accounting chapter 2 lecture 15

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Page 1: Accounting Chapter 2 Lecture  15
Page 2: Accounting Chapter 2 Lecture  15

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†kÖwb-GKv`kwelq-wnmveweÁvb cÖ_g cÎ

Page 3: Accounting Chapter 2 Lecture  15

লে�নদে�ন সংঘটিত হদে�

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

Page 4: Accounting Chapter 2 Lecture  15

Aa¨vq-wØZxq

cvV-15

wnmv‡ei eBmg~n

Page 5: Accounting Chapter 2 Lecture  15

GB cvV †k‡l wkÿv_x©iv-----

1. wZb Niv bM`vb wnmve cÖ¯‘Z Ki‡Z cvi‡e Ges Abykjbx-13 wb‡R wb‡R Ki‡Z cvi‡e|

Page 6: Accounting Chapter 2 Lecture  15

wnmv‡ei eBmg~nBOOKS OF ACCOUNTS

6

–এই �াঠ লে�দেক লি�ক্ষা��রা 3 ঘরা নগ�ান বইদে�র ব্যবহালিরক প্রদে�াগ সম্পদেক"

।জানদেত �ারদেব

Page 7: Accounting Chapter 2 Lecture  15

7

13| 2013 mv‡ji 1 GwcÖj †eexi nv‡Z bM` 75,600 UvKv I 26,400 UvKv e¨vsK Rgvi †µwWU e¨v‡jÝ wQj| D‡j wLZ gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wbgœiƒc:

2013GwcÖj-2 20,000 UvKvi cY¨ 5% evÆvq µq K‡i 12,000 UvKv bM‡` I 6,000 UvKv †P‡K cÖ`vb Kiv n‡jv|

3 1,700 UvKv Øviv GKwU ˆe`y¨wZK cvLv µq K‡i 90 UvKv Øviv Zv Awd‡m jvMv‡bv n‡jv|4 37,000 UvKvi cY¨ 10% evÆvq weµq K‡i 18,000 UvKv bM‡` 7,000 UvKvi cÖvc¨ †bvU Ges Aewkó UvKvi GKwU †PK cvIqv †Mj|5 2 Zvwi‡L cÖ`Ë †PKwU e¨vsK KZ©„K cÖZ¨vL¨vZ n‡jv|6 bM` I †P‡K 21,000 UvKv I 7,000 UvKvi GKwU cÖvc¨ †bvU Av`v‡qi Rb¨ e¨vs‡K Rgv †`qv n‡jv|7 cÖviw¤¢K e¨vsK RgvwZwi‡³i GK cÂgvsk e¨vs‡K Rgv †`qv n‡jv|8 e¨vsK KZ©„K Rxeb wegvi wcÖwgqvg 2,300 UvKv cÖ`vb Kiv n‡jv|9 webvi wbKU n‡Z 8,500 UvKv cvIbvi cwie‡Z© 6,500 UvKv bM‡` Ges 2,000 UvKvi GKwU †PK †c‡q Av`v‡qi Rb¨ e¨vs‡K Rgv †`qv n‡jv|10 Kg©Pvix bvwQg†K Awd‡mi cÖ‡qvR‡b 3,200 UvKvi †PK D‡Ëvjb Ki‡Z †`qv n‡jv|11 6 Zvwi‡Li RgvK…Z cÖvc¨ †bvUwU cÖZ¨vL¨vZ n‡jv|12 evwo evov eve` 6,700 UvKv cÖ`vb Kiv n‡jv| (1/3 Ask gvwj‡Ki e¨w³MZ evm¯’v‡bi Rb¨ e¨eüZ)15 Abv`vqx cvIbv avh© Kiv n‡jv 1,200 UvKv|17 Rbve †mv‡n‡ji wbKU 30,000 UvKvi cY¨ weµq Kiv n‡jv|

