




ú.Kkfha oaú;Sh wruqKq
uQ,H m%ldYk iïnkaOj ú.Klf.a j.lSu
1995 wxl 15 orK Y%S ,xld .sKqï yd ú.Kk m%ñ;s mkf;a wjYH;d
ta ta à idudcslhl=f.a jD;a;Sh wdpdrOr®u
 ú.Kkh ie,iqï ls¯u yd wëÌKh ls¯u(







uQ,H m%ldYk ú.Kkhla ls¯u ie,iqï ls¯u ^Y%S','ú'm%' 300&
wia;s;ajh iy tys m˙irh f;areï.ekSu iy m%udKd;aul idjoH
m%ldYk wjodkï ^Y%S','ú'm%' 315&
uQ,H f;dr;=re ú.Kkh i|yd ;;aj md,kh ^Y%S','ú'm%' 220&
ú.Kkh Ndr.ekSfï fldkafoais ^Y%S','ú'm%' 210&
;lafiare l< wjodkug wkqj ú.Klf.a l%shd mámdáh ^Y%S','ú'm%' 330&
ú.Kk m%udKd;aul Ndjh ^Y%S','ú'm%' 320&
wNHka;r ú.Klf.a lghq;= ie,ls,a,g .ekSu^Y%S','ú'm%' 610&
 ú.Kkh l%shd;aul ls¯u iy iudf,dapkh ls¯u(
 ú.Kk idCIs ^Y%S','ú'm%' 500& - ú.Kk oekqu Ndú; ls¯u
 l<ukdlrK ksfhdackhka ^Y%S','ú'm%' 580&
 md,k m¯CIdjka iy ;yjqre m¯Ìdjka
 m˙.Kl f;dr;=re moaO;s mj;akd m˙irhl ú.Kkh ls¯u'
 ú.Kk jdr®;dj'
 wLKav meje;au ^Y%S','ú'm%' 570&
AAT Sri Lanka
 oS we;s wjia:djlg wod<j wNHka;r md,k ≥r®j,;d y∫kd .ekSu'
12
 /lshd wenEr®;=jla i|yd oekaùula ilia ls¯u
 j.=jl wr®: oelaùu - isiqka úiska m<uqj m%ia;drfha jeo.;a lreKq ks¯laIKh
lr miqj ,sùu wdrïNls¯u wjYH fõ'
 wdrdOkd m;%hla ilia ls¯u'

rpkdjla ,sùu(
 ye¢kaùu
 wka;r®.;h ^woyiaa ixúOdkh yd ;dr®lslj bosrsm;a ls¯u&
 iudma;sh
úfYaIfhka" NdIdj m¯laId flfrk m%Yakm;%j,g ms<s;=re iemhSfï ° isiqka úiska
ksjeros NdIdj Ndú; l< hq;= w;r iEu úgu ksjeros jHdlrK Ndú;d l< hq;=h'
fmd≥ Wmfoia(
 mj;sk fjf<|fmd< m%jK;d iy f,dal wdr®:sl ;;a;ajhka ms<sn|j isiqka
oekqj;a úh hq;=h'
 b,lal.; W;a;r ,sùfï yelshdj jr®Okh lr .ekSug jHdmdr kS;shg wod<
wjia:dkql+, m%Yakj,g ms<s;=re iemhSug isiqka mqyqKq úh hq;=h'
 isiqka úiska bx.%Sis mqj;am;a lshúh hq;= w;r
wdlD;Ska ms<sn|j yqremqre≥ úh hq;=h'
/lshd wenEr®;= oekaùïj,
 W;a;r m;% m¯laIdj myiq ls¯ug iy jeä ,l=Kq ,nd .ekSug w∞, ;ekays
.Kkh ls¯ï oelaúh hq;=h'
 úia;rls¯ï wjYH m%Yak i|yd fjkalr we;s ,l=Kq m%udKh m<uqj y∫kd
.ekSu l< hq;= w;r ta wkqj fjkalr we;s ld,h .Kkh lr .; hq;=h' ^Wod(
,l=Kq 100la we;s meh ;=kl m%Yakm;%hla i|yd ,l=Kla ,nd .ekSug jeh l<
hq;= Wm˙u ld,h úkdä 1'8 ls'& ta wkqj ms<s;=r ie,iqï lr wjidkfha ,sùu
werôh hq;=h'
 úNd.h wjidkfha ld,h b;s˙j ;sfíkï iEu úgu kej; m%Yakhla fj; fhduqù
ms<s;=rg tl;= ls¯ula l< yelsh'
 ,l=Kq ,efnkqfha m%Yakhg wod< ms<s;=r ,sùfuka muKla neúka wod, ms<s;=r
muKla olajkak'
 ú.Kk oekqu Ndú; lr wjia:dfkdaÑ;j ms<s;=re iemhSh hq;= m%Yakj,oS
m%Yakfhka wfmalaId lrk foh meyeos,sj wjfndaO lr.ekSug isiqka úiska m%Yakh
ie,ls,su;aj lshúh hq;=h' fndfyda wjia:dj, ms<s;=rg wod< jk jeo.;a lreKq
