1. The document discusses various types of journals used in accounting and provides examples of journal entries related to starting a business, transactions made during operating a business, and contributions received. 2. Specifically, it provides a sample journal entry for Mr. Bijoy when he started his business with Tk. 100,000 and the various transactions he made throughout the month including purchases, sales, payments to suppliers, wages paid, and advertising expenses. 3. It also provides examples of general journal entries related to starting a business with different initial contributions and investments in assets, liabilities, and inventory.

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
†gv. mvdv‡qZ†nv‡mb
mnKvwi Aa¨vcKwnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
Dc¯’vcbvq:

3. লেনদেনসংঘটিতহদে
লেনদেনলেলিবদ্ধ করাহদে
লহসাদবরবইসমূহ

4. wnmv‡ei eBmg~n

5. mvaviY Rv‡e`vi ee¨nvwiK cÖ‡qvM Ki‡Z cvi‡e

6. wg. bvwej 1,00,000 UvKv g~jab wb‡q 2012 mv‡ji 1 Rvbyqvwi
Zvwi‡L e¨emvq Avi¤¢ Ki‡jb| H gv‡m Zuvi e¨emv‡q wbgœwjwLZ
†jb‡`b¸‡jv n‡qwQj:
2012
Rvbyqvwi-1 UvKv
RbZv e¨vs‡K wnmve †Lvjv n‡jv 10,000
Ó 3 Avjgvwi µq Kiv n‡jv 7,000
Ó 5 mvjgv‡bi wbKU n‡Z bM‡` cY¨ µq 9,000
Ó 7 gvgy‡bi wbKU n‡Z cY¨ µq 5,000
Ó 9 kvwg‡gi wbKU bM‡` weµq 8,000
Ó 10 Kvjv‡gi wbKU gvj weµq 20,000
Ó 12 dvwng‡K cÖ`Ë n‡jv 5,000
Ó 20 fvov cÖ`Ë n‡jv 3,000
Ó 21 weÁvcb eve` cÖ`Ë n‡jv 6,000
Ó 25 †eZb †P‡Ki gva¨‡g cÖ`Ë n‡jv 5,500
wg.bvwej Gi eB‡Z Rv‡e`v †`LvI|
wewfbœ cÖKvi Rv‡e`vi aviYv I
Rv‡e`v cÖ¯—yZKiY
Concept of Various Journals and its Preparation

7. সমাধানঃ
ZvwiL weeiY
L.
c„.
†WweU
(UvKv)
†µwWU
(UvKv)
2012
Rvbyqvw
i-1
bM`vb wnmve
†WweU
g~jab wnmve †µwWU
(†h‡nZz wg. bvwej bM` UvKv wb‡q e¨emv
Avi¤¢ Kij|)
1,00,000 1,00,000
Ó - 1 RbZv e¨vsK wnmve †WweU
bM`vb wnmve †µwWU
(†h‡nZz RbZv e¨vs‡K wnmve †Lvjv n‡jv|)
10,000
10,000
Ó- 3 AvmevecÎ wnmve †WweU
bM`vb wnmve †µwWU
(†h‡nZz Avjgvwi µq Kiv n‡jv|)
7,000
7,000
Ó - 5 µq wnmve †WweU
bM`vb wnmve †µwWU
(†h‡nZz bM‡` gvj µq Kiv n‡jv|)
9,000
9,000
wg. bvwej
Rv‡e`v

8. Ó 7 µq wnmve †WweU
gvgyb wnmve †µwWU
(†h‡nZz gvgy‡bi wbKU n‡Z av‡i
cY¨ µq Kiv n‡jv|)
5,000
5,000
Ó 9 bM`vb wnmve †WweU
weµq wnmve †µwWU
(†h‡nZz bM‡` gvj weµq Kiv n‡jv)
8,000
8,000
Ó 10 Kvjvg wnmve †WweU
weµq wnmve †µwWU
(†h‡nZz Kvjv‡gi wbKU av‡i gvj
weµq Kiv n‡jv|)
20,000
20,000
Ó 12 dvwng wnmve †WweU
bM`vb wnmve †µwWU
(†h‡nZz dvwng‡K cÖ`Ë n‡jv|)
5,000
5,000
সমাধানঃ

9. Ó 20 fvov wnmve †WweU
bM`vb wnmve †µwWU
(†h‡nZz fvov cÖ`Ë n‡jv|)
3,000
3,000
Ó 21 weÁvcb wnmve †WweU
bM`vb wnmve †µwWU
(†h‡nZz weÁvcb LiP cÖ`Ë
n‡jv|)
6,000
6,000
Ó 25 †eZb wnmve †WweU
e¨vsK wnmve †µwWU
(†h‡nZz †P‡Ki gva¨‡g †eZb
cÖ`Ë n‡jv|)
5,500
5,500
সমাধানঃ

10. ১।
10
mvaviY Rv‡e`v (e¨envwiK D`vniY)
1| g~jab msµvš— Rv‡e`v:
1. Rbve Avmv` bM` 50,000 UvKv wb‡q e¨emvq Avi¤¢ Ki‡jb|
2. Rbve AvivdvZ 20,000 UvKv bM`, 25,000 UvKvi AvmevecÎ, 2,000
UvKvi cY¨ `ªe¨ I 1,000 UvKvi hš¿cvwZ wb‡q e¨emvq ïi“ Ki‡jb|
3. Rbve mvwKj bM` 50,000 UvKv, 10,000 UvKvi AvmevecÎ, 20,000
UvKvi FY I wbR Rwg n‡Z Drcvw`Z 5,000 UvKvi cY¨ wb‡q e¨emvq ïi“
Ki‡jb|
4. Rbve ivwKeyj Zvi e¨w³MZ gUi Mvwo bM` 10,00,000 UvKvq weµq K‡i
8,00,000 UvKv w`‡q Kvievi ïi“ Ki‡jb|

