We need to solve 4 multiple choice questions (20-23) based on the provided financial terms.

Applied MathematicsAccountingFinancial StatementsAssetsLiabilitiesOwner's Equity
2025/7/24

1. Problem Description

We need to solve 4 multiple choice questions (20-23) based on the provided financial terms.

2. Solution Steps

Question 20: JANGAMA VATKAM PAMANAK ATULAT KAANDAYA.
We need to identify the group that includes only current assets. From the given options, B (BUM THOGA) - inventory, F (AWAESHANA) - investments, and K (BANKU GETHUM) - bank overdraft are current assets. Note that bank overdraft is usually categorized as a liability, but in the context of the possible answers given, B, F, and K together is the most logical choice, considering this is a school exercise.
Question 21: HIMEKUM GINUM YATATATA AYAT WATANE.
We need to identify which item belongs under the owner's equity account. D (PRAGDANAYA) - capital falls under owner's equity. Also, A (GANILI) - receivables. So, (3) A HA D seems not right. Since only D is given in the choices.
Question 22: GETUM ETHI PETHATA DAKWA NOMAETHI WITHA ADAAYAM HO WIYADAM YAN DEKATA AMA ETULAT WIYA HAKE.
We need to find the option that includes items that could be classified as either revenue or expenses if the payment side is not specified. C (POLI) - interest and I (GODANEGILI KULI) - building rent, G (NAYA HIMI) - creditors.
Question 23: WATKAM, WAGAKEMI, HIMEKUM YAN AYITAM THUNATAMA BALAPAY HEKE GANUDEUANUWAK WATANE.
We need to find the transaction that affects assets, liabilities, and owner's equity. Option (1) says the owner invests Rs. 50,000 cash and a Rs. 30,000 computer into the business. This increases assets (cash and computer) by Rs. 80,
0
0

0. It also increases owner's equity (capital) by Rs. 80,

0
0

0. So, assets increase, and owner’s equity increases.

(2) Owner taking inventory Rs. 5,000 and cash Rs. 12,
0
0

0. (3) Rs. 7,000 inventory selling for Rs. 10,000 for credit. Assets (Inventory decreases Rs 7,000; Receivables increases 10,000 - overall assets increase by Rs 3000, also increase income - retain earnings (owner’s equity increases).

(4) Rs. 3,000 of interest and Rs. 15,000 loan instalment - Assets (cash) - decrease Rs. 18,000, and liability decreases - Rs 15,
0
0

0. Also, the difference should decrease owners equity by Rs. 3,000 due to payment of interest.

3. Final Answer

2

0. (1) B, F, K

2

1. (1) D

2

2. (2) C, I, G

2

3. (4)

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