m%Yakh ;=<skau tl;= lr .ekSug isiqkag yelsfõ'
 jHdmdr .Ks;h miq.sh úNd. m%Yakm;%j, m%Yak wNHdi f,i lrkak' úfYaIfhka"
fuu m%Yakm;%hg ms<s;=re iemhSfïoS"




.Kkh ls¯ï ^tl;= ls¯ï" wvq ls¯ï" fnoSï" .=K ls¯ï&
ir, .Kkh ls¯ïj,oS Ok"RK ,l=Kq
iQ;% ,sùu
iQ;%j,g b,lalï wdfoaY ls¯u
flfrys isiqka úiska jeä wjOdkhla fhduq l< hq;=h'
 jeros kej; kej; ls¯u j<lajd .ekSug tla tla úIhfha m¯laIl
jdr®;djka ishΩ isiqka úiska lshjd wjfndaO lr .ekSu w;HjYH fõ'
m¯laIl jdr®;djka Y%S ,xld .KldêlrK Ys,AmSh wdh;kfhA fjí
wvúfhka my; iïnkaO;dj Tiafia ,nd.; yel'
http: www.aatsl.lk / examinations / examiners-report.html
khztu;fs; Fiwthd jpwikia ntspg;gLj;jpa
ghlg;gFjpfis ftdj;jpy; nfhs;sy;
nghopg;G
,f; fl;Liu 2013 [dtup Nju;tpy; khztu;fs;
Fiwthf jpwikfis ntspg;gLj;jpa
ghlg;gug;Gf;fis Ma;T nra;tjd; %yk;
vjpu;fhyj;jpy; ,yq;iff; fzf;fPl;Lj;
njhopy; El;gtpayhsu; fofj;jpd; Nju;Tfspd;
khztu;fspd; Nju;r;rp kl;lq;fis mjpfupg;gij
Nehf;fkhff; nfhz;Ls;sJ. NkYk;> xt;nthU
ghlj;jpw;Fkhd guPl;irfu;;fspd; fUj;Jf;fs;
,f; fl;Liuia cUthf;Ftjpy; ftdj;jpy;
nfhs;sg;gLfpd;wd. ,jd; %yk; khztu;fs;
Fiwthf jpwikia ntspg;gLj;Jk;
ghlg;gug;Gf;fis tpupTiuahsu;fSf;F
Nfhbl;Lf; fhl;LtJk;; mjd; %yk;
khztu;fSf;F ,dq;fhl;LtJk; f.njh.f. ,d;
vjpu;ghu;g;ghFk;.
mwpKfk;
,e;jf; fl;Liuapd; mtjhdpg;Gf;fs; f.njh.f
My; 2013 [dtup khjk; Nju;tpd; ngWNgWfs;
njhlu;ghf Nkw;nfhs;sg;gl;l Ma;itAk; ,j;
Nju;T njhlu;gpy; guPl;ru;fshy; ciuf;fg;gl;l
fUj;Jf;fisAk; mbg;gilahff; nfhz;lJ.
,e;jg; gFg;gha;T f.njh.f Nju;tpd;
xt;nthU epiyapYk; khztu;fs; Fiwthf
jpwikia ntspg;gLj;jpa ghlg;gug;Gf;fis
Nfhbl;Lf;fhl;LtijAk;; khztu;fs;
tpidj;jpwdhf kjpg;ngz;fisg; ngWtjw;F
filg;gpbf;f Ntz;ba nghJthd newpfisAk;
Kjd;ik cs;slf;fkhff; nfhz;Ls;sJ>
Muk;g epiy
cjhuzk; fhl;lTk; gapw;rp nra;a Ntz;Lk;.
tzpff;; fy;tp vy;yhg; ghlq;fspYk; Fiwthf jpwik
ntspg;gLj;jg;gl;l ghlkhff; fhzg;gLfpwJ. ,g;ghlj;jpy; Fiwthf
jpwik ntspg;gLj;jg;gl;l gFjpfs; gpd;tUkhW.
tzpff;fy;tp.
 njhopw;Jiw/ Copar;rl;lq;fspd; Vw;ghLfs;
- $l;L xg;ge;jj;jpd; rl;lj;jhf;fq;fs;
- epahakw;w Ntiytpyf;fpd; NghJ Ntiy nra;gtUf;F
fhzg;gLk; jPu;Tfs;
 Nguk;Ngrj;jf;f rhjdq;fSk;/ fUtpfSk; mtw;wpd; ,ay;GfSk;.
 tq;fp kw;Wk; epjp epWtdq;fs; - tq;fpf;Fk; epjp epWtdq;fSf;Fk;
,ilahd NtWghLfs;> tq;fpfspilapyhd miog;Gg;
gzr;re;ijapd; Kf;fpaj;Jtk;.
tzpff; fzpjKk; Gs;sptpgutpaYk;
,ilepiyapy; cs;s ghlq;fs; ftdj;jpy; nfhs;sg;gl;L mtw;wpy;
Fiwthf jpwik ntspg;gLj;jg;gl;l ghlq;fspy; Fiwthf khztu;fs;
tpilaspj;j gFjpfs; gFg;gha;T nra;ag;gl;L fPNo jug;gl;Ls;sd.
