This document provides instructions for preparing basic accounting records and journal entries. It describes the T-account method, which uses a T-shaped layout with columns for debits, credits, and account names. An example T-account is given to illustrate recording a receipt of cash as a debit and payment of cash as a credit. Journal entries are to be made regularly to record all business transactions for the month according to the standard rules of accounting.

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4. 4
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c×wZ (Running Balance form of Accounts)|
T QK (T Column):
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wjwce× Kiv nq ZLb Zv‡K †µwWUKiY ejv nq| hv‡K Bs‡iwR‡Z Debit Entry I Credit Entry ejv nq|
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5. 5
2013 mv‡ji Rvbyqvix gv‡mi 1 Zvwi‡L wnDmj mv‡n‡ei e¨emv‡q
wbgœwjwLZ D؄˸‡jv cvIqv hvq-bM`vb wnmve 50,000 UvKv,
AvmevecÎ wnmve 30,000 UvKv, †`bv`vi wnmve 20,000 UvKv,
cvIbv`vi wnmve 15,000 UvKv Ges g~jab wnmve 85,000 UvKv |
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খতিয়ানভু ক্ত |

6. 6
10| Rbve Rvwn` bM` 2,40,000 UvKv; 56,000 UvKvi hš¿cvwZ; 21,000 UvKvi
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wb‡q Kb‡dKkbvix e¨emvq Avi¤¢ K‡ib| 2012 mv‡ji gvP© gv‡m Zvi †jb‡`b¸‡jv
wQj wbgœi~c :
gvP© 3 : Kv‡k‡gi wbKU ‡_‡K cY¨ µq 34,000UvKv
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gvP© 7 : †`vKvb fvov cÖ`vb 6,500 UvKv
gvP© 10: bM‡` cY¨ weµq 25,000 UvKv
gvP© 16: AvmevecÎ µq 10,000 UvKv, fyjekZt µq wnmve 10,000 UvKv Øviv
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M) Rbve Rvwn` Gi †jb‡`b¸‡jv mvavib Rv‡e`vq wjwce× Ki Rv‡e`v Ki|

7. 7
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8. 8