1. Various transactions involving sales and purchases of goods and services are recorded including sales of goods for Tk. 10,000, Tk. 20,000, Tk. 15,000 and Tk. 25,000. Receipts and payments are recorded in respective accounts. 2. Further transactions include sale of goods using a promissory note for Tk. 20,000, collection of Tk. 25,000 against earlier sale, payment received of Tk. 10,000 from a customer along with the promissory note deposited in the bank. 3. Expenses recorded include sale return of Tk. 1,000, trade expenses of Tk. 2,000, return of goods to supplier for Tk. 1,

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

3. লেনদেনসংঘটিতহদে
লেনদেনলেলিবদ্ধ করাহদে
লহসাদবরবইসমূহ

4. wnmv‡ei eBmg~n

5. 5

6. এই িাঠ লেদক লিক্ষােীরা –
 সাধারন জাদবোর বযবহালরক প্রদ াগ সম্পদকে জানদত িারদব।
• wnmveweÁvb cÖ_g cÎ – Aa¨vq : 2
6

7. ১।
7
1. bM‡` cY¨ weµq 10,000 UvKv|
2. av‡i cY¨ weµq 20,000 UvKv|
3. Kvgv‡ji wbKU cY weµq 15,000 UvKv|
4. RvwK‡ii wbKU bM‡` cY¨ ¨ weµq 25,000 UvKv|

8. ১।
8
µ.bs cÖwZwµqv Rv‡e`v L.c„ †WweU (UvKv) †µwWU
1
m¤ú` e„w×

(bM`)
bM`vb wnmve †WweU
weµq wnmve †µwWU
(bM‡` cY¨ weµq 10,000 UvKv)
10,000
10,000
ivR¯^ e„w×

(weµq)
2
m¤ú` e„w×

(cÖvc¨ wnmve)
cÖvc¨ wnmve †WweU
weµq wnmve †µwWU
(av‡i cY¨ weµq 20,000 UvKv)
20,000
20,000
ivR¯^ e„w×
(weµq)
3
m¤ú` e„w×
(cÖvc¨ wnmve)
cÖvc¨ wnmve-Kvgvj
weµq wnmve †µwWU
(Kvgv‡ji wbKU cY¨ weµq 15,000 UvKv|
15,000
15,000
ivR¯^ e„w×
(weµq)
4
m¤ú` e„w×
(bM`)
bM`vb wnmve †WweU
weµq wnmve †µwWU
(RvwK‡ii wbKU bM‡` cY¨ weµq 25,000
25,000
25,000

9. ১।
9
6. ¯^xK…Z we‡ji gva¨‡g cY¨ weµq 20,000 UvKv|
7. cY weµq K‡i 25,000 UvKvi µm †PK cvIqv †Mj|
8. Kvgv‡ji wbKU cY¨ weµq K‡i 10,000 UvKvi †PK cvIqv †Mj
Ges †PKwU m‡½ m‡½ e¨vs‡K Rgv †`Iqv nj|
9. webv gybvdvq cY¨weµq 2,000 UvKv|
10. gvwjK KZ…©K weµq g~‡j¨ cY¨ D‡Ëvjb 2,000 UvKv|

10. ১।
10
6
m¤ú` e„w× 
(cÖvc¨ wej)
cÖvc¨ †bvU wnmve
weµq wnmve †µwWU
(¯^xK…Z we‡ji gva¨‡g/cÖvc¨
weµq 20,000 UvKv)
20,000
20,000
ivR¯^ e„w× 
(weµq)
7
m¤ú` e„w× 
(e¨vsK)
e¨vsK wnmve †WweU
weµq wnmve †µwWU
(cY¨ weµq K‡i 25,000 UvKvi µm
25,000
25,000
ivR¯^ e„w× 
(weµq)

11. ১।
11
8
m¤ú` e„w×
(e¨vsK)
e¨vsK wnmve †WweU
weµq wnmve †µwWU
(Kvgv‡ji wbKU cY¨ weµq K‡i 10,000
cvIqv †Mj Ges †PKwU m‡½ m‡½
nj)
10,000
10,000
ivR¯^ e„w×

(weµq)
9
m¤ú` e„w×
(bM`)
bM`vb wnmve
µq wnmve
(webv gybvdvq cY¨ weµq 2,000
2,000
2,000
LiP n«vm

(µq)

12. ১।
12
10
D‡Ëvjb e„w×

D‡Ëvjb wnmve
weµq wnmve
(gvwjK KZ…©K weµq g~‡j¨
2,000
2,000
ivR¯^ e„w×

(weµq)
11
LiP e„w×

(gRywi)
gRywi wnmve
weµq wnmve
(kªwg‡Ki gRywi cÖ`vb
UvKvi cY¨ †`Iqv nj|)
500
500
ivR¯^ e„w×

