SlideShare a Scribd company logo
1 of 11
†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_gcÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqicÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
Kvh©cÎ
 সমাপনী দাখিলা প্রস্তুতকরণ ও খিপরীত দাখিলা প্রস্তুত করতত পারতি।
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|
gvwjKvbv ¯^Z¡
D‡Ëvjb
21
3
LiP wnmve ivR¯^ wnmve
gvwjKvbv ¯^Z¡
Avq weeiYx
4
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
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)
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
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 -----
Accounting 0137 chapter 7 lecture 8
Accounting 0137 chapter 7 lecture 8

More Related Content

What's hot

Accounting Chapter 1 Lecture 9
Accounting Chapter 1 Lecture 9Accounting Chapter 1 Lecture 9
Accounting Chapter 1 Lecture 9Cambriannews
 
Accounting Chapter 2 Class 2
Accounting Chapter 2 Class 2Accounting Chapter 2 Class 2
Accounting Chapter 2 Class 2Cambriannews
 
Accounting Chapter 1 Lecture 7
Accounting Chapter 1 Lecture 7Accounting Chapter 1 Lecture 7
Accounting Chapter 1 Lecture 7Cambriannews
 
Accounting Chapter 7 Lecture 01
Accounting Chapter 7 Lecture 01Accounting Chapter 7 Lecture 01
Accounting Chapter 7 Lecture 01Cambriannews
 
Accounting Chapter 1 Lecture 10
Accounting Chapter 1 Lecture 10Accounting Chapter 1 Lecture 10
Accounting Chapter 1 Lecture 10Cambriannews
 
Pregnant Mother Care
Pregnant Mother CarePregnant Mother Care
Pregnant Mother CareMdNajmusSakib
 
Accounting Chapter 1 Lecture 1
Accounting Chapter 1 Lecture 1Accounting Chapter 1 Lecture 1
Accounting Chapter 1 Lecture 1Cambriannews
 
Accounting 0137 chapter 7 lecture 5
Accounting 0137 chapter 7 lecture 5Accounting 0137 chapter 7 lecture 5
Accounting 0137 chapter 7 lecture 5Cambriannews
 
Accounting Chapter 2 Class 3
Accounting Chapter 2 Class 3Accounting Chapter 2 Class 3
Accounting Chapter 2 Class 3Cambriannews
 
Reducing Jpoverty Rate After 1991 Finance Micnister
Reducing Jpoverty Rate After 1991  Finance  MicnisterReducing Jpoverty Rate After 1991  Finance  Micnister
Reducing Jpoverty Rate After 1991 Finance MicnisterMuhammad Sayeedul Haque
 
9 10-27 history-of-bd-bangla
9 10-27 history-of-bd-bangla9 10-27 history-of-bd-bangla
9 10-27 history-of-bd-banglaGolam Bitonsir
 
Ultimate Solution Of Hss
Ultimate Solution Of HssUltimate Solution Of Hss
Ultimate Solution Of Hsshssctg
 

What's hot (18)

Accounting Chapter 1 Lecture 9
Accounting Chapter 1 Lecture 9Accounting Chapter 1 Lecture 9
Accounting Chapter 1 Lecture 9
 
Ict chapter 1
Ict chapter 1Ict chapter 1
Ict chapter 1
 
Accounting Chapter 2 Class 2
Accounting Chapter 2 Class 2Accounting Chapter 2 Class 2
Accounting Chapter 2 Class 2
 
Accounting Chapter 1 Lecture 7
Accounting Chapter 1 Lecture 7Accounting Chapter 1 Lecture 7
Accounting Chapter 1 Lecture 7
 
Accounting Chapter 7 Lecture 01
Accounting Chapter 7 Lecture 01Accounting Chapter 7 Lecture 01
Accounting Chapter 7 Lecture 01
 
Accounting Chapter 1 Lecture 10
Accounting Chapter 1 Lecture 10Accounting Chapter 1 Lecture 10
Accounting Chapter 1 Lecture 10
 
Pregnant Mother Care
Pregnant Mother CarePregnant Mother Care
Pregnant Mother Care
 
Accounting Chapter 1 Lecture 1
Accounting Chapter 1 Lecture 1Accounting Chapter 1 Lecture 1
Accounting Chapter 1 Lecture 1
 
