Cambrian School & College

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.mvdv‡qZ†nv‡mb
mnKvwiAa¨vcK
wnmveweÁvbwefvM
K¨vgweªqvbK‡jR,XvKv|

3. লেনদেনসংঘটিতহদে
লেনদেনলেলিবদ্ধ করাহদে
লহসাদবরবইসমূহ

4. wnmv‡ei eBmg~n

5. 1. wnmv‡eiPzovšÍ eBev LwZqvbKx Zvej‡Z cvi‡e
2. mKj †jb‡`b LwZqvbfz³ Ki‡Z cvi‡e
1. LwZq‡bi DØ„ËwbY©q Ki‡Z cvi‡e

6. 6
wnmv‡ei P~ovšÍ eB ev LwZqv‡bi aviYv
Final books of Accounts or Ledger
GKwU e¨emvq cÖwZôvb †hme wnmve msi¶Y K‡i Zvi me¸‡jvi
mgwó‡K LwZqvb e‡j| e¨emvq cÖwZôvb A‡bK msL¨K wnmve
msi¶Y K‡i _v‡K| wKš‘ cÖ‡Z¨KwU cÖwZôvb GKwU mvaviY
LwZqvb msi¶Y K‡i| †hLv‡b mKj wnmve †hgbm¤úwË, `vq Ges
gvwjKvbv ¯^Z¡ AšÍfz³ _v‡K| LwZqvb m¤ú‡K© Ab¨fv‡e ejv hvq †h,
m¤úwË, `vq I gvwjKvbv ¯^‡Z¡i cwieZ©b msµvšÍ mKj Z_¨ GKwU
wbw`©ó RvqMvq msi¶Y Kiv n‡j Zv‡K LwZqvb e‡j| D`vniY¯^iƒc
ejv hvq, LwZqv‡bi GKwU m¤úwËevPK wnmve n‡jv bM`| G
wnmve bM` cÖvwß , bM` cÖ`vb Ges eZ©gvb bM` †Ri m¤ú‡K©
Z_¨ cÖ`vb K‡i _v‡K| G bM` wnmve ms¶iY K‡i KZ©„c¶ †eZb
cÖ`v‡bi Rb¨ KZ UvKv nv‡Z Av‡Q wKsev eZ©gv‡b m¤úwË ev
†mev µ‡q Kx cwigvY A_© e¨q Kiv hv‡e Zv eyS‡Z cv‡i| ZvQvov

7. 7
LwZqvb †jb‡`b‡K †kÖwYweb¨vm I msw¶ßKiY K‡i _v‡K|
G‡K wnmv‡ei ¯’vqx fvÛvi ev wnmv‡ei cvKv eB ejv nq|
LwZqv‡bi mvnv‡h¨ †iIqvwgj cÖ¯‘Z K‡i wnmv‡ei
MvwYwZK ï×Zv hvPvB Kiv hvq| LwZqv‡bi mvnv‡h¨
`yZidv `vwLjv c×wZi c~Y©v½ e¨envi Kiv m¤¢e nq|
eZ©gv‡b A‡bK cÖwZôvb Kw¤úDUv‡ii md&UIq¨v‡ii
gva¨‡g A‡bK mnRfv‡e wnmve ms¶iY K‡i _v‡K|
wnmv‡ei P~ovšÍ eB ev LwZqv‡bi
aviYv
Final books of Accounts or Ledger

8. 8
LwZqvbfz³KiY I wnmv‡ei DØ„Ë
wbY©q
Posting to the Ledger and Determination of Balance
GKwU e¨emvq cÖwZôv‡bi hveZxq †jb‡`b LwZqv‡b msi¶Y Kiv
n‡q _v‡K| G LwZqvb cÖ¯‘‡Zi †¶‡Î `ywU c×wZ AbymiY Kiv nq|
h_v: T QK (T Column) I wZb Kjvg (3 Column) ev Pjgvb †Ri QK
c×wZ (Running Balance form of Accounts)|
T QK (T Column):
G c×wZ‡Z gvÎ wZbwU cÖavb Dcv`vb| K. †Kv‡bv wbw`©ó
m¤úwË,
`vq ev gvwjKvbv ¯^‡Z¡i †Kv‡bv wnmv‡ei wk‡ivbvg
L. evg cvk ev †WweU cvk