(weµq)

13. ১।
13
11. kªwg‡Ki gRywi eve` weµqg~‡j¨ 500 UvKvi cY¨ †`Iqv nj|
12. †gmvm© Avkivd dvwb©kvm© 10,000 UvKvq GKwU
†Uwej weµq K‡i|
13. Rv‡f` Kw¤úDUvm© 30,000 UvKvi GKwU Kw¤úDUvi
weµq K‡i|

14. ১।
14
12
m¤ú` e„w×

(bM`)
bM`vb wnmve
weµq wnmve
(†gmvm© Avkivd
UvKvq GKwU †Uwej weµq
10,000
10,000
ivR¯^ e„w×

(weµq)
13
m¤ú` e„w×
(bM`)
bM`vb wnmve
weµq wnmve
(Rv‡f` Kw¤úDUvm© 30,000
GKwU Kw¤úDUv‡i weµq
30,000
30,000
ivR¯^ e„w×

(weµq)

15. 15
6| weµq †diZ msµvš—†jb‡`b:
1. cY¨ †diZcvIqv †Mj 1,000 UvKv|
2. Avš—t‡diZ 2,000 UvKv|
3. wbgœgv‡bi c‡Y¨iRb¨ †µZvKZ…©K1,000 UvKvi cY¨ †diZ cvVvq|
4. Pvwn`v gvwdK/digv‡qk †gvZv‡eKcY¨ mieivn bv nIqvq †µZv2,000 UvKvi cY¨ †diZ cvVvq|
5. AvKv‡ki wbKUbM‡` weµqK…Zc‡Y¨i200 UvKv†diZG‡m‡Q|
6. av‡iweµqK…Z c‡Y¨i1,000 UvKvi cY¨ †diZ G‡m‡Q|

16. 16
µ.bs cÖwZwµqv Rv‡e`v
L.
c„.
†WweU
(UvKv)
†µwWU
(UvKv)
1
ivR¯^ n«vm

(weµq †diZ)
weµq †diZ wnmve †WweU
cÖvc¨ wnmve †µwWU
( cY¨ †diZcvIqv †Mj 1,000 UvKv)
1,000
1,000
m¤ú` n«vm

(cÖvc¨wnmve)
2
ivR¯^ n«vm

(weµq †diZ)
weµq †diZ wnmve †WweU
cÖvc¨ wnmve †µwWU
( Avš—t‡diZ 2,000 UvKv)
2,000
2,000
m¤ú` n«vm

(cÖvc¨wnmve)

17. 17
3
ivR¯^ n«vm

(weµq †diZ)
weµq †diZ wnmve †WweU
cÖvc¨ wnmve †µwWU
(wbægv‡bi c‡Y¨iRb¨ †µZv KZ…©K
1,000 UvKvi cY¨ †diZ cvVvq|
1,000
1,000
m¤ú` n«vm

(cÖvc¨wnmve)
4
ivR¯^ n«vm

(weµq †diZ)
weµq †diZ wnmve †WweU
cÖvc¨ wnmve †µwWU
(Pvwn`v gvwdK/ digv‡qk †gvZv‡eK
cY¨ mieivn bv nIqv †µZv 2,000 UvKvi
cY¨ †diZ)
2,000
2,000
m¤ú` n«vm

(cÖvc¨wnmve)

18. 18
5
ivR¯^ n«vm

(weµq †diZ)
m¤ú` n«vm 
(bM`vb)
weµq†diZ wnmve †WweU
bM`vbwnmve †µwWU
(AvKv‡ki wbKU bM‡` weµqK…Z 200
UvKvicY¨ †diZ G‡m‡Q)
200
200
6
ivR¯^ n«vm

(weµq †diZ)
weµq †diZ wnmve †WweU
cÖvc¨ wnmve †µwWU
(av‡i weµqK…Z cY¨ 1,000 UvKv †diZ
G‡m‡Q)
1,000
1,000
m¤ú` n«vm 
(cÖvc¨)

19. ১।
19
1. AvmevecÎ µq 10,000 UvKv|
2. hš¿cvwZ µq 20,000 UvKv|
3. gvwj‡Ki e¨w³MZ Mvox hv Kvievi‡K cÖ`vb 1,00,000 UvKv|
4. KjKâv µq 10,000 UvKv, hvi cwienb e¨q 1,000 UvKv, ms¯’vcb
e¨q 500 UvKv, Avg`vbx ïé 200 UvKv|
5. hš¿cvwZ ms¯’vcb e¨q 500 UvKv cÖ`vb Kiv nj|

