Bianca Beauchamp

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_gcÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqicÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|

3. e‡KqvwfwËK I bM`vbwfwËK
wnmveweÁvb
Accrual Basis and Cash Basis Accounting

4. বকেয়া ও নগদভিভিে লেনকদনগুকো ভিভিত েরকত পারকব।
Kvh©cÎ

5. e‡KqvwfwËK I bM`vbwfwËK
wnmveweÁvb
Accrual Basis and Cash Basis Accounting
e¨envwiK wnmveweÁv‡b e‡Kqv wfwËK wnmveweÁvb I bM`
wfwËK wnmveweÁvb c×wZ AbymiY Kiv nq| e‡Kqv wfwËK
wnmveweÁvb c×wZ n‡jv AvaywbK, weÁvbm¤§Z I
Av¯ÍR©vwZKfv‡e ¯^xK…Z GKwU c×wZ| KviY G c×wZ‡Z
e¨emv‡qi mwVK I mZ¨ cÖwZ”Qwe cÖwZdwjZ nq (GAAP
requires the use of accrual accounting because it presents a true
picture of a business’ economic activity during a given time
frame-IASB)| Z‡e bM`vb wfwËK wnmveweÁvb c×wZ
weÁvbm¤§Z bv n‡jI †QvU †QvU e¨emvq cÖwZôv‡b G
c×wZ AwaK cÖPwjZ I RbwcÖq|

6. bM` wfwËK wnmveweÁvb (Cash Basis
Accounting)
G c×wZ Abymv‡i Avq ZLbB wnmvefy³ Kiv n‡e hLb Zv
bM‡` cvIqv hv‡e Ges LiP wnmvefy³ Ki‡Z n‡e hLb Zv
bM‡` cwi‡kva Kiv n‡e| †mev MÖnY ev cÖ`v‡bi mgqKvj
GLv‡b we‡eP¨ bq| bM`wfwËK wnmvei¶Y c×wZ
wnmveweÁvb ¯^xK…Z Av`vqKiY bxwZ Ges Avq-e¨q
ms‡hvM bxwZi cwicš’x| ZvB G‡K weÁvbm¤§Z c×wZ
wn‡m‡e ¯^xK…wZ †`Iqv nq bv| AwR©Z Av‡qi UvKv hLb
MÖnY Kiv nq Ges e¨‡qi UvKv cwi‡kva Kiv nq ZLbB Zv
wnmvefz³ Kiv nq Ges Zvi wfwˇZ †gvU gybvdvi cwigvY
wbY©q Kiv nq| bM` wfwËK wnmvei¶Y K‡i †h Avw_©K
weeiYx cÖ¯—yZ Kiv nq Zvi †Kv‡bv Avš—R©vwZK
¯^xK…wZ _v‡K bv| d‡j GAAP (Generally Accepted Accounting Principles)

7. bM` wfwËK wnmveweÁvb (Cash Basis
Accounting)

8. Kvgvj wbg©vY cÖwZôvb GKwU weªR wbg©v‡Yi Pzw³ Ki‡jv|
Pzw³ Abyhvqx KvRwU mgvß Ki‡Z 1 eQi mgq jvM‡e Ges
KvR mgvwßi ci 20,00,000 UvKv Kvgvj wbg©vY cÖwZôvb
cv‡e| KvRwU m¤úbœ Ki‡Z Kvgvj wbg©vY cÖwZôvb †gvU
16,00,000 UvKv LiP n‡e|
2011 mv‡ji Rvbyqvwi gv‡mi 1 Zvwi‡L `vjvb wbgv‡Y©i KvR
ïi“ n‡jv Ges 2011 Gi 31 wW‡m¤^i wbgvY© m¤úbœ nq
wKš‘ wbg©vY Kv‡Ri 10,00,000 UvKv GLbI cwi‡kva Kiv
nqwb|
2011 mv‡ji wW‡m¤^i gv‡m Kvgvj wbgvY© cÖwZôvb
m¤ú~Y© UvKv †cj|
2012 mv‡ji wW‡m¤^i gv‡m Kvgvj wbgv©b cÖwZôvb
wbg©v‡Yi Kv‡Ri e‡Kqv A_© cwi‡kva Ki‡jv|

9. 9
1. g~jabKvh©c‡Îi †Kv_vq †`L‡bv nq ?
M. Avw_©K Ae¯’vi weeiYxi †Wwe‡U
L.wek`AvqweeiYxi †µwW‡U
K. wek` AvqweeiYx i†Wwe‡U
N.Avw_©K Ae¯’vi weeiYxi
†µwW‡U
2.weµqKvh©c‡Îi †Kv_vq†`Lv‡Znq?
K.wek`Avq weeiYxi †µwW‡U
L.wek`AvqweeiYxi †Wwe‡U
M. Avw_©KAe¯’vi weeiYxi †Wwe‡U
N.Avw_©KAe¯’vi weeiYxi †µwW‡U

10. ১০টি করে নগদভিভিক ও বরকয়াভিভিক ভিরে আনরব।