Accounting 0137 chapter 7 lecture 5
Accounting 0137 chapter 7 lecture 5Accounting 0137 chapter 7 lecture 5
Accounting 0137 chapter 7 lecture 5
 
Application
ApplicationApplication
Application
 
Accounting Chapter 2 Class 3
Accounting Chapter 2 Class 3Accounting Chapter 2 Class 3
Accounting Chapter 2 Class 3
 
Reducing Jpoverty Rate After 1991 Finance Micnister
Reducing Jpoverty Rate After 1991  Finance  MicnisterReducing Jpoverty Rate After 1991  Finance  Micnister
Reducing Jpoverty Rate After 1991 Finance Micnister
 
9 10-27 history-of-bd-bangla
9 10-27 history-of-bd-bangla9 10-27 history-of-bd-bangla
9 10-27 history-of-bd-bangla
 
Ultimate Solution Of Hss
Ultimate Solution Of HssUltimate Solution Of Hss
Ultimate Solution Of Hss
 
Printing Training Manual
Printing Training ManualPrinting Training Manual
Printing Training Manual
 
(4)new
(4)new(4)new
(4)new
 
Computer nerwork
Computer nerworkComputer nerwork
Computer nerwork
 
Sayef amin 1 (1)
Sayef amin 1 (1)Sayef amin 1 (1)
Sayef amin 1 (1)
 

Viewers also liked

Accounting-0137 Chapter 1 Lecture 6
Accounting-0137 Chapter 1 Lecture 6Accounting-0137 Chapter 1 Lecture 6
Accounting-0137 Chapter 1 Lecture 6Cambriannews
 
Accounting-0137 Chapter 3 Lecture 1
Accounting-0137 Chapter 3 Lecture 1Accounting-0137 Chapter 3 Lecture 1
Accounting-0137 Chapter 3 Lecture 1Cambriannews
 
Accounting-0137 Chapter 3 Lecture 3
Accounting-0137 Chapter 3 Lecture 3Accounting-0137 Chapter 3 Lecture 3
Accounting-0137 Chapter 3 Lecture 3Cambriannews
 
Accounting-0137 Chapter 1 Lecture 10
Accounting-0137 Chapter 1 Lecture 10Accounting-0137 Chapter 1 Lecture 10
Accounting-0137 Chapter 1 Lecture 10Cambriannews
 
Accounting 0137 chapter 7 lecture 4
Accounting 0137 chapter 7 lecture 4Accounting 0137 chapter 7 lecture 4
Accounting 0137 chapter 7 lecture 4Cambriannews
 
Accounting 0137 chapter 7 lecture 7
Accounting 0137 chapter 7 lecture 7Accounting 0137 chapter 7 lecture 7
Accounting 0137 chapter 7 lecture 7Cambriannews
 
Accounting 0137 chapter 7 lecture 10
Accounting 0137 chapter 7 lecture 10Accounting 0137 chapter 7 lecture 10
Accounting 0137 chapter 7 lecture 10Cambriannews
 
Accounting 0137 chapter 7 lecture 3
Accounting 0137 chapter 7 lecture 3Accounting 0137 chapter 7 lecture 3
Accounting 0137 chapter 7 lecture 3Cambriannews
 
Accounting-0137 Chapter 1 Lecture 11
Accounting-0137 Chapter 1 Lecture 11Accounting-0137 Chapter 1 Lecture 11
Accounting-0137 Chapter 1 Lecture 11Cambriannews
 
Accounting-0137 Chapter 6 Lecture 3
Accounting-0137 Chapter 6 Lecture 3Accounting-0137 Chapter 6 Lecture 3
Accounting-0137 Chapter 6 Lecture 3Cambriannews
 
Accounting-0137 Chapter 3 Lecture 6
Accounting-0137 Chapter 3 Lecture 6Accounting-0137 Chapter 3 Lecture 6
Accounting-0137 Chapter 3 Lecture 6Cambriannews
 
Accounting 0137 chapter 7 lecture 5
Accounting 0137 chapter 7 lecture 5Accounting 0137 chapter 7 lecture 5
Accounting 0137 chapter 7 lecture 5Cambriannews
 
