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The institute was initially established as "Society of Certified Management Accountants of Sri Lanka", on 3 June 2000 in Colombo Sri Lanka with the help technical assistance and the guidelines of Certified of Management Accountants of Canada (CMA Canada), now CPA Canada and the Institute of Management Accountants (IMA) of USA and International Federation of Accountants (IFAC) which is the ...
Students in Grade 13 had the second-highest depression and anxiety scores, with examination-related issues being the most commonly cited problem. Of the 445 students assessed, 22.9% of Grade 12 students and 28.6% of Grade 13 students reportedly had severe depression , while 28.6% of Grade 12 students and 32.1% of Grade 13 students experienced ...
Education in Sri Lanka has a long history that dates back two millennia. While the Constitution of Sri Lanka does not provide free education as a fundamental right, the constitution mentions that 'the complete eradication of illiteracy and the assurance to all persons of the right to universal and equal access to education at all levels" in its section on directive principles of state policy ...
[20] [21] In 2008 he started a free internet version of it, the first online English–Sinhala dictionary. [22] [23] Kulatunga later admitted that he had infringed the copyright of the Malalasekera English–Sinhala dictionary in creating his software, but he said in 2015 that he no longer infringed on copyrights.
Given the above, one view of the progression of the accounting and finance career path is that financial accounting is a stepping stone to management accounting. [16] Consistent with the notion of value creation, management accountants help drive the success of the business while strict financial accounting is more of a compliance and ...
The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently." [2] Financial statements may be used by users for different purposes: