1

একাদশ শ্রেণি
হিসাববিজ্ঞান লেকচার সীট
হিসাব সমীকরণ

শিক্ষার্থীর নামঃ...........................
মোবাইলঃ .................................

অভিজিৎ স্যার
বি.সি.এস –ব্যাচ ৩৩
প্রভাষক
হিসাববিজ্ঞান বিভাগ
সরকারি আশেক মাহমুদ কলেজ, জামালপুর
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
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01914-481786

wnmve: †Kvb e¨w³, cÖwZôvb, m¤úwË, `vq-e¨q msµvšÍ mgRvZxq †jb‡`b¸‡jv‡K

wnmveweÁv‡bi wbqgvbyhvqx Dchy³ wk‡ivbv‡gi Aax‡b mvRv‡j †h mswÿß I †kÖwYe× weeiY
cÖ¯‘Z nq Zv‡K wnmve ejv nq|
AvaywbK c×wZ wnmv‡ei †kÖwY wefvM
1| m¤ú` wnmve: m¤ú` n‡jv e¨emvq cÖwZôv‡bi gvwjKvbvaxb cwim¤ú` hv n‡Z fwel¨‡Z
Avw_©K myweav cvIqv hv‡e|
01| bM`vb wnmve 11| f~wg wnmve 21| BRviv m¤úwË
02| e¨vsK wnmve 12| hš¿cvwZ wnmve 22| c¨v‡U›U
03| cÖvc¨ wnmve 13| mybvg wnmve 23| †UªWgvK©
04| cÖvc †bvU wnmve 14| cÖv_wgK LiP 24| f¨vU PjwZ wnmve
05| gRy` cY¨ wnmve 15| mvcøvBR (†WweU)
06| cÖvc¨ my` wnmve 16| LyPiv hš¿vsk 25| ‡kqvi µq wnmve
07| AwMÖg my` wnmve 17| cÖvc¨ Avq 26| AwMÖg wegv †mjvgx
08| wewb‡hvM wnmve 18| ¯’vqx AvgvbZ wnmve 27| †UªW jvB‡mÝ
09| `vjvb †KvVv wnmve 19| KjKâv 28| KvwiMwi Ávb
10| AvmevecÎ wnmve 20| Awdm miÄvg 29| KwcivBU/MÖš’¯^Ë¡
wecixZ/cvëv/cÖwZ/K›Uªv m¤ú` wnmve: †Kvb m¤ú` n«vm †`Lv‡bvi Rb¨ Zvi wecix‡Z Ab¨
GKwU wnmve ˆZwi Ki‡j Zv‡K wecixZ/cÖwZ m¤ú` e‡j| †hgb:
01| cywÄf~Z AePq wnmve/ AePq mwÂZ wnmve
02| Abv`vqx cvIbv mwÂwZ wnmve
03| †`bv`v‡ii evÆv mwÂwZ wnmve
`vq wnmve: cÖwZôv‡bi m¤ú‡`i Dci gwjK e¨ZxZ Z…Zxq c‡ÿi `vwe‡K `vq e‡j| †hgb
01| cvIbv`vi/ cÖ‡`q wnmve 07| cÖ‡`q †bvU 13| cÖ‡`q FY/FY MÖnY
02| cÖ‡`q my` 08| cÖ‡`q Ki 14| cÖ‡`q jf¨vsk
03| AbycvwR©Z 09| eÜKx FY 15| FYcÎ/eÛ
Avq/AwMÖg Avq 10| cÖ‡`q AvqKi 16| Kg©Pvix Kj¨vY Znwej
04| e‡Kqv fvov/ †eZb 11| e¨vsK RgvwZwi³ 17| f¨vU PjwZ wnmve †µwWU)
05| cÖ‡`q †eZb/fvov 12| cÖwf‡W›U dvÛ 18| AvqKi mwÂwZ
06| e‡Kqv e¨q
wecixZ/cvëv/cÖwZ/K›Uªv `vq wnmve: †Kvb `v‡qi n«vm †`Lv‡bvi Rb¨ Zvi wecix‡Z ‡h me
wnmve ˆZwi nq Zv‡K wecixZ/ cÖwZ `vq wnmve e‡j| †hgb: e‡Ûi Aenvi wnmve, cvIbv`vi evÆv
mwÂwZ wnmve|
gvwjKvbv ¯^Ë¡ wnmve: e¨emvq cÖwZôv‡bi m¤úwËi Dci gvwj‡Ki `vexi cwigvb‡K
gvwjKvbv¯^Ë¡ e‡j| †hgb:
01| g~jab 08| RgvK…Z gybvdv 15| g~ja‡bi my` wnmve
02| †kqvi g~jab 09| †UªRvix ÷K 16| wewb‡qv‡Mi Znwej
03| †kqvi Awanvi 10| g~jab mwÂwZ wnmve
04| mvaviY mwÂwZ 11| jf¨vsk mgZv Kib Znwej 17| Kz-FY mwÂwZ
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 3

05| Aew›UZ gybvdv 12| wmswKs dvÛ/ wbgw¾Z 18| AvqKi wnmve
06| msiwÿZ Avq wnmv‡ei Znwej 19| Rxeb wegv wcÖwgqvg
†Ri 13| D‡Ëvjb 20| cÖwZc~iK Znwej
07| we‡kl mwÂwZ 14| D‡Ëvj‡bi my` 21| †`bv`vi evÆv mwÂwZ

wecixZ/cvëv/cÖwZ/K›Uªv ¯^Ë¡ wnmve: †Kvb gvwjKvbv ¯^Ë¡ n«vm †`Lv‡bvi Rb¨ Zvi
wecix‡Z ‡h me wnmve ˆZwi Kiv nq Zv‡K wecixZ/cÖwZ gvwjKvbv ¯^Ë¡ wnmve e‡j| †hgb:
D‡Ëvj‡bi wnmve|
Avq wnmve: e¨emvwqK Kg©Kv‡Ûi gva¨‡g †h Avw_©K myweav cvIqv hvq Zv‡K Avq e‡j|
†hgb:
01| weµq wnmve 07| wkÿvbwek †mjvgx 13| ˆe‡`wkK gy`ªv wewbgq †_‡K
02| †mev Avq 08| wbeÜb wd gybvdv
03| Kwgkb Avq 09| weµq †diZ wnmve 14| µq evÆv|
04| fvov Avq 10| m¤úwË weµ‡qi jvf 15| wewb‡qvM weµqRwiZ Avq
05| my` Avq 11| cyivZb KvMR weµq 16| Abv`vqx cvIbv Av`vq
06| wewb‡qv‡Mi my` 12| jf¨vsk cÖvwß 17| †kqvi n¯ÍvšÍi Avq
wecixZ/cvëv/cÖwZ/K›Uªv Avq wnmve: †Kvb Av‡qi n«vm †`Lv‡bvi Rb¨ Zvi wecix‡Z ‡h
me wnmve ˆZwi Kiv nq Zv‡K wecixZ/ cÖwZ Avq wnmve e‡j| †hgb: weµq †diZ wnmve, weµq
evÆv wnmve, cvIbv`vi ev cÖ‡`q we‡ji evÆv mwÂwZ|
e¨q/LiP wnmve: Avq AR©‡bi D‡Ï‡k¨ e¨eüZ m¤ú` ev †mevi LiP‡K e¨q e‡j| †hgb:
01| cY¨ µq 14| †givgZ 27| g~ja‡bi my`
02| gRywi LiP 15| e¨vsK PvR© 28| µq †diZ wnmve
03| †eZb LiP 16| wkÿvbwek fvZv 29| cwiPvjb wd
04| fvov LiP 17| Ki I AwfKi 30| WªBs Awdm †eZb
05| wegv LiP 18| WvK, Zvi I †Uwj‡dvb 31| bMi ïé/ïé
06| cwienb LiP wnmve 32| Awdm/Kvievi/`ßi LiP
07| gwbnvwi/ mvcøvBR 19| mybv‡gi Ae‡jvcb 33| ågb LiP
LiP 20| wbixÿv wd 34| Drme fvZv/‡evbvm
08| AePq LiP 21| Avc¨vqb LiP 35| Dc‡hvM LiP
09| Abv`vqx cvbv LiP 22| e¨vsK RgvwZwi‡³i my` 36| wewea ÿwZ (†hgb: Pzwi)
10| Avg`vwb ïé 23| evwbwR¨K Pvu`v 37| cÖv_wgK LiP, †kqvi evÆvi
11| weÁvcb 24| Kvievi LiP Ae‡jvcb
12| my` LiP 25| e¨vswKs wnmve 38| weµq evÆv
13| cÖ`Ë Kwgkb 16| AvqKi wnmve
wecixZ/cvëv/cÖwZ/K›Uªv e¨q wnmve: †Kvb e¨‡qi n«vm †`Lv‡bvi Rb¨ Zvi wecix‡Z ‡h me
wnmve ˆZwi Kiv nq Zv‡K wecixZ/ cÖwZ e¨q wnmve e‡j| †hgb: µq †diZ wnmve, µq evÆv
wnmve, Abv`vqx cvIbv mwÂwZ, †`bv`vi I cÖvc¨ we‡ji evÆv mwÂwZ|
wnmve mgxKiY: (Accounting Equation): ‡Kvb cÖwZôv‡bi GKwU wbw`©ó mg‡q †gvU
m¤ú` Ges †gvU `vq I gvwjKvbv ¯^Ë¡ me©`v mgvb n‡e| Avi GB mZ¨‡K hLb MvwbwZK m~Î
Øviv cÖKvk Kiv nq ZLb Zv‡K wnmve mgxKiY e‡j| Av‡iv Z_¨t
K. †gŠwjK mgxKibwU A= L+OE/P
GLv‡b, A = Assets (m¤ú` mg~n) L = Liabilities (`vq mg~n)
OE = Owner’s Equity (gvwjKvbv ¯^Ë¡) P = Proprietorship (gvwjKvbv ¯^Ë¡)
L. GB mgxKi‡Yi cÖavb wZbwU Dcv`vb- m¤úwË, `vq I gvwjKvbv ¯^Ë¡|
M. m¤ú` mg~n (Assets): Kvievi cÖwZôv‡bi hveZxq ¯’vei I A¯’vei m¤ú` hv e¨emv‡qi
gvwjKvbvaxb _v‡K Ges gybvdv AR©‡bi Rb¨ e¨eü` nq Zv †WweU †Ri cÖKvk K‡i|