9. 9
K. wnmve wk‡ivbvg
L. evg cvk ev †WweU cvk
M. Wvb cvk ev †µwWU cvk
†WweU I †µwWU wjwce×KiY:
†jb‡`bwU hLb evg cv‡k wjwce× Kiv nq ZLb Zv‡K
†WweUKiY ejv nq| Ab¨w`‡K hLb Wvb cv‡k wjwce× Kiv nq
ZLb Zv‡K †µwWUKiY ejv nq| hv‡K Bs‡iwR‡Z Debit Entry I
Credit Entry ejv nq|
wb‡P GKwU bM`vb wnmv‡ei D`vniY w`‡q †`Lv‡bv n‡jv
†WweU cv‡k bM` cÖvwß Ges †µwWU cv‡k bM` cÖ`vb
wjwce× Kiv nq|

10. 10
T QK (T Column) G †Ri wbY©q
wnmv‡ei †WweU I †µwWU cv‡ki UvKvi cv_©K¨B n‡jv wnmv‡ei †Ri|
hw` †WweU cv‡ki UvKvi cwigvY †µwWU cv‡ki †P‡q †ewk nq ZLb
Zv‡K †WweU †Ri e‡j| Ab¨w`‡K †µwWU cvk eo n‡j Zv‡K †µwWU †Ri
e‡j| wb‡P †Ri LwZqv‡bi †Ri wbY©q †`Lv‡bv n‡jv|
ZvwiL weeiY UvKv Zvw
iL
weeiY UvKv
1/9 1,80,00
0
3/9 1,41,000
20/9 1,500 5/9 15,000
30/9 3,000
30/9 †Ri 22,500
1,89,00 1,89,000
LwZqvbfz³KiY I wnmv‡ei DØ„Ë wbY©q
Posting to the Ledger and Determination of Balance

11. 11
GLv‡b †WweU cvk eo| †WweU cv‡ki †gvU †hvMdj
n‡jv (1,80,000 + 1,500 = 1,89,500) Ab¨w`‡K †µwWU
cv‡k †gvU (1,41,000 + 15,000 + 3,000 = 1,59,000
UvKv|) GLv‡b †WweU I †µwWU cv‡ki †hvMd‡ji
cv_©K¨ n‡jv (1,89,500  1,59,000) = 22,500 UvKv|
LwZqv‡b †h cv‡k Kg _v‡K †mB cv‡k †Ri bv‡g
cv_©‡K¨i UvKv ewm‡q †WweU I †µwWU Dfq cvk
wgwj‡q w`‡Z nq| G Q‡K mvaviYZ gv‡mi †k‡l †Ri
wbY©q Kiv nq|
LwZqvbfz³KiY I wnmv‡ei DØ„Ë wbY©q
Posting to the Ledger and Determination of Balance

12. 12
†jb‡`b-L: †m‡Þ¤^i 3 Zvwi‡L bM‡` Rwg µq Kiv n‡jv 41,000
UvKv w`‡q| we‡klY †WweU I
†µwWU
wbY©q
wjwce×KiY
bM` m¤úwË n«vm m¤úwË
n«vm †c‡j
†µwWU
Rwg wnmve †WweU :
41,000 UvKv
Rwg m¤úwË e„w× m¤úwË
e„w× †c‡j
†WweU
bM`vb wnmve
†µwWU: 41,000 UvKv
bM`vb wnmve
†WweU
†µwWU
Rwg wnmve
†WweU
†µwWU
1/9 (K) 50,000 3/9 (L)
41,000
3/9 (L)
41,000
cÖ‡`q †bvU wnmve
†WweU †µwWU
5/9 (M) 21,000

13. 13
we‡klY †WweU I †µwWU
wbY©q
wjwce×KiY
bM` m¤úwË
e„w×
m¤úwË e„w× †c‡j
†WweU
bM`vb wnmve †WweU :
50,000 UvKv
gvwjKvbv
¯^Z¡ e„w×
gvwjKvbv ¯^Z¡ e„w×
†c‡j †µwWU
g~jab wnmve †µwWU :
50,000 UvKv
bM`vb wnmve
†WweU
†µwWU
g~jab wnmve
†WweU
†µwWU
1/9 (K) 50,000 1/9 (K) 50,000
†jb‡`b LwZqvbfz³KiY:
†jb‡`b-K: 2012 mv‡ji 1 †m‡Þ¤^i Zvwi‡L Rbve wcqvm
50,000 UvKv wb‡q e¨emvq ïiƒ Ki‡jb|

14. `jxq KvR
`j-G
`j-we
GKwU wU QK c×wZ‡Z LwZqv‡bi QK
cÖ¯‘Z Ki|
GKwU Pjgvb QK c×wZ‡Z LwZqv‡bi
QK cÖ¯‘Z Ki|

15. gvP©
Ñ1
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|
KvR-13: Rbve ivdv‡bi bM` msµvšÍ †jb‡`b¸‡jv wbgœiƒ