1. Rbve Avexi started a business called WMW Trading on January 1, 2013. Various transactions were recorded throughout the month including an initial investment of BDT 40,000, purchases, sales, and expenses. 2. Accounting entries were made for each transaction in the journal and posted to the relevant ledger accounts. Multiple ledger accounts were maintained including Cash, Purchases, Sales, Expenses etc. 3. At the end of the month, the balances in all the ledger accounts were totaled to check the accounting equation that the total debits must equal the total credits.

1. Awfb›`b

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

3. wnmv‡ei eBmg~n

4. AvR‡Ki cvV †k‡l
wkÿv©_xiv--
1. wZb Kjvg/ Pjgvb †Ri wnmve m¤ú‡K©
ej‡Z cvi‡e
2. wZb Kjvg/Pjgvb †Ri c×wZ‡Z wnmve
cÖ¯‘Z Ki‡Z cvi‡e

5. এই পাঠ থেকে শিক্ষােীরা –
 শিন েলাম বা চলমান থের ছে পদ্ধশি ও এড় বযবহার সম্পকেে োনকি পারকব।
wnmv‡ei eBmg~n
BOOKS OF ACCOUNTS
5

6. wZb Kjvg (3 Column) ev Pjgvb †Ri QK c×wZ
Running Balance form of Accounts
T QK (T Column) mvaviYZ me©vwaK e¨envi Kiv nq †kÖwY K‡¶ wKsev cvV¨
eB‡Z| KviY G c×wZ‡Z †jb‡`b wnmvefz³ Kiv n‡j wnmvefz³Ki‡Yi cÖwµqvwU ¯úó
K‡i eySv hvq| wKš‘ e¨emvq cÖwZôv‡b wZb Kjvg ev Pjgvb †Ri QK c×wZ AwaK
e¨envi n‡q _v‡K| wb‡P Pjgvb †Ri QK c×wZi GKwU bgybv †`qv n‡jv:
bM`vb wnmve wnmve bsZvwiL weeiY †id
v.
†WweU
(UvKv)
†µwWU
(UvKv)
†Ri
(UvKv)
2012
†m‡Þ.
1
50,000 50,000
Ó 3 41,000 9,000
Ó 5 5,000 4,000

7. ZvwiL Kjv‡g †jb‡`‡bi ZvwiL emv‡Z n‡e| hLb †Kv‡bv †jb‡`b Øviv bM`vb
wnmve †WweU n‡e ZLb †WweU Kjv‡g em‡e Ges GKB mv‡_ †Ri Gi
Kjv‡g em‡e| Zvi c‡ii †jb‡`‡b bM`vb wnmve †µwWU _vKvq UvKvi
cwigvY †µwWU N‡i em‡Q| Av‡Mi †Ri †h‡nZz †WweU Zv †_‡K ev`
w`‡q (50,000  41,000) Aewkó †Ri 9,000 UvKv emv‡Z n‡e| cvieZx©
†j‡b‡`‡bI bM`vb wnmve †µwWU nIqvq c~‡e©i †Ri 39,000 †_‡K 5,000
UvKv ev` w`‡q Aewkó †Ri 4,000 UvKv emv‡Z n‡e| Gfv‡e cÖwZwU
†jb‡`b wnmvefz³ Kivi ci ciB †Ri Rvbv hvq e‡j G‡K Pjgvb †Ri QK c×wZ
ejv nq| Avi wZbwU UvKvi Kjvg _v‡K weavq GRb¨ G‡K wZb Kjvg QKI
ejv nq|
wZb Kjvg (3 Column) ev Pjgvb †Ri QK c×wZ
Running Balance form of Accounts

8. wnmv‡ei
¯^vfvweK †Ri
Pjgvb †Ri QK c×wZ‡Z †Ri †WweU bv †µwWU Zv D‡jL bvB|
mvaviYZ m¤úwË wnmv‡ei †Ri †WweU nq| Ab¨w`‡K `vq I
gvwjKvbv ¯^‡Z¡i †Ri †µwWU nq|
LwZqv‡bi wnmve¸‡jvi µgvbymv‡i b¤^i cÖ`vb Ki‡Z nq| A_©vr
cÖ‡Z¨KwU wnmv‡ei GKwU b¤^i _v‡K| G b¤^i cÖ`v‡bi †¶‡Î
m¤úwËi wnmve¸‡jvi b¤^i Av‡M Zvici `vq wnmve¸‡jvi Ges
me©‡kl gvwjKvbv ¯^‡Z¡i wnmve b¤^i cÖ`vb Ki‡Z nq|