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 4

N. `vq mg~n (Liabilities): Kvievi cÖwZôv‡bi m¤úwËi Dci gvwjKc‡ÿi `vwe‡K `vq e‡j| Bnv
me©`v †µwWU †Ri cÖKvk K‡i|
O. gvwjKvbv ¯^Ë¡ (Owner’s Equity): Kvievi cÖwZôv‡i m¤úwËi Dci gvwjKc‡ÿi cvIbv‡K
gvwjKvbv ¯^Ë¡ e‡j| e¨emv‡q †gvU m¤ú` n‡Z †gvU `vq ev` w`‡j hv Aewkó _v‡K ZvB
gvwjKvbv ¯^Ë¡| gvwjKvbv ¯^Ë¡ PviwU Dcv`vb Øviv cÖfvweZ nq|
1| gvwj‡Ki wewb‡qvM 2| Avq 3| e¨q ev LiP 4| D‡Ëvjb

G‡`i g‡a¨:
 Avq e„w× †c‡j gvwjKvbv ¯^Ë¡ (OE) e„w× cvq Ges D‡ëvfv‡e Avq n«vm †c‡j gvwjKvbv
¯^Ë¡ n«vm cvq|
 e¨q e„w× †c‡j gvwjKvbv ¯^Ë¡ (OE) n«vm cvq Ges D‡ëvfv‡e LiP n«vm †c‡j gvwjKvbv
¯^Ë¡ e„w× cvq|
 gvwjK KZ…©K bM` UvKv, cY¨, e¨sK n‡Z D‡Ëvjb Øviv gvwjKvbv ¯^Ë¡ n«vm cvq|
 gvwjK KZ…©K bM` UvKv, cY¨ ev †Kvb m¤ú` wewb‡hvwRZ n‡j gvwjKvbv ¯^Ë¡ e„w×
cvq|
P. gvwjKvbv ¯^Ë¡vi cwieZ©bKvix Dcv`vb¸‡jv‡K wb‡q ewa©Z wnmvemgxKiY ˆZwi Kiv hvq|
†hgb:
m¤ú` (A) = `vq (L) + g~jab (C) + Avq R – LiP (E) – D‡Ëvjb (D)
GLv‡b,
A = Assets (m¤ú`) L = Liabilities (`vq) C = Capital (g~jab)
R = Revenue (Avq) E = Expense (LiP) D = Drawings (D‡Ëvjb)

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 5

wnmve mgxKi‡Y †jb‡`‡bi cÖfve

‡Kvb NUbv †jb‡`b n‡Z n‡j wnmvemgxKi‡bi Dcv`vb¸‡jv‡K wb‡gv³ †h †Kvb GKwU
cwieZ©b NUv‡e| †m¸‡jv n‡jv:-
1| †gvU m¤ú` e„w× †c‡j †gvU `vq ev gvwjKvbv ¯^Ë¡ e„w× cv‡e|
2| †gvU m¤ú` n«vm †c‡j †gvU `vq ev gvwjKvbv ¯^Ë¡ n«vm cv‡e|
3| GKwU m¤ú` e„w× †c‡j Aci GKwU m¤ú` n«vm cv‡e|
4| GKwU `vq evo‡j Aci GKwU `vq Kg‡e|
5| gvwjKvbv ¯^Ë¡ e„w× †c‡j †gvU `vq Kg‡e/ n«vm cv‡e|
6| gvwjKvbv ¯^Ë¡ n«vm †c‡j †gvU `vq e„w× cv‡e|
7| Avq e„w× †c‡j gvwjKvbv ¯^Ë¡ e„w× cv‡e|
8| LiP e„w× †c‡j gvwjKvbv ¯^Ë¡ n«vm cv‡e|

g~jK_v
1| †Kvb †jb‡`‡bi d‡j mgxKi‡Yi †Kvb Dcv`vb evo‡j GKB w`‡Ki Ab¨ GKwU Dcv`vb Kg‡e ev
wecixZ w`‡Ki †Kvb Dcv`vb evo‡e|
2| †Kvb †jb‡`‡bi d‡j mgxKi‡Yi †Kvb Dcv`vb Kg‡j GKw`‡Ki Ab¨ GKwU Dcv`vb evo‡e ev
wecixZ w`‡Ki †Kvb Dcv`vb Kg‡e|
3| A_©vr GKwU Dcv`v‡bi cwieZ©b n‡j GKB w`‡Ki Ab¨ GKwU Dcv`v‡b wecixZ gyLx Ges
wecixZ w`‡Ki †Kvb Dcv`v‡b GKB gyLx cwieZ©b n‡e|
D`vniY:-1
1| Rbve †mwjg bM` 50,000 UvKv wb‡q e¨emv ïiæ Ki‡jv|
2| av‡i hš¿cvwZ µq 80,000 UvKv|
3| cvIbv`vi‡K cwi‡kva 3,000 UvKv|
4| bM` fvov cÖ`vb 2,000 UvKv|
5| bM‡` AvmevecÎ µq 2,00,000 UvKv|
6| evKx‡Z µxZ Avmevec‡Îi g~j¨ cwi‡kva 5,000 UvKv|
7| gvwjK e¨w³MZfv‡e e¨emv‡q FY cwi‡kva K‡ib 5,000 UvKv|
8| wbixÿv †ckvq wewb‡qvM 10,000 UvKv|
9| bM‡` †mev cÖ`vb 5,000 UvKv|
10| Awdm Kg©Pvix‡`i †eZb cwi‡kva 6,000 UvKv|

wnmve mgxKi‡Yi cÖfve

µ.bs m¤ú` (Assets) = `vq (Liabilities) + gvwjKvbv ¯^Ë¡ gšÍe¨

bM` hš¿cvwZ AvmevecÎ = cÖ‡`q FY gvwjKvbv
wnmve ¯^Ë¡
01 50,000 = 50,000 wewb‡q
vM
02 80,000 = 80,000
03 (3,000) = (3,000)
04 (2,000) = (2,000) fvov e¨q
05 (2,00,000) 2,00,000 =
06 (5,000) = (5,000)
07 = (5,000) 5,000 wewb‡q
vM
08 10,000 = 10,000 wewb‡q
vM
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 6