 mbg;gilf; fzpjj;jpd; gad;ghLfs;
- tpfpjq;fs;> tPjq;fs; kw;Wk; gpd;dq;fs;
- $l;ly; tpUj;jp
- ngUf;fy; tpUj;jp
 <u; cWg;Gf;Nfhitapd; gad;ghLfs;
 ,izG> gpw;nryT - rpjwy; tisap
 juT Ma;T kw;wk; ml;ltizg;gLj;jy; - tisAU tisak;>
fhyiz tiuG
 fpuak;> tUkhdk; kw;Wk; ,yhgj; njhopw;ghL> ,yhgel;lkw;w
Gs;spaha;T kw;Wk; tiugpy; fhl;ly;
 epjpf; fzpjk;
- vjpu;fhy kw;Wk; ,w;iwg; ngWkjp
- $l;L tl;b kw;Wk; fopT tpjk;
 Rl;nlz;izf; fzpg;gply;
 epfo;jfitg; gad;gLj;jy;
 Ez;fzpjk; - njhifaPLk; tifaPLk; mtw;wpd; nghUspay;
gad;ghLk;.
tzpfr;rl;lk;
,Wjp epiy
 xg;ge;jr;rl;lj;jpd; cs;slf;fk; - (nrhy;yhly;/ epge;jid/
cj;juthjk;/ Innominate Terms)
 NtWgl;l rl;lq;fspd; Vw;ghLfis eilKiw tplaq;fspy;
gad;gLj;jy;.
- xg;ge;jr;rl;lk; (Contract Law)
- nghUs; tpw;gid rl;lk; (Law of Sale of Goods)
Kfhikf;fzf;fPL> tzpfepjp> fzf;fha;T> tzpfj;njhlu;ghly; II>
Mfpa ghlq;fs; Fiwthf jpwik ntspg;gLj;jg;gl;l ghlq;fshFk;.
,tw;Ws; Fiwthf jpwik ntspg;gLj;jg;gl;l ghlg;gug;Gf;fs;
gpd;tUkhW.
,t;thwhd eilKiw tplaq;fSld; njhlu;Ggl;l Nfs;tpfSf;F
tpilaspf;Fk; khztu;fs; tplaq;fis (Facts) gFj;jwpthf>
ju;f;fuPjpapy; ntspg;gLj;jTk; jPu;khdq;fSf;fhd rupahd
fhuzq;fis toq;fTk;. VyNt Nkw;nfhs;sg;gl;l jPu;g;Gf;fis
 vy;iyf;fpuatpaiyg; gad;gLj;jp ,yhg ,zf;ff;$w;W jahupj;jy;
 ehzakhw;W tPjj;jpd; jhf;fq;fs; - mz;ikf;fhyj;jpy;
,yq;ifapd; ehzakhw;W tPjk; Nja;tile;jikf;fhd
(Depreciation) fhuzq;fs;> kw;Wk; kpjf;Fk; ehzaakhw;W
tPjj;jpd; ed;ikfs;.
 gz;zhl;L epjp kw;Wk; tu;j;jf epWtdq;fspd; njhopw;ghLfs;
(c+k;)cyf tu;j;jf epWtdk;> gz;zhl;L ehza epjpak;;
gz;zhl;L tu;j;jfj;Jld; njhlu;Ggl;l vz;zf;fUf;fs; ,wf;Fkjp
kw;Wk; Vw;WkjpAld; njhlu;Gila vz;zf;fUf;fs;.
,ilepiy
Kfhik fzf;fPLk;> tzpfepjpAk;
 nray;Kiw fpuak;
- nray;Kiw fzf;F jahupj;jy;.
- ,opTg;ngWkjpf;fhd gjpT
AAT Sri Lanka
 tzpf epWtdq;fSf;F JizGupaf;$ba tu;j;jf
mikg;Gf;fspd; njhopw;ghLfSk; NritfSk; kw;Wk; mjd; %yk;
mq;fj;jtu;fSF;F fpilf;Fk; ed;ikfs;.
13
- mrhjhuz ,yhg/ el;lf;fzf;F
- $l;L cw;gj;jpapy; cw;gj;jp fpuaj;ij jug;gl;l mbg;gilia
nfhz;L NtWg;gLj;jy;.
 Kuz; Ma;T
 tiuGfis tpahf;fpahdk; nra;jy; - khztu;fs;; Kjypy;
tiuGfspd; Kf;fpag;gFjpfis mtjhdpg;gJk; gpd; tpil vOjj;
njhlq;FtJk; ,d;wpaikahjjhFk;.
 ghjply;
 miog;gpjo; xd;iw cUthf;fy;.