9. D`vniY: 16 Rbve Avexi 2013 mv‡ji 1 gvP© Zvwi‡L wmwU WªvB
wK¬bvm© bv‡g GKwU cÖwZôvb ïi“ K‡ib| D³ gv‡m Zvi †jb‡`b wQj
wbgœiƒc:
gvP©1 bM` wewb‡qvM Kiv n‡jv 40,000 UvKv|
Ó 2 fvov cÖ`vb Kiv n‡jv 400 UvKv|
Ó 3 hš¿cvwZ µq 50,000 UvKv hvi bM‡` cÖ`vb 20,000 UvKv
Aewkó UvKvi Rb¨ cÖ‡`q †bvU cÖ`vb Kiv n‡jv|
Ó 4 GK eQ‡ii wegv wcÖwgqvg 2,400 UvKv cwi‡kva Kiv n‡jv|
Ó 10 weÁvcb cÖ`v‡bi wej cvIqv †Mj 400 UvKv|
Ó 20 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb Kiv n‡jv 1,400 UvKv|
Ó 31 jwÛª †mev cÖ`vb K‡i bM` cvIqv †Mj 12,400 UvKv|
wnmv‡ei m~wP:
bM`vb101; AwMÖg wegv130; hš¿cvwZ154; cÖ‡`q wej200; cª‡`q
wnmve201; g~jab30, D‡Ëvjb306; †mev Avq400; weÁvcb610; fvov
LiP729|
KiYxq: K. Rv‡e`v `vwLjv `vI (a‡i bvI †h, †jb‡`b¸‡jv Rv‡e`v c„ôv-1 G
wjwce× Kiv n‡q‡Q|)
L. LwZqvb cÖ¯—yZ Ki|

10. mgvavb:16 Rbve Avexi
mvaviY Rv‡e`v Rv‡e`v c„ôv-01
ZvwiL
wnmve wk‡ivbvg I e¨vL¨v
†idv. †WweU
(UvKv)
†µwWU
(UvKv)
2013
gvP©
1
bM`vb
g~jab
(bM` UvKv g~jab wnmv‡e wewb‡qvM
Kiv n‡jv|)
101
301
40,000
40,000
ÕÕ
2
fvov LiP wnmve 729 400
bM`vb wnmve 101 400
(fvov cÖ`vb Kiv n‡jv|)
ÕÕ
3
hš¿cvwZ 154 50,000
bM`vb 101 20,000
cÖ‡`q †bvU 200 30,000

11. ÕÕ
10
weÁvcb 610 400
cÖ‡`q wnmve 201 400
(av‡i weÁvcb cÖ`vb Kiv n‡jv|)
ÕÕ
20
D‡Ëvjb 306 1,400
bM`vb 101 1,400
(bM‡` D‡Ëvjb Kiv n‡jv|)
ÕÕ
31
bM`vb 101 12,400
†mev Avq 400 12,400
(bM‡` †mev cÖ`vb Kiv n‡jv|)

12. bM`vb wnmve wnmv‡ei †KvW bs-101
ZvwiL
wnmve
wk‡ivbvg
†idv:
†WweU
(UvKv)
†µwWU
(UvKv)
e¨v‡jÝ (UvKv)
2013
gvP© 1 g~jab Rv.-1 40,000 40,000
ÕÕ 2 fvov Rv-1 400 39,600
ÕÕ 3 hš¿cvwZ Rv-1 20,000 19,600
ÕÕ 4 AwMÖg
wegv
Rv-1 2,400 17,200
ÕÕ 20 D‡Ëvjb Rv-1 1,400 15,800
ÕÕ 31 †mev Avq Rv-1 12,400 28,200

13. AwMÖg wegv wnmve wnmv‡ei †KvW bs -130
ZvwiL
wnm
ve
wk‡iv
bvg
†id
v:
†WweU
(UvKv)
†µw
WU
(UvK
v)
e¨v‡jÝ
(UvKv)
2013
gvP©4 bM`v
b
Rv.
1
2,400 2,400
hš¿cvwZ wnmve wnmv‡ei †KvW bs -154
ZvwiL
wnm
ve
wk‡iv
bvg
†idv:
†WweU
(UvKv)
†µw
WU
(UvK
v)
e¨v‡jÝ
(UvKv)
2013
gvP©3 bM`v Rv.1 20,000 20,000

