L#04=মূলধন ও মুনাফা জাতীয় লেনদেন

1. Accounting for SSC & HSC Level
Lecture#04

2. Md. Masum Bellah Shazib
BBA [Major in Marketing], MIU
Teacher of English
www.facebook.com/SN.English.Center
Cell: 01721123773

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12. Chapter Lessons

13. g~jab I gybvdv RvZxq †jb‡`b GKwU emv cÖwZôvb Awbw`©ó
Kvjcx Pjgvb _vK‡e, hv mK‡jB Avkv K‡i| wbw`©ó mgq ci
ci emv‡qi jvf-¶wZ I mvwe©K Ae¯’v RvbvI cÖ‡qvRb| wKQz
†jb‡`b Ggb hv‡`i myweav wbw`©ó mg‡qB †kl n‡q hvq Ges wKQz
†jb‡`b Ggb hv‡`i myweav `xN© mgqcx cvIqv hvq| GB Ae¯’v
we‡ePbv K‡iB †jb‡`b mg~n‡K g~jab I gybvdv RvZxq GB
`yBfv‡M wef³ Kiv n‡q‡Q| †jb‡`bmg~n mwVKfv‡e wef³Ki‡Yi
DciB emv‡qi cÖK…Z jvf-¶wZ I Avw_©K Ae¯’v Rvbv wbf©i
K‡i| ZvB g~jab I gybvdv RvZxq †jb‡`b mwVKfv‡e wPwýZ Kivi
gv‡g wnmveweÁv‡bi D6* AR©b Zivwš^Z nq|

14. †h mKj †jb‡`b n‡Z `xN©‡gqv`x (1 eQ‡ii AwaK)
myweav cvIqv hvq, hvi UvKvi A¼ A‡c¶vK…Z eo Ges
†jb‡`b wbqwgZ msNwUZ nq bv, Zv g~jab RvZxq
†jb‡`b|
Aciw`‡K,†h mKj †jb‡`b n‡Z ¯^í‡gqv`x myweav
cvIqv hvq, †jb‡`‡bi UvKvi A‡¼i cwigvY A‡c¶vK…Z
†QvU wKš—ywbqwgZ msNwUZ nq (wbw`©ó mgq ci ci), Zv
gybvdv RvZxq †jb‡`b|

15. !
†h mKj cÖvwß AwbqwgZ, UvKvi cwigvY eo Ges GK eQ‡ii AwaK mgq
myweav †fvM Kiv hvq ZvB g~jab RvZxq cÖvwß| emv‡q g~jab Avbqb,
sKn‡Z FY MÖnY, ¯’vqx m¤ú` (AvmevecÎ, Rwg, hš¿cvwZ BZ¨vw`) weμq
cÖf…wZ g~jab RvZxq cÖvwßi D`vniY| g~jab RvZxq cÖvwßI g~jab RvZxq Avq
GKi~c g‡b n‡jI wKQzUv cv_© wegvb| g~jab RvZxq Avq g~jab RvZxq
cÖvwßiB GKwU Ask|
g~jab RvZxq AvqI cÖwZeQi nq bv Ges D`vniYI Lye †ekx †bB| †Kvb
hš¿cvwZ K‡qK eQi env‡ii ci hw` weμq Kiv nq †mLvb †_‡K wKQy Avq
n‡Z cv‡i|
aiv hvK GKwU cyivZb hš¿cvwZ weμq nj 80,000 UvKv Ges Gi envi
cieZ©x eZ©gvb g~j¨ 65,000 UvKv| GLv‡b g~jabx Avq n‡q‡Q 15,000 UvKv
(80,000-65,000)| j7 ivL‡Z n‡e †h, g~jab RvZxq cÖvwß 80,000 UvKvi
meUzKzB g~jab RvZxq Avq bq|

16. †h mKj
AwbqwgZ, UvKvi cwigvY eo Ges 1 eQ‡ii AwaK mgq myweav
†fvM Kiv hvq H mKj qB g~jab RvZxq
| ¯’vqx m¤ú` (Rwg,
AvmevecÎ, hš¿cvwZ, †gvUiMvox B )
μq, ¯’vqx m¤ú` μq m¤úwK©Z
A LiP (m¤ú` μ‡qi Avg`vwb ïé, RvnvR fvov, cwienb LiP, ms¯’vcb
cÖf…wZ) g~jab RvZxq
¯^i~c M। GLv‡b D‡j/ †h mKj ‡qi
d‡j m¤ú` m¤úªmvwiZ I Avqy®‹vj +9 cvq ZvI g~jab RvZxq
|
†hgb : †gwkb cyi‡bv n‡q hvIqvi ci 10,000 UvKv g~ bZzb hš¿vsk
ms‡hvRb K‡i †givgZ Kiv nj, d‡j †gwkb mPj nIqvi cvkvcvwk Zvi †gqv`I
+9 cv‡e| AZGe ejv hvq, †h mKj ‡qi Dc‡hvwMZv eZ©gvbwnmve eQ‡ii
cvkvcvwk cieZ©x GKvwaK eQimg~‡nI cvIqv hv‡e ZvnvB g~jab RvZxq
|

