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†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqicÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
e¨vsKmgš^q weeiYx
Z„Zxq-Aa¨vq
ms‡kvwaZ †Ri c×w‡Z‡Z e¨vsK mgš^q weeiYx cÖ¯‘yZKi‡Z cvi‡e
ব্যাংক সমন্বয় বববরণী প্রস্তুতেরপদ্ধবে:
প্রচবিে পদ্ধবে বযএকক জের পদ্ধবে বয
সনযেন পদ্ধে
সাংত যবিেজেরপদ্ধবেবযউভয় জের
পদ্ধবেবযআিুবনকপদ্ধবে
সাংত যবিেপদ্ধবেতেব্যাংকসমন্বয়বববরণীপ্রস্তুতেরবনয়মযবিী:
জে সকি দফয পযস ববির সযতে জেযগ এবাং ববতয়যগ করয িতয়তে বকন্তু নগদযন ববির সযতে জেযগ এবাং ববতয়যগ করয িয়বন, জস সকি
দফয নগদযনববিরজেতররসযতে জেযগএবাংববতয়যগকরতেিতব।
 জে সকি দফয নগদযন ববির সযতে জেযগ এবাং ববতয়যগ করয িতয়তে বকন্তু পযস ববির সযতে জেযগ এবাং ববতয়যগ করয িয়বন, জস
সকিদফয পযস ববিরজেতররসযতেজেযগ এবাংববতয়যগকরতেিতব।
নগদযনববিরজের
নগদযনববির
সাংত যবিেজের
পযসববির
সাংত যবিেজের
পযসববিরজের
2012 mv‡ji 31 wW‡m¤^i Zvwi‡L wbgœwjwLZ
Z_¨vewji mvnv‡h¨ wg. †iRvi wnmve ewn‡Z e¨vsK
mgš^q weeiYx cÖ¯‘yZ Ki|
1. 31 wW‡m¤^i 2012 Zvwi‡L e¨vsK weeiYx Abyhvqx
e¨vsK Rgvi DØ„Ë 10,800 UvKv Ges bM`vb eB
†gvZv‡eK e¨vsK Rgvi DØ„Ë 51,100 UvKv|
2. cÖ‡`q wnmv‡ei Rb¨ Bmy¨K…Z †gvU 50,000 UvKvi
cuvPLvbv †P‡Ki g‡a¨ 30,000 UvKvi gvÎ `yLvbv †PK
e¨vs‡K Dc¯’vwcZ n‡q‡Q|
3. 10,000 UvKvi GKLvwb cÖvc¨ †bvU e¨vs‡K 9,700
UvKvq evÆv Kiv nq| wKš‘y GwU bM`vb eB‡Z wejwUi
c~Y©g~j¨ wjwce× Kiv n‡q‡Q|
4. 7,500 UvKvi GKLvbv cÖ‡`q †bvU e¨vsK KZ©„K
cwi‡kvwaZ n‡q‡Q| wKš‘yy GwU bM`vb eB‡Z †jLv
nqwb|
5. cÖvc¨ wnmv‡ei wecix‡Z cÖvß †gvU 80,000 UvKvi
wZbLvbv †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡q‡Q
wKš‘yy Zb¥‡a¨ 30,000 UvKvi gvÎ GKLvbv †PK 31
7
2012 mv‡ji 31 wW‡m¤^i Zvwi‡L wbgœœwjwLZ Z_¨vewji mvnv‡h¨
iæwebvi wnmve ewn‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Ki:
1. 31 wW‡m¤^i 2012 mv‡ji Zvwi‡L e¨vsK weeiYx Abyhvqx e¨vsK Rgvi
DØ„Ë 10,800 UvKv Ges bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 51,100
UvKv|
2. mieivnKix‡`i eivei Bmy¨K…Z †gvU 50,000 UvKvi cuvPLvbv †P‡Ki
g‡a¨ 30,000 UvKvi gvÎ `yLvbv †PK e¨vs‡K Dc¯’vwcZ n‡q‡Q|
3. 10,000 UvKvi GKLvwb cÖvc¨ †bvU e¨vs‡K 9,700 UvKvq evÆv Kiv
nq| wKšÍy GwU bM`vb eB‡Z wejwUi c~Y©g~j¨ wjwce× Kiv n‡q‡Q|
4. 7,500 UvKvi GKLvbv cÖ‡`q †bvU e¨vsK KZ©„K cwi‡kvwaZ n‡q‡Q|
wKš‘y GwU bM`vb eB‡Z †jLv nqwb|
5. †µZv‡`i wbKU †_‡K cÖvß †gvU 80,000 UvKvi wZbLvbv †PK
Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡q‡Q| wKš‘y Zb¥‡a¨ 30,000 UvKvi gvÎ
GKLvbv †PK 31 wW‡m¤^‡ii c~‡e© e¨vsK KZ©„K Av`vq n‡q‡Q|
6. gvwjK Zvi wbR cÖ‡qvR‡b e¨vsK n‡Z 3,000 UvKv D‡Ëvjb K‡i‡Q
wKš‘y GwU bM`vb eB‡Z †jLv nqwb|
7. e¨vsK KZ…©K gÄyiK…Z my` 1,200 UvKv Ges Kwgkb eve`
avh©K…Z PvR© 700 UvKv bM`vb eB‡Z †jLv nqwb|
8
1. ‡WweU †g‡gv‡iÛvg †K
cÖ¯‘yZ K‡ib ?
M. Ki
KZ©„cÿ
L. e¨vsKvi
K.