- nefpo;Tg;ghjPL
 FWq;fhy jPu;khdk; vLf;Fk; El;gq;fs;
- fpua> msT> ,yhg Ma;T (CVP)
- tiuaWf;fg;gl;l fhuzp
- nfhs;tdT nra;tjh cUthf;Ftjh vd;w jPu;khdk;
 %yjdf;fpuak;
- cupikahz;ikf;fpuak;
- fld; fpuak;
- epiwaspf;fg;gl;l ruhrup %yjdf;fpuak; (WACC)
 rupahd nkhopg;gad;ghLk; ,yf;fzg;gad;ghLk;
,d;wpaikahjjhFk;.
khztu;fSf;fhd nghJnewpfs;
 fzf;fha;Tf;Nfhu; mwpKfk;
- fzf;fha;tpd; Jiz Nehf;fq;fs;
- epjpf;$w;Wf;fs; njhlu;gpy; fzf;fha;thsupd; nghWg;Gf;fs;.
- 1995 Mk; Mz;L 15 Mk; vz; ,yq;if fzf;fPl;L kw;wk;
fzf;fha;T epakr;rl;lj;jpd; Ntz;LNfhs;fs;.
- f.njh.f cWg;gpdUf;fhd tpOkpaf;Nfhl;ghLfs;.
 khztu;fs; elg;Gr;re;ijapd; nry;newpfs; (Trend)> cyfpd;
nghUshjhu epiyikfs; njhlu;gpy; mwpTs;stu;fshf
,Uf;fNtz;Lk;.
 fzf;fha;it nraw;gLj;jYk; kPsha;T nra;jYk;
- fzf;fha;Tr; rhd;wpjo; (,.fM.ep- 500) - fzf;fha;tpd; mwpitg;
gad;gLj;jy;.
- Kfhikgpujpepjpj;Jtk; (,.fM.ep 580)
- fl;Lg;ghl;ilAk;> tYtspg;G KiwiaAk; gupl;rpj;jy;.
 fzzpj;jfty; njhopy;El;gr;#oypy; fzf;fha;T
 fzf;fha;T mwpf;if
- njhlu;e;jpaq;Fk; vz;zf;fU (,.fM.ep 570)
 jug;gl;l tpguzj;jpy; mff; fl;Lg;ghl;by; fhzg;gLk;
FiwghLfis ,dq;fhzy;.
tzpfj;njhlu;ghly; - II
 fzf;fPl;LlDk; fzf;fha;TlDk; njhlu;Ggl;l fiyr;nrhw;fis
trdq;fs; mikg;gjw;F gad;gLj;jy;.
AAT Sri Lanka
 fl;Liu vOJjy;
- mwpKfk;
- cs;slf;fk; (xOq;fikg;G> rupahd Kd;dpiyg;gLj;jy;
(Logical Presentation))
- KbTiu
fzf;fha;T
 fzf;fha;Tj;jpl;lKk; Nkw;ghu;itAk;.
- epjpf;$w;Wf;fis fzf;fha;T nra;tij jpl;lkply; (,.fM.ep 300)
- epWtdj;ijAk; mjd; #oiyAk; Gupe;Jnfhs;sYk;
gpwo;$w;Wf;fs; fhzg;gLtjw;fhd ,liu kjpg;gplYk;. (,.fM.ep
315)
- epjpf;$w;wf;fspd; tuyhw;Wj; jfty;fis fzf;fha;T
nra;tjw;fhd juf;fl;LghL (,.fM.ep 220)
- fzf;fha;T Ntiyf;fku;j;jy; fbjj;jpd; epge;jidfs; (,.fM.ep
210)
- kjpg;gplg;gl;l ,lUf;fhd Jyq;fs;fis ntspg;gLj;Jtjw;fhd
fzf;fha;thsupd; eilKiwfs;. (,.fM.ep 330)
- fzf;fha;tpy; nghUz;ik (,.fM.ep 320)
- mff;fzf;fha;thsupd; Ntiyiaf; ftdj;jpy; nfhs;sy;.
(,.fM.ep-610)
14
 Ntiy ntw;wplj;jpw;fhd tpsk;guk; xd;iw cUthf;fy;.
 nrhw;nwhlu;fspd; nghUis mwpe;Jnfhs;sy;.
 Kiwrhu; rpw;wwpf;iffis (Memo) vOjy; - mwpf;iffs;>
tzpff;fbjq;fs; Nghd;wtw;iw tiutjw;F khztu;fs; gy;NtW
njhlu;ghly; Kiwfs;> mtw;wpd; Nehf;fq;fs;> fl;likg;Gf;fs;
gw;wp mwpe;jpUj;jy; Kf;fpakhdjhFk;.
 tpguz mbg;gilapyhd Nfs;tpfSf;F (Scenario Basted
Question) tpilaspg;gjw;F gapw;rpnra;tJ tzpfr;rl;lj;jpd;
mjpf Gs;spfis ngw cjTk;.