09 5,000 = 5,000 ‡mev

Avq
10 (6,000) = (6,000) ‡eZb
e¨q

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 7

‡jb‡`b wPwýZKiY I †kÖwY wefvM

µ. bs †jb‡`b e¨vL¨v (AvaywbK c×wZ‡Z) wnmv‡ei LvZ wnmv‡ei

wK/bv †kÖwYwefvM
01 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q g~jab wnmve gvwjKvbv ¯^Ë¡
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b
02 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi hš¿cvwZ m¤ú`
A (hš¿cvwZ) e„w× †c‡q‡Q wnmve `vq
L (cÖ‡`q wnmve) e„w× †c‡q‡Q| ZvB cÖ‡`q wnmve
GwU †jb‡`b
03 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi cÖ‡`q wnmve `vq
A (bM`) n«vm †c‡q‡Q bM`vb wnmve m¤ú`
L (cÖ‡`q wnmve) n«vm †c‡q‡Q| ZvB
GwU †jb‡`b
04 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi fvov wnmve e¨q
A (bM`) n«vm †c‡q‡Q bM`vb wnmve m¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b
05 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi AvmevecÎ m¤ú`
A (bM`) n«vm †c‡q‡Q wnmve m¤ú`
A (AvmevecÎ) e„w× †c‡q‡Q| ZvB GwU bM`vb wnmve
†jb‡`b
06 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi cÖ‡`q wnmve `vq
A (bM`) e„w× †c‡q‡Q bM`vb wnmve m¤ú`
L (cÖ‡`q wnmve) n«vm †c‡q‡Q| ZvB
GwU †jb‡`b
07 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi cÖ‡`q Fb `vq
L (Fb) n«vm †c‡q‡Q wnmve gvwjKvbv ¯^Ë¡
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b g~jab wnmve
08 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q g~jab wnmve gvwjKvbv ¯^Ë¡
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b
09 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q ‡mev Avq Avq
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b wnmve
10 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi ‡eZb wnmve e¨q
A (bM`) n«vm †c‡q‡Q bM`vb wnmve m¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b
D`vniY: 2
1| e¨vsK †_‡K Fb †bIqv n‡jv 10,000 UvKv|
2| g‡°j‡K av‡i †mev cÖ`vb 5,000 UvKv|
3| Awdm miÄvg µq 5,000 UvKv|
4| e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 5,000 UvKv|
5| e¨vs‡K wnmve †Lvjv n‡jv 20,000 UvKv|
6| †givgZ †mev cÖ`vb K‡i Avq 10,000 UvKv wd I Gi wej GL‡bv nq wb|
7| AvmevecÎ µq 20,000 UvKv wKš‘ Gi g~j¨ cwi‡kva Kiv nqwb|
8| bM‡` cY¨ weµq 50,000 UvKv|

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 8

9| Kwgkb cvIqv †Mj 2,000 UvKv|

10| c~‡e© µqK…Z Avmevec‡Îi g~j¨ cwi‡kva 50,000 UvKv|
11| bM‡` AvmevecÎ µq 15,000 UvKv Ges 1,000 UvKv cwien‡b LiP cwi‡kva Kiv n‡jv|

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 9

wnmve mgxKi‡Yi cÖfve

µ.bs m¤ú` (Assets) = `vq (Liabilities) + gšÍe¨

gvwjKvbv ¯^Ë¡
bM` cÖvc¨ Avmeve e¨vsK Awdm = cÖ‡`q e¨vsK gvwjK
wnmve cÎ miÄvg wnmve FY vbv
¯^Ë¡
01 10,000 = 10,000
02 5,000 5,000 ‡mev
Avq
03 (5,000) 5,000 =
04 (5,000) = (5,000) D‡Ëvj
b
05 (20,000) 20,000 =
06 10,000 = 10,000 ‡mev
Avq
07 20,000 = 20,000
08 50,000 = 50,000 weµq
Avq
09 2,000 = 2,000 Avq
10 (50,000) = (50,000)
11 (16,000) 16,000

‡jb‡`b wPwýZKiY I †kÖwY wefvM

µ. bs †jb‡`b e¨vL¨v (AvaywbK c×wZ‡Z) wnmv‡ei LvZ wnmv‡ei

wK/bv †kÖwYwef
vM
01 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q e¨vsK FY `vq
L (e¨vsK FY) e„w× †c‡q‡Q| ZvB GwU wnmve
†jb‡`b
02 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi cÖvc¨ wnmve m¤ú`
A (cÖvc¨ wnmve) e„w× †c‡q‡Q ‡mev Avq Avq
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b
03 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi Awdm miÄvg m¤ú`
A (bM`) n«vm †c‡q‡Q bM`vb wnmve m¤ú`
A (Awdm miÄvg) e„w× †c‡q‡Q| ZvB
GwU †jb‡`b
04 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi D‡Ëvjb wnmve gwjKvbv
A (bM`) n«vm †c‡q‡Q bM`vb wnmve ¯^Ë¡
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b m¤ú`
05 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi e¨vsK m¤ú`
A (bM`) n«vm †c‡q‡Q bM`vb wnmve m¤ú`
A (e¨vsK) e„w× †c‡q‡Q| ZvB GwU †jb‡`b
06 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi cÖvc¨ wnmve m¤ú`
A (cÖvc¨ wnmve) e„w× †c‡q‡Q ‡mev Avq Avq
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b wnmve
07 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi AvmevecÎ m¤ú`
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 10

A (AvmevecÎ) e„w× †c‡q‡Q wnmve `vq

L (cÖ‡`q wnmve) e„w× †c‡q‡Q| ZvB cÖ‡`q wnmve
GwU †jb‡`b
08 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q weµq wnmve Avq
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b
09 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (cÖvc¨ wnmve) e„w× †c‡q‡Q Kwgkb wnmve Avq
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b
10 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi cÖ‡`q wnmve `vq
A (bM`) n«vm †c‡q‡Q bM`vb wnmve m¤ú`
L (cÖ‡`q wnmve) n«vm †c‡q‡Q| ZvB
GwU †jb‡`b
11 †jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi AvmevecÎ m¤ú`
A (bM`) n«vm †c‡q‡Q wnmve m¤ú`
A (AvmevecÎ) e„w× †c‡q‡Q| ZvB GwU bM`vb wnmve
†jb‡`b
D`vniY-03
1| weÁvcb eve` LiP 1,000 UvKv|
2| wd«R †givgZ K‡i bM` cÖvwß 5,000 UvKv|
3| c~‡e© †mev cÖ`v‡bi wecix‡Z 8,000 UvKv cvIqv †Mj|
4| †mev cÖ`vb K‡i wej Kiv n‡jv 10,000 UvKv| Gi A‡a©K bM‡` cvIqv †Mj evKx A‡a©K
cieZx©‡Z Av`vq n‡e|
5| bM` 1,50,000 Ges Awdm miÄvg 50,000 e¨emv‡q wewb‡qvM Kiv n‡q‡Q|
6| av‡i wewµZ c‡Y¨i g~j¨ †_‡K Av`vq 75,000 UvKv|
7| †eZb e¨q cwi‡kva 30,000 UvKv Ges weÁvcb wej cwi‡kva Kiv n‡jv 10,000 UvKv|
8| cÖvc¨ wnmve †_‡K bM` Av`vq 8,000 UvKv|
9| c~‡e© µqK…Z c‡Y¨i g~j¨ 2% evÆvq m¤ú~Y© cwi‡kva Kiv n‡jv| (µqg~j¨ 50,000)
10| c~‡e© weµqK…Z c‡Y¨i g~j¨ m¤ú~Y© Av`vq Kiv n‡jv| Gi cwi‡cÖwÿ‡Z evÆv gÄyi Kiv
n‡jv 2%| (weµqg~j¨ 50,000)
11| †`bv`v‡ii wbKU cvIbv 30,000 UvKvi c~Y© wbðcwˇZ 28,000 UvKv bM‡` cvIqv †Mj|
12| gvwj‡Ki e¨w³MZ e¨vsK wnmve n‡Z 5,000 UvKv wb‡q e¨vsK F‡bi wK¯Í cwi‡kva Kiv n‡jv|
13| e¨vsK F‡Yi 5,000 UvKv bM‡` cwi‡kva|

wnmve mgxKi‡Yi cÖfve

µ.bs m¤ú` (Assets) = `vq (Liabilities) + gvwjKvbv gšÍe¨
¯^Ë¡
bM` cÖvc¨ Awdm = e¨vsK cÖ‡`q gvwjKvbv
wnmve miÄvg FY wnmve ¯^Ë¡
01 (1,000) = (1,000) weÁvcb LiP
02 5,000 = 5,000 ‡givgZ
†mev
03 8,000 (8,000) =
04 5,000 5,000 = 10,000 ‡mev Avq
05 1,50,000 50,000 = 2,00,000 wewb‡qvM
06 75,000 (75,000) =
07 (40,000) = (40,000) LiP
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 11

08 8,000 (8,000) =
09 (49,000) = (50,000) 1,000 evÆv Avq
10 78,400 (80,000) = (1,600) evÆv e¨q
11 28,000 30,000 = (2,000) evÆv e¨q
12 = (5,000) 5,000
13 (5,000) = (5,000)

‡jb‡`b wPwýZKiY I †kÖwY wefvM

µ. bs †jb‡`b e¨vL¨v (AvaywbK c×wZ‡Z) wnmv‡ei LvZ wnmv‡ei

wK/bv †kÖwYwefvM
01 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi weÁvcb LiP e¨q
A (bM`) e„w× †c‡q‡Q wnmve M¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b bM`vb wnmve
02 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q ‡mev Avq Avq
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b
03 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q cÖvc¨ wnmve m¤ú`
A (cÖvc¨ wnmve) n«vm †c‡q‡Q| ZvB
GwU †jb‡`b
04 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`+cÖvc¨ wnmve) e„w× †c‡q‡Q cÖvc¨ wnmve m¤ú`
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b ‡mev Avq Avq
05 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`+Awdm miÄvg) e„w× †c‡q‡Q Awdm miÄvg m¤ú`
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b G~jab wnmve gvwjKvbv ¯^Ë¡
06 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q cÖvc¨ wnmve m¤ú`
A (cÖvc¨ wnmve) n«vm †c‡q‡Q| ZvB
GwU †jb‡`b
07 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi †eZb wnmve e¨q
A (bM`) n«vm †c‡q‡Q weÁvcb e¨q
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b wnmve m¤ú`
bM`vb wnmve
08 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q cÖvc¨ wnmve m¤ú`
A (cÖvc¨ wnmve) n«vm †c‡q‡Q| ZvB
GwU †jb‡`b

