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Accounting Chapter 9 Lecture 02
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- 5. cÖwZôv‡bibvg:-------- AvqweeiYx (GK avc) -----mv‡ji-----Zvwi‡LmgvßeQ‡iiRb¨ weeiY UvKv UvKv ivR¯^: †mev Avq †hvM: e‡Kqv we‡qvM: AwMÖg **** **** **** ***** ev`: cwiPvjb LiP: †eZb fvov †Uwj‡dvb wbU gybvdv **** **** **** ****** ****** 1|ivR¯^ (Revenue): e¨emvq cÖwZôvb Zvi ¯^vfvweK Kvh©µg Øviv †h DcvR©b K‡i _v‡K Zv‡K ivR¯^ejvnq| cwiPvjb e¨q (Operating expenses): Migs & Migs Gi g‡Z, ÔivR¯^ AR©‡bi Rb¨ cwiPvjb e¨q wbe©vn Kiv n‡q _v‡K|Õ cÖZ¨¶ e¨q e¨ZxZ ˆ`bw›`b ¯^vfvweK Kvh© cwiPvjbvi Rb¨ Ab¨ †h mKj e¨q wbe©vn Kiv nq Zv‡K cwiPvjb e¨q e‡j|
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- 7. ivR¯^ wewµZ c‡Y¨ie¨q †gvUjvf cwiPvjb LiP cwiPvjb g~bvdv AcwiPvjb LiP wbU g~bvdv
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- 9. wek` Avq weeiYxI Gi cÖ¯‘ZcÖYvwjঃ Comprehensive Income Statement and its Preparation System wek` Avq weeiYx n‡jv Avw_©K weeiYxi cÖ_g avc| G av‡c e¨emvq cÖwZôv‡bi ivR¯^ I LiP Ges g~jabRvZxq jvf ev ¶wZ Aš—fy©³ _v‡K| G weeiYxi mvnv‡h¨ GKwU e¨emvq cÖwZôv‡bi wbU jvf ev wbU ¶wZ wbY©q Kiv nq| g~jZ wbw`©ó wnmveKv‡ji ivR¯^ †_‡K LiP ev` w`‡q wbU jvf ev wbU ¶wZ wbY©q Kiv n‡jv G weeiYxi cÖavb D‡Ïk¨| G weeiYx‡K jvf-¶wZ weeiYx, Avw_©K `¶Zv weeiYx, cwiPvjb weeiYx bv‡gAwfwnZ Kiv n‡q_v‡K| Avq weeiYx `yB c×wZ‡Z cÖ¯‘Z Kiv hvq| h_v: GKavc Avq weeiYx I eûavc Avq weeiYx|
- 10. eûavcAvq weeiYx Multi StepIncome Statement †h Avq weeiYx‡Z e¨emvq cÖwZôv‡bi wbU jvf ev wbU ¶wZ wbY©‡q GKvwaK avce¨enviKivnq Zv‡KeûavcAvq weeiYx e‡j| G ai‡Yi Avq weeiYx‡Z cÖ_g av‡c ivR¯^ (Revenue) †_‡K wewµZ `ª‡e¨i LiP (Cost of goods sold) ev` w`‡q †gvUjvf ev†gvU¶wZwbY©q Kiv nq| Gi wØZxq av‡c †gvU jvf †_‡K cwiPvjb LiP (Operating expenses) ev` w`‡q cwiPvjb gybvdv (Operating Profit)wbY©q Kiv nq| Gi Z…Zxq av‡c cwiPvjb gybvdv †_‡K wbU AcwiPvjb LiP (Net Non Operating expenses) ev`w`‡q wbU gybvdv ev¶wZwbY©q Kiv nq| cÖK…Ztc‡¶eûavcAvq weeiYx‡Z †gvU4wU avc ev¯—i _v‡K| h_v K)ivR¯^ (L) wewµZ `ª‡e¨ie¨q(M)cwiPvjb e¨q(N)AcwiPvjb gybvdv|
