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†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_gcÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqicÖfvlK
wnmveweÁvb wefvM
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তিন কলাম বা চলমান জের ছক পদ্ধতি ও এড় বযবহার সম্পর্কে োনর্ি পারর্ব।
wZb Kjvg (3 Column) ev Pjgvb †Ri QK c×wZ
Running Balance form of Accounts
T QK (T Column) mvaviYZ me©vwaK e¨envi Kiv nq †kÖwY K‡¶ wKsev cvV¨
eB‡Z| KviY G c×wZ‡Z †jb‡`b wnmvefz³ Kiv n‡j wnmvefz³Ki‡Yi cÖwµqvwU ¯úó
K‡i eySv hvq| wKš‘ e¨emvq cÖwZôv‡b wZb Kjvg ev Pjgvb †Ri QK c×wZ AwaK
e¨envi n‡q _v‡K| wb‡P Pjgvb †Ri QK c×wZi GKwU bgybv †`qv n‡jv:
bM`vb wnmve wnmve
bs
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v.
†WweU
(UvKv)
†µwWU
(UvKv)
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2012
†m‡Þ.1 50,000 50,000
Ó 3 41,000 9,000
Ó 5 5,000 4,000
ZvwiL Kjv‡g †jb‡`‡bi ZvwiL emv‡Z n‡e| hLb †Kv‡bv †jb‡`b Øviv
bM`vb wnmve †WweU n‡e ZLb †WweU Kjv‡g em‡e Ges GKB
mv‡_ †Ri Gi Kjv‡g em‡e| Zvi c‡ii †jb‡`‡b bM`vb wnmve †µwWU
_vKvq UvKvi cwigvY †µwWU N‡i em‡Q| Av‡Mi †Ri †h‡nZz
†WweU Zv †_‡K ev` w`‡q (50,000  41,000) Aewkó †Ri 9,000
UvKv emv‡Z n‡e| cvieZx© †j‡b‡`‡bI bM`vb wnmve †µwWU
nIqvq c~‡e©i †Ri 39,000 †_‡K 5,000 UvKv ev` w`‡q Aewkó †Ri
4,000 UvKv emv‡Z n‡e| Gfv‡e cÖwZwU †jb‡`b wnmvefz³ Kivi ci
ciB †Ri Rvbv hvq e‡j G‡K Pjgvb †Ri QK c×wZ ejv nq| Avi
wZb Kjvg (3 Column) ev Pjgvb †Ri QK c×wZ
Running Balance form of Accounts
D`vniY: 16 Rbve Avexi 2013 mv‡ji 1 gvP© Zvwi‡L wmwU WªvB
wK¬bvm© bv‡g GKwU cÖwZôvb ïiæ K‡ib| D³ gv‡m Zvi †jb‡`b wQj
wbgœiƒc:
gvP©1 bM` wewb‡qvM Kiv n‡jv 40,000 UvKv|
Ó 2 fvov cÖ`vb Kiv n‡jv 400 UvKv|
Ó 3 hš¿cvwZ µq 50,000 UvKv hvi bM‡` cÖ`vb 20,000 UvKv
Aewkó UvKvi Rb¨ cÖ‡`q †bvU cÖ`vb Kiv n‡jv|
Ó 4 GK eQ‡ii wegv wcÖwgqvg 2,400 UvKv cwi‡kva Kiv n‡jv|
Ó 10 weÁvcb cÖ`v‡bi wej cvIqv †Mj 400 UvKv|
Ó 20 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb Kiv n‡jv 1,400 UvKv|
Ó 31 jwÛª †mev cÖ`vb K‡i bM` cvIqv †Mj 12,400 UvKv|wnmv‡ei m~wP:
