Cambrian School & College

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqi cÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|

4. wnmv‡ei eBmgyn
Aa¨vq- wØZxq

5. হিসাব
চক্র
ঐহিকধাপঃ
কার্যপত্র

6. wnmvePµ
Accounting Cycle

7. 5.mgš^q `vwLjv (Adjusted Entries): †iIqvwgj cÖ¯—y‡Zi ci GKwU
wbw`©ó wnmveKv‡ji mwVK wbU jvf wbY©q Kivi Rb¨ e‡Kqv I
AwMÖg Avq-e¨q¸‡jv mgš^q Ki‡Z †h Rv‡e`v `vwLjv cÖ`vb Kiv nq
Zv‡K mgš^q Rv‡e`v e‡j|
Kvh©cÎ (Work Sheet)Hw”QK:
mgš^q `vwLjvi ci A‡bK cÖwZôvb Kvh©cÎ cÖ¯‘Z K‡i _v‡K| Kvh©cÎ
n‡jv GKwU eo weeiYx †h weeiYx‡Z †iIqvwgj, mgš^q, mgwš^Z
†iIqvwgj, Avq weeiYx I DØZ©cÎ _v‡K| Avw_©K weeiYx mnR I
wbfy©jfv‡e cÖ¯—y‡Zi Rb¨ GwU cÖ¯‘Z K‡i _v‡K| Avw_©K weeiYx
cÖ¯‘‡Zi j‡¶¨ †h Lmov weeiYx cÖ¯‘Z Kiv nq Zv‡K Kvh©cÎ e‡j|
6.mgwš^Z †iIqvwgj (Adjusted Trial Balance): mgš^q Rv‡e`vi ci D³
Rv‡e`v¸‡jv Avevi LwZqv‡bi wewfbœ wnmv‡e ¯’vbvšÍi Kiv n‡j
wnmve¸‡jvi bZzb †h †Ri cvIqv hv‡e Zv wb‡q Avevi †iIqvwgj
cÖ¯‘Z Kiv n‡j Zv‡K mgwš^Z †iIqvwgj e‡j|
7. Avw_©K weeiYx cÖ¯‘ZKiY (Preparation of Financial position):
wnmveP‡µi mßg avc n‡jv Avw_©K weeiYx cÖ¯‘ZKiY| GKwU
wbw`©ó wnmveKv‡ji Avw_©K djvdj I wnmveKvj †k‡l Avw_©K
Ae¯’v cÖ`k©‡bi Rb¨ Avw_©K weeiYx cÖ¯‘Z Kiv n‡q _v‡K|

8. ৮. mgvcbx `vwLjv (Closing Entries): e¨emvq cÖwZôv‡bi
mg¯Í wnmve¸‡jv‡K `yfv‡M fvM Kiv nq| h_v: Avq-e¨q
msµvšÍ wnmve Ges m¤úwË I `vq msµvšÍ wnmve| Avq-
e¨q I D‡Ëvj‡bi wnmve¸‡jvi Dc‡hvwMZv mswkó
wnmveKv‡ji g‡a¨B †kl n‡q hvq weavq G¸‡jv‡K cieZx©
wnmveKv‡j ¯’vbvšÍ‡ii cÖ‡qvRb nq bv| ZvB Avq, e¨q I
D‡Ëvjb msµvšÍ wnmve¸‡jv eÜ Kivi Rb¨ †h Rv‡e`v
`vwLjv cÖ`vb Kiv nq Zv‡K mgvcbx Rv‡e`v e‡j|
9. mgvcbx DËi †iIqvwgj (Post Closing Trail Balance):
wnmveP‡µi beg avc n‡jv mgvcbx-DËi †iIqvwgj|
mgvcbx `vwLjv cÖ`v‡bi ci Zv Avevi LwZqvb¯’
wnmvemg~‡n ¯’vbvšÍi Ki‡j Avq-e¨q I D‡Ëvjb¸‡jvi †Ri
k~b¨ nq| Avi Aewkó _v‡K m¤úwË, `vq I g~ja‡bi †Ri|
G¸‡jvi †Ri wb‡q bZzb K‡i Avevi †iIqvwgj cÖ¯‘Z Ki‡j
Zv‡K mgvcbx DËi †iIqvwgj e‡j|
10. wecixZ `vwLjv (Reversing Entries): GUv wnmveP‡µi
†kl avc| e‡Kqv Avq-e¨‡qi mgš^q Rv‡e`v¸‡jv cieZ©x