1. The document provides a financial statement for 8th Avenue Traders as of December 31, 2013. It details the company's assets, liabilities, and equity. 2. Total current assets are calculated as Tk 3,32,000 including cash, accounts receivable, inventory, prepaid expenses, and advances. Total non-current assets are Tk 70,000 including capital work in progress. 3. Total liabilities are calculated as Tk 1,60,000 including accounts payable, short term loans, and provision for taxation. Total equity is Tk 3,62,000. The total of liabilities and equity is equal to total assets of Tk 5,22,000.

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6. mgm¨v:8 Avwmd†UªWv‡m©i†iIqvwgjIAb¨vb¨Z_¨vewjwb¤œiƒc:
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31-12-2013
weeiY UvKv UvKv
bM` I e¨vsK 70,000
cÖvc¨ wnmve 80,000
Abv`vqx cvIbv mwÂwZ 3,000
cÖvc¨ †bvU 50,000
10%wewb‡qvM 70,000
cÖ‡`q †bvU 50,000
15%wewb‡qvM 1,20,000
gRy`cY¨ 80,000
mvcvBR 10,000
†÷vi BKzBc‡g›U 1,00,000
AePqmwÂwZ-†÷vi BKzBc‡g›U 20,000
cÖ‡`q wnmve 30,000
g~jab 2,20,000
weµq 4,00,000
weµq †diZ 5,000
my` AePq 3,000
my` Avq 12,000
µq 1,50,000
µq †diZ 10,000
µq cwienb 12,000
†eZb 20,000
weÁvcb 25,000
Ab¨vb¨ AwdmLiP 15,000
AwMœwegv 20,000
AvBbI wbix¶v LiP 12,000
†Uwj‡dvbwej 10,000
Fvov 18,000
weweaLvZ 15,000
8,15,000 8,15,000
mgš^qmg~n:
1. AwMœwegv e‡Kqv Av‡Q 5000
UvKv|AwMœwegvi 40%weµq LiP|
2. Ae¨eüZmvcvB‡Ri cwigvY 3000
UvKv|mvcvB‡Ri 30%Awdm LiP
3. fvov AwMÖg 10,000UvKv|fvovi
50%Awdm msµvš—|
4. †÷vi BKzBc‡g›U Gi Dci 10%AePq
avh©Ki‡Z n‡e|
5. Abv`vqxcvIbv 2,000UvKv|Abv`vqx
cvIbv mwÂwZ5,000UvKv ivL‡Z n‡e|
6. †eZb 5,000UvKve‡Kqv Av‡Q|
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7. mgvcbx gRy`c‡Y¨ig~j¨ 1,20,000
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7. cÖviw¤¢K gRy` 80,000
µq 1,50,000
ev`: µq †diZ
10,000
wbU µq 1,40,000
µq cwienb 12,000
ev`: mgvcbx
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(1,20,000)
wewµZ `ª‡e¨i e¨q (1,12,000
)

8. L.
ev`: Awdm LiP (2,100) 4,900
AwMœ wegv 20,000
†hvM: e‡Kqv 5,000
ev`: Awdm LiP (15,000) 10,000
Abv`vqx cvIbv 2,000
Abv`vqx cvIbv mwÂwZ 5,000
†÷vi BKzBc‡g›U AePq 10,000
Abv`vqx cvIbv mwÂwZ (3,000)
†gvU weµq LiP (70,400)
Awdm I cÖkvmwbK e¨q:
fvov 4,000
†eZb 12,500
mvcvBR 2,100
AwMœ wegv 15,000
Ab¨vb¨ Awdm LiP 15,000
AvBb I wbix¶v LiP 12,000
†Uwj‡dvb LiP 10,000
†gvU Awdm I cÖkvmwbK e¨q (70,600)
cwiPvjb gybvdv 1,44,000
AcwiPvjb gybvdv ev (¶wZ):
F‡Yi my` 3,000
e‡Kqv 2,000 (5,000)
wewb‡qv‡Mi my` 12,000
†hvM: e‡Kqv 6,000 18,000
wewea ¶wZ (15,000)
†gvU AcwiPvjb ¶wZ (2,000)
wbU gybvdv 1,42,000
weeiY UvKv UvKv
weµq 4,00,000
ev`: weµq †diZ 3,000
wbU weµq 3,97,000
ev`: wewµZ `ª‡e¨i e¨q:
cÖviw¤¢K gRy` 80,000
µq 1,50,000
ev`: µq †diZ 10,000
wbU µq 1,40,000
µq cwienb 12,000
ev`: mgvcbx gRy`cY¨ (1,20,00
0)
wewµZ `ª‡e¨i e¨q (1,12,00
0)
†gvU jvf 2,85,000
ev`: cwiPvjb e¨q:
weµq LiP:
fvov 18,000
ev`: AwMÖg (10,000)
ev`: Awdm LiP (4,000) 4,000
weÁvcb LiP 25,000
†eZb 20,000
†hvM: e‡Kqv 5,000
ev`: Awdm LiP (12,500) 12,500
mvcvBR 10,000
ev`: Ae¨eüZ (3,000)
mgvavb: 8 Avwmd †UªWvm©
wek` Avq weeiYx
2012 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨

9. ¨
M. Avwmd †UªWvm©
Avw_©K Ae¯’vi weeiYx
2012 mv‡ji31 wW‡m¤^i Zvwi‡Li Rb¨
weeiY UvKv UvKv
m¤úwËmg~n
PjwZ m¤úwË:
bM` I e¨vsK 70,000
cÖvc¨ †bvU 50,000
gRy`cY¨ 1,20,000
mvcvBR 3,000
cÖvc¨ my` 6,000
fvov AwMÖg 10,000
cÖvc¨ wnmve 80,000
ev`:Abv`vqx cvIbv 2,000
ev`:Abv`vqx cvIbv mwÂwZ (5,000) 73,000
†gvU PjwZ m¤úwË 3,32,000
wewb‡qvM:
15% wewb‡qvM 120,000
¯’vqx m¤úwËmg~n:
†÷vi BKyBc‡g›U 1,00,000
ev`:AePq mwÂwZ 30,000
†gvU ¯’vqx m¤úwË 70,000
†gvUm¤úwË 5,22,000
`vqmg~n:
PjwZ `vq:
cÖ‡`q †bvU 50,000
cÖ‡`q wnmve 30,000
e‡Kqvwegv 5000
e‡Kqv†eZb 5,000
†gvU PjwZ `vq 90,000
`xN©‡gqvw` `vq:
10%eÜwKFY 70,000
†gvU `vq 1,60,000
gvwjKvbv ¯^Z¡ 3,62,000
†gvU`vq I gvwjKvbv ¯^Z¡ 5,22,000

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