 Mq;fpy ehNsLfis thrpg;gJk; Ntiyntw;wpl tpsk;guq;fspd;
fl;likg;G njhlu;gpy; mwpitf;nfhz;bUg;gJk; ,d;wpaikahjJ.
 nra;iffis rupahf fhl;ly; mjpf Gs;spfis ngw topNfhYk;
 tpsf;fq;fs; Nfl;fg;gLk; Nfs;tpfSf;F tpilaspf;Fk; NghJ
toq;fg;gLk; kjpg;ngz;fspd; msitAk; xJf;f Ntz;ba
Neuj;jpd; msitAk; jpl;lkpl;L tpilfis fl;likj;j gpd;Ng
tpilnaOj Muk;gpf;fNtz;Lk;. (c+k; %d;W kzpj;jpahy
tpdhj;jhSf;F 100 Gs;spfs; toq;fg;gl;lhy; xU Gs;spf;F 1.8
epkplk; xJf;fyhk;)
 Nju;tpd; Kbtpy; Neuk; vQ;rpf;fhzg;gbd; tpilj;jhis
kPs;ghu;itapl;L tpilfis KOik nra;ayhk;.
 tpdh njhlu;gpy; ckf;F njupe;j midj;J tplaq;fisAk;
vOjNtz;lhk; - tpdhtpy; Nfl;fg;gl;l tplaq;fSf;F kl;LNk
Gs;sp toq;fg;gLk;.
 fzf;fha;twpit gad;gLj;j Ntz;ba eilKiw Nfs;tpfSf;F
tpilaspf;Fk; NghJ tpdhit ftdkhf thrpj;J Nfl;fg;gLk;
tplaq;fis Mokhf Gupe;Jnfhs;sNtz;Lk;. $Ljyhd
re;ju;g;gq;fspy; khztu;fs; tplaspf;fj;Njitahd Kf;fpajhd
tplaq;fis Nfs;tpapypUe;Nj ngw;Wf;nfhs;sf;$bajhf ,Uf;Fk;.
 tzpff;fzpjj;jpy; fle;j fhy tpdhj;jhs;fis mjpfk;
gapw;rpnra;aTk;. rpwg;ghf ,t;tpdhf;fSf;F tpilaspf;Fk; NghJ
khztu;fs; gpd;tUk; tplaq;fspy; ftdk; nrYj;j Ntz;Lk;.
- fzpg;gPL ($l;ly;> fopj;jy;> ngUf;fy;> tFj;jy;)
- Neu;> kiwf;FwpaPLfs;
- rkd;ghLfs;
- rkd;ghLfspy; vz;fis gpujpaply;
 gpiofis kPz;Lk; kPz;Lk; ,iog;gij jtpu;g;gjw;Fk; rupahd
eilKiwfis gpd;gw;Wtjw;Fk; khztu;fs; xt;nthU
ghlj;jpYk; guPl;rfupd; fUj;Jf;fis thrpj;J tpsq;fpf;nfhs;sy;
,d;wpaikahjJ. guPl;rfupd; fUj;Jf;fis fPo; fz;l
tiyj;jsj;jpypUe;J gjptpwf;fk; nra;ayhk;.
http://www.aatsl.lk/examinations/examiners-report.html
Addressing Low Performed Subject Areas
Effectively
Abstract
lecturers and through them to students
when delivering lectures, devoting
adequate effort and time in teaching those
areas.
Introduction
Observations addressed in this article
are solely based on the analysis
conducted by AAT Sri Lanka to identify
students’ performance at January 2013
Foundation Level
Among other subjects Business Studies was considered as
a low performed subject by students and the low performed
subject areas within it have been identified and are listed below.
Business Studies
 Negotiable Instruments and their features.
 Banking and Finance Companies- Importance of Inter
bank call money market & difference between a bank and
a finance company.
 Functions and services of various Commercial Institutions
support to Business Organizations and advantages
available to members of same.
 Impact of Foreign Exchange Rates- Reasons for recent
depreciation of foreign exchange rate in Sri Lanka and
advantages of a Flexible (Floating) Exchange Rate.
 Functions of International Financial & Trading
Organizations- (WTO, IMF etc).
 Concepts relating to International Trade.
 Concepts relating to Import & Export.
Intermediate Level
Subjects covered at Intermediate Level have been considered
under this, and subjects in which students have performed
low have been categorized as weak subjects, and detailed
analysis carried out to identify weak areas within each of the
low performed subjects are as follows.
Business Law
 Contents of Contract Law- (Terms/ Conditions/ Warranties/
Innominate Terms).
 Application of provisions of different Laws to given practical
scenarios:
- Contract Law
- Law of sale of goods
 Specially students should practice answering these kinds
of scenario based questions more in order to improve the
examination and the comments given by
marking examiners at their evaluation of
answer scripts of the same examination.
This analysis mainly consists of
highlighting each of the three levels in AAT
examinations and in conclusion general
instructions that students should adhere to
when answering question papers in order
to gain marks more effectively.
pattern of giving facts more logically, giving reasons for
the decision and referring to applicable cases decided.
Business Mathematics









Application of Basic Mathematics:
- Ratios, Percentages and Proportions
-Matrices
- Arithmetic Progression
- Geometric Progression
Application of Binomial Theorem.
Co-relation & Regression Analysis –Scatter Diagrams.
Data Analysis & Tabulation – Histogram & Orgives.
Cost, Revenue & Profit Functions and Break Even Point
Analysis and graphical presentation of the same.
