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স্বা
গ
ত
ম
†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqi cÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
wPÎ: GKZidv`vwLjv c×wZ
AvR‡KicvV †k‡l wkÿvw_iv
10.01 GKZidv `vwLjv c×wZ
Single Entry System †h wnmve c×wZ‡Z †jb‡`‡bi
ga¨w¯’Z `y‡Uv c‡¶i g‡a¨ KLbI GKwU c¶‡K wnmv‡ei ewn‡Z
wjwce× Kiv nq, KLbI `ywU c¶‡K wjwce× Kiv nq; Avevi
†Kv‡bv †Kv‡bv †¶‡Î †jb‡`‡bi ga¨w¯’Z `yBwU c‡¶i
†Kv‡bvwUB wnmv‡ei eB‡Z wjwce× Kiv nq bv, †m c×wZ‡K
GKZidv `vwLjv c×wZ e‡j|
GKZidv `vwLjv c×wZ
Single Entry System
†h wnmve c×wZ‡Z †jb‡`‡bi ga¨w¯’Z `y‡Uv
c‡¶i g‡a¨ KLbI GKwU c¶‡K wnmv‡ei ewn‡Z
wjwce× Kiv nq, KLbI `ywU c¶‡K wjwce× Kiv
nq; Avevi †Kv‡bv †Kv‡bv †¶‡Î †jb‡`‡bi
ga¨w¯’Z `yBwU c‡¶i †Kv‡bvwUB wnmv‡ei
eB‡Z wjwce× Kiv nq bv, †m c×wZ‡K GKZidv
`vwLjv c×wZ e‡j|
প্রারম্ভিক ও সমাপম্ভি মূলধি ম্ভির্ণয়
মূলধন ওদায় প্রারম্ভিক
টাকা
সমাপম্ভন
টাকা
সম্পম্ভি প্রারম্ভিক
টাকা
সমাপম্ভন
টাকা
প্রদেয়ম্ভিসাব
প্রদেয়নিাট
ব্াাংক জমাম্ভতম্ভরক্ত
ঋি
বদকয়াখরচ
মূলধন(সম্পম্ভিও দায়য়র পার্থকয)
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
িাদতিগে
ব্াাংদক জমা
প্রাপ্ ম্ভিসাব
প্রাপ্ নিাট
অম্ভিম খরচ
সমাপিী মজুে পি্
ম্ভবম্ভিদয়াগ
আসবাবপত্র
যন্ত্রপাম্ভত
োলািদকাঠা
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳
৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳
সম্পম্ভিওদায় প্রারম্ভিকজের সমাপনীজের
ম্ভবম্ভিদয়াগ ১০,০০০
োলািদকাঠা ২০,০০০
আসবাবপত্র ৫,০০০
ঋি ১০,০০০
ঋিপত্র ১২,০০০
িাদতিগে ৩৪০০
প্রদেয়নিাট ১২০০
ব্াাংকজমা ২০,০০০
অম্ভিমখরচ ৩,০০০
বদকয়াআয় ৪,৫০০
মজুে পি্ ২,০০০
wb‡¤œi wnmve¸‡jv †_‡K
g~jab wbY©q Ki|
8
K
1.GKZidv`vwLjv c×wZi†KvbwUmyweav?
M. GLv‡b GKZidv I `yZidvDfq c×wZi cÖ‡qvM Kiv hv
L.wnmveKvj †k‡l mwVK Avw_©K djvdj Rvbv hvq
K.Avw_©K Ae¯’vwbY©‡qi †¶‡ÎGKwUDchy³ c×wZ
N. G c×wZ‡Zwnmvei¶‡Y`¶ wnmvei¶‡KicÖ‡qvRb†Bb
Accounting 0137 chapter 10 lecture 1
Accounting 0137 chapter 10 lecture 1

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Accounting 0137 chapter 10 lecture 1

  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqi cÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 5. 10.01 GKZidv `vwLjv c×wZ Single Entry System †h wnmve c×wZ‡Z †jb‡`‡bi ga¨w¯’Z `y‡Uv c‡¶i g‡a¨ KLbI GKwU c¶‡K wnmv‡ei ewn‡Z wjwce× Kiv nq, KLbI `ywU c¶‡K wjwce× Kiv nq; Avevi †Kv‡bv †Kv‡bv †¶‡Î †jb‡`‡bi ga¨w¯’Z `yBwU c‡¶i †Kv‡bvwUB wnmv‡ei eB‡Z wjwce× Kiv nq bv, †m c×wZ‡K GKZidv `vwLjv c×wZ e‡j| GKZidv `vwLjv c×wZ Single Entry System †h wnmve c×wZ‡Z †jb‡`‡bi ga¨w¯’Z `y‡Uv c‡¶i g‡a¨ KLbI GKwU c¶‡K wnmv‡ei ewn‡Z wjwce× Kiv nq, KLbI `ywU c¶‡K wjwce× Kiv nq; Avevi †Kv‡bv †Kv‡bv †¶‡Î †jb‡`‡bi ga¨w¯’Z `yBwU c‡¶i †Kv‡bvwUB wnmv‡ei eB‡Z wjwce× Kiv nq bv, †m c×wZ‡K GKZidv `vwLjv c×wZ e‡j|
  • 6. প্রারম্ভিক ও সমাপম্ভি মূলধি ম্ভির্ণয় মূলধন ওদায় প্রারম্ভিক টাকা সমাপম্ভন টাকা সম্পম্ভি প্রারম্ভিক টাকা সমাপম্ভন টাকা প্রদেয়ম্ভিসাব প্রদেয়নিাট ব্াাংক জমাম্ভতম্ভরক্ত ঋি বদকয়াখরচ মূলধন(সম্পম্ভিও দায়য়র পার্থকয) ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ িাদতিগে ব্াাংদক জমা প্রাপ্ ম্ভিসাব প্রাপ্ নিাট অম্ভিম খরচ সমাপিী মজুে পি্ ম্ভবম্ভিদয়াগ আসবাবপত্র যন্ত্রপাম্ভত োলািদকাঠা ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳ ৳৳৳
  • 7. সম্পম্ভিওদায় প্রারম্ভিকজের সমাপনীজের ম্ভবম্ভিদয়াগ ১০,০০০ োলািদকাঠা ২০,০০০ আসবাবপত্র ৫,০০০ ঋি ১০,০০০ ঋিপত্র ১২,০০০ িাদতিগে ৩৪০০ প্রদেয়নিাট ১২০০ ব্াাংকজমা ২০,০০০ অম্ভিমখরচ ৩,০০০ বদকয়াআয় ৪,৫০০ মজুে পি্ ২,০০০ wb‡¤œi wnmve¸‡jv †_‡K g~jab wbY©q Ki|
  • 8. 8 K 1.GKZidv`vwLjv c×wZi†KvbwUmyweav? M. GLv‡b GKZidv I `yZidvDfq c×wZi cÖ‡qvM Kiv hv L.wnmveKvj †k‡l mwVK Avw_©K djvdj Rvbv hvq K.Avw_©K Ae¯’vwbY©‡qi †¶‡ÎGKwUDchy³ c×wZ N. G c×wZ‡Zwnmvei¶‡Y`¶ wnmvei¶‡KicÖ‡qvRb†Bb