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Accounting-0137 Chapter 1 Lecture 2

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Accounting-0137 Chapter 1 Lecture 2

  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqi cÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 3. cvV†Nvlbv wnmveweÁv‡bicwiwPwZ Aa¨vq-cÖ_g e¨em‡qi fvlv wnmv‡e wnmveweÁvb| wnmveweÁv‡bi D‡Ïk¨ I DcKvwiZv|
  • 4. wkLbdj  GB cvV †k‡l wkÿv_x©iv.......................  wnmveweÁvb‡K e¨em‡qi fvlv wnmv‡e e¨envi K‡i e¨emvwqK Kvh©µg cwiPvjbv Ki‡Z cvi‡e|  wnmveweÁv‡bi †gŠwjK D‡Ïk¨ mnvqK D‡Ïk¨mn, wnmveweÁv‡bi DcKvwiZv¸‡jv Av‡jvPbv Ki‡Z cvi‡e|
  • 5. e¨em‡qi fvlv  ci¯ú‡iig‡a¨ fve cÖKvk  c„_K c„_K eY©gvjv  wewfbœ cÖKvi msL¨v †iLv, wPÎ I cÖwZK wPý  Avw_©K NUbv m¤ú‡K© fve cÖKvk|
  • 6. Avw_©K NUbv m¤ú‡K© g‡bi fve cÖKvk Kivi Rb¨ wnmve‡K gva¨g wn‡m‡e e¨envi Kiv nq| ZvB wnmve‡K ejv nq GKwU fvlv| †h ‡Kv‡bv fvlvi eY©gvjv kã, ms‡KZ, cÖZxK BZ¨vw`i A_© †h †ev‡S GKgvÎ †mB GKwU wnmv‡ei AšÍwb©wnZ A_© eyS‡Z cvi‡e| †WweU, †µwWU, Rvb©vj cÖf„wZ kã, we‡kl we‡kl QK, ZvwjKv, wee„wZ cÖf„wZ ms‡KZ Ges cÖZxK wnmvewe`¨vq e¨envi Kiv nq| Gme kã, ms‡KZ Ges cÖZx‡Ki A_© hv‡`i Rvbv †bB Zv‡`i c‡¶ GKwU wnmv‡ei A_© †evSv m¤¢e bq| ZvB wnmve‡K A_©‰bwZK KvRK‡g©i fvlv ejv nq|
  • 7. wnmveweÁv‡bi DcKvwiZv  mwVK jvf ÿwZ wbY©q  mwVK wm`&avšÍ MÖnb  MvwbwZK ï`&aZv hvPvB  ci¯ú‡ii g‡a¨ fve cÖKvk  fwelr we‡iva wggvskv
  • 8. wnmveweÁv‡bi D‡Ïk  ‡gŠwjK D‡Ïk¨  mnvqK D‡Ïk¨
  • 9. GKwU wbw`©ó mg‡q cÖwZôv‡bi †`bv-cvIbv, m¤ú` I `vq Z_v mvgwMÖK Avw_©K Ae¯’v wbiƒcY Kiv wnmveweÁv‡bi cÖavb D‡Ïk¨|  ‡gŠwjK D‡Ïk¨  mnvqK D‡Ïk¨ `yZidv `vwLjv c×wZ Abyhvqx ¯’vqxfv‡e wjwLZ wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ †iIqvwgj cÖ¯‘Z Kiv wnmveweÁv‡bi Ab¨Zg mnvqK D‡Ïk¨| mwVK I myôzfv‡e †jb‡`b wjwce× K‡i †mB wjwce×K…Z †jb‡`‡bi fyj- ÎæwU I RvwjqvwZ †iva Kiv, myôz e¨e¯’vcbvi gva¨‡g cÖwZôv‡bi e¨q wbqš¿Y K‡i Avq e„w× Kiv|
  • 10. `jxq KvR `j-G `j-we wnmveweÁv‡bi 5wU D‡Ïk¨ LvZvq wjL| wnmveweÁv‡bi 6wU DcKvwiZv LvZvq wjL|
  • 11. g~j¨vqb •wnmveweÁv‡bi 2wU †gŠwjK D‡Ïk¨ ej| •wnmveweÁv‡bi 2wU mnvqK D‡Ïk¨ ej| •wnmveweÁv‡bi fvlvi g‡a¨ e¨envi Kiv nq Ggb 2wU bvg ej| •wnmveweÁv‡bi 3wU myweavi bvg wjL|
  • 12. evwoi KvR  wnmveweÁv‡bi 5wU D‡Ïk¨ I  wnmveweÁv‡bi 5wU DcKvwiZv my›`i K‡i LvZvq w