20 Avex‡ii wbKU n‡Z 23,000 UvKv cvIbvi cwie‡Z© 22,500 UvKvi †PK †c‡q ZLbB evwài 24,000 UvKv cvIbvi wb®úwˇZ cÖ`vb Kiv n‡jv|21 e¨vs‡Ki gva¨‡g †kqvi µq Kiv n‡jv 9,000 UvKv|23 ivwà A¨vÛ m‡Ýi wbKU n‡Z cY¨ µq 11,000 UvKv|25 cY¨ µq av‡i 6,000 UvKv, cwienb LiP †`qv n‡jv 700 UvKv|28 weÁvcb eve` 8,00 UvKv bM‡` Ges †eZb eve` 4,300 UvKvi †PK †`qv n‡jv|29 ivwR‡ei wbKU 6,000 UvKv cvIbvi 5,600 UvKv mivmwi e¨vs‡K Rgv w`j Ges Aewkó UvKv Kz-FY wnmv‡e avh© Kiv n‡jv|30 RgvwZwi³ D‡Ëvj‡bi Dci e¨vsK 550 UvKv my` PvR© Kij|31 nv‡Z bM` DØ„‡Ëi 1/2 Ask e¨vs‡K Rgv †`qv n‡jv|

 

DËi: nv‡Z bM` 30,530 UvKv; e¨vsK Rgvi DØ„Ë 13,130 UvKv|

Page 8: Accounting Chapter 2 Lecture  15

`jxq KvR`j-G

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Abykxjbx-13 Gi Rvbyqvixi 1 ZvwiL n‡Z 18 Zvwi‡Li †jb‡`b¸‡jv Øviv GKwU GKNiv bM`vb eB cÖ¯‘Z Ki|

Abykxjbx-13 Gi Rvbyqvixi 20 ZvwiL n‡Z 31 Zvwi‡Li †jb‡`b¸‡jv Øviv GKwU GKNiv bM`vb eB cÖ¯‘Z Ki|

Page 9: Accounting Chapter 2 Lecture  15

। ১

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12| †gmvm© Awjb Gi wbgœwjwLZ †jb‡`b¸‡jv n‡Z GKLvbv wZbNiv bM`vb eB cÖ¯‘Z Ki:2013 Rvby-1 nv‡Z bM` 9,000 UvKv, e¨vsK DØ„Ë 8,000 UvKv|

1 7,300 UvKvi cY¨ 7,000 UvKvq µq Kiv nj|4 kIK‡Zi wbKU 10,500 UvKvi cY¨ 500 UvKv evÆvq bM‡` weµq Kiv nj|5 jf¨vsk bM‡` cvIqv †Mj 500 UvKv|7 kwdi wbKU 5,000 UvKv cvIbvi c~Y© wb®úwˇZ 5% evÆvq bM` 3,000 UvKv Ges Aewkó UvKv †P‡K cvIqv †Mj|9 GKRb Awdm Kg©Pvixi †eZb 2,000 UvKv gvwjK wbR¯^ Znwej n‡Z cwi‡kva Kij|10 bexi KvQ †_‡K bM` cÖvwß 9,000 UvKv| bM` evÆv 10%|14 bM` weµq 10,000 UvKv hvi Dci 15% f¨vU Av`vq Ges miKvwi †KvlvMv‡i Rgv`vb|15 Rbve †mŠif n‡Z 2,000 UvKv FY †bqv nj|17 c~‡e© Ae‡jvcbK…Z Abv`vqx cvIbv Av`vq nj 1,000 UvKv|20 Avwmd A¨vÛ m݇K 1,375 UvKvi GKLvwb †PK †`qv nj Ges Zv‡`i wbKU n‡Z G †cÖw¶‡Z 25 UvKv evÆv cvIqv †Mj|20 bvRgv †÷vm© Gi wbKU n‡Z 580 UvKv cvIqv †Mj Ges G †cÖw¶‡Z evÆv gÄyi Kiv nj 20 UvKv|25 10% miKvwi wmwKDwiwU µq Kiv nj 8,000 UvKv|25 MvRx †UªWvm© Gi wbKU n‡Z 5,000 UvKvi cY¨ 5% evÆvq bM‡` µq Kiv nj|25 †eZb I gRywi h_vµ‡g 1,000 I 600 UvKv bM‡` I †P‡K cÖ`vb Kiv nj|30 e¨vsK KZ©„K gÄywiK…Z my` 300 UvKv Ges avh©K…Z PvR© 200 UvKv|

31 bM` DØ„‡Ëi A‡a©K e¨vs‡K Rgv `vI|

Page 10: Accounting Chapter 2 Lecture  15

evwoi KvR

Abykxjbx-9 I 10 LvZvq K‡i wb‡q Avm‡e

Page 11: Accounting Chapter 2 Lecture  15