- 11. wb‡PeûavcAvqweeiYxi GKwUbgybvQK†`qvn‡jv Kvgvj†UªWvm© wek`Avq weeiYx ------------mv‡ji--------Zvwi‡LiRb¨ weeiYUvKv UvKv ivR¯^: weµq ***** ev`: weµq †diZ I weµq evÆv ***** †hvM: AwjwLZ weµq (****) wbU weµq ***** ev`: wewµZ `ª‡e¨i e¨q cÖviw¤¢K gRy`cY¨ ***** †hvM: µq ***** ev`: µq †diZ I µq evÆv (****) ev`: gvwjK KZ©„K cY¨ D‡Ëvjb (*****) ev`: weÁvc‡bi Rb¨ cY¨ weZiY (*****) †hvM: AwjwLZ µq ***** *****wbU µq ev`: mgvcbx gRy`cY¨ (*****) †gvU gybvdv *****
- 12. ev`: cwiPvjb e¨q: weµqI weZiY LiP: weÁvcb LiP ***** weµq Kgx©i †eZb I Kwgkb ***** Abv`vqx cvIbv **** bZzb Abv`vqx cvIbv mwÂwZ ***** †kv-i“g msµvš— hveZxq LiP ***** †÷vi mieivn LiP **** †÷vi BKzBc‡g‡›Ui AePq ***** ågY LiP ***** weµq cwienb/ cY¨ mieivn LiP ***** c¨vwKs LiP ***** (*****) cÖkvmwbK LiP: Awdm †eZb LiP ***** fvov LiP ***** Av‡jv I we`y¨r **** wegv LiP *****
- 13. wewea mvaviY LiP***** Avmevec‡Îi AePq **** hš¿cvwZi AePq (Drcv`bkxj cÖwZôvb bv n‡j) ***** `vjv‡bi AePq ***** mvcvBR LiP ***** †Uwj‡dvb LiP ***** (*****) cwiPvjb gybvdv ***** †hvM (ev`): wbU AcwiPvjb Avq (¶wZ) AcwiPvjb Avq: wewb‡qv‡Mi my` ***** cÖvc¨ †bv‡Ui my` ***** Dc-fvov cÖvwß **** Kwgkb cÖvwß ***** m¤úwË weµqRwbZ jvf ***** ***** AcwiPvjb e¨q: F‡Yi my` ***** cÖ‡`q †bv‡Ui my` ***** ¯’vqx m¤úwË weµqRwbZ ¶wZ ***** A¯^vfvweK ¶wZ ***** (*****) wbU gybvdv *****
- 14. GKavc Avq weeiYx(Single Step Income Statement): GK avc Avq weeiYx mvaviYZ †mev cÖ`vbKvix cÖwZôv‡b †ewk e¨envi Kiv nq| G ai‡bi weeiYx‡Z mKj Avq †_‡K mKj e¨qmg~n GKav‡c ev` w`‡q wbU jvf wbY©q Kiv n‡q _v‡K| GLv‡b eûavc Avq weeiYxi g‡Zv †gvU jvf, cwiPvjb jvf, wbU gybvdv wbY©q bv K‡i mivmwi mKj Avq¸‡jv GKev‡i †hvM K‡i Zv †_‡K mKj e¨q¸‡jv GKmv‡_ ev` w`‡q wbU jvf wbY©q Kiv nq|
- 15. weeiY UvKv UvKv ivR¯^ †mev†_‡K Avq ***** †hvM: ¯’vqx m¤úwË weµqRwbZ jvf ***** my` Avq ***** Kwgkb Avq ***** Ab¨vb¨ Avq (hw` _v‡K) ***** †gvU ivR¯^ ***** ev`: e¨qmg~n: weµq LiP ***** Fvov ***** mieivn LiP ***** cÖkvmwbK LiP ***** mKj ai‡bi AePq ***** wewea ¶wZ/ ¯’vqx m¤úwË weµqRwbZ ¶wZ ***** my` LiP ***** Ab¨vb¨ LiP (hw` _v‡K) ***** (*****) wbU gybvdv ****** wb‡P GKavc Avq weeiYxi GKwU bgybv †`qv n‡jv kwdK †givgZ †÷vi wek` Avq weeiYx ------------mv‡ji--------Zvwi‡L mgvß eQ‡ii Rb¨
- 16. বিক্রীত পণের িযয়ও ম োট ুনোফো কীভোণি বনেয়করণি? g~j¨vqb
- 17. eûavc Avq weeiYxiGKwU bgybv QK ˆZwi K‡i Avb‡e|