17. !
†h mKj cÖvwßwbw`©ó ci ci A_©vr wbqwgZ Av`vq nq Ges wbw`©ó
mg‡qi g‡a¨B Dc‡hvwMZv †kl n‡q hvq ZvB gybvdv RvZxq cÖvwß| cY¨
weμqjä A_©, e¨vs‡K Rgv UvKvi my`, cÖvßevox fvov, cÖvßKwgkb
BZ¨vw` gybvdv RvZxq cÖvwßi D`vniY| gybvdv RvZxq cÖvwßI gybvdv
RvZxq Avq GKB A_©‡evaK g‡b n‡jI cv_©K¨ we`¨gvb| gybvdv
RvZxq cÖvwßi meUzKzB GKwU wbw`©ó mg‡qi gybvdv RvZxq Avq nq
bv|
aiv hvK wnmve mvj 2011 †Z fvov cvIqv †Mj 50,000 UvKv wKš—
yGi g‡a¨ 10,000 UvKv cieZx© eQi A_©¨vr 2012 mvj msμvš—|
G‡¶‡Î, 2011 Gi gybvdv RvZxq cÖvwß50,000 UvKv Ges gybvdv
RvZxq Avq 40,000 UvKv|

18. e¨emv‡qi ˆ`bw›`b Kvh© m¤úv`‡bi Rb¨ wbqwgZ †h mKj e¨q wbw`©ó mgq ci ci msNwUZ
nq Ges ¯^í mg‡qi g‡a¨B Dc‡hvwMZv wbt‡kl n‡q hvq Zv‡K gybvdv RvZxq cÖ`vb/e¨q ejv
nq| cY¨ μq, fvov cwi‡kva, †eZb cwi‡kva,gwbnvix `ªe¨vw` μq, weÁvcb LiP BZ¨vw`
gybvdvRvZxq e¨‡qi D`vniY| gybvdv RvZxq e¨‡qi Øviv m¤ú` AwR©Z bv n‡jI m¤ú`
i¶Yv‡e¶‡b Ae`vb iv‡L| gybvdv RvZxq cÖ`vb I e¨q GKB A_©‡evaK g‡b n‡jI wKQzUv
cv_©K¨ we`¨gvb| gybvdv RvZxq e¨q, gybvdv RvZxq cÖ`v‡biB GKwU Ask| PjwZ wnmveKv‡ji
mwnZ cÖvqB weMZ wnmveKv‡ji e‡Kqv Ges cieZ©x wnmveKv‡ji LiP AwMÖg cwi‡kva Kiv
nq| PjwZ, weMZ I cieZ©x wnmveKvj mswk−ó †gvU cwi‡kvaK…Z A_© gybvdv RvZxq cÖ`vb,
ïaygvÎ PjwZ wnmveKv‡ji AskUzKzB gybvdv RvZxq e¨q wn‡m‡e MY¨ n‡e| ¯’vqx m¤ú`
†givg‡Zi d‡j m¤ú‡`i Avqy®‹v‡j †Kvb cÖfve bv co‡j, D³ e¨q gybvdv RvZxq e¨q wn‡m‡e
wjwce×n‡e|
gybvdv cÖK…wZ wewkó nIqv m‡Ë¡I gybvdv RvZxq e¨‡qi b¨vq ¯^í‡gqv`x myweav bv †c‡q
`xN©‡gqv`x myweav †fvM Kiv hvq, Gi~c e¨qI e¨emv cÖwZôv‡b cwijw¶Z nq|

19. :

20. gybvdv RvZxq nIqv m‡Ë¡I wbw`©ó wnmve eQ‡i mxgve×bv †_‡K
GKvwaK eQimg~‡n myweav cvIqv hvq e‡jB GB e¨q‡K wejw¤^Z gybvdv
RvZxq e¨q ejv nq| †h‡nZz GB e¨‡qi Øviv GKvwaK eQi myweav †fvM
Kiv hvq, ZvB GB e¨q‡K wnmveKvjmg~‡ni gv‡S wef³ K‡i, PjwZ
wnmveKv‡ji AskUzKz gybvdv RvZxq e¨‡qi b¨vq Ges Aewkó Ask
mvgwqKfv‡e g~jab RvZxq e¨‡qi b¨vq wjwce×Kiv nq| bZzb cY¨
ˆZixi c~‡e©i M‡elYv I cix¶v e¨q, m¤ú` †givgZ eve` GKKvjxY
AZ¨vwaK e¨q, weÁvcb eve` GKKvjxb eoA‡¼i e¨q, e¨emv
cÖwZôvb ¯’vbvš—i
e¨q BZ¨vw` wejw¤^Z gybvdv RvZxq e¨‡qi D`vniY|

21. See book for
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26. Text book is must
Welcome for Next Chapter

27. Thank You!