Accounting 0137 chapter 7 lecture 9
Accounting 0137 chapter 7 lecture 9Accounting 0137 chapter 7 lecture 9
Accounting 0137 chapter 7 lecture 9Cambriannews
 
Accounting 0137 chapter 2 lecture 1
Accounting 0137 chapter 2 lecture 1Accounting 0137 chapter 2 lecture 1
Accounting 0137 chapter 2 lecture 1Cambriannews
 
Accounting 0137 chapter 7 lecture 1
Accounting 0137 chapter 7 lecture 1Accounting 0137 chapter 7 lecture 1
Accounting 0137 chapter 7 lecture 1Cambriannews
 
Accounting-0137 Chapter 1 Lecture 3
Accounting-0137 Chapter 1 Lecture 3Accounting-0137 Chapter 1 Lecture 3
Accounting-0137 Chapter 1 Lecture 3Cambriannews
 
Accounting 0137 chapter 7 lecture 4
Accounting 0137 chapter 7 lecture 4Accounting 0137 chapter 7 lecture 4
Accounting 0137 chapter 7 lecture 4Cambriannews
 
Accounting Chapter 10 Lecture 12
Accounting Chapter 10 Lecture 12Accounting Chapter 10 Lecture 12
Accounting Chapter 10 Lecture 12Cambriannews
 
Accounting 0137 chapter 7 lecture 8
Accounting 0137 chapter 7 lecture 8Accounting 0137 chapter 7 lecture 8
Accounting 0137 chapter 7 lecture 8Cambriannews
 
Accounting 0137 chapter 7 lecture 6
Accounting 0137 chapter 7 lecture 6Accounting 0137 chapter 7 lecture 6
Accounting 0137 chapter 7 lecture 6Cambriannews
 

Viewers also liked (20)

Accounting-0137 Chapter 1 Lecture 6
Accounting-0137 Chapter 1 Lecture 6Accounting-0137 Chapter 1 Lecture 6
Accounting-0137 Chapter 1 Lecture 6
 
Accounting-0137 Chapter 3 Lecture 1
Accounting-0137 Chapter 3 Lecture 1Accounting-0137 Chapter 3 Lecture 1
Accounting-0137 Chapter 3 Lecture 1
 
Accounting-0137 Chapter 3 Lecture 3
Accounting-0137 Chapter 3 Lecture 3Accounting-0137 Chapter 3 Lecture 3
Accounting-0137 Chapter 3 Lecture 3
 
Accounting-0137 Chapter 1 Lecture 10
Accounting-0137 Chapter 1 Lecture 10Accounting-0137 Chapter 1 Lecture 10
Accounting-0137 Chapter 1 Lecture 10
 
Accounting 0137 chapter 7 lecture 4
Accounting 0137 chapter 7 lecture 4Accounting 0137 chapter 7 lecture 4
Accounting 0137 chapter 7 lecture 4
 
Accounting 0137 chapter 7 lecture 7
Accounting 0137 chapter 7 lecture 7Accounting 0137 chapter 7 lecture 7
Accounting 0137 chapter 7 lecture 7
 
Accounting 0137 chapter 7 lecture 10
Accounting 0137 chapter 7 lecture 10Accounting 0137 chapter 7 lecture 10
Accounting 0137 chapter 7 lecture 10
 
Accounting 0137 chapter 7 lecture 3
Accounting 0137 chapter 7 lecture 3Accounting 0137 chapter 7 lecture 3
Accounting 0137 chapter 7 lecture 3
 
Accounting-0137 Chapter 1 Lecture 11
Accounting-0137 Chapter 1 Lecture 11Accounting-0137 Chapter 1 Lecture 11
Accounting-0137 Chapter 1 Lecture 11
 
Accounting-0137 Chapter 6 Lecture 3
Accounting-0137 Chapter 6 Lecture 3Accounting-0137 Chapter 6 Lecture 3
Accounting-0137 Chapter 6 Lecture 3
 
Accounting-0137 Chapter 3 Lecture 6
Accounting-0137 Chapter 3 Lecture 6Accounting-0137 Chapter 3 Lecture 6
Accounting-0137 Chapter 3 Lecture 6
 
