accounting chapter 2 lecture 12

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Page 1: Accounting Chapter 2 Lecture  12
Page 2: Accounting Chapter 2 Lecture  12

†kÖwY-GKv`kwelq-wnmveweÁvb cÖ_g

cÎDc¯’vcbvq:

†gv. mvdv‡qZ †nv‡mbmnKvwi Aa¨vcKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|

Page 3: Accounting Chapter 2 Lecture  12

লে�নদে�ন সংঘটিত হদে�

লে�নদে�ন লি�লি�বদ্ধ করা হদে� লিহসাদেবর বইসমূহ

Page 4: Accounting Chapter 2 Lecture  12

Aa¨vq-wØZxq

cvV-12

wnmv‡ei eBmg~n

Page 5: Accounting Chapter 2 Lecture  12

GB cvV †k‡l wkÿv_x©iv-----

GKNiv bM`v‡bi e¨envwiK cÖ‡qvM Ki‡Z cvi‡e|

Page 6: Accounting Chapter 2 Lecture  12

GKNiv, `yNiv, wZb Niv, I AMÖ`Ë wbq‡g LyPiv bM`vb eBSingle Coludmn, Double Column, Trible Column and Imprest Petty Cash Book

mvaviYZ wZb cÖKv‡ii bM`vb eB †`Lv hvq| Z‡e †hŠ_ g~jabx Kviev‡i bM`vb ewn msi¶‡Yi cvkvcvwk †QvU †QvU LiPmg~n Avjv`v ewn‡Z wjwce× Kivi cÖeYZv j¶ Kiv hvq| †mB `„wó‡KvY †_‡K m¤cÖwZ bM`vb eB‡K PviwU fv‡M fvM Kiv nq| h_v:

1. GK Niv bM`vb eB (Single column cash book)

2. `yNiv bM`vb eB (Double column cash book)

3. wZbNiv bM`vb eB (Trible column cash book)

4. LyPiv bM`vb eB (Petty cash book)

Page 7: Accounting Chapter 2 Lecture  12

1.GKNiv bM`vb eB: †h bM`vb eB‡Z †WweU I †µwWU Dfq cv‡k GKwU gvÎ UvKvi Ni _v‡K Zv‡K GKNiv bM`vb eB e‡j| mvaviYZ †hme cÖwZôvb ïay bM‡` †jb‡`b K‡i _v‡K Zviv GKNiv bM`vb eB e¨envi K‡i _v‡K| G eB‡qi †WweU w`‡K bM` cÖvwß I †µwWU w`‡K bM` cÖ`vb wjwce× Kiv nq|

2012 UvKvRvbyqvwi 1

bM` Znwej 15,000

Ó 6 bM‡` cY¨ µq 2,000Ó 16 AvKe‡ii wbKU †_‡K cÖvwß 3,000Ó 18 evei‡K cÖ`vb Kiv n‡jv 1,000Ó 20 bM` weµq 4,000Ó 25 bM‡` mvc vBm µq 60Ó 30 †eZb cÖ`vb 1,000Ó 31 AvmevecÎ µq 2,000

D`vniY: 8 wb‡Pi †jb‡`b¸‡jv GKNiv bM`vb eB‡Z wjwce× Ki|

Page 8: Accounting Chapter 2 Lecture  12

ZvwiL weeiYm~Î

UvKv ZvwiL weeiY m

~Î UvKv

2012 2012Rvby.

1e¨v‡jÝ we/wW

15,000

Rvby.6

µq wnmve 2,000

Ó 16 AvKei wnmve

3,000 Ó 18

evei wnmve 1,000

Ó 20 weµq wnmve

4,000 Ó 25

mvc vBm wnmve

60

Ó 30

†eZb wnmve

1,000

Ó 31

AvmevecÎ wnmve

2,000

Ó 31

e¨v‡jÝ wm/wW

15,940

22,000

22,000

mgvavb: 8 †WweU bM`vb eB †µwWU

GKNiv, `yNiv, wZb Niv, I AMÖ`Ë wbq‡g LyPiv bM`vb eBSingle Coludmn, Double Column, Trible Column and Imprest Petty Cash Book

Page 9: Accounting Chapter 2 Lecture  12

`jxq KvR`j-G

`j-we

D`vniY-8 Gi Rvbyqvixi 1 ZvwiL n‡Z 18 Zvwi‡Li †jb‡`b¸‡jv Øviv GKwU GKNiv bM`vb eB cÖ¯‘Z Ki|

D`vniY-8 Gi Rvbyqvixi 20 ZvwiL n‡Z 31 Zvwi‡Li †jb‡`b¸‡jv Øviv GKwU GKNiv bM`vb eB cÖ¯‘Z Ki|

Page 10: Accounting Chapter 2 Lecture  12

g~j¨vqb

1| GKNiv bM`vb eB‡q Dfq cv‡k KqwU K‡i UvKvi Ni _v‡K ?2| wZbNiv bM`vb eB‡q Dfq cv‡k KqwU K‡i UvKvi Ni _v‡K ?3| LyPiv bM`b eB KZ cÖKvi?

Page 11: Accounting Chapter 2 Lecture  12
Page 12: Accounting Chapter 2 Lecture  12