Financial Mathematics:
- Future & Present Value
- Compounding & Discounting Interest Rates
Calculation of Index Numbers.
Application of Probability Theory.
Calculus- Integration & Differentiation and economic
application.
Final Level
Management Accounting & Business Finance, Auditing and
Business Communication II have been identified as low
performed subjects in this level and low performed subject
areas of these subjects are listed below.
Management
Finance


Accounting
&
Business
Preparation of Profit Reconciliation using Marginal Costing.
Process Costing:
- Preparation of Process Accounts
- Treatment of scrap items
- Preparation of Abnormal Loss/Gain Account
- Separation of production cost between joint products on a given base
AAT Sri Lanka
This article focuses on improving the
performance of students at future
examinations to be conducted by AAT Sri
Lanka, based on the analysis conducted
on students’ low performed subject areas
pertaining to January 2013 examination.
Further, examiners’ comments on each
subject area have also been taken into
consideration in preparation of this article.
Expectation of AAT Sri Lanka is to highlight
these weak performed subject areas to
15
 Perform Variance Analysis.
 Budgeting - Flexible Budgets.
 Short Term Decision Making Techniques:
-
Cost-Volume-Profit (CVP) Analysis
-
Limiting Factors
-
Make-or- Buy Decision
 Cost of Capital:
-
Cost of Equity
-
Cost of Debt
-
Cost of WACC
Auditing
 Introduction to Auditing:
-
Secondary Objectives of an audit
-
Auditor’s Responsibility towards Financial Statements
-
Requirements of Sri Lanka Accounting & Auditing Standards Act No: 15 of 1995
-
Ethical principles for an AAT member
 Audit planning & Supervision:
-
Planning an audit of Financial Statements
(SLAuS 300)
-
Understanding the entity and its environment and assessing the risk of material misstatement
(SLAus 315)
-
Quality control for audits of historical financial
information (SLAus 220)
-
Terms of audit engagement letter (SLAus 210)
-
Auditor’s procedures in response to assessed risk (SLAus 330)
-
Audit Materiality (SLAus 320)
-
Considering the work of an internal auditor
(SLAuS 610)
 Execution & Reviewing the audit:
-
Audit Evidence (SLAuS 500)– Application of auditing knowledge
-
Management Representation (SLAuS 580)
-
Test of Controls & Substantive Procedures
 Auditing in a Computer Information System Environment.
 Audit Report:
-
Going Concern (SLAuS 570)
 Identification of Internal Control Weaknesses in given
scenario.
AAT Sri Lanka
Business Communication II (English)
16
 Use of vocabulary relevant to the fields of Accounting &
Auditing to construct sentences.
 Deriving meaning of the verb phrases in context.
 Writing an office memo – It is necessary for students to
identify various communication tools, objectives of writing
them and each format separately in order to write an
effective memo, report, business letter etc.
 Preparation of an Advertisement for a job vacancy.
 Interpretation of a chart- It is necessary for students first to
observe the important matters within the graph and then
start writing.
 Preparation of an Invitation.
 Writing an Essay:
-
Introduction
-
Content (Organization & logical presentation of ideas)
-
Conclusion
 Specially when answering a paper which tests the
language, student should use proper language and should
always try to use grammatically correct English.
General Instructions To Students
 Students should be aware of current market trends and
economic conditions prevailing in the world.
 Practise more scenario based questions related to
Business Law to improve the skills of answering to the
point.
 Students should read English newspapers and familiarize
with the formats of vacancy advertisements etc.
 Where relevant workings should be made available with
the answer in order to facilitate marking process and to
gain more marks.
 For questions which require explanations together with
the answer, it is necessary to identify the marks allotted
first, and accordingly compute the allotted time.(Eg: For
a three hour question paper with 100 marks, to gain 01
mark , maximum time that should be spent is 1.8 minutes.)
Students are required to structure the answer and then
start writing.
 If you have time left at the end of answering all questions
you can always go back to an answer of a question and
add more to your answer.
 Do not write everything that you know about the topic
and answer to the point. – You will only get marks for
answering the requirements of the question.
 When answering practical questions which require
application of auditing knowledge, students should
read the question carefully in order to understand the
requirements of the question clearly. In most of the
instances, student may be able to gather important points
related to the answer from the question itself.
 Practise answering more questions on Business
Mathematics past papers. Specially when answering this
paper, students should be concerned more with
-
performing computations (Additions, subtractions, divisions and multiplications)
-
positive and negative marks when performing simple calculations
-
writing formulas
-
substituting figures for formulas
 It is essential for all the students to read and understand
the examiners’ comments on each subject clearly in order
to avoid repeating same mistakes and to take corrective
actions.
Examiners’ comments can now be downloaded from the
official website of AAT Sri Lanka on following link;
http://www.aatsl.lk/examinations/examiners-report.html
Dimensions of Adopting SLFRS/LKAS
At the outset, the primary adoption of the new Standards was
made mandatory from the 01st of January, 2012. This date was
considered to be the date of transition.
2.