Accounting 0137 chapter 7 lecture 5
Accounting 0137 chapter 7 lecture 5Accounting 0137 chapter 7 lecture 5
Accounting 0137 chapter 7 lecture 5
 
Accounting 0137 chapter 7 lecture 9
Accounting 0137 chapter 7 lecture 9Accounting 0137 chapter 7 lecture 9
Accounting 0137 chapter 7 lecture 9
 
Accounting 0137 chapter 2 lecture 1
Accounting 0137 chapter 2 lecture 1Accounting 0137 chapter 2 lecture 1
Accounting 0137 chapter 2 lecture 1
 
Accounting 0137 chapter 7 lecture 1
Accounting 0137 chapter 7 lecture 1Accounting 0137 chapter 7 lecture 1
Accounting 0137 chapter 7 lecture 1
 
Accounting-0137 Chapter 1 Lecture 3
Accounting-0137 Chapter 1 Lecture 3Accounting-0137 Chapter 1 Lecture 3
Accounting-0137 Chapter 1 Lecture 3
 
Accounting 0137 chapter 7 lecture 4
Accounting 0137 chapter 7 lecture 4Accounting 0137 chapter 7 lecture 4
Accounting 0137 chapter 7 lecture 4
 
Accounting Chapter 10 Lecture 12
Accounting Chapter 10 Lecture 12Accounting Chapter 10 Lecture 12
Accounting Chapter 10 Lecture 12
 
Accounting 0137 chapter 7 lecture 8
Accounting 0137 chapter 7 lecture 8Accounting 0137 chapter 7 lecture 8
Accounting 0137 chapter 7 lecture 8
 
Accounting 0137 chapter 7 lecture 6
Accounting 0137 chapter 7 lecture 6Accounting 0137 chapter 7 lecture 6
Accounting 0137 chapter 7 lecture 6
 

Similar to Accounting 0137 chapter 7 lecture 8

Bengali grammar-preparation for competative examinations
Bengali grammar-preparation for competative examinationsBengali grammar-preparation for competative examinations
Bengali grammar-preparation for competative examinationsMD. Monzurul Karim Shanchay
 
mot-64
mot-64mot-64
mot-64Mainu4
 
Islamic account:: Types and Features
Islamic account:: Types and FeaturesIslamic account:: Types and Features
Islamic account:: Types and FeaturesMosarraf Jewel
 
Workshop key note article
Workshop key note articleWorkshop key note article
Workshop key note articleNazmul Karim
 
Field Work Report of ERCPH, Part-1
Field Work Report of ERCPH, Part-1Field Work Report of ERCPH, Part-1
Field Work Report of ERCPH, Part-1Md. Aminul Islam
 
Accounting Chapter 9 Lecture 01
Accounting Chapter 9 Lecture 01Accounting Chapter 9 Lecture 01
Accounting Chapter 9 Lecture 01Cambriannews
 
health-11
health-11health-11
health-11Mainu4
 
ইসলামে হাদীছের গুরুত্ব ও মর্যাদা
ইসলামে হাদীছের গুরুত্ব ও মর্যাদাইসলামে হাদীছের গুরুত্ব ও মর্যাদা
ইসলামে হাদীছের গুরুত্ব ও মর্যাদাrasikulindia
 
ইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানী
ইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানীইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানী
ইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানীrasikulindia
 
mot-44
mot-44mot-44
mot-44Mainu4
 

Similar to Accounting 0137 chapter 7 lecture 8 (20)

03-10-2016-1475476203.pdf
03-10-2016-1475476203.pdf03-10-2016-1475476203.pdf
03-10-2016-1475476203.pdf
 
Healthy Body Peaceful Mind
Healthy Body Peaceful MindHealthy Body Peaceful Mind
Healthy Body Peaceful Mind
 
Bangla preparation for competitive examinations
Bangla preparation for competitive examinationsBangla preparation for competitive examinations
Bangla preparation for competitive examinations
 
Bengali grammar-preparation for competative examinations
Bengali grammar-preparation for competative examinationsBengali grammar-preparation for competative examinations
Bengali grammar-preparation for competative examinations
 
mot-64
mot-64mot-64
mot-64
 
Islamic account:: Types and Features
Islamic account:: Types and FeaturesIslamic account:: Types and Features
Islamic account:: Types and Features
 
