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Browsing Volume 03 - 2016 by Title

Browsing Volume 03 - 2016 by Title

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  • Application of LKAS 16 & LKAS 39 
    Jayasinghe, B.G.W.A.C.W.; Rajapakse, R.M.D.A.P. (Department of Accountancy, University of Kelaniya, 2016)
    PQR Lanka is a non-profit organization in Sri Lanka. The organization was registered in 1995 with the mission and vision to provide assistance and help to those who are living under the poverty line and to help people ...
  • Can it classify as Inventory or PPE? 
    Vimukthirathne, T.H.N.; Aruppala, W.D.N. (Department of Accountancy, University of Kelaniya, 2016)
    ABC shipping (private) Limited is a limited liability company incorporated in Sri Lankan and registered under the companies Act no 7 of 2007.It is a transportation Company. Company owns a ship which is called as ...
  • Can We Place Entire Web site Development Cost in One Bucket? 
    Dayananda, K.H.N.K.; Thilakrathne, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    NK Logistics (Pvt) Ltd is a limited liability company incorporated in and domiciled in Sri Lanka. The company has invested in a fully owned subsidiary called “TT Destinations (Pvt) Ltd” in the audited financial year, ...
  • Classification Issue of Non-Current Assets 
    Chandrarathna, A.G.K.; Thilakarathna, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    ABC Ltd is a company incorporated and domiciled in Sri Lanka. Company has a building which owns to them and it has two floors. They have marketing department, information technology department and Accounts department ...
  • Classification of Non-Current Asset as Held for Sale 
    Perera, E.A.S.M.; Rathnairi, U.A.H.A. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Pvt) Ltd is a subsidiary of ABC (Pvt) Ltd which is the main agent of A&B PLC. The company has been acted as an agent for selling Easy Cash, Reloads and Dongles of A&B PLC. The head office is located in Colombo 03 ...
  • Detection of Occupational Fraud on Leasing Companies 
    Peiris, M.M.; Rathnasiri, U.A.H.A. (Department of Accountancy, University of Kelaniya, 2016)
    MM PLC is one of a leading finance company in Sri Lanka. The principle business activities of the company are leasing, hire purchase financing, vehicle hire, deposit mobilization and vehicle trading. It was found a fraud ...
  • Disclosure of Director’s Loan. Case Studies in Accounting “Bridging the Gap” 
    Priyanganie, K.A.I.; Priyanganie, K.A.I. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Pvt) Ltd is a limited liability company which is engaged producing, importing and hiring films all over the country. They are distributing films using their own circuit of film halls and other circuits, and providing ...
  • Does it Worth Capitalizing? 
    Chathuri, I.P.D.; Thilakarathne, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    ABC Active (Pvt) LTD is a separate legal entity under Active cluster of ABC (Pvt) LTD. ABC (Pvt) LTD is a $1.2 bn conglomerate and is positioned as one of the world’s most recognized Design–to-Delivery Solution Providers ...
  • Full impairment of a Property Plant and Equipment Purchased in the Current Financial Year 
    Rajapaksha, S.R.; Silva, N.L.C. (Department of Accountancy, University of Kelaniya, 2016)
    ‘LSI Rubbers (PVT) LTD’ is operating as a group of companies, which produces and sells Rubber, Tea, Coconut and Cinnamon. Major portion of its income is recorded to be received from rubber production. A machine has ...
  • How to Treat in Transfer Pricing Requirement? 
    Keerthirathne, D.G.I.C.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Pvt) Ltd is a fully owned subsidiary of the PQR Holdings PLC. Its main business operation is providing telecommunication services and solution. XYZ (Pvt) Ltd has faced to a credit shortage issue as it provide services ...
  • Identifying the Issue by Using Audit Trail Report 
    Arachchi, K.A.H.S.K.K.; Madurapperuma, M.W. (Department of Accountancy, University of Kelaniya, 2016)
    PQR (PVT) Ltd is one of the leading companies in Construction & Engineering sector which is importing and selling raw material for building constructions. The company uses Quick Book Accounting Software to record daily ...
  • Improper Recognition of Commission Income from Importing Vehicles to the Permit Holders as Sales Income 
    Meepegama, U.E.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2016)
    ABC (Pvt) Ltd as the Sole agent for X kind of vehicles in Sri Lanka is dedicated to servicing the needs of their customer by providing them with a range of vehicles and attending to their requirements with impeccable ...
  • Improper Recognition of Foreign Funding for the Stated Capital 
    Maheshika, U.P.W.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2016)
    Royal (Pvt) ltd is a limited liability company, which was incorporated on the 28thof October 2014. This company is a joint venture company, jointly controlled by Royal international company in India and Royal Ltd in Sri ...
  • Inaccurate Goodwill Computation 
    Kalubovila, K.D.W.S.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ is a quoted public company registered under the companies act no. 07 of 2007 in Sri Lanka. The company operates its business activities through 92 branches covering all eight provinces. The principal business activities ...
  • Inappropriate Recognition of PPE 
    Dissanayake, D.M.N.P.; Karunarathne, W.V.A.D. (Department of Accountancy, University of Kelaniya, 2016)
    LMN Company is a leading company which operates in the manufacturing industry. The company manufactures and sells aluminum extrusions. Sales of the company are carrying out by sales outlets and dealers, and also the ...
  • Intended Manipulation of Share Prices 
    Nanayakakra, D.D.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ Limited is a Limited Liability Company incorporated & domiciled in Sri Lanka under the companies Act no.07 of 2007. XYZ Limited is a fully owned subsidiary of PQR Limited. ABC Ltd is a subsidiary of the XYZ Ltd which ...
  • Interest from Inter-Company Loans 
    Gomas, P.H.; Abewardane, D.K.Y. (Department of Accountancy, University of Kelaniya, 2016)
    “B” a recognized conglomerate in Sri Lanka is composed of companies successfully operating in several industry sectors managing businesses in varied markets. Expanding overseas into the international market, B has spread ...
  • Is Impairment a Compliance Based or a Judgment Based? 
    Yamunani, W.A.R.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)
    X Holdings Limited is one of the investing company which is majorly focusing on investing in subsidiaries, investing in Associates (Quoted and non-quoted investments), investing in joint ventures and other investments ...
  • Is it a Liability or Other Income? 
    Wedage, C.M.; Aruppala, W.D.N. (Department of Accountancy, University of Kelaniya, 2016)
    ABC (PVT) LTD is a family owned limited liability company. The principal activity of the company is rent & lease out of a modern office complex with high quality facilities. During the period the company has written back ...
  • Is it a Plan Asset or a Separate Investment? 
    Chandrasoma, S.D.H.P.; Thilakarathna, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    PQR Company Ltd is a manufacturing company of toy kits for small babies. The products are a result of higher labour effort. The workforce of the company comprised of about two hundred and sixty employees. PQR Company ...

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