Intangible Assets
 LKAS 38 was introduced to deal with the treatment
of intangible assets. This requires the separate
identification of trademarks, customized computer
software and trade licenses as separate assets.
 An important aspect of intangible assets addressed in
the new standards was the identification of impairment
to any intangible assets which are included in WorkIn-Progress. This aspect was addressed with the aim
of complying with fair value in the books of accounts
in all material aspects.
3.
Investment Property
 In the event that an entity holds property to earn
rentals or for capital appreciation, or both, LKAS 40
requires such asset to be classified as Investment
Property.
 An entity is allowed to use either the cost model or the
fair value model for disclosure purposes. Yet, Section
79 (e) requires the disclosure of the fair value of the
investment property in the event that the cost model
is used.
 In an exceptional case, if an entity cannot determine
the fair value reliably, it shall disclose a description of
the investment property, an explanation for incapacity
to obtain the fair value and a closely reliable amount of
estimated fair value.
4.
Leasehold Land
A specialized area of focus along with the
implementation of the new standards was the
identification of leasehold right of land leased for a
long period.
 The Sri Lanka Statement of Recommended Practice
(SoRP) for right to use of land on Lease addressed
the issues pertaining to capitalizing of the lease rental
payments as a Fixed Asset.
 However, the SoRP curtailed any revaluation to be
done on or after the effective date of the SoRP.
The important areas which had been greatly affected with the
transition to the equivalent of international accounting standards
are as follows:
1.
Property, Plant & Equipment
 The new rulings clearly stated that, if an entity was
in the process of deriving economic benefits from a
fully depreciated asset, the value of that asset must be
accounted for in the books of accounts. This meant
that, the previous provision of depreciation had to be
written back if the original purchase date as well as
the purchase price were known.
 In the event of identifying the cost of fully depreciated
assets, the initial purchase price and original purchase
date of which was not readily available, the option of
a one-time revaluation has been provided. This does
not entail a change in the identification of the basis of
measurement. The entity is allowed to continue with
either the cost or the revaluation model. This process
of accounting for the fully depreciated assets using a
valuation is referred to as “deemed cost”.
 It was also recommended to reassess the residual
value of fixed assets. If there was an indication of
impairment, a write-off of the impaired amount was
made mandatory.
In the same process, an annual review of the
depreciation method was to be conducted to be in
line with the new standards and disclose the actual
economic benefits enjoyed by the business entity over
its useful life.
 Assets are to be depreciated over the useful life of the
various sub-components of large assets rather than
the entire asset as a whole. Therefore, identification of
component accounting has become mandatory.
AAT Sri Lanka
It is virtually impossible to establish accounting standards which
universally apply to all the complications an accountant may
encounter. Yet, the adoption of Sri Lanka Accounting Standards
( SLFRS /LKAS ) has been a changing point in the accounting
field.
17
Dimensions of adopting SLFRS/LKAS
5.
Impairment of Assets
 The Standard on Impairment of Assets – LKAS 36
highlights the importance of active participation of
the management in order to compile a set of Financial
Statements which are fairly stated. The Standard
clearly rests the responsibility on the management
to identify any internal or external indications of
impairment of the assets.
 In the event of an indication been present, it is
the responsibility of the management to take the
necessary steps to disclose the fair value in the books
of accounts.
6.
Provision for Bad Debts
 An impairment of the carrying value of the bad debts is
to be done based on an actual estimate of separately
identifiable debtors rather than a total provision of the
bulk amount.
 Any trade receivables that do not have a fixed or
determinable payment pattern, shall be subsequently
measured at fair value, whereever possible.
 Trade receivables that do have a fixed or determinable
payment pattern are to be recorded fair value by
identifying the Present Value of the future payments.
The adoption of SLFRS has affected more than a company’s
accounting policies, processes, and people - the aspects of a
company’s business and operations are also greatly affected
due to necessity to comply with the requirements of the new
standards and the requirements of disclosure.
Disclosure to be made by the Management of the Risks related
to the business as well as the necessity to initiate a system of
capturing the Related Party Transactions, if not available, as
well as the requirements to actively ensure the accuracy of fair
values shown has laid a considerable amount of responsibility
on the Management.
It is vital that the Application Guide be referred to identify and
understand the practical use of the newly adopted standards.
SLFRS conversion may affect all levels of accounting as well
as several areas of business outside the accounting function.
The scope and complexity involved in the actual transition
process must never be addressed lightly. The new standards
have an overall impact on the following areas of Accounting:
• Changes in Presentation
•
New valuation rules
• Additional disclosure requirements
The foundation of an entity's accounting process will need to go
through a rigorous re-structuring process. But, it is important to
note that it is not only the Accounting Software Systems or the
Accounting Methods that need to be tailor made according to
the new conversion, but also the mind set of the staff.
It is important for all accounting personnel to be clear of the
requirements in order to achieve a smooth transition from SLAS
to SLFRS /LKAS.
Buddhi Pathiraja - BDO Partners
SAT(SL), ACCA(UK), MABE(UK), BSc(UK), LTCL(UK),AWWA(SL)
The detailed formats of financial statements composed author based on SLFRS/
LKAS now can be downloaded from the official website & AATSL. www.aatsl.lk
AAT Sri Lanka
If you require the same by post, please contact Education & Training Division on
0112559669 with your postal address.