AvgvbZKvix
N. wewbgq we‡ji
Avw`ó
2. NSF - e¨vsK Gi
cyY©iæc Kx
K. Not so fund
L. Not sufficient Fund
M. Non significant Fund
N. National statement of Fund
9
Accounting-0137 Chapter 3 Lecture 4

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Accounting-0137 Chapter 3 Lecture 4

  • 1.
  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqicÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 3. e¨vsKmgš^q weeiYx Z„Zxq-Aa¨vq ms‡kvwaZ †Ri c×w‡Z‡Z e¨vsK mgš^q weeiYx cÖ¯‘yZKi‡Z cvi‡e
  • 4. ব্যাংক সমন্বয় বববরণী প্রস্তুতেরপদ্ধবে: প্রচবিে পদ্ধবে বযএকক জের পদ্ধবে বয সনযেন পদ্ধে সাংত যবিেজেরপদ্ধবেবযউভয় জের পদ্ধবেবযআিুবনকপদ্ধবে
  • 5. সাংত যবিেপদ্ধবেতেব্যাংকসমন্বয়বববরণীপ্রস্তুতেরবনয়মযবিী: জে সকি দফয পযস ববির সযতে জেযগ এবাং ববতয়যগ করয িতয়তে বকন্তু নগদযন ববির সযতে জেযগ এবাং ববতয়যগ করয িয়বন, জস সকি দফয নগদযনববিরজেতররসযতে জেযগএবাংববতয়যগকরতেিতব।  জে সকি দফয নগদযন ববির সযতে জেযগ এবাং ববতয়যগ করয িতয়তে বকন্তু পযস ববির সযতে জেযগ এবাং ববতয়যগ করয িয়বন, জস সকিদফয পযস ববিরজেতররসযতেজেযগ এবাংববতয়যগকরতেিতব। নগদযনববিরজের নগদযনববির সাংত যবিেজের পযসববির সাংত যবিেজের পযসববিরজের
  • 6. 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L wbgœwjwLZ Z_¨vewji mvnv‡h¨ wg. †iRvi wnmve ewn‡Z e¨vsK mgš^q weeiYx cÖ¯‘yZ Ki| 1. 31 wW‡m¤^i 2012 Zvwi‡L e¨vsK weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë 10,800 UvKv Ges bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 51,100 UvKv| 2. cÖ‡`q wnmv‡ei Rb¨ Bmy¨K…Z †gvU 50,000 UvKvi cuvPLvbv †P‡Ki g‡a¨ 30,000 UvKvi gvÎ `yLvbv †PK e¨vs‡K Dc¯’vwcZ n‡q‡Q| 3. 10,000 UvKvi GKLvwb cÖvc¨ †bvU e¨vs‡K 9,700 UvKvq evÆv Kiv nq| wKš‘y GwU bM`vb eB‡Z wejwUi c~Y©g~j¨ wjwce× Kiv n‡q‡Q| 4. 7,500 UvKvi GKLvbv cÖ‡`q †bvU e¨vsK KZ©„K cwi‡kvwaZ n‡q‡Q| wKš‘yy GwU bM`vb eB‡Z †jLv nqwb| 5. cÖvc¨ wnmv‡ei wecix‡Z cÖvß †gvU 80,000 UvKvi wZbLvbv †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡q‡Q wKš‘yy Zb¥‡a¨ 30,000 UvKvi gvÎ GKLvbv †PK 31
  • 7. 7 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L wbgœœwjwLZ Z_¨vewji mvnv‡h¨ iæwebvi wnmve ewn‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Ki: 1. 31 wW‡m¤^i 2012 mv‡ji Zvwi‡L e¨vsK weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë 10,800 UvKv Ges bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 51,100 UvKv| 2. mieivnKix‡`i eivei Bmy¨K…Z †gvU 50,000 UvKvi cuvPLvbv †P‡Ki g‡a¨ 30,000 UvKvi gvÎ `yLvbv †PK e¨vs‡K Dc¯’vwcZ n‡q‡Q| 3. 10,000 UvKvi GKLvwb cÖvc¨ †bvU e¨vs‡K 9,700 UvKvq evÆv Kiv nq| wKšÍy GwU bM`vb eB‡Z wejwUi c~Y©g~j¨ wjwce× Kiv n‡q‡Q| 4. 7,500 UvKvi GKLvbv cÖ‡`q †bvU e¨vsK KZ©„K cwi‡kvwaZ n‡q‡Q| wKš‘y GwU bM`vb eB‡Z †jLv nqwb| 5. †µZv‡`i wbKU †_‡K cÖvß †gvU 80,000 UvKvi wZbLvbv †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡q‡Q| wKš‘y Zb¥‡a¨ 30,000 UvKvi gvÎ GKLvbv †PK 31 wW‡m¤^‡ii c~‡e© e¨vsK KZ©„K Av`vq n‡q‡Q| 6. gvwjK Zvi wbR cÖ‡qvR‡b e¨vsK n‡Z 3,000 UvKv D‡Ëvjb K‡i‡Q wKš‘y GwU bM`vb eB‡Z †jLv nqwb| 7. e¨vsK KZ…©K gÄyiK…Z my` 1,200 UvKv Ges Kwgkb eve` avh©K…Z PvR© 700 UvKv bM`vb eB‡Z †jLv nqwb|
  • 8. 8 1. ‡WweU †g‡gv‡iÛvg †K cÖ¯‘yZ K‡ib ? M. Ki KZ©„cÿ L. e¨vsKvi K. AvgvbZKvix N. wewbgq we‡ji Avw`ó 2. NSF - e¨vsK Gi cyY©iæc Kx K. Not so fund L. Not sufficient Fund M. Non significant Fund N. National statement of Fund
  • 9. 9