bM`vb101; AwMÖg wegv130; hš¿cvwZ154; cÖ‡`q wej200; cª‡`q
wnmve201;
g~jab30, D‡Ëvjb306; †mev Avq400; weÁvcb610; fvov LiP729|
KiYxq: K. Rv‡e`v `vwLjv `vI (a‡i bvI †h, †jb‡`b¸‡jv Rv‡e`v c„ôv-1
G wjwce× Kiv n‡q‡Q|)
cÖviw¤¢K †Ri: bM`vb 8,000 UvKv; cÖvc wnmve 15,000 UvKv; hš¿vsk 13,000 UvKv; gRy` 3,000 UvKv;
AwMÖg fvov 2,000 UvKv; KjKâv 22,000 UvKv; e‡Kqv †eZb 1,000 UvKv; cÖ‡`q wnmve 19,000 UvKv;
g~jab 41,000 UvKv|
Ryb gv‡mi †jb‡`b wbgœiƒc:
Ryb 5 weÁvcb LiP cª`vb Kiv n‡jv 1,000 UvKv|
Ó 7 hš¿vsk µq 3,000 UvKv|
Ó 10 †µZvi wbKU bM` cvIqv †Mj 13,000 UvKv|
Ó 15 e‡Kqv †eZb cwi‡kva Kiv n‡jv 1000 UvKv|
Ó 18 4,000 UvKvi hš¿vsk e¨envi Kiv n‡jv|
Ó 20 †mev †`Iqv n‡jv: bM‡` 4,000 UvKv, av‡i 9,000 UvKv|
Ó 25 AwMÖg fvovi 1,000 UvKvi †gqv` DËxY© n‡q‡Q|
Ó 30 mieivnKvix‡K 5,000 UvKv cwi‡kva Kiv n‡jv|
8
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2. cÖ‡Z¨K†`bv`vi IcvIbv`v‡ii Rb¨Avjv`v LwZqvbcÖ¯‘Z Kiv‡Kejv nqÑ
L. mshy³LwZqvb
M.mnKvix LwZqvb
wb‡Pi†KvbwUmwVK?
K.iIiii L.iiIiii
M. ii N.iii
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Accounting 0137 chapter 2 lecture 19
Accounting 0137 chapter 2 lecture 19

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Accounting 0137 chapter 2 lecture 19

  • 1. 1
  • 3. তিন কলাম বা চলমান জের ছক পদ্ধতি ও এড় বযবহার সম্পর্কে োনর্ি পারর্ব।
  • 4. wZb Kjvg (3 Column) ev Pjgvb †Ri QK c×wZ Running Balance form of Accounts T QK (T Column) mvaviYZ me©vwaK e¨envi Kiv nq †kÖwY K‡¶ wKsev cvV¨ eB‡Z| KviY G c×wZ‡Z †jb‡`b wnmvefz³ Kiv n‡j wnmvefz³Ki‡Yi cÖwµqvwU ¯úó K‡i eySv hvq| wKš‘ e¨emvq cÖwZôv‡b wZb Kjvg ev Pjgvb †Ri QK c×wZ AwaK e¨envi n‡q _v‡K| wb‡P Pjgvb †Ri QK c×wZi GKwU bgybv †`qv n‡jv: bM`vb wnmve wnmve bs ZvwiL weeiY †id v. †WweU (UvKv) †µwWU (UvKv) †Ri (UvKv) 2012 †m‡Þ.1 50,000 50,000 Ó 3 41,000 9,000 Ó 5 5,000 4,000