09 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi cÖ‡`q wnmve `vq

A (bM`) n«vm †c‡q‡Q bM`vb m¤ú`
L (cÖ‡`q wnmve) n«vm †c‡q‡Q evÆv Avq Avq
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b wnmve
10 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb m¤ú`
A (bM`) e„w× †c‡q‡Q evÆv e¨q e¨q
L (cÖvc¨ wnmve) n«vm †c‡q‡Q cÖvc¨ wnmve m¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 12

11 †jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`

A (bM`) e„w× †c‡q‡Q evÆv e¨q e¨q
A (cÖvc¨) n«vm †c‡q‡Q wnmve m¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b cÖvc¨ wnmve
12 †jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi e¨vsK FY `vq
A (bM`) n«vm †c‡q‡Q g~jab wnmve gvwjKvbv
L (e¨vsK FY) n«vm †c‡q‡Q| ZvB GwU ¯^vË¡
GKwU †jb‡`b
13 †jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi e¨vsK FY `vq
L (e¨vsK FY) n«vm †c‡q‡Q wnmve m¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b bM`vb wnmve
D`vniY: 4
1| av‡i gwbnvwi µq 5,000 UvKv|
2| Rxeb wegv wcÖwgqvg cÖ`vb 1,500 UvKv|
3| Dc‡hvM wej cvIqv †Mj 5,000 UvKv|
4| Rbve †mwjg e¨emv‡q AwZwi³ g~jab Avb‡jb 5,000 UvKv|
5| mvjv‡gi wbKU †_‡K `vM KvUv †PK 5,000 UvKv cvIqv †Mj|
6| AwMÖg fvov cÖ`vb 5,000 UvKv|
7| †`bv`v‡ii wbKU n‡Z bM` Av`vq 5,000 UvKv|
8| fwel¨‡Z †mev cÖ`v‡bi wbwg‡Ë AwMÖg MÖnb 500 UvKv|
9| †µZvi wbKU †_‡K AwMÖg MÖnb 5,000 UvKv|

wnmve mgxKi‡Yi cÖfve

µ.bs m¤ú` (Assets) = `vq (Liabilities) + gvwjKvbv gšÍe¨

¯^Ë¡
bM` cÖvc¨ Avm e¨vsK AwM = cÖ‡`q AwMÖg gvwjKvb
wnmve evecÎ Ög wnmve †mev v ¯^Ë¡
fvov Avq
01 = 5,000 (5,000) gwbnvwi
e¨q
02 (1,500) = (1,500) D‡Ëvjb
03 = 5,000 (5,000) Dc‡hvM
e¨q
04 5,000 = 5,000 ewb‡qvM
05 (5,000) 5,000 =
06 (5,000) 5,000 =
07 5,000 (5,000) =
08 500 = 500
09 5,000 = 5,000

‡jb‡`b wPwýZKiY I †kÖwY wefvM

µ. bs †jb‡`b e¨vL¨v (AvaywbK c×wZ‡Z) wnmv‡ei wnmv‡ei

wK/bv LvZ †kÖwYw
efvM
01 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi gwbnvwi e¨q
L (cÖ‡`q wnmve) e„w× †c‡q‡Q e¨q `vq
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 13

OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b wnmve

cÖ‡`q
wnmve
02 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi D‡Ëvjb gvwjKvb
A (bM`) e„w× †c‡q‡Q wnmve v ¯^Ë¡
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b bM`vb m¤ú`
wnmve
03 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi Dc‡hvM e¨q
L (cÖ‡`q wnmve) e„w× †c‡q‡Q e¨q `vq
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b cÖ‡`q
wnmve
04 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb m¤ú`
A (bM`) e„w× †c‡q‡Q wnmve gwjKvbv
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b g~jab ¯^Ë¡
wnmve
05 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi e¨vsK m¤ú`
A (cÖvc¨ wnmve) n«vm †c‡q‡Q bM`vb m¤ú`
A (e¨vsK) e„w× †c‡q‡Q| ZvB GwU †jb‡`b wnmve
06 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi AwMÖg m¤ú`
A (bM`) n«vm †c‡q‡Q fvov m¤ú`
A (AwMÖg fvov) e„w× †c‡q‡Q| ZvB GwU †jb‡`b wnmve
bM`vb
wnmve
07 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb m¤ú`
A (bM`) e„w× †c‡q‡Q wnmve m¤ú`
A (cÖvc¨ wnmve) n«vm †c‡q‡Q| ZvB GwU †jb‡`b cÖvc¨
wnmve
08 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`b m¤ú`
A (bM`) e„w× †c‡q‡Q wnmve `vq
L (AwMÖg †mev Avq) e„w× †c‡q‡Q| ZvB GwU AbycvwR
†jb‡`b ©Z Avq
wnmve
09 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb m¤ú`
A (bM`) e„w× †c‡q‡Q wnmve `vq
L (AwMÖg †mev Avq) e„w× †c‡q‡Q| ZvB GwU AwMÖg
†jb‡`b †mev Avq

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 14

D`niY: 5
1| bM` Znwej 82,000 UvKv, cÖvc¨ wnmve 38,000 UvKv, mvcøvBR gRy` 12,000 UvKv, Awdm
hš¿cvwZ 40,000 UvKv,
cÖ‡`q wnmve 18,000 UvKv, cÖ‡`q †bvU 12,000 UvKv, cywÄf~Z AePq-Awdm hš¿cvwZ
4,000 UvKv Ges g~jab 1,38,000 UvKv wb‡q e¨emv ïiæ Kij|
2| AwR©Z †mev Avq 38,000 UvKv Gi g‡a¨ bM` cÖvwß 30,000 UvKv, Aewkó UvKv e‡Kqv
iBj|
3| g~jab wewb‡qvM K‡i 60,000 UvKv hvi g‡a¨ 30,000 UvKv e¨vs‡K Rgv i‡q‡Q|
4| e¨emv †_‡K 3,000 UKv Zz‡j †Q‡j †g‡qi cov‡kvbvi LiP cÖ`vb|
5| cÖvc¨ wnmv‡ei 10% Abv`vqx cvIbv wnmv‡e avh© Ki| cÖvc¨ wnmve 35,000 UvKv|
6| wmwU e¨vs‡K e¨vw³MZ 50,000 UvKv Rgv w`‡q Kviev‡ii bv‡g e¨vsK wnmve †Lvjv nj|
7| hš¿cvwZi AePq avh© Ki‡Z n‡e 1,000 UvKv|
8| 15,000 UvKv g~‡j¨i GKwU †Wwjfvwi f¨vb µq Kiv n‡jv, hvi 5,000 UvKv bM‡` cwi‡kva nq
Ges Aewkó UvKvi Rb¨
cÖ‡`q †bvU ¯^vÿwiZ nq|

wnmve mgxKi‡Yi cÖfve

µ. m¤ú` (Assets) = `vq (Liabilities) + gvwjKvbv ¯^Ë¡ gšÍe¨

bs bM` cÖvc¨ hš¿cv e¨vsK f¨vbM mvcøv = cÖ‡`q cÖ‡`q cyw
wnmve wZ vox BR wnmv †bvU Äf~Z gvwjKvb
e AePq v ¯^Ë¡
01 82,000 38,000 40,000 12,000 = 18,000 12,00 4,000 1,38,000
0
02 30,000 8,000 38,000 ‡mev
Avq
03 30,000 30,000 60,000 wewb
‡qvM
04 (3,000) (3,000) D‡Ëvj
b
05 (3,500) (3,500) KzFY
06 50,000 50,000 wewb
‡qvM
07 1,000 (1,000) AePq
08 (5,000) 15,000 10,00
0

