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welq-wnmveweÁvb cÖ_gcÎ
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 সমাপনী দাখিলা প্রস্তুতকরণ ও খিপরীত দাখিলা প্রস্তুত করতত পারতি।
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LiP) Ges D‡Ëvjb wnmve¸‡jv n‡jv A¯’vqx wnmve| Ab¨w`‡K mKj
Avw_©K Ae¯’vi weeiYxi wnmve‡K (m¤úË, `vq I gvwjKvbv¯^Z¡)
¯’vqx wnmve ejv nq| G wnmve¸‡jv g~jZ GKvwaK wnmveKv‡ji
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gvwjKvbv ¯^Z¡
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LiP †WweU
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wecixZ`vwLjv
wnmveKv‡ji †k‡l mgš^q Rv‡e`vi gva¨‡g e‡Kqv I AwMÖg Avq-e¨q msµvšÍ †h mKj m¤úwË I `vq wnmve ˆZwi Kiv
nq, bZzb wnmveKv‡ji ïiæ‡Z wecixZ `vwLjvi gva¨g †m mKj m¤úwË I `vq wnmve‡K PjwZ wnmveKv‡ji Avq I e¨q
wnmv‡eimv‡_mgš^qKivnq|G‡ZK‡iPjwZeQ‡iiAvqIe¨qmwVKfv‡ewbY©qKivm¤¢enq|
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`vwLjv e‡j| Avq I e¨q‡K `yevi MYbv †_‡K †invB cvIqvi Rb¨ I Kvh©Kifv‡e †jb‡`b wjwcä Kivi Rb¨ G Rv‡e`v
`vwLjv cÖ`vbKivnq |wecixZ `vwLjv wnmveP‡µi GKwUHw”QK avc|
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1. e‡KqvAvqmg~n (Accrued Revenues)
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wg. †mwjg
Avq weeiYx
2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
weeiY UvKv UvKv
ivR¯^:
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cÖ‡`q †bv‡Ui my` 200
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†gvU LiP 12,700
wbU jvf 23,800
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(mgvcbx `vwLjv)
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K. i L. ii M. iii N. i I ii
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n‡e -----
Accounting 0137 chapter 7 lecture 8
Accounting 0137 chapter 7 lecture 8

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Accounting 0137 chapter 7 lecture 8

  • 1.
  • 3. Kvh©cÎ  সমাপনী দাখিলা প্রস্তুতকরণ ও খিপরীত দাখিলা প্রস্তুত করতত পারতি।
  • 4. mgvcbx `vwLjv wnmveKvj †k‡l wnmve¸‡jv cieZx© wnmveKv‡ji Rb¨ cÖ¯‘yZ Kiv‡K wnmve eÜKiY ejv nq| wnmve¸‡jv eÜ Kivi Rb¨ ¯’vqx wnmve I A¯’vqx wnmve¸‡jv wPwýZ Kiv Riæwi| mKj Avq weeiYxi wnmve (ivR¯^ I LiP) Ges D‡Ëvjb wnmve¸‡jv n‡jv A¯’vqx wnmve| Ab¨w`‡K mKj Avw_©K Ae¯’vi weeiYxi wnmve‡K (m¤úË, `vq I gvwjKvbv¯^Z¡) ¯’vqx wnmve ejv nq| G wnmve¸‡jv g~jZ GKvwaK wnmveKv‡ji mv‡_ mswkó _v‡K| ¯’vqx wnmve¸‡jv eÜ Ki‡Z nq bv| G wnmve¸‡jv‡KcieZx©wnmveKv‡j ¯’vbvš—i Kivnq|