Workshop key note article
Workshop key note articleWorkshop key note article
Workshop key note article
 
Bazarzarkaran February 2020
Bazarzarkaran February 2020Bazarzarkaran February 2020
Bazarzarkaran February 2020
 
News Letters
News LettersNews Letters
News Letters
 
Field Work Report of ERCPH, Part-1
Field Work Report of ERCPH, Part-1Field Work Report of ERCPH, Part-1
Field Work Report of ERCPH, Part-1
 
Accounting Chapter 9 Lecture 01
Accounting Chapter 9 Lecture 01Accounting Chapter 9 Lecture 01
Accounting Chapter 9 Lecture 01
 
Intermediate Accounting book
Intermediate Accounting bookIntermediate Accounting book
Intermediate Accounting book
 
ToT Hygiene.compressed_CLP
ToT Hygiene.compressed_CLPToT Hygiene.compressed_CLP
ToT Hygiene.compressed_CLP
 
Sweet Love
Sweet LoveSweet Love
Sweet Love
 
health-11
health-11health-11
health-11
 
Sweet love.
Sweet love.Sweet love.
Sweet love.
 
Sweet love.
Sweet love.Sweet love.
Sweet love.
 
ইসলামে হাদীছের গুরুত্ব ও মর্যাদা
ইসলামে হাদীছের গুরুত্ব ও মর্যাদাইসলামে হাদীছের গুরুত্ব ও মর্যাদা
ইসলামে হাদীছের গুরুত্ব ও মর্যাদা
 
ইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানী
ইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানীইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানী
ইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানী
 
mot-44
mot-44mot-44
mot-44
 

More from Cambriannews (20)

Math Lesson 10
Math Lesson 10Math Lesson 10
Math Lesson 10
 
Math Lesson 9
Math Lesson 9Math Lesson 9
Math Lesson 9
 
Math Lesson 8
Math Lesson 8Math Lesson 8
Math Lesson 8
 
Math Lesson 7
Math Lesson 7Math Lesson 7
Math Lesson 7
 
Math Lesson 4
Math Lesson 4Math Lesson 4
Math Lesson 4
 
Math Lesson 5
Math Lesson 5Math Lesson 5
Math Lesson 5
 
Math Lesson 6
Math Lesson 6Math Lesson 6
Math Lesson 6
 
Math Lesson 3
Math Lesson 3Math Lesson 3
Math Lesson 3
 
Math Lesson 2
Math Lesson 2Math Lesson 2
Math Lesson 2
 
Math Lesson 1
Math Lesson 1Math Lesson 1
Math Lesson 1
 
Physics class 2
Physics class 2Physics class 2
Physics class 2
 
Physics class 10
Physics class 10Physics class 10
Physics class 10
 
Physics class 8
Physics class 8Physics class 8
Physics class 8
 
Physics class 9
Physics class 9Physics class 9
Physics class 9
 
Physics class 5
Physics class 5Physics class 5
Physics class 5
 
Physics class 3
Physics class 3Physics class 3
Physics class 3
 
Physics class 6
Physics class 6Physics class 6
Physics class 6
 
Physics class 7
Physics class 7Physics class 7
Physics class 7
 
Physics class 4
Physics class 4Physics class 4
Physics class 4
 
Physics class 1
Physics class 1Physics class 1
Physics class 1
 

Recently uploaded

Jamworks pilot and AI at Jisc (20/03/2024)
Jamworks pilot and AI at Jisc (20/03/2024)Jamworks pilot and AI at Jisc (20/03/2024)
Jamworks pilot and AI at Jisc (20/03/2024)Jisc
 
AIM of Education-Teachers Training-2024.ppt
AIM of Education-Teachers Training-2024.pptAIM of Education-Teachers Training-2024.ppt
AIM of Education-Teachers Training-2024.pptNishitharanjan Rout
 
On_Translating_a_Tamil_Poem_by_A_K_Ramanujan.pptx
On_Translating_a_Tamil_Poem_by_A_K_Ramanujan.pptxOn_Translating_a_Tamil_Poem_by_A_K_Ramanujan.pptx
On_Translating_a_Tamil_Poem_by_A_K_Ramanujan.pptxPooja Bhuva
 