‡jb‡`b wPwýZKiY I †kÖwY wefvM

µ. bs †jb‡`b e¨vL¨v (AvaywbK c×wZ‡Z) wnmv‡ei LvZ wnmv‡ei

wK/bv †kÖwYwef
vM
01 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A e„w× †c‡q‡Q cÖvc¨ wnmve m¤ú`
L+OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b hš¿cvwZ m¤ú`
wnmve m¤ú`
mvcøvBR `vq
wnmve `vq
cÖ‡`q wnmve gvwjKvbv
cÖ‡`q †bvU ¯^Ë¡
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 15

wnmve gvwjKvbv
cywÄf~Z AePq ¯^Ë¡
g~jab wnmve
02 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`+cÖvc¨ wnmve) e„w× †c‡q‡Q cÖvc¨ wnmve m¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b ‡mev Avq Avq
03 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM` m¤ú`
A (bM`+e¨vsK) e„w× †c‡q‡Q e¨vsK wnmve m¤ú`
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b g~jab wnmve gvwjKvbv
¯^Ë¡
04 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi D‡Ëvjb wnmve gvwjKvbv
A (bM`) n«vm †c‡q‡Q bM`vb wnmve ¯^Ë¡
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b m¤ú`

05 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi Abv`vqx cvIbv e¨q

A (cÖvc¨ wnmve) n«vm †c‡q‡Q wnmve m¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b cÖvc¨ wnmve
06 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi e¨vsK wnmve m¤ú`
A (e¨vsK) e„w× †c‡q‡Q g~jab wnmve gvwjKvbv
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b ¯^Ë¡
07 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi AePq wnmve e¨q
L (cywÄf~Z AePq) e„w× †c‡q‡Q hš¿cvwZ m¤ú`
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b wnmve
08 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi hvbevnb m¤ú`
A (f¨vbMvox) e„w× †c‡q‡Q bM`vb m¤ú`
A (bM`) n«vm †c‡q‡Q cÖ‡`q †bvU `vq
L (cÖ‡`q wnmve) e„w× †c‡q‡Q| ZvB wnmve
GwU †jb‡`b

D`vniY: 6
1| Avw_©K msK‡Ui `iæb eÜzi wbKU n‡Z FY wb‡q 50,000 UvKvi f¨vbMvwo µq K‡ib|
2| wbt‡kwlZ exgv wcÖwgqvg 1,500 UvKv|
3| 10%, 60 w`b †gqv`x cÖ‡`q †bv‡Ui gva¨‡g avi MÖnb 15,000 UvKv|
4| fvov e‡Kqv 5,000 UvKv|
5| av‡i †mev cÖ`vb eve` MÖvn‡Ki wbKU n‡Z bM‡` cvIqv †Mjv 4,000 UvKv|
6| av‡i †mev cÖ`vb eve` MÖvn‡Ki wbKU n‡Z cÖvc¨ †bvU cvIqv †Mjv 5,000 UvKv|
7| av‡i hš¿cvwZ µq eve` †bv‡U ¯^vÿi Kiv n‡jv 50,000 UvKv|
8| gvwj‡Ki e¨w³MZ Znwej n‡Z cvwb, M¨vm, we`y¨r wej cwi‡kva Kiv n‡jv 1,500 UvKv|
9| bM‡` 2,000 UvKv †mev cÖ`vb Kiv n‡j mv‡_ mv‡_ gvwjK e¨w³MZ Li‡Pi Rb¨ MÖnY K‡ib|
10| cÖ‡`q †bv‡Ui gva¨‡g e¨vsK n‡Z FY MÖnY 50,000 UvKv|

wnmve mgxKi‡Yi cÖfve

µ.b m¤ú` (Assets) = `vq (Liabilities) + gvwjKvbv ¯^Ë¡ gšÍe

s bM` cÖvc¨ hš¿cvw f¨vbMv cÖvc¨ AwMÖ = cÖ‡`q cÖ‡`q FY ¨
wnmve Z ox †bvU g wegv wnmv †bvU gvwjKv

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 16

e bv ¯^Ë¡
01 50,000 = 50,000
02 (1,500) = (1,500) weg
v
e¨q
03 15,00 = 15,000
0
04 = 3,000 (3,000) fvov
e¨q
05 4,000 (4,000) =
06 (5,000) 5,000 =
07 50,000 = 50,000
08 = 1,500 g~ja
(1,500) b
Dc‡
hvM
e¨q
09 = 2,000 ‡me
(2,000) v
Avq
D‡Ë
vjb
10 50,00 =
0

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 17

‡jb‡`b wPwýZKiY I †kÖwY wefvM

µ. †jb‡`b e¨vL¨v (AvaywbK c×wZ‡Z) wnmv‡ei LvZ wnmv‡ei

bs wK/bv †kÖwYwefvM
01 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi hvbevnb wnmve m¤ú`
A (f¨vbMvwo) e„w× †c‡q‡Q cÖ‡`q FY `vq
L (FY) e„w× †c‡q‡Q| ZvB GwU †jb‡`b wnmve
02 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi wegv e¨q e¨q
A (AwMÖg wegv) n«vm †c‡q‡Q wnmve m¤ú`
OE e„w× †c‡q‡Q| ZvB GwU †jb‡`b AwMÖg wegv
wnmve
03 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q cÖ‡`q †bvU `vq
L (cÖ‡`q wnmve) e„w× †c‡q‡Q| ZvB wnmve
GwU †jb‡`b
04 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi fvov e¨q wnmve e¨q
L (cÖ‡`q wnmve) e„w× †c‡q‡Q e‡Kqv fvov `vq
OE n«vm †c‡q‡Q| ZvB GwU †jb‡`b wnmve
05 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q cÖvc¨ wnmve m¤ú`
A (cÖvc¨ wnmve) n«vm †c‡q‡Q| ZvB
GwU †jb‡`b
06 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi cÖvc¨ †bvU m¤ú`
A (cÖvc¨ wnmve) n«vm †c‡q‡Q cÖvc¨ wnmve m¤ú`
A (cÖvc¨ †bvU) e„w× †c‡q‡Q| ZvB
GwU †jb‡`b
07 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi hš¿cvwZ m¤ú`
A (hš¿cvwZ) e„w× †c‡q‡Q wnmve `vq
L (cÖ‡`q †bvU) e„w× †c‡q‡Q| ZvB cÖ‡`q †bvU
GwU †jb‡`b wnmve
08 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi Dc‡hvM e¨q e¨q
OE n«vm-e„w× †c‡q‡Q g~jab wnmve gvwjKvbv ¯^Ë¡
09 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi D‡Ëvjb wnmve gvwjKvbv ¯^Ë¡
OE n«vm-e„w× †c‡q‡Q ‡mev Avq Avq
wnmve
10 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve m¤ú`
A (bM`) e„w× †c‡q‡Q cÖ‡`q †bvU `vq
L (cÖ‡`q †bvU) e„w× †c‡q‡Q| ZvB wnmve
GwU †jb‡`b
D`vniY: 7
1| AvBb †ckvi Rb¨ bM‡` eB µq 20,000 UvKv|
2| gv‡mi †k‡l mvcøvBR gRy‡`i cwigvb 1,000 UvKv| mvcøvB‡Ri cÖviw¤¢K gRy` wQj 5,000
UvKv|
3| e¨vsK n‡Z cÖ‡`q †bv‡Ui gva¨‡g 5,000 UvKv FY MÖnY|
4| c~‡e©i cÖ`vbK…Z †mevi g~j¨eve` 5,000 UvKv cvIqv †Mj|
5| evKx‡Z weÁvcb e¨q 7,000 UvKv msNwUZ nq|

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 18

6| GK gv‡mi fvov AwZevwnZ n‡jv| c~‡e© Pvi gv‡mi fvov eve` AwMÖg cÖ`vb Kiv n‡qwQj
16,000 UvKv|
7| GKRb MÖn‡Ki wbKU cvIbv wQj 2,000 UvKv wKš‘ D³ UvKv cvIqv hv‡e bv|
8| weµxZ gv‡ji cwienb LiP cwi‡kva 1,000 UvKv|

wnmve mgxKi‡Yi cÖfve

µ. m¤ú` (Assets) = `vq (Liabilities) + gvwjKvbv gšÍe¨
bs ¯^Ë¡
bM` cÖvc¨ AvB‡bi mvcøv AwMÖg = cÖ‡`q cÖ‡`q gvwjKvb
wnmve eB BR fvov wnmve †bvU v ¯^Ë¡
01 (20,000) 20,000 =
02 (4,000) = (4,000) mvcøvB
R LiP
03 5,000 = 5,000
04 5,000 (5,000) =
05 = 7,000 (7,000) weÁvcb
e¨q
06 (4,000) = (4,000) fvov e¨q
07 (2,000) = (2,000) KyFY
08 (1,000) = (1,000) weµq
cwienb

