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†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqi cÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
wbU jvf I †gvU m¤ú`,gvwjKvbv ¯^Z¡ Rvb‡Z cvi‡e|
শিখন ফল Avw_©K
weeiYx
wnmve wk‡ivbvg UvKv wnmve wk‡ivbvg UvKv
bM` I e¨vsK 35,000 Kvgv‡ji g~jab 60,000
cÖvc¨ †bvU 18,000 cÖ‡`q wnmve 45,000
cÖvc¨ wnmve 50,000 µq wnmve 3,000
µq 60,000 weµq 1,00,000
weµq †diZ 5,000 AePq mwÂwZ -
AvmevecÎ
4,000
AvmevecÎ 18,000 AePq mwÂwZ - cv›U I
†gwkb
6,000
cv›U I †gwkb 20,000 AePq mwÂwZ - Rwg I
`vjvb
3,000
Ki 2,000 fvov ivR¯^ 5,000
†eZb LiP 10,000 cÖ‡`q †bvU 23,700
ågY LiP 500 10% eÜwK FY 10,000
we`¨yr LiP 1,500
wegv LiP 3,000
gRy`cY¨ 16,000
Rwg I `vjvb 20,000
mgm¨v: 9 Rbve Kvgvj eªv`v‡m©i †iIqvwgj I Ab¨vb¨ Z_¨vewj
wb‡¤œ cÖ`Ë n‡jv:
Rbve Kvgvj
†iIqvwgj
31-12-2012
mgš^q: (1) mgvcwY gRy`cY¨ 17,000| (2) cÖvc¨ wnmv‡ei
2,000 UvKv Av`vq‡hvM¨ bq| Aewkó cvIbv wnmv‡ei Dci
10% Abv`vqx cvIbv mwÂwZ ai‡Z n‡e| (3) Avmevec‡Îi Dci
1,000 UvKv, cv›U I †gwk‡bi 1,800 UvKv I Rwgi `vjv‡bi
1,500 UvKv AePq ai‡Z n‡e| (4) †eZb 1,600 UvKv I my` 300
UvKv e‡Kqv Av‡Q| (5) wegv 1,500 AwMÖg Av‡Q| (6)
AvmevecÎ 1,000 UvKvq weµq Kiv n‡q‡Q wnmvefy³ nqwb
hvi µqg~j¨ 1,500 UvKv| D³ AvmevecÎ Dci 300 UvKv AePq
mwÂwZ i‡q‡Q| (7) AbycvwR©Z fvov 1,200 UvKv|
KiYxq:
K. wek` Avq weeiYx|
L. gvwjKvbv ¯^Z¡& weeiYx|
M. Avw_©K Ae¯’vi weeiYx|
 ‡gvU `vq wbY©q Ki?
g~j¨vqb
evwoi KvR
 mgm¨v-10 K‡i wb‡q
Avm‡e ?
Accounting 0137 chapter 9 lecture 07

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Accounting 0137 chapter 9 lecture 07

  • 1.
  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqi cÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 3. wbU jvf I †gvU m¤ú`,gvwjKvbv ¯^Z¡ Rvb‡Z cvi‡e| শিখন ফল Avw_©K weeiYx
  • 4. wnmve wk‡ivbvg UvKv wnmve wk‡ivbvg UvKv bM` I e¨vsK 35,000 Kvgv‡ji g~jab 60,000 cÖvc¨ †bvU 18,000 cÖ‡`q wnmve 45,000 cÖvc¨ wnmve 50,000 µq wnmve 3,000 µq 60,000 weµq 1,00,000 weµq †diZ 5,000 AePq mwÂwZ - AvmevecÎ 4,000 AvmevecÎ 18,000 AePq mwÂwZ - cv›U I †gwkb 6,000 cv›U I †gwkb 20,000 AePq mwÂwZ - Rwg I `vjvb 3,000 Ki 2,000 fvov ivR¯^ 5,000 †eZb LiP 10,000 cÖ‡`q †bvU 23,700 ågY LiP 500 10% eÜwK FY 10,000 we`¨yr LiP 1,500 wegv LiP 3,000 gRy`cY¨ 16,000 Rwg I `vjvb 20,000 mgm¨v: 9 Rbve Kvgvj eªv`v‡m©i †iIqvwgj I Ab¨vb¨ Z_¨vewj wb‡¤œ cÖ`Ë n‡jv: Rbve Kvgvj †iIqvwgj 31-12-2012
  • 5. mgš^q: (1) mgvcwY gRy`cY¨ 17,000| (2) cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq| Aewkó cvIbv wnmv‡ei Dci 10% Abv`vqx cvIbv mwÂwZ ai‡Z n‡e| (3) Avmevec‡Îi Dci 1,000 UvKv, cv›U I †gwk‡bi 1,800 UvKv I Rwgi `vjv‡bi 1,500 UvKv AePq ai‡Z n‡e| (4) †eZb 1,600 UvKv I my` 300 UvKv e‡Kqv Av‡Q| (5) wegv 1,500 AwMÖg Av‡Q| (6) AvmevecÎ 1,000 UvKvq weµq Kiv n‡q‡Q wnmvefy³ nqwb hvi µqg~j¨ 1,500 UvKv| D³ AvmevecÎ Dci 300 UvKv AePq mwÂwZ i‡q‡Q| (7) AbycvwR©Z fvov 1,200 UvKv| KiYxq: K. wek` Avq weeiYx| L. gvwjKvbv ¯^Z¡& weeiYx| M. Avw_©K Ae¯’vi weeiYx|
  • 6.  ‡gvU `vq wbY©q Ki? g~j¨vqb
  • 7. evwoi KvR  mgm¨v-10 K‡i wb‡q Avm‡e ?