MS. N.K.L. SILVA
B.B.Mgt (special) Degree in Accountancy-Kel’ya, CMA Passed Finalist (ICMASL), DBF (IBSL), Lecturer (Probationary)
Contact Details
Phone: +9411 2903572
Phone: +9411 2903572
Email: kaushalyas@kln.ac.lk
Specialization
- Accounting
- Management
Research Interests
Working Experiance
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Lecturer (Probationary) at Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya from 03rd September 2018 to date.
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Lecturer (Temporary) at Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya (From 20th April 2015 to 28th February 2018).
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Audit Trainee at Jayasinghe & Company (From 10th March 2014 to 10th March 2015)
Publications
Journal Articles:
- Perera, H. A. P. L., Aruppala, W. D. N., Kawshalya, M. D. P., Silva, N. K. L., Perera, P. R. M. R., Silva, N. L. C. and Divassini, P., (2017). Integrating a Virtual Learning Environment in to First year Accounting Course Units: Determinants of Overall Student Perception. International Journal of Scientific and Research Publications, Volume 7, Issue 9, ISSN 2250-3153.
- Mr. Prabath Perera, Ms. Kaushalya Silva, Mr. Malintha Perera and Mr. Lalitha Chandana (2017). Striding to the Next Level: Digitalization of the Accountancy Internship Programme. Achiever Accountant – Journal of Accountancy Students’ Association. ISSN 2550-3151, 2017 Issue.
Conference Papers:
- Silva, N.K.L., Perera, P.R.M.R. and Silva, N.L.C., (2017). Relationship between Stock Market Performance & Economic Growth; Empirical evidence from Sri Lanka, International Conference for Accounting Researchers and Educators – ICARE 2016.
- Perera, P.R.M.R., Silva, N.L.C. and Silva, N.K.L., (2017). The Impact of Interest rate in Determining Exchange rate; Revisiting Interest Rate Parity Theory, International Conference for Accounting Researchers and Educators – ICARE 2016.
- Silva, N.L.C., Silva, N.K.L. and Perera, P.R.M.R. (2017). Effect of Government Debt on Gross Domestic Product; Evidence from Sri Lanka. International Conference for Accounting Researchers and Educators – ICARE 2016.
- Silva, N.K.L. and Thishanthi G.T., (2015). The Effect of Monetary Policy on Stock Market in Sri Lanka. International Student Conference on Business – ICBI 2015. AF01, p1.
Abstracts:
- Silva, N.K.L., Perera, P.R.M.R. and Silva, N.L.C., (2016). Relationship between Stock Market Performance & Economic Growth; Empirical Evidence from Sri Lanka. International Conference on Business and Information – ICBI 2016. ICBI/16/38, p29.
- Perera, P.R.M.R., Silva, N.L.C. and Silva, N.K.L., (2016). The Impact of Interest rate in Determining Exchange rate; Revisiting Interest Rate Parity Theory. International Conference on Business and Information – ICBI 2016. ICBI/16/27, p21.
- Silva, N.L.C., Silva, N.K.L. and Perera, P.R.M.R. (2016). Effect of Government Debt on Gross Domestic Product; Evidence from Sri Lanka. International Conference on Business and Information – ICBI 2016. ICBI/16/66, p52.
- Silva, N.K.L., (2015). Error of Converting Trade Mark at Closing Rate instead of Valuing at Historical Cost using the Rate at the Date of Transaction: A Case Study on Selected Sri Lankan Company. International Conference on Business and Information – ICBI 2015. ACC04, p4.
- Silva, N.K.L., (2015). Misclassification of Investment Property: A Case Study on Selected Sri Lankan Company. International Conference on Business and Information – ICBI 2015. ACC11, p12.
- Silva, N.K.L., Jayasinghe, J.A.D.M.A, Jayathilaka, H.M.C.S., Nisansala, U.A.A., Subhashani, K.H.L., (2013). Impact of Inflation & Real Interest Rate on Exchange Rate of Sri Lanka. 1st International Student Conference on Business – ISCB 2013. ACC09, p76
Case Studies:
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Amarasekara, K.N.O. & Silva, N.K.L., (2020). Improper Recognition of a Deposit Made for an Asset by a Customer. Journal of Case Studies in Accounting. ISSN 2362-020X, Volume 7, p 32-33.
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Perera, N.N.K. & Silva, N.K.L., (2020). Recognition of Refundable Deposit in the Financial Statements at a Tailor Shop. Journal of Case Studies in Accounting. ISSN 2362-020X, Volume 7, p 96-98.
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Sandeepani, R.D.S.A. & Silva, N.K.L., (2020). Improper Recognition of Investment Property. Journal of Case Studies in Accounting. ISSN 2362-020X, Volume 7, p 128-129.
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Wickrama, P.J.C. & Silva, N.K.L., (2019). Revaluation of Foreign Debtors and Creditors Using a Single Exchange Rate for the Group. Journal of Case Studies in Accounting. ISSN 2362-020X, Volume 6, p 56-58.
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Wadasinghe, W.M.M.N. & Silva, N.K.L., (2018). Segmentation of PPE and Investment Property. Journal of Case Studies in Accounting. ISSN 2362-020X, Volume 5, p 77-78.
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Weerapperuma, S.D. & Silva, N.K.L., (2018). Can We Adjust Goodwill in a Subsequent Period? Journal of Case Studies in Accounting. ISSN 2362-020X, Volume 5, p 79-82.
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Mirihagalla, M.K.D.L. & Silva, N.K.L., (2016). Tightening the Internal Controls. Journal of Case Studies in Accounting. ISSN 2362-020X, Volume 3, p 50-51.
Awards