18
#
Name of PEC
1
ABM
2
Accounting Advancement
3
ACS
4
Advanced Accounting
5
Aquinas College
6
BEST
7
Ceylinco Success 8
Genius 9
Ghanapradeepa 10
IF Professionals
11
JBA 12
KBBS
13
PMC 14
Professional Creation 15
Royyal Teach 16
RPG 17
Sarasavi
18SIPLA
19
Sisula 20
Success College
Address
Telephone No.
Mahiyanganaya.
Borelesgamuwa.
Kilinochchi.
Wellampitiya.
Colombo 08.
Angoda.
Anuradhapura. Piliyandala.
Mawathagama.
Batticaloa.
Kegalle.
Dehiwala.
Ampara.
Kaluthara.
Vavuniya.
Kotte.
Dehiattakandiya.
Kandy.
Mathugama.
Trncomalee.
0115241820 / 0714209638
0112769810 / 0712220822
0212285676 / 0776757870
0112534246 / 0712531009
0773642842 / 0117313666
0115615442 / 0773516559
0252236598 / 0718281470
0113130052 / 0772515055
0372298245 / 0714562233
0652241570 / 071829246
0353351718 / 0776092211
0112717902 / 0112722204
0718007965 / 0632223469
0342229051 / 0775229634
0778850250 / 0778106225
0777381178 / 0112768487
0713734093 / 0721765414
0773521315
0718126768 / 0343441132
0262226206 / 0776448858
AAT Sri Lanka
mQr®K ,shdm†xÑh i|yd b,aÆï lr we;s
fm!oa.,sl wOHdmk uOHia:dk
19
ta'ta'à' úNd.h i|yd mx;s mj;ajk ,shdm†xÑ
fm!oa.,sl wOHdmk uOHia:dk (Registered Private Education Centres)
#
Name of PEC
Address
1
Accteem Batticaloa.
2
ACA Colombo 13.
3
Advance Centre Negombo.
4
BHEI Panadura.
5
Dharul Hasanath Warakapola.
6
GA Colombo 13.
7
Global Higher Puttalam. 8
GTA Institute
Matara.
9
HBS Batticaloa.
10
IAS Colombo 06.
11
IBA Kandy. 12
IBS Kuliyapitiya.
13
IPM Peradeniya
14
IPS
Kalmunai.
15
JCUD Jaffna.
16
JMC Anuradhapura. 17
JMC Kandy.
18
JMC Kurunegala.
19
JMC Matara.
20
JMC Negambo.
21
JMC Galle.
22
JMC Gampaha.
23
JMC Bandarawela.
24
JMC Rathnapura.
25
JMC Maharagama.
26
JMC Kaduwela.
27
JMC Kiribathgoda.
28
JMC Kalutara.
29
JMC Kegalle.
30
JMC Colombo 02.
31
JMC Colombo 03.
32
JMC Nittambuwa.
33
JMC Gampola.
34
JMC Kothmale.
35
JMC Pollonnaruwa.
36
Omin Business School Chilaw.
37
Professional Studies
Bandarawela. 38
Sipway Institute
Maharagama.
39
SIPWIN Institute
Kurunegala. 40
Sisumina Thissamaharamaya
41
SMC
Bandaragama.
42
Stargate Badulla.
43
Sun British Vavuniya.
44
The First International
Kandy.
45
VIHE Trincomalee.
46
Vishva Horana.
Telephone No.
0652223935 / 0776652942
0112335187 / 0777308075
0313717574 / 0716606686
0382230549 / 0777753889
0352267380 / 0715193553
0779914260 / 0113134067
0325671156 / 0713064789
0412225969 / 0776098556
0653654199
0112505483 / 0112591547
0814976976 / 0814940461
0715187185 / 0718114588
0774134594 / 0776004571
0774956269 / 0776590212
0212223384 / 0212229149
0252234700 / 0714884622
0815639765 / 0714884614
0374932931 / 0714884619
0412235435 / 0714884636
0314922125 / 0714884631
0915629764 / 0714114807
0332229122 / 0714115500
0575669764 / 0714150399
0452224510 / 0714884623
0115755605 / 0714115498
0113156323 / 0714150405
0333835951 / 0714884633
0342229051 / 0713364228
0355679764 / 0714150407
0112430451 / 0714150400
0115377912-6 / 0718683480
0332291031 / 0714150404
0815639767 / 0714089953
0522259517 / 0714115505
0272226765 / 0712804500
0776556790
0572225250 / 0716130268
0112842121 / 0773608504
0372231010 / 0714463888
0776118088 / 077678804
0316843995 / 0382250631
0714209638
0242226649 / 0773466949
0812205090 / 0718194894
0262227622 / 0777555738
0342265269 / 0776005880
Publication of the Association of Accounting Technicians of Sri Lanka,
No. 540, Ven. Muruththettuwe Ananda Nahimi Mawatha, Narahenpita, Colombo 05.