This PowerPoint helps students to consider the concept of infinity.
This PowerPoint helps students to consider the concept of infinity.This PowerPoint helps students to consider the concept of infinity.
This PowerPoint helps students to consider the concept of infinity.christianmathematics
 
dusjagr & nano talk on open tools for agriculture research and learning
dusjagr & nano talk on open tools for agriculture research and learningdusjagr & nano talk on open tools for agriculture research and learning
dusjagr & nano talk on open tools for agriculture research and learningMarc Dusseiller Dusjagr
 
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...Amil baba
 
How to setup Pycharm environment for Odoo 17.pptx
How to setup Pycharm environment for Odoo 17.pptxHow to setup Pycharm environment for Odoo 17.pptx
How to setup Pycharm environment for Odoo 17.pptxCeline George
 
FSB Advising Checklist - Orientation 2024
FSB Advising Checklist - Orientation 2024FSB Advising Checklist - Orientation 2024
FSB Advising Checklist - Orientation 2024Elizabeth Walsh
 
FICTIONAL SALESMAN/SALESMAN SNSW 2024.pdf
FICTIONAL SALESMAN/SALESMAN SNSW 2024.pdfFICTIONAL SALESMAN/SALESMAN SNSW 2024.pdf
FICTIONAL SALESMAN/SALESMAN SNSW 2024.pdfPondicherry University
 
latest AZ-104 Exam Questions and Answers
latest AZ-104 Exam Questions and Answerslatest AZ-104 Exam Questions and Answers
latest AZ-104 Exam Questions and Answersdalebeck957
 
The basics of sentences session 3pptx.pptx
The basics of sentences session 3pptx.pptxThe basics of sentences session 3pptx.pptx
The basics of sentences session 3pptx.pptxheathfieldcps1
 
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptxCOMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptxannathomasp01
 
Graduate Outcomes Presentation Slides - English
Graduate Outcomes Presentation Slides - EnglishGraduate Outcomes Presentation Slides - English
Graduate Outcomes Presentation Slides - Englishneillewis46
 
Basic Intentional Injuries Health Education
Basic Intentional Injuries Health EducationBasic Intentional Injuries Health Education
Basic Intentional Injuries Health EducationNeilDeclaro1
 
Spellings Wk 4 and Wk 5 for Grade 4 at CAPS
Spellings Wk 4 and Wk 5 for Grade 4 at CAPSSpellings Wk 4 and Wk 5 for Grade 4 at CAPS
Spellings Wk 4 and Wk 5 for Grade 4 at CAPSAnaAcapella
 
Sensory_Experience_and_Emotional_Resonance_in_Gabriel_Okaras_The_Piano_and_Th...
Sensory_Experience_and_Emotional_Resonance_in_Gabriel_Okaras_The_Piano_and_Th...Sensory_Experience_and_Emotional_Resonance_in_Gabriel_Okaras_The_Piano_and_Th...
Sensory_Experience_and_Emotional_Resonance_in_Gabriel_Okaras_The_Piano_and_Th...Pooja Bhuva
 
Basic Civil Engineering first year Notes- Chapter 4 Building.pptx
Basic Civil Engineering first year Notes- Chapter 4 Building.pptxBasic Civil Engineering first year Notes- Chapter 4 Building.pptx
Basic Civil Engineering first year Notes- Chapter 4 Building.pptxDenish Jangid
 
Accessible Digital Futures project (20/03/2024)
Accessible Digital Futures project (20/03/2024)Accessible Digital Futures project (20/03/2024)
Accessible Digital Futures project (20/03/2024)Jisc
 
Food safety_Challenges food safety laboratories_.pdf
Food safety_Challenges food safety laboratories_.pdfFood safety_Challenges food safety laboratories_.pdf
Food safety_Challenges food safety laboratories_.pdfSherif Taha
 

Recently uploaded (20)

Jamworks pilot and AI at Jisc (20/03/2024)
Jamworks pilot and AI at Jisc (20/03/2024)Jamworks pilot and AI at Jisc (20/03/2024)
Jamworks pilot and AI at Jisc (20/03/2024)
 
AIM of Education-Teachers Training-2024.ppt
AIM of Education-Teachers Training-2024.pptAIM of Education-Teachers Training-2024.ppt
AIM of Education-Teachers Training-2024.ppt
 
