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Accounting Chapter 2 Lecture 15
- 6. wnmv‡ei eBmg~n
BOOKS OF ACCOUNTS
6
এই িাঠ লেদক লিক্ষােীরা –
3ঘরা নগোন বইদের বযবহালরক প্রদোগ সম্পদকে জানদত িারদব।
- 7. 7
13| 2013 mv‡ji1 GwcÖj †eexinv‡Z bM` 75,600UvKv I 26,400UvKv e¨vsKRgvi †µwWU e¨v‡jÝwQj| D‡jwLZgv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jvwbgœiƒc:
2013
GwcÖj-2 20,000UvKvicY¨5%evÆvqµqK‡i12,000UvKvbM‡`I6,000UvKv†P‡KcÖ`vbKivn‡jv|
3 1,700 UvKv Øviv GKwU ˆe`y¨wZKcvLv µq K‡i90 UvKv Øviv Zv Awd‡m jvMv‡bv n‡jv|
4 37,000 UvKvi cY¨ 10% evÆvq weµq K‡i18,000 UvKv bM‡` 7,000 UvKvi cÖvc¨ †bvU Ges Aewkó UvKvi GKwU †PK cvIqv †Mj|
5 2 Zvwi‡L cÖ`Ë †PKwU e¨vsKKZ©„K cÖZ¨vL¨vZn‡jv|
6 bM`I†P‡K21,000UvKvI7,000UvKviGKwUcÖvc¨†bvUAv`v‡qiRb¨e¨vs‡KRgv†`qv n‡jv|
7 cÖviw¤¢K e¨vsK RgvwZwi‡³iGK cÂgvsk e¨vs‡KRgv †`qv n‡jv|
8 e¨vsKKZ©„KRxeb wegvi wcÖwgqvg2,300UvKv cÖ`vb Kiv n‡jv|
9 webvi wbKU n‡Z 8,500 UvKv cvIbvi cwie‡Z© 6,500 UvKv bM‡` Ges 2,000 UvKvi GKwU †PK †c‡q Av`v‡qi Rb¨ e¨vs‡KRgv †`qv n‡jv|
10 Kg©Pvix bvwQg†K Awd‡mi cÖ‡qvR‡b 3,200 UvKvi †PK D‡Ëvjb Ki‡Z†`qv n‡jv|
11 6 Zvwi‡Li RgvK…Z cÖvc¨ †bvUwU cÖZ¨vL¨vZn‡jv|
12 evwoevoveve`6,700UvKvcÖ`vbKivn‡jv|(1/3Askgvwj‡Kie¨w³MZevm¯’v‡biRb¨e¨eüZ)
15 Abv`vqx cvIbv avh© Kiv n‡jv 1,200 UvKv|
17 Rbve †mv‡n‡ji wbKU 30,000 UvKvi cY¨ weµq Kiv n‡jv|
20 Avex‡ii wbKU n‡Z 23,000 UvKv cvIbvi cwie‡Z© 22,500 UvKvi †PK †c‡q ZLbB evwài 24,000 UvKv cvIbvi wb®úwˇZ cÖ`vb Kiv n‡jv|
21 e¨vs‡Kigva¨‡g†kqviµq Kiv n‡jv 9,000 UvKv|
23 ivwà A¨vÛm‡ÝiwbKU n‡Z cY¨ µq 11,000 UvKv|
25 cY¨ µq av‡i 6,000 UvKv, cwienb LiP †`qv n‡jv 700 UvKv|
28 weÁvcb eve` 8,00 UvKv bM‡` Ges †eZb eve` 4,300 UvKvi †PK †`qv n‡jv|
29 ivwR‡eiwbKU 6,000 UvKv cvIbvi 5,600 UvKv mivmwie¨vs‡KRgv w`jGes Aewkó UvKv Kz-FY wnmv‡e avh© Kiv n‡jv|
30 RgvwZwi³D‡Ëvj‡bi Dci e¨vsK550UvKv my` PvR© Kij|
31 nv‡Z bM` DØ„‡Ëi 1/2 Ask e¨vs‡KRgv†`qv n‡jv|
DËi: nv‡Z bM` 30,530 UvKv; e¨vsKRgvi DØ„Ë 13,130 UvKv|
- 8. `jxq KvR
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Abykxjbx-13 Gi Rvbyqvixi 1 ZvwiL n‡Z 18 Zvwi‡
†jb‡`b¸‡jv Øviv GKwU GKNiv bM`vb eB cÖ¯‘Z
Abykxjbx-13 Gi Rvbyqvixi 20 ZvwiL n‡Z 31 Zvw
†jb‡`b¸‡jv Øviv GKwU GKNiv bM`vb eB cÖ¯‘Z
- 9. ১।
12| †gmvm© Awjb Gi wbgœwjwLZ †jb‡`b¸‡jv n‡Z GKLvbv wZbNiv bM`vb eB cÖ¯‘Z Ki:
2013
Rvby-1nv‡Z bM` 9,000 UvKv, e¨vsK DØ„Ë 8,000 UvKv|
1 7,300 UvKvi cY¨ 7,000 UvKvq µq Kiv nj|
4 kIK‡Zi wbKU 10,500 UvKvi cY¨ 500 UvKv evÆvq bM‡` weµq Kiv nj|
5 jf¨vsk bM‡` cvIqv †Mj 500 UvKv|
7 kwdi wbKU 5,000 UvKv cvIbvi c~Y© wb®úwˇZ 5% evÆvq bM` 3,000 UvKv Ges
Aewkó UvKv †P‡K cvIqv †Mj|
9 GKRb Awdm Kg©Pvixi †eZb 2,000 UvKv gvwjK wbR¯^ Znwej n‡Z cwi‡kva Kij|
10 bexi KvQ †_‡K bM` cÖvwß 9,000 UvKv| bM` evÆv 10%|
14 bM` weµq 10,000 UvKv hvi Dci 15% f¨vU Av`vq Ges miKvwi †KvlvMv‡i Rgv`vb|
15 Rbve †mŠif n‡Z 2,000 UvKv FY †bqv nj|
17 c~‡e© Ae‡jvcbK…Z Abv`vqx cvIbv Av`vq nj 1,000 UvKv|
20 Avwmd A¨vÛ m݇K 1,375 UvKvi GKLvwb †PK †`qv nj Ges Zv‡`i wbKU n‡Z G
†cÖw¶‡Z 25 UvKv evÆv cvIqv †Mj|
20 bvRgv †÷vm© Gi wbKU n‡Z 580 UvKv cvIqv †Mj Ges G †cÖw¶‡Z evÆv gÄyi Kiv nj
20 UvKv|
25 10% miKvwi wmwKDwiwU µq Kiv nj 8,000 UvKv|
25 MvRx †UªWvm© Gi wbKU n‡Z 5,000 UvKvi cY¨ 5% evÆvq bM‡` µq Kiv nj|
25 †eZb I gRywi h_vµ‡g 1,000 I 600 UvKv bM‡` I †P‡K cÖ`vb Kiv nj|