Cambrian School & College

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv. mvdv‡qZ†nv‡mb
mnKvwi Aa¨vcKwnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|

3. লেনদেনসংঘটিতহদে
লেনদেনলেলিবদ্ধ করাহদে
লহসাদবরবইসমূহ

4. wnmv‡ei eBmg~n

5. 1. bM` cÖvwß Rve`v I bM` cÖ`vb Rv‡e`v Kx
Zv ej‡Z cvi‡e
AvR‡Ki cvV †k‡l wkÿv_x©iv-----------
2. bM` cÖvwß Rv‡e`v cÖ¯ÍZ Ki‡Z cvi‡e
3. bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki‡Z cvi‡e

6. C Cambrian Publications. 2013Cambrian Publications
2.08 bM` cÖvwß I bM` cÖ`vb Rv‡e`v cÖ¯‘KiY
Preparation of Cash Receipt and Cash Payment Journal
bM` cÖvß Rv‡e`v (Cash Receipts Journal)
hveZxq bM` cÖvwß msµvšÍ †jb‡`b wjwce× Kivi Rb¨ †h
we‡kl Rv‡e`v e¨envi Kiv nq Zv‡K bM` cÖvwß Rv‡e`v ejv
nq| bM` cÖvwß msµvšÍ †jb‡`bmg~‡ni mwVK wnmve
msi¶Y Ges Gi Dci wbqš¿Y cÖwZôvq bM` cÖvwß Rv‡e`v
GKwU weÁvbm¤§Z wnmve †KŠkj| eZ©gv‡b AwaKvsk
cÖwZôvb mbvZb wbq‡g bM`vb eB Gi cwie‡Z© AvaywbK
wbq‡gi ÔbM`vb cÖvwß Rv‡e`vÕ msi¶Y K‡i _v‡K|

7. C Cambrian Publications. 2013Cambrian Publications
D`vniY: 13 gvwjnv G›UvicÖvBR 5 Niwewkó bM` cÖvwß Rv‡e`v e¨envi K‡ib|
Ni¸‡jv n‡jv: bM` (†WweU); weµq evÆv (†WweU); cÖvc¨ wnmve (†µwWU); weµq
(†µwWU); Ab¨vb¨ wnmve (†µwWU )| wb‡¤§v³ †jb‡`b¸‡jv gvwjnvi G›UvicÖvB‡Ri
bM` cÖvwß Rv‡e`vq wjwce× Ki|
2012
RyjvB1 bM` weµq †gvU 58,000 UvKv|
Ó 5 Avwm‡di wbKU †_‡K cÖvc¨ 65,000 UvKvi 2/10 n 30 k‡Z© 63,700 UvKvi †PK
cvIqv †Mj|
Ó 9gvwjK KZ…©K AwZwi³ g~jab wewb‡qvM 50,000 UvKv|
Ó 10bM` weµq †gvU 1,25,190 UvKv|
Ó 12 iwng A¨vÛ †Kvs-Gi wbKU †_‡K 75,000 UvKv cvIbvi wb®úwˇZ 72,750
UvKv cvIqv †Mj|
Ó 15AwMÖg weµq eve` 7,500 UvKv cvIqv †Mj|
Ó 20bM` weµq 1,54,720 UvKv|
Ó 22wgëb †Kv¤úvwbi wbKU †_‡K 13 Zvwi‡L 2/10 n 30 k‡Z© av‡i weµ‡qi UvKv
evÆv ev‡` 58,800 UvKv cvIqv †Mj|
Ó 29bM` weµq 1,76,000 UvKv|

8. C Cambrian Publications. 2013Cambrian Publications
ZvwiL
†µwWU
wnmveLvZ
†i.dv. bM`†WweU
weµqevÆv
†µwWU
cÖvc¨wnmve
†µwWU
weµq
†µwWU
Ab¨vb¨wnmve
†µwWU
2012
RyjvB1 weµq 58,000 58,000
Ó 5 Avwmd 63,700 1,300 65,000
Ó 9 g~jab 50,000 50,000
Ó 10 weµq 1,25,190 1,25,190
Ó 12 iwng 72,750 2,250 75,000
Ó 15 AwMÖgweµq 7,500 7,500
Ó 20 weµq 1,54,720 1,54,720
Ó 22 wgëb 58,800 1,200 60,000
Ó 29 weµq 1,76,600 1,76,600
Ó 31 my`Avq 2,000 2,000
7,69,260 4,750 200,000 5,14,510 59,500
mgvavb:13 bM`cÖvwßRv‡e`v