On_Translating_a_Tamil_Poem_by_A_K_Ramanujan.pptx
On_Translating_a_Tamil_Poem_by_A_K_Ramanujan.pptxOn_Translating_a_Tamil_Poem_by_A_K_Ramanujan.pptx
On_Translating_a_Tamil_Poem_by_A_K_Ramanujan.pptx
 
This PowerPoint helps students to consider the concept of infinity.
This PowerPoint helps students to consider the concept of infinity.This PowerPoint helps students to consider the concept of infinity.
This PowerPoint helps students to consider the concept of infinity.
 
dusjagr & nano talk on open tools for agriculture research and learning
dusjagr & nano talk on open tools for agriculture research and learningdusjagr & nano talk on open tools for agriculture research and learning
dusjagr & nano talk on open tools for agriculture research and learning
 
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
 
How to setup Pycharm environment for Odoo 17.pptx
How to setup Pycharm environment for Odoo 17.pptxHow to setup Pycharm environment for Odoo 17.pptx
How to setup Pycharm environment for Odoo 17.pptx
 
FSB Advising Checklist - Orientation 2024
FSB Advising Checklist - Orientation 2024FSB Advising Checklist - Orientation 2024
FSB Advising Checklist - Orientation 2024
 
FICTIONAL SALESMAN/SALESMAN SNSW 2024.pdf
FICTIONAL SALESMAN/SALESMAN SNSW 2024.pdfFICTIONAL SALESMAN/SALESMAN SNSW 2024.pdf
FICTIONAL SALESMAN/SALESMAN SNSW 2024.pdf
 
latest AZ-104 Exam Questions and Answers
latest AZ-104 Exam Questions and Answerslatest AZ-104 Exam Questions and Answers
latest AZ-104 Exam Questions and Answers
 
The basics of sentences session 3pptx.pptx
The basics of sentences session 3pptx.pptxThe basics of sentences session 3pptx.pptx
The basics of sentences session 3pptx.pptx
 
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptxCOMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
 
Graduate Outcomes Presentation Slides - English
Graduate Outcomes Presentation Slides - EnglishGraduate Outcomes Presentation Slides - English
Graduate Outcomes Presentation Slides - English
 
Basic Intentional Injuries Health Education
Basic Intentional Injuries Health EducationBasic Intentional Injuries Health Education
Basic Intentional Injuries Health Education
 
Spellings Wk 4 and Wk 5 for Grade 4 at CAPS
Spellings Wk 4 and Wk 5 for Grade 4 at CAPSSpellings Wk 4 and Wk 5 for Grade 4 at CAPS
Spellings Wk 4 and Wk 5 for Grade 4 at CAPS
 
Sensory_Experience_and_Emotional_Resonance_in_Gabriel_Okaras_The_Piano_and_Th...
Sensory_Experience_and_Emotional_Resonance_in_Gabriel_Okaras_The_Piano_and_Th...Sensory_Experience_and_Emotional_Resonance_in_Gabriel_Okaras_The_Piano_and_Th...
Sensory_Experience_and_Emotional_Resonance_in_Gabriel_Okaras_The_Piano_and_Th...
 
Basic Civil Engineering first year Notes- Chapter 4 Building.pptx
Basic Civil Engineering first year Notes- Chapter 4 Building.pptxBasic Civil Engineering first year Notes- Chapter 4 Building.pptx
Basic Civil Engineering first year Notes- Chapter 4 Building.pptx
 
Mehran University Newsletter Vol-X, Issue-I, 2024
Mehran University Newsletter Vol-X, Issue-I, 2024Mehran University Newsletter Vol-X, Issue-I, 2024
Mehran University Newsletter Vol-X, Issue-I, 2024
 
Accessible Digital Futures project (20/03/2024)
Accessible Digital Futures project (20/03/2024)Accessible Digital Futures project (20/03/2024)
Accessible Digital Futures project (20/03/2024)
 
Food safety_Challenges food safety laboratories_.pdf
Food safety_Challenges food safety laboratories_.pdfFood safety_Challenges food safety laboratories_.pdf
Food safety_Challenges food safety laboratories_.pdf
 

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 -----