20. ১।
20
µ.
bs
cÖwZwµqv Rv‡e`v
L.
c„.
†WweU UvKv †µwWU UvKv
1
m¤ú` e„w×
(AvmevecÎ)
AvmevecÎ wnmve †WweU
bM`vb wnmve †µwWU
(AvmevecÎ µq 10,000 UvKv)
10,000
10,000
m¤ú` n«vm
(bM`)
2
m¤ú` e„w×
(hš¿cvwZ )
hš¿cvwZ wnmve †WweU
bM`vb wnmve †µwWU
(hš¿cvwZ µq 20,000 UvKv)
20,000
20,000
m¤ú` n«vm
(bM` )
3
m¤ú` e„w×
(gUi Mvwo )
gUi Mvwo wnmve †WweU
g~jab wnmve †µwWU
(gvwj‡Ki e¨w³MZ Mvox hv Kvievi‡K cÖ`vb 1,00,000
1,00,000
1,00,000
g~jab e„w×
(g~jab)
4
m¤ú` e„w×
(hš¿cvwZ)
hš¿cvwZ wnmve †WweU
bM`vb wnmve †µwWU
(KjKâv µq 10,000 UvKv, hvi cwienb e¨q 1,000 UvKv,
Avg`vbx ïé 200 UvKv)
11,700
11,700
m¤ú` n«vm
(bM`)
5
m¤ú` e„w×
(hš¿cvwZ)
hš¿cvwZ wnmve †WweU
bM`vb wnmve †µwWU
(hš¿cvwZ ms¯’vcb e¨q 500 UvKv cÖ`vb Kiv nj)
500
500
m¤ú` n«vm
(bM`)

21. ১।
21
1. cY¨ †diZ cvIqv †Mj 1,000 UvKv|
2. Avš—t‡diZ 2,000 UvKv|
3. wbgœgv‡bi c‡Y¨i Rb¨ †µZv KZ…©K 1,000 UvKvi cY¨ †diZ cvVvq|
4. Pvwn`v gvwdK/ digv‡qk †gvZv‡eK cY¨ mieivn bv nIqvq †µZv 2,000 UvKvi
cY¨ †diZ cvVvq|

22. C Cambrian Publications. 2013Cambrian Publications
দলীয়
কাজঃ
22
1| jvqÝ K¬ve Ae XvKv Bg‡cwiqv‡ji 2013 mv‡ji Rvbyqvwi gv‡m wb‡gœœv³
†jb‡`b msNwUZn‡q‡Q|
Rvbyqvwi:
1 50 UvKv K‡i200 m`‡m¨iPuv`v cvIqv †Mj|
2 weMZeQ‡ii e‡Kqv Puv`v 200 UvKv Av`vq n‡q‡Q|
3 3 Rb m`m¨50 UvKv K‡i2009 mv‡ji Puv`v AwMÖg cÖ`vb K‡i‡Q|
4 mwP‡eim¤§vbx cÖ`vb Kivnj1,000 UvKv|
5 AvmevecÎ µq Kiv nj2,500 UvKv|

23. C Cambrian Publications. 2013Cambrian Publications
দলীয়
কাজঃ
23
6 bvU¨vwfb‡qiRb¨ cÖ`vb Kiv nj8,000 UvKv|
7 bvU¨vwfb‡qiwU‡KU weµq K‡i12,000 UvKv cvIqv †Mj|
8 i³`vb Kg©m~Pxi Rb¨ e¨qKiv nj 10,000 UvKv|
9 Aby`vb wnmv‡e cvIqv †Mj 50,000 UvKv|
10 †Rjv MfY©‡ii Znwe‡jPuv`v cÖ`vb 20,000 UvKv|
11 eb¨vZ©‡`imvnvh¨ cÖ`v‡bi Rb¨ cÖvß Znwej1,00,000 UvKv|
12 eb¨vZ©‡`iRb¨ mvnvh¨ cÖ`vb 80,000 UvKv|
13 cyivZb Le‡ii KvMRweµq 2,000 UvKv|

24. C Cambrian Publications. 2013Cambrian Publications
দলীয়
কাজঃ
24
KiYxq:
K. Rvbyqvwi 1 †_‡K 4 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Y cÖfve †`LvI|
L. 5 †_‡K 9 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI|
M. 9 †_‡K 13 Zvwi‡Li†jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI|

26. 26