11. 11
µ.bs cÖwZwµqv Rv‡e`v
L.
c„.
†WweU
(UvKv)
†µwWU
(UvKv)
1
m¤ú`e„w×
(bM`)
bM`vbwnmve †WweU
g~jabwnmve †µwWU
(RbveAvmv` bM` 50,000UvKvwb‡qe¨emvqAvi¤¢Ki‡jb)
50,000
50,000
g~jab e„w× 
(g~jab)
2
m¤ú`e„w× 
(bM`)
bM`vbwnmve †WweU
AvmevecÎwnmve †WweU
µqwnmve †WweU
hš¿cvwZwnmve †WweU
g~jab wnmve †µwWU
(Rbve AvivdvZ 20,000 UvKv bM`, 25,000 UvKvi AvmevecÎ 2,000
UvKvi cY¨ `ªe¨ I 1,000UvKvihš¿cvwZwb‡qe¨emvqïi“Ki‡jb)
20,000
25,000
2,000
1,000
48,000
m¤ú`e„w× 
(AvmevecÎ)
LiPe„w× 
(µq)
m¤ú`e„w× 
(hš¿cvwZ)
g~jab e„w× 
(g~jab)

12. 12
3
m¤ú` e„w× 
(bM`)
bM`vbwnmve †WweU
AvmevecÎwnmve †WweU
µqwnmve †WweU
g~jab wnmve †µwWU
FY wnmve †µwWU
(Rbve mvwKj bM` 50,000 UvKv, 10,000 UvKvi
AvmevecÎ, 20,000 UvKvi FY I 5,000 UvKvi wbR Rwg
n‡ZDrcvw`Z cY¨ wb‡qe¨emvqïi“ Ki‡jb)
70,000
10,000
5,000
65,000
20,000
m¤ú` e„w× 
(AvmevecÎ)
LiPe„w× 
(µq)
g~jab e„w× 
(g~jab)
`vq e„w× 
(FY)
4
m¤ú`e„w× 
(bM`)
bM`vbwnmve †WweU
g~jab wnmve †µwWU
(Rbve ivwKeyj Zvi e¨w³MZ gUi Mvwo bM` 10,00,000
UvKvqweµqK‡i8,00,000UvKvw`‡qKvievi ïi“ Ki‡jb)
8,00,000
8,00,000
g~jab e„w× 
(g~jab)

13. 13
5. Rbve †njvj Zvi e¨w³MZ e¨envh© Mvwo; hvi g~j¨ 2,00,000 UvKv Kviev‡ii
e¨env‡iiRb¨ ¯’vqxfv‡e cÖ`vb Ki‡jb|
6. Kviev‡iibM` A‡_©i ¯^íZviRb¨ gvwjK Zvi e¨w³MZZnwej †_‡K Kviev‡ii
kªwgK‡`i10,000 UvKv †eZb cÖ`vb Ki‡jb|
7. e¨w³MZZnwej †_‡K 5,000 UvKv I e¨w³MZgUimvB‡Kj weµqje× mgy`q A_©
5,000 UvKv w`‡q Kviev‡ii Rb¨ AvmevecÎ µq Kiv nj|
8. wg. Kvgvj Kviev‡i 50,000 UvKv AwZwi³ g~jab mieivn Ki‡jb|

14. 14
5
m¤ú` e„w× 
(gUiMvwo)
gUiMvwo wnmve †WweU
g~jabwnmve †µwWU
(Rbve †njvj Zvi e¨w³MZ e¨envh© Mvwo hvi g~j¨ 2,00,000
UvKv Zv wZwb Kviev‡ii e¨env‡ii Rb¨ ¯’vqx fv‡e cÖ`vb
Ki‡jb)
2,00 000
2,00,000
g~jab e„w×

(g~jab)
6
LiP e„w× 
( †eZb)
†eZb wnmve †WweU
g~jab wnmve †µwWU
(Kviev‡ii bM` A‡_©i ¯^íZvi Rb¨ gvwjK Zvi e¨w³MZ Znwej
†_‡K Kviev‡ii kªwgK‡`i10,000 UvKv†eZbcÖ`vbKi‡jb)
10,000
10,000
g~jab e„w×

(g~jab)

15. 15
7
m¤ú` e„w× 
(AvmevecÎ)
AvmevecÎ wnmve †WweU
g~jab wnmve †µwWU
(e¨w³MZ Znwej †_‡K 5000 UvKv I
e¨w³MZ gUi mvB‡Kj weµqj× mgy`q A_©
5,000 UvKv w`‡q Kviev‡ii Rb¨ AvmevecÎ
µq Kivnj)
10,000
10,000
g~jab e„w× 
(g~jab)
8
m¤ú` e„w× 
(bM`)
bM`vbwnmve †WweU
g~jab wnmve †µwWU
(wg. Kvgvj Kviev‡i 50,000 UvKv AwZwi³
g~jab mieivn Ki‡jb)
50,000
50,000

16. দলীয় কাজঃ
16
িৃষ্ঠা ৪ এরঃ ২
িৃষ্ঠা ৬ এর ৩
িৃষ্ঠা ৭ এর ৪

18. বালির কাজঃ
18

19. 19