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 হিসাবহবজ্ঞানেরধারণা ও প্রথারপাথথক্য
হিসাবহবজ্ঞানের ধারণাাঃ হিসাব সংক্রান্ত ধারণা বলনে
ম ৌহলক্ মক্াে েীহে, অবস্থাে বুঝায়,যার দ্বারা হিসাওহবজ্ঞাে মপশা
পহরচাহলে ও হেয়হিে িয়।
হিসাবহবজ্ঞানের প্রথারাঃ মেনশরসা াহিক্, অথথনেহেক্, রািনেহেক্,
ধ ীয় ও আইেগে অবস্থার উপর হিহিক্নর হিসাবরক্ষণ প্রহক্রয়ায় ময
সাধারণ হেয় -ক্ােুে অেুসৃে িয়, োনক্ হিসাব সংক্রান্ত প্রথা বনল।
হিসাবহবজ্ঞানের ধারণা ও প্রথার নধযপাথথক্য
সংজ্ঞাগে
পহরবেথ ে
ধরণ
যুহি হেিথ র
বযাখ্যা ও স থথে
প্রনয়াগ
আন্তথ িাহেক্ হিসাব াে
আওো
বহুলগ্রািযো
পহরিাষা
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Accounting Chapter 5 Lecture 03