  • 5. gvwjKvbv ¯^Z¡ D‡Ëvjb 21 3 LiP wnmve ivR¯^ wnmve gvwjKvbv ¯^Z¡ Avq weeiYx 4
  • 6. wnmve ¯^vfvweK†Ri †Rik~b¨KiviRb¨ mgvcbxRv‡e`v LiP †WweU LiP‡K†µwWUKi‡Znq Avq weeiYx‡K†WweU Ki‡Znq Avq weeiYx †WweU mswkó LiP wnmve†µwWU ivR¯^ †µwWU ivR¯^‡K†WweUKi‡Z nq Avq weeiYx‡K†µwWU Ki‡Znq mswkóivR¯^wnmve †WweU Avq weeiYx †µwWU wbUjvf †µwWU Avq weeiYx‡K†WweU Ki‡Znq g~jab wnmve‡K †µwWUKi‡Znq Avq weeiYx †WweU g~jab wnmve †µwWU wbU¶wZ †WweU Avq weeiYx‡K†µwWU Ki‡Znq g~jab wnmve‡K †WweUKi‡Znq g~jab wnmve †WweU Avq weeiYx †µwWU D‡Ëvjb †WweU D‡Ëvjb†µwWUKi‡Z nq g~jab wnmve‡K †WweUKi‡Znq| g~jab wnmve †WweU D‡Ëvjbwnmve †µwWU wb‡gœv³ cÖwµqvq mgvcbx Rv‡e`v¸‡jvcÖ`vb Ki‡Z nq
  • 7. wecixZ`vwLjv wnmveKv‡ji †k‡l mgš^q Rv‡e`vi gva¨‡g e‡Kqv I AwMÖg Avq-e¨q msµvšÍ †h mKj m¤úwË I `vq wnmve ˆZwi Kiv nq, bZzb wnmveKv‡ji ïiæ‡Z wecixZ `vwLjvi gva¨g †m mKj m¤úwË I `vq wnmve‡K PjwZ wnmveKv‡ji Avq I e¨q wnmv‡eimv‡_mgš^qKivnq|G‡ZK‡iPjwZeQ‡iiAvqIe¨qmwVKfv‡ewbY©qKivm¤¢enq| e‡Kq Avq I e‡Kqv e¨‡qi mgš^q Rv‡e`v¸‡jv cieZ©x wnmveKv‡ji ïiæ‡Z Dwë‡q Rv‡e`v cÖ`vb Kiv‡K wecixZ `vwLjv e‡j| Avq I e¨q‡K `yevi MYbv †_‡K †invB cvIqvi Rb¨ I Kvh©Kifv‡e †jb‡`b wjwcä Kivi Rb¨ G Rv‡e`v `vwLjv cÖ`vbKivnq |wecixZ `vwLjv wnmveP‡µi GKwUHw”QK avc| Pviai‡bi †jb‡b‡i Rb¨ wecixZ `vwLjv cÖ`vbKiv nq| h_v 1. e‡KqvAvqmg~n (Accrued Revenues) 2. e‡KqvLiPmg~n (Aqured Expenses) 3. AwMÖg cÖ`ËLiPmg~n (Prepaid Expenes) 4. AwMÖg cÖvßivR¯^mg~n (Unearned Revenues)
  • 8. wg. †mwjg Avq weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ weeiY UvKv UvKv ivR¯^: †mev Avq 35,000 †hvM Abv`vqx 1,500 †gvU ivR¯^ 36,500 LiP mg~n: †eZb LiP 5,000 ågY LiP 3,000 fvov LiP 2,500 wewea LiP 500 wegv LiP 400 mieivn LiP 600 cÖ‡`q †bv‡Ui my` 200 hš¿cvwZi AePq 500 †gvU LiP 12,700 wbU jvf 23,800  †iIqvwg‡j D‡Ëvjb 1,000 UvKv| (mgvcbx `vwLjv)
  • 9. 9 ii. g~j¨nxb †PK wnmve †WweU , bM`vb wnmve †µwWU i. wewea ÿwZ wnmve †WweU , bM`vb wnmve‡µwWU iii. cÖvc¨ wnmve †WweU e¨vsK wnmve †µwWU wb‡Pi †Kvb wU mwVK K. i L. ii M. iii N. i I ii 1. g~j¨nxb †PK 3,000 UvKv bM‡`i g‡a¨ AšÍfz©³ Av‡Q - G mgš^q mva‡bi `vwLjv n‡e -----