‡jb‡`b wPwýZKiY I †kÖwY wefvM

µwg ‡jb‡`b e¨vL¨v (AvayywbK cØwZ‡Z) wnmv‡ei LvZ wnmv‡ei

K bs wK/bv †kÖwYwef
vM
01 D³ NUbv aviv A=L+OE mgxKi‡bi
‡jb‡`b A (bM`) n«vm †c‡q‡Q cy¯ÍK wnmve m¤ú`
A (eB) e„w× †c‡q‡Q| ZvB GwU GKwU bM`vb m¤ú`
‡jb‡`b| wnmve
02 D³ NUbv aviv A=L+OE mgxKi‡bi
‡jb‡`b A ( mvcøvBR) n«vm †c‡q‡Q gwbnvwi e¨q e¨q
OE n«vm †c‡q‡Q| ZvB GwU GKwU gwbnvwi m¤ú`
†jb‡`b| gRy`
03 D³ NUbv aviv A=L+OE mgxKi‡bi
‡jb‡`b A (bM`) e„w× †c‡q‡Q bM`vb m¤ú`
L (cÖ‡`q ‡bvU) e„w× †c‡q‡Q| ZvB GwU wnmve `vq
GKwU †jb‡`b| cÖ‡`q ‡bvU
wnmve
04 D³ NUbv aviv A=L+OE mgxKi‡bi
‡jb‡`b A (bM`) e„w× †c‡q‡Q bM`vb m¤ú`
A (cÖvc¨ wnmv‡e) n«vm †c‡q‡Q| ZvB wnmve m¤ú`
GwU GKwU †jb‡`b| cÖvc¨ wnmve
05 D³ NUbv aviv A=L+OE mgxKi‡bi
‡jb‡`b L (cÖ‡`q wnmve) e„w× ‡c‡q‡Q weÁvcb e¨q e¨q
OE n«vm †c‡q‡Q| ZvB GwU GKwU cÖ‡`q wnmve `vq
†jb‡`b|
06 D³ NUbv aviv A=L+OE mgxKi‡bi
‡jb‡`b A (AwMªg fvov) n«vm †c‡q‡Q fvov wnmve e¨q
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 19

OE n«vm †c‡q‡Q| ZvB GwU GKwU AwMÖg fvov m¤ú`

†jb‡`b| wnmve
07 D³ NUbv aviv A=L+OE mgxKi‡bi
‡jb‡`b A (cÖvc¨ wnmve) n«vm †c‡q‡Q Abv`vqx e¨q
OE n«vm †c‡q‡Q| ZvB GwU GKwU cvIbv m¤ú`
†jb‡`b| cÖvc¨ wnmve

08 D³ NUbv aviv A=L+OE mgxKi‡bi

‡jb‡`b A (bM`) n«vm †c‡q‡Q weµq cwienb e¨q
OE n«vm †c‡q‡Q| ZvB GwU GKwU bM`vb m¤ú`
†jb‡`b| wnmve
D`vniY: 8
1| ¸`v‡g AweµxZ cY¨ MYYvq †`Lv †Mj gRy` c‡Y¨i wnmve n‡Z 1,000 UvKvi gvj Kg Av‡Q|
2| cÖwZôv‡bi gvwjK Zvi eÜyi wbKU n‡Z 5,000 UvKv Fb MÖnb Ki‡jb|
3| wnmveKvj †k‡l mvívB‡Ri †Kvb gRy` wQj bv| mvívB‡Ri cÖviw¤¢K DØ„Ë wQj 5,000
UvKv|
4| †mev cÖ`vb eve` DcvwR©Z Avq 1,30,000 UvKv; Zvi g‡a¨ 1,20,000 UvKv bM‡` cvIqv †Mj
Ges evwK‡Z 10,000 Gi
Rb¨ LwiÏv‡ii wbKU wej cvVv‡bv n‡jv|
5| 2,00,000 UvKv †`bv c~Y©wb®úwˇZ 1,80,000 UvKv cÖ`vb|
6| e¨emvq n‡Z 1,000 UvKv Pzwi n‡q‡Q|
7| we`y¨r wej 600 UvKv Ges M¨vm wej 400 UvKv e‡Kqv i‡q‡Q|
8| e¨vsK my` gÄyi Kij 1,000 UvKv|
9| e¨vsK PvR© avh© Kij 500 UvKv|
10| wkÿvbwek †mjvgx cvIqv †Mj 1,000 UvKv|

wnmve mgxKi‡bi cÖfve

m¤ú` (Assets) `vq(Liabilities)+gvwjKvbv

µ:bs: = ¯^Z¡ gšÍe¨

bM` cÖvc¨ e¨vsK mvcøv gRy` cÖ‡`q cÖ‡` gvwjKv

wej BR gvj wnmve q Fb bv ¯^Z¡
01 (1,000) = (1,000)
02 5,000 = 5,000
03 (5,000) = (5,000) gwbnvwi
e¨q
04 1,20,000 10,00 = 1,30,000 ‡mev Avq
0
05 (1,80,000) = (2,00,000) 20,000 evÆv
Avq
06 (1,000) = (1,000) wewea
LiP
07 = 1,000 (1,000) Dc‡hvM
e¨q
08 1,000 = 1000 my` Avq
09 (500) = (500) my` e¨q
10 1,000 = 1000 Avq

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 20

‡jb‡`b wPwýZKiY I †kÖwY wefvM

µwg ‡jb‡`b wK/bv e¨vL¨v (AvaywbK c×wZ‡Z) wnmv‡ei LvZ wnmv‡e

K bs i
†kÖwY
wefvM
01 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (gRy`gvj) e„w× †c‡q‡Q
OE e„w× †c‡q‡Q| ZvB GwU GKwU
†jb‡`b|
02 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi bM`vb wnmve
A (bM`) e„w× †c‡q‡Q cÖ‡`q FY m¤ú`
L (cÖ‡`q FY) e„w× †c‡q‡Q| ZvB GwU wnmve `vq
GKwU †jb‡`b|
03 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (mvcøvBR) n«vm †c‡q‡Q gwbnvwi e¨q e¨q
OE n«vm †c‡q‡Q| ZvB GwU GKwU gwbnvwi gRy` m¤ú`
†jb‡`b|
04 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`+cÖvc¨ wej) e„w× †c‡q‡Q bM`vb wnmve m¤ú`
OE e„w× †c‡q‡Q| ZvB GwU GKwU cÖvc¨ wnmve m¤ú`
†jb‡`b| ‡mev Avq Avq
wnmve
05 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) n«vm †c‡q‡Q cÖ‡`q wnmve `vq
L (cÖ‡`q wnmve) †c‡q‡Q| bM`vb wnmve m¤ú`
OE e„w× †c‡q‡Q| ZvB GwU GKwU cÖvß evÆv Avq
†jb‡`b| wnmve
06 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) n«vm †c‡q‡Q wewea ÿwZ e¨q
OE n«vm †c‡q‡Q| ZvB GwU GKwU bM`vb wnmve m¤ú`
†jb‡`b|
07 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
L (cÖ‡`q wnmve) e„w× †c‡q‡Q Dc‡hvM e¨q e¨q
OE n«vm †c‡q‡Q| ZvB GwU GKwU cÖ‡`q wnmve `vq
†jb‡`b|
08 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A(e¨vsK) e„w× †c‡q‡Q e¨vsK wnmve m¤ú`
OEe„w× †c‡q‡Q| ZvB GwU GKwU my` wnmve Avq
†jb‡`b|

09 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi

A (e¨vsK) e„w× †c‡q‡Q e¨vsK PvR© e¨q
OE n«vm †c‡q‡Q| ZvB GwU GKwU wnmve m¤ú`

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 21

†jb‡`b| e¨vsK wnmve

10 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) e„w× †c‡q‡Q bM`vb wnmve m¤ú`
OE e„w× †c‡q‡Q| ZvB GwU GKwU wkÿvbwek Avq
†jb‡`b| †mjvgx

D`vniY: 9
1. av‡i cY¨ µq 5,000 UvKv|
2. bM‡` cY¨ µq 5,000 UvKv|
3. gvj µq bM‡` 60,000 UvKv Ges evKx‡Z 90,000 UvKv|
4. c~‡e© weµqK„Z cY¨ †_‡K 10,000 UvKvi cY¨ †diZ G‡m‡Q hvi e¨q aiv n‡qwQj 7,500
UvKv|
5. bM‡` 1,40,000 Awdm AvmevecÎ 50000 Ges cY¨`ªe¨ 30000 UvKv wb‡q e¨emvq ïiæ Kiv n‡jv|
6. c~‡e© µxZ c‡Y¨i 5,000 UvKv wb¤œ gv‡bi nIqvq †diZ †`Iqv n‡jv|
7. av‡i cY¨ µq 50,000 UvKv Ges G msµvšÍ cwienb LiP bM‡` cÖ`vb 2,000 UvKv|
8. †gvU 35,000 UvKvi cY¨ µq K‡i bM‡` 15,000 UvKv Ges †P‡K 10,000 UvKv cÖ`vb Kiv n‡jv|
9. webvg~‡j¨ cY¨ weZib 5,000 UvKv|
10. bM‡` gvj weµq 25,000 UvKv| (µqg~j¨ 20,000 UvKv)
11. µqK„Z c‡Y¨i cwienb LiP cwi‡kva 1,000 UvKv|
12. weµq A‡hvM¨ 3,000 UvKvi cY¨ †diZ †`Iqv n‡jv|
13. bM‡` gvj weµq 80,000 UvKv| (weµxZ c‡Y¨i e¨q 60,000 UvKv)
14. av‡i gvj weµq 1,20,000 UvKv (weµxZ c‡Y¨i e¨q weµq g~‡j¨i 75%)
15. gvj weµq Kiv n‡jv: bM‡` 90,000 UvKv Ges av‡i 1,25,000 UvKv| Dfq †ÿ‡Î weµxZ c‡Y¨i
e¨v‡qi Dci 25%
jvf G cY¨ weµq Kiv n‡qwQj|
16. cY¨ µ‡qi fvov cwi‡kva 1,000 UvKv|
17. av‡i µqK…Z cY¨ †diZ †`Iqv n‡jv 12,000 UvKv|
18. weµxZ cY¨ †diZ Avmj 10,000 UvKv| (µq g~j¨ 8000 UvKv)

