1. The document provides details of various transactions recorded by an accounting firm in Bangladesh from July to December 2013. 2. It lists transactions such as sales, purchases, expenses, receipts from debtors, payments to creditors, wages paid to employees, bank deposits and withdrawals, and more. 3. The transactions are recorded along with their dates and amounts in taka, with the goal of preparing income statements from the accounting records for the periods July 1-18, 2013 and July 20-31, 2013.

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3. লেনদেনসংঘটিতহদে
লেনদেনলেলিবদ্ধ করাহদে
লহসাদবরবইসমূহ

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BOOKS OF ACCOUNTS
6
এই িাঠ লেদক লিক্ষােীরা –
 3ঘরা নগোন বইদের বযবহালরক প্রদোগ সম্পদকে জানদত িারদব।

7. 7
13| 2013 mv‡ji1 GwcÖj †eexinv‡Z bM` 75,600UvKv I 26,400UvKv e¨vsKRgvi †µwWU e¨v‡jÝwQj| D‡jwLZgv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jvwbgœiƒc:
2013
GwcÖj-2 20,000UvKvicY¨5%evÆvqµqK‡i12,000UvKvbM‡`I6,000UvKv†P‡KcÖ`vbKivn‡jv|
3 1,700 UvKv Øviv GKwU ˆe`y¨wZKcvLv µq K‡i90 UvKv Øviv Zv Awd‡m jvMv‡bv n‡jv|
4 37,000 UvKvi cY¨ 10% evÆvq weµq K‡i18,000 UvKv bM‡` 7,000 UvKvi cÖvc¨ †bvU Ges Aewkó UvKvi GKwU †PK cvIqv †Mj|
5 2 Zvwi‡L cÖ`Ë †PKwU e¨vsKKZ©„K cÖZ¨vL¨vZn‡jv|
6 bM`I†P‡K21,000UvKvI7,000UvKviGKwUcÖvc¨†bvUAv`v‡qiRb¨e¨vs‡KRgv†`qv n‡jv|
7 cÖviw¤¢K e¨vsK RgvwZwi‡³iGK cÂgvsk e¨vs‡KRgv †`qv n‡jv|
8 e¨vsKKZ©„KRxeb wegvi wcÖwgqvg2,300UvKv cÖ`vb Kiv n‡jv|
9 webvi wbKU n‡Z 8,500 UvKv cvIbvi cwie‡Z© 6,500 UvKv bM‡` Ges 2,000 UvKvi GKwU †PK †c‡q Av`v‡qi Rb¨ e¨vs‡KRgv †`qv n‡jv|
10 Kg©Pvix bvwQg†K Awd‡mi cÖ‡qvR‡b 3,200 UvKvi †PK D‡Ëvjb Ki‡Z†`qv n‡jv|
11 6 Zvwi‡Li RgvK…Z cÖvc¨ †bvUwU cÖZ¨vL¨vZn‡jv|
12 evwoevoveve`6,700UvKvcÖ`vbKivn‡jv|(1/3Askgvwj‡Kie¨w³MZevm¯’v‡biRb¨e¨eüZ)
15 Abv`vqx cvIbv avh© Kiv n‡jv 1,200 UvKv|
17 Rbve †mv‡n‡ji wbKU 30,000 UvKvi cY¨ weµq Kiv n‡jv|
20 Avex‡ii wbKU n‡Z 23,000 UvKv cvIbvi cwie‡Z© 22,500 UvKvi †PK †c‡q ZLbB evwài 24,000 UvKv cvIbvi wb®úwˇZ cÖ`vb Kiv n‡jv|
21 e¨vs‡Kigva¨‡g†kqviµq Kiv n‡jv 9,000 UvKv|
23 ivwà A¨vÛm‡ÝiwbKU n‡Z cY¨ µq 11,000 UvKv|
25 cY¨ µq av‡i 6,000 UvKv, cwienb LiP †`qv n‡jv 700 UvKv|
28 weÁvcb eve` 8,00 UvKv bM‡` Ges †eZb eve` 4,300 UvKvi †PK †`qv n‡jv|
29 ivwR‡eiwbKU 6,000 UvKv cvIbvi 5,600 UvKv mivmwie¨vs‡KRgv w`jGes Aewkó UvKv Kz-FY wnmv‡e avh© Kiv n‡jv|
30 RgvwZwi³D‡Ëvj‡bi Dci e¨vsK550UvKv my` PvR© Kij|
31 nv‡Z bM` DØ„‡Ëi 1/2 Ask e¨vs‡KRgv†`qv n‡jv|
DËi: nv‡Z bM` 30,530 UvKv; e¨vsKRgvi DØ„Ë 13,130 UvKv|

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9. ১।
12| †gmvm© Awjb Gi wbgœwjwLZ †jb‡`b¸‡jv n‡Z GKLvbv wZbNiv bM`vb eB cÖ¯‘Z Ki:
2013
Rvby-1nv‡Z bM` 9,000 UvKv, e¨vsK DØ„Ë 8,000 UvKv|
1 7,300 UvKvi cY¨ 7,000 UvKvq µq Kiv nj|
4 kIK‡Zi wbKU 10,500 UvKvi cY¨ 500 UvKv evÆvq bM‡` weµq Kiv nj|
5 jf¨vsk bM‡` cvIqv †Mj 500 UvKv|
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Aewkó UvKv †P‡K cvIqv †Mj|
9 GKRb Awdm Kg©Pvixi †eZb 2,000 UvKv gvwjK wbR¯^ Znwej n‡Z cwi‡kva Kij|
10 bexi KvQ †_‡K bM` cÖvwß 9,000 UvKv| bM` evÆv 10%|
14 bM` weµq 10,000 UvKv hvi Dci 15% f¨vU Av`vq Ges miKvwi †KvlvMv‡i Rgv`vb|
15 Rbve †mŠif n‡Z 2,000 UvKv FY †bqv nj|
17 c~‡e© Ae‡jvcbK…Z Abv`vqx cvIbv Av`vq nj 1,000 UvKv|
20 Avwmd A¨vÛ m݇K 1,375 UvKvi GKLvwb †PK †`qv nj Ges Zv‡`i wbKU n‡Z G
†cÖw¶‡Z 25 UvKv evÆv cvIqv †Mj|
20 bvRgv †÷vm© Gi wbKU n‡Z 580 UvKv cvIqv †Mj Ges G †cÖw¶‡Z evÆv gÄyi Kiv nj
20 UvKv|
25 10% miKvwi wmwKDwiwU µq Kiv nj 8,000 UvKv|
25 MvRx †UªWvm© Gi wbKU n‡Z 5,000 UvKvi cY¨ 5% evÆvq bM‡` µq Kiv nj|
25 †eZb I gRywi h_vµ‡g 1,000 I 600 UvKv bM‡` I †P‡K cÖ`vb Kiv nj|

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