  • 5. ZvwiL Kjv‡g †jb‡`‡bi ZvwiL emv‡Z n‡e| hLb †Kv‡bv †jb‡`b Øviv bM`vb wnmve †WweU n‡e ZLb †WweU Kjv‡g em‡e Ges GKB mv‡_ †Ri Gi Kjv‡g em‡e| Zvi c‡ii †jb‡`‡b bM`vb wnmve †µwWU _vKvq UvKvi cwigvY †µwWU N‡i em‡Q| Av‡Mi †Ri †h‡nZz †WweU Zv †_‡K ev` w`‡q (50,000  41,000) Aewkó †Ri 9,000 UvKv emv‡Z n‡e| cvieZx© †j‡b‡`‡bI bM`vb wnmve †µwWU nIqvq c~‡e©i †Ri 39,000 †_‡K 5,000 UvKv ev` w`‡q Aewkó †Ri 4,000 UvKv emv‡Z n‡e| Gfv‡e cÖwZwU †jb‡`b wnmvefz³ Kivi ci ciB †Ri Rvbv hvq e‡j G‡K Pjgvb †Ri QK c×wZ ejv nq| Avi wZb Kjvg (3 Column) ev Pjgvb †Ri QK c×wZ Running Balance form of Accounts
  • 6. D`vniY: 16 Rbve Avexi 2013 mv‡ji 1 gvP© Zvwi‡L wmwU WªvB wK¬bvm© bv‡g GKwU cÖwZôvb ïiæ K‡ib| D³ gv‡m Zvi †jb‡`b wQj wbgœiƒc: gvP©1 bM` wewb‡qvM Kiv n‡jv 40,000 UvKv| Ó 2 fvov cÖ`vb Kiv n‡jv 400 UvKv| Ó 3 hš¿cvwZ µq 50,000 UvKv hvi bM‡` cÖ`vb 20,000 UvKv Aewkó UvKvi Rb¨ cÖ‡`q †bvU cÖ`vb Kiv n‡jv| Ó 4 GK eQ‡ii wegv wcÖwgqvg 2,400 UvKv cwi‡kva Kiv n‡jv| Ó 10 weÁvcb cÖ`v‡bi wej cvIqv †Mj 400 UvKv| Ó 20 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb Kiv n‡jv 1,400 UvKv| Ó 31 jwÛª †mev cÖ`vb K‡i bM` cvIqv †Mj 12,400 UvKv|wnmv‡ei m~wP: bM`vb101; AwMÖg wegv130; hš¿cvwZ154; cÖ‡`q wej200; cª‡`q wnmve201; g~jab30, D‡Ëvjb306; †mev Avq400; weÁvcb610; fvov LiP729| KiYxq: K. Rv‡e`v `vwLjv `vI (a‡i bvI †h, †jb‡`b¸‡jv Rv‡e`v c„ôv-1 G wjwce× Kiv n‡q‡Q|)
  • 7. cÖviw¤¢K †Ri: bM`vb 8,000 UvKv; cÖvc wnmve 15,000 UvKv; hš¿vsk 13,000 UvKv; gRy` 3,000 UvKv; AwMÖg fvov 2,000 UvKv; KjKâv 22,000 UvKv; e‡Kqv †eZb 1,000 UvKv; cÖ‡`q wnmve 19,000 UvKv; g~jab 41,000 UvKv| Ryb gv‡mi †jb‡`b wbgœiƒc: Ryb 5 weÁvcb LiP cª`vb Kiv n‡jv 1,000 UvKv| Ó 7 hš¿vsk µq 3,000 UvKv| Ó 10 †µZvi wbKU bM` cvIqv †Mj 13,000 UvKv| Ó 15 e‡Kqv †eZb cwi‡kva Kiv n‡jv 1000 UvKv| Ó 18 4,000 UvKvi hš¿vsk e¨envi Kiv n‡jv| Ó 20 †mev †`Iqv n‡jv: bM‡` 4,000 UvKv, av‡i 9,000 UvKv| Ó 25 AwMÖg fvovi 1,000 UvKvi †gqv` DËxY© n‡q‡Q| Ó 30 mieivnKvix‡K 5,000 UvKv cwi‡kva Kiv n‡jv|
  • 8. 8 1. Pjgvb †RiQK AbymiYc~e©K LwZqvb cÖ¯‘‡ZÑ iii.cÖwZwbqZwnmv‡ei †RicvIqv hvq ii.mgqI kªgjvNeK‡i i.mgq I kªg AwaKcÖ‡qvRb 2. cÖ‡Z¨K†`bv`vi IcvIbv`v‡ii Rb¨Avjv`v LwZqvbcÖ¯‘Z Kiv‡Kejv nqÑ L. mshy³LwZqvb M.mnKvix LwZqvb wb‡Pi†KvbwUmwVK? K.iIiii L.iiIiii M. ii N.iii K. mvaviY LwZqvb N.m¤ú~iKLwZqvb