wnmve mgxKi‡bi cÖfve

KvjvwšÍK gRy` c×wZ‡Z mgvavb

m¤ú`(Assets) = `vq (Liabilities)+

µ:bs gvwjKvbv ¯^Z¡ gšÍe¨
bM` e¨vsK Avmevec cÖvc¨ = cÖ‡`q gvwjKvbv
Î wnmve wnmve ¯^Z¡
01 = 5,000 (5,000) µq
02 5,000 = (5,000) µq
03 (60,000) = 90,000 (1,50,000) µq
04 (10,000) = (10,000) e¨q n«vm
05 1,40,000 50,000 = 1,90,000 µqK…Z
30,000 c‡Y¨i UvKv
gvwjK K…Z
(30,000) cÖ`vb
µq
06 = (5,000) 5,000 e¨q n«vm
07 (2,000) = 50,000 (52,000) µq
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 22

08 (15,000) (10,000) = 10,000 (35,000) µq

09 = 5,000 weÁvcb LiP
(5,000) µq n«vm
10 25,000 = 25,000 weµq Avq
11 (1,000) = (1,000) cwienb LiP
12 = (3,000) (3,000) Avq n«vm
13 80,000 = 80,000 weµq Avq
14 1,20,000 = 1,20,000 weµq Avq
15 90,000 1,25,000 = 2,15,000 weµq Avq
16 (1,000) = (1,000) µq cwienb
17 = (12,000) 12,000 e¨q n«vm
18 (10,000) = (10,000) Avq n«vm

wnmve mgxKi‡bi cÖfve

wbZ¨ ev AweiZ gRy` c×wZ‡Z mgvavb

m¤ú` (Assets) = `vq (Liabilities +

µ:b gvwjKvbv ¯^Z¡ gšÍe¨
s bM` cªvc¨ e¨vsK Avmeve gRy` gvj = cÖ‡`q gvwjKvb
wnmve cÎ wnmve v ¯^Z¡
01 5,000 = 5,000
02 (5,000) 5,000 =
03 (60,000) 1,50,000 = 90,000
04 (10,000) 7,500 = (2,500)
05 1,40,000 50,000 30,000 = 2,20,000
06 (5,000) = (5,000)
07 (2,000) 52,000 = 50,000
08 (15,000) (10,000) 35,000 = 10,000
09 (5,000) = (5,000)
10 25,000 (20,000) = 5,000
11 (1,000) 1,000 =
12 (3,000) = (3,000)
13 80,000 (60,000) = 20,000
14 1,20,000 (90,000) = 30,000
15 90,000 1,25,000 (1,72,000) = 43,000
16 (1,000) 1,000 =
17 (12,000) = (12,000)
18 (10,000) 8,000 = (2,000)
Note: wbZ¨ gRy` c×wZ‡Z gRy` cY¨‡K m¤ú` wnmv‡e we‡ePbv Kiv nq| G c×wZ‡Z cY¨ µq Kiv
n‡j gRy` cY¨‡K m¤ú‡`i
e„w× wnmv‡e we‡ePbv K‡i gRy` c‡Y¨i mv‡_ †hvM Kiv nq|
Note: KvjvwšÍK gRy` c×wZ‡Z cY¨ µq‡K e¨q wnmv‡e we‡ePbv Kiv nq|

‡jb‡`b wPwýZKiY
µwgK bs ‡jb‡`b wK/bv e¨vL¨v (AvaywbK c×wZ‡Z)
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 23

1 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi

2 ‡jb‡`b
L (cª‡`q wnmve) e„w× †c‡q‡Q
OE e„w× †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) n«vm †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|

3 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi

A (bM`) e„w× †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
4 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (cÖvc¨ wnmve) e„w× †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
5 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`+AvmevecÎ+e¨q) e„w× †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
6 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
L (cª‡`q wnmve) n«vm †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
7 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) n«vm †c‡q‡Q
L (cª‡`q wnmve) e„w× †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
8 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`+e¨sK) n«vm †c‡q‡Q Ges e¨q e„w× †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
9 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
OE n«vm I e„w× †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
10 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) e„w× †c‡q‡Q
OE e„w× †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
11 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) n«vm †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
12 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
L (cÖ‡`q wnmve) n«vm †c‡q‡Q
OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
13 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) bM` †c‡q‡Q
OE e„w× †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
14 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`) e„w× †c‡q‡Q
OE e„w× †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
15 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (bM`+cÖvc¨ wnmve) e„w× †c‡q‡Q
OE e„w× †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
16 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 24

A (bM`) n«vm †c‡q‡Q

OE n«vm †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
17 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
L (cÖ‡`q wnmve) n«vm †c‡q‡Q
OE e„w× †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
18 ‡jb‡`b D³ NUbv aviv A=L+OE mgxKi‡bi
A (cÖvc¨ wnmve) e„w× †c‡q‡Q
OE e„w× †c‡q‡Q| ZvB GwU GKwU †jb‡`b|
KwZcq NUbv hv †jb‡`b bq
1| cÖwZôv‡bi Rb¨ evwl©K 10,000 UvKv wcÖwgqv‡gi wfwˇZ mvaviY wegv †Kv¤úvwbi GKwU
AwMœwegv cwjwm †Lvjvi wm×&šÍ †bIqv n‡jv|
2| Kviev‡ii GKRb `ÿ weµq e¨e¯’vc‡Ki AKvj g„Zz¨‡Z cÖwZôv‡bi †gvU weµ‡qi cwigvY
gvivZœK fv‡e n«vm ‡cj|
3| wg. †mwj‡gi mv‡_ 20,000 UvKvi Rb¨ mieiv‡ni GKwU Pzw³ m¤úv`b Kiv n‡jv|
4| e¨emvq m¤úªmvi‡bi wm×všÍ MÖn‡bi d‡j Ges G D‡Ï‡k¨ avbgwÛ‡Z gvwjK 40,000 UvKv fvovi
GKwU †`vKvb fvovi Pzw³ †bqv
n‡jv|
5| †cw›Uqvg -4 Kw¤úUvi µ‡qi Rb¨ `icÎ Avnevb Kiv n‡jv|
6| Znwej ZQiƒ‡ci Rb¨ gvwmK 5,000 UvKvi †eZbfz³ GKRb Kg©Pvix‡K eiLv¯Í Kiv n‡jv|
7| 25,000 UvKvi cY¨ weµ‡qi Rb¨ Avgv‡`i `vwLjK„Z `icÎ MÖnxZ n‡jv|
8| Awd‡mi Rb¨ 15,000 UvKvi AvmevecÎ µ‡qi GKwU digv‡qk cÎ cvVv‡bv n‡jv|
9| 4,000 UvKvi gwbnvwi `ªe¨vw` weµ‡qi Rb¨ bvwQgv BwÄwbqvwis Gi wbKU `icÎ cvVv‡bv
n‡jv|
10| Avwg‡bi wbKU n‡Z 10% my‡` 10,000 UvKvi FYMÖn‡bi wmÜvšÍ †bIqv n‡jv|
11| 50,000 UvKv F‡Yi GKwU Av‡e`b e¨vs‡K Rgv †`Iqv n‡jv|
12| Kg©Pvix‡`i Awdm Avbv †bqvi Rb¨ gvwmK 5,000 UvKv fvovi gywb Uªv݇cv‡U©i mv‡_
Pyw³ Kiv n‡jv|
13| 50,000 UvKv F‡Yi g~‡j¨i GKwU iv¯Ívi K›Uªv± cvIqv †Mj|
14| Kviev‡ii wek¯Í I AwfÁ Kg©Pvix weµq‡i Aemi MÖnb Ki‡jb|
15| GKwU bZyb †PK eB e¨vsK n‡Z Avbv n‡jv|
16| Awd‡mi cÖ‡qvR‡b GKwU gvB‡µvevm µ‡qi wm×všÍ MÖnb Kiv n‡jv|
17| †mwjg G¨vÛ mÝ Gi wbKU 5,000 UvKvi c‡Y¨i Rb¨ †UÛvi cvVv‡bv n‡jv|
18| Awd‡mi GKRb Kg©Pvixi 4,000 UvKv g~‡j¨i nvZNwo Pywi n‡q †Mj|
19| cÖwZôv‡bi gvwjK eÜz-evÜe‡`i wbKU n‡Z 5,000 UvKv KR© wb‡jb|
20| gvwjK Zvi eÜz †mwjg‡K 5,000 UvKv FY w`‡eb e‡j K_v w`‡jb|
21| e¨vsK n‡Z GKwU cvm eB †c‡jb|
22| gvwjK GKLvbv GKkZ UvKvi †bvU K¨v‡k Rgv w`‡q wZwb K¨vk n‡Z wekwU cvPu UvKvi
†bvU fvw½‡q wb‡jb|
23| gvwjK ¯¿xi Mnbv e¨vs‡K Rgv †i‡L e¨vsK n‡Z 5,000 UvKv D‡Ëvjb Ki‡jb, Zv w`‡q wZwb
eo †Q‡ji Rb¨ GKwU
mvB‡Kj Lwi` Ki‡jb|
24| †`vKv‡bi GKRb my`ÿ weµqKgx© moK `yNUbvq g„Zz¨eib Ki‡jb|
25| iwn‡gi wbKU †_‡K GKwU K¨vUvjM cvIqv †Mj|
26| ¯¿xi cÖvBReÛ n‡Z 50,000 UvKv cvIqv †Mj wKš‘ e¨emvq Avbqb Kiv n‡jv bv|
27| `yB e¨w³ Øviv †`vKv‡bi PzbKvg Kiv‡bv n‡jv wKš‘ Zviv GL‡bvI †Kvb wej Rgv †`q wb|
28| Rbve †mwjg †nv‡mb‡K gvwmK 1,000 UvKv †eZ‡b gvwjK g¨v‡bRvi wbhy³ Ki‡jb|
29| Kvqmvi †nv‡m‡bi e¨envi AmZzô n‡q gvwjK Zv‡K PvKwi †_‡K eiLv¯Í Ki‡jb|