14. cÖ‡`q †bvU wnmve wnmv‡ei †KvW bs
200
Zvwi
L
wnmve
wk‡ivbvg
†idv
:
†Ww
eU
(UvK
v)
†µwW
U
(UvKv)
e¨v‡jÝ
(UvKv)
2013
gvP
©3
hš¿cvwZ Rv.
1
30,000 30,000

15. cÖ‡`q wnmve wnmv‡ei †KvW
bs 201
ZvwiL wnmve wk‡ivbvg †idv:
†Wwe
U
(UvKv)
†µwW
U
(UvK
v)
e¨v‡jÝ
(UvKv)
2013
gvP©
20
weÁvcb Rv.1 400 400g~jab wnmve wnmv‡ei †KvW bs
301
ZvwiL
wnm
ve
wk‡iv
bvg
†id
v:
†WweU
(UvKv)
†µwWU
(UvKv)
e¨v‡jÝ
(UvKv)
2013
gvP©1 bM`vb Rv. 40,000 40,000

16. D‡Ëvjb wnmve wnmv‡ei †KvW bs 306
ZvwiL
wnmve
wk‡ivb
vg
†idv:
†WweU
(UvKv)
†µwW
U
(UvKv
)
e¨v‡jÝ (UvKv )
†WweU
†µwWU
2013
gvP©20 bM`vb Rv.1 1,400 1,400
†mev Avq wnmve wnmv‡ei †KvW bs 400
ZvwiL
wnmve
wk‡ivb
vg
†idv
:
†WweU
(UvKv)
†µwWU
(UvKv)
e¨v‡jÝ
(UvKv)
2013
gvP©31 bM`vb Rv.
1
12,400 12,400

17. weÁvcb
wnmve
wnmv‡ei †KvW bs 610
ZvwiL
wnmve
wk‡ivbv
g
†idv:
†Wwe
U
(UvKv)
†µwWU
(UvKv)
e¨v‡jÝ
(UvKv)
2013
gvP©
10
cÖ‡`q Rv.1 400 400
fvov LiP
wnmve
wnmv‡ei †KvW bs 729
Zvwi
L
wnmve
wk‡ivbvg
†idv:
†Wwe
U
(UvKv
)
†µwWU
(UvKv)
e¨v‡jÝ
(UvKv)

18. eZ©gv‡b wnmve wk‡ivbv‡gi †k‡l----- kãwU e¨envi Kiv nqbv|
Rv‡e`vq ------I ----------- K_v¸‡jvi †jLvi cÖ‡qvRbnqbv|
†WweU wnmvewU -------- †_‡K kyiƒKi‡ZnqAvi
†µwWU wnmvewU GKUz------ w`‡K mwi‡q †jLv ïiƒKi‡Zn‡e|
g~j¨vqb

19. KvR12: cÖviw¤¢K †Ri: bM`vb 8,000 UvKv; cÖvc¨ wnmve 15,000 UvKv;
hš¿vsk 13,000 UvKv; gRy` 3,000 UvKv; AwMÖg fvov 2,000 UvKv; KjKâv
22,000 UvKv; e‡Kqv †eZb 1,000 UvKv; cÖ‡`q wnmve 19,000 UvKv; g~jab
41,000 UvKv|
Ryb gv‡mi †jb‡`b wbgœiƒc:
Ryb 5 weÁvcb LiP cª`vb Kiv n‡jv 1,000 UvKv|
Ó 7 hš¿vsk µq 3,000 UvKv|
Ó 10 †µZvi wbKU bM` cvIqv †Mj 13,000 UvKv|
Ó 15 e‡Kqv †eZb cwi‡kva Kiv n‡jv 1000 UvKv|
Ó 18 4,000 UvKvi hš¿vsk e¨envi Kiv n‡jv|
Ó 20 †mev †`Iqv n‡jv: bM‡` 4,000 UvKv, av‡i 9,000 UvKv|
Ó 25 AwMÖg fvovi 1,000 UvKvi †gqv` DËxY© n‡q‡Q|
Ó 30 mieivnKvix‡K 5,000 UvKv cwi‡kva Kiv n‡jv|
Dch©y³ †jb‡`bmg~n Rv‡e`vfy³ K‡i LwZqv‡b ¯’vbvš—i K‡i Zvi †Ri wbY©q Ki|

20. evwoi KvR
KvR-12 my›`i K‡i LvZvq K‡i Avb‡e|