9. C Cambrian Publications. 2013Cambrian Publications
2013
Rvbyqvwi-5 bM‡` mieivn µq 1,000 UvKv|
Ó 9 2 Zvwi‡L av‡i µq 20,000 UvKv 2% evÆvq
cwi‡kva Kiv n‡jv|
Ó 18 bM‡` cY¨ µq 2,000 UvKv|
Ó 23 c~‡e© Kvwg‡ji wbKU av‡i µqK…Z cY¨ 3,500
UvKv, cieZx©‡Z 210 UvKvi cY¨ †diZ cÖ`vb K‡i|
cieZ©x‡Z Aewkó UvKv cwi‡kva Kiv n‡jv|
Ó 26 GKLÊ Rwg hvi `vg 21,000 UvKv I Rwgi
Dci †QvU GKwU `vjv‡bi `vg 14,000 UvKv bM‡` µq
Kiv n‡jv|
Ó 30 weÁvcb wej cwi‡kva Kiv n‡jv 1,500 UvKv|
D`vniY: 14 Rbve Avgv‡bi bM` cÖ`vb msµvš—
†jb‡`b¸‡jv wbgœiƒc:

10. C Cambrian Publications. 2013Cambrian Publications
ZwiL
†WweU
wnmve
LvZ
m~Î
Ab¨vb¨
wnmve
†WweU
cÖ‡`q
wnmve
†WweU
µq
wnmve
†Wwe
U
µq
evÆv
†µwWU
bM`
†µwWU
2013
Rvbyqv
wi-5
mieivn 1,000 1,000
Ó 9 cÖ‡`q
wnmve
20,000 400 19,600
Ó 18 µq 2,000 2,000
Ó 23 Kvgvj 3,290 3,290
Ó 26 Rwg 21,000 21,000
Ó 26 `vjvb 14,000 14,000
Ó 30 weÁvcb 1,500 1,500
37,500 23,290 2,000 400 62,390
mgvavb: 14 bM` cÖ`vb Rv‡e`v

11. `jxq KvR
`j-G
`j-we
bM` cÖvwß Rv‡e`v msµšÍ 5wU †jb‡`b LvZvq w
bM` cª`vb Rv‡e`v msµšÍ 5wU †jb‡`b LvZvq wjL

12. gvP©
Ñ 1
3wU cyivZb Mvwo µq Kiv n‡jv hvi cÖwZwUi g~j¨ 50,000 UvKv|
Ó 8 1 Zvwi‡Li Mvwo¸‡jvi Rb¨ 50,000 UvKv †givgZ LiP cÖ`vb Kiv nq Ges gvwjK
KZ…©K mieivnK…Z Mvwoi Rb¨ 5,000 UvKv †givgZ LiP cÖ`vb Kiv n‡jv|
Ó
17
Mvwoi †kviƒ‡gi fvov cÖ`vb Kiv n‡jv 10,000 UvKv|
Ó
17
wcÖw›Us Gi Rb¨ is µq Kiv n‡jv 20,000 UvKv|
Ó
18
Kg©Pvix‡`i †eZb cÖ`vb Kiv n‡jv 8,000 UvKv|
Ó
25
1wU Mvwo 80,000 UvKvq weµq K‡i 50,000 UvKv bM‡` cvIqv †Mj|
Ó
27
weÁvc‡bi Rb¨ cÖ`vb Kiv n‡jv 20,000 UvKv|
Ó
30
Avc¨vqb LiP cÖ`vb Kiv n‡jv 5,000 UvKv|
KvR-13: Rbve ivdv‡bi bM` msµvšÍ†jb‡`b¸‡jv wbgœiƒc:

13. evwoi KvR
Abykxjbx-11,12 I 13 LvZvq K‡i Avb‡e