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 25

30| gvwj‡Ki fvB †Pqvig¨vb wbe©vwPZ nIqvq Rbve AvRv` 15,000 UvKv e¨w³MZ fv‡e Avc¨vqb
eve` LiP Ki‡jb|
31| ICAB ‡_‡K dv‡g©i gvwjK ¯^Y© c`K †cj|
32| U‡b©‡Wvi d‡j 5,000 UvKvi dmj bô n‡q †Mj|
33| Awd‡mi Rb¨ Av‡iv `ywU Zjv evov‡bvi wm×všÍ Mªnb Kiv n‡jv|
34| gvwj‡Ki †Q‡ji we‡q‡Z gvwjK e¨w³MZ Znwej n‡Z 5,000 UvKv e¨q Ki‡jb|
35| Zvi fvB webv cvwikÖwg‡K Zvi e¨emv‡qi Dc‡`óv wn‡m‡e KvR K‡ib|
36| ¯¿xi Mnbv weµq Kiv n‡jv|
37| webv †eZ‡b Avjg mv‡n‡ei ‡g‡q wgm gywbœ e¨emv‡qi cwiPvjbvi `vwqZ¡ †c‡jb|
38| Kg©Pvix‡`i Awd‡m Avbv †bqvi Rb¨ gvwmK 5,000 UvKv fvovq †mvnvM cwien‡bi mv‡_
GKwU Pzw³ Kiv n‡jv|
39| 2,00,000 UvKv F‡Yi GKwU Av‡e`b e¨vs‡K Rgv †`qv n‡jv|
40| GKwU bZyb †PK eB e¨vsK n‡Z Avbv n‡jv|
41| ReŸv‡ii KvQ †_‡K 5,000 UvKv cY¨ weµ‡qi Rb¨ digv‡qk cvIqv †Mj|
42| iû‡ji Kv‡Q 1,000 UvKv cY¨ µ‡qi Rb¨ digv‡qk cvVv‡bv n‡jv|
43| †mv‡nj‡K 2,000 UvKv †eZ‡b Kg©Pvix wn‡m‡e wb‡qvM Kiv n‡jv|
44| wg. ivqnv‡bi Kv‡Q cY¨ µv‡qi Rb¨ digv‡qk cvVv‡bv n‡jv| D³ digv‡q‡k 2,000 UvKvi cY¨
µ‡qi K_v ejv
n‡q‡Q|
45| fvB fvB †UªWv‡mi KvQ †_‡K g~ja‡bi ¯^íZvi Kvi‡Y 15% nv‡i FY MÖnb Kivi wm×všÍ
†bIqv n‡jv|
46| gvwj‡Ki †Q‡ji Rb¥w`‡bi Abyôv‡b Awd‡mi mevB‡K Avgš¿b Rvbv‡bv n‡jv|
47| gvwj‡Ki †Q‡j cvm Kivi ci me eB 2,000 UvKv wewµ K‡i w`‡jv|
48| cÖwZôv‡bi evwl©K 7,000 UvKv wcÖwgqv‡gi wfwˇZ mvavib wegvq GKwU
AwMœwegv cwjwm †Lvjvi wm×všÍ MÖnb Kiv n‡jv|
49| gvwjK GKwU gv‡K©‡Ui mfvcwZ n‡jb Ges Gi Rb¨ e¨w³MZ Znwej n‡Z 4,000 UvKv LiP
Ki‡jb|
50| ¸`vg n‡Z 10,000 UvKvi cY¨ †kviæ‡g Avbv n‡jv|
51| gvwjK Zvi eÜzi wbKU n‡Z 1,00,000 UvKv FY MÖn‡bi cªwZkÖæwZ †c‡jb|
52| e¨emvq m¤úªmvi‡Yi wm×všÍ MÖnb Kiv n‡jv Ges Gi Rb¨ emyÜiv wmwU‡Z 15,000 UvKv fvovq
GKwU †`vKvb †bqvi Pzw³ Kiv n‡jv|
53| bZyb ‡kviæ‡gi Rb¨ gvwmK 8,000 UvKv †eZ‡bi GKRb `ÿ weµq Kgx© wb‡qvM †`qv n‡jv|
54| `yN©Ubvq GKRb Kg©Pvix AvnZ nIqvq ÿwZ c~ib `vwe Kiv n‡q‡Q 5,000 UvKv| wKš‘
gvwjK Zv cÖ`v‡b ivwR bb|
55| bZyb †kv-iæ‡gi Rb¨ gvwmK 12,000 UvKv †eZ‡bi GKRb e¨e¯’vcK wb‡qvM Kiv n‡jv|
56| AvRv‡`i Fb 20,000 UvKv cwi‡kv‡ai wmÜvšÍ †bIqv n‡jv|
57| Kvgvj 8,000 UvKv LiP K‡i ¯’vbxq e¨emvqx‡`i‡K †fv‡R Avc¨vwqZ Ki‡jb|

e¨emvwqK †jb‡`bi Drm I G msµvšÍ `wjjcÎ

cªwZôv‡bi cÖwZwU †jb‡`‡bi mg_©‡b Aek¨B wKQy bv wKQz `wjj cÎ _vK‡Z nq| wb‡P Zv‡`i
eb©bv I QK †`Iqv n‡jv:-
1| Pvjvb(Invoice):- av‡i cY¨ weµ‡qi mgq we‡µZv †µZv‡K c‡Y¨i we¯ÍvwiZ weeiYmn †h `wjj
†cÖib K‡i Zv‡K Pvjvb
e‡j| Av‡iv Z_¨:Ñ
K. Pvjv‡b c‡Y¨i cwiwPZ, cwigvY, `i, †gvU A‡_©i cwigvb, g~‡j¨ cwi‡kv‡ai kZ©, †µZvi bvg,
wVKvbv , Kvievwi evÆv BZ¨vw` D‡jøL _v‡K|
L. GwU av‡i c‡Y¨ µq weµ‡qi cÖvgvb¨ `wjj|
M. GwU cY¨ we‡µZvi wbKU weµq Pvjvb Ges †µZvi wbKU µq Pvjvb bv‡g AwfwnZ|

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
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N. Pvjvb c‡Y¨i mv‡_ †µZv‡K GK Kwc †cªiY Kiv nq|

O. Pvjvb Abyhvqx †µZv gvj µ‡qi cÖv_wgK chv©‡q µq eB/ µq Rv‡e`vq wjwce× K‡i Ges
we‡µZv weµq eB/ weµq Rv‡e`vq wjwce× K‡i|
P. Pvjv‡b µwgK b¤^i hy³ nq|
Pvjv‡bi GKwU bgybv QK wb‡P †`qv nj:

Lyjbv wbDR wcÖ›U wgjm (we‡µZv)

12, †cqviv evMvb †ivo, Lyjbv|
Pvjvb
Pvjvb b¤^i: 01
ZvwiL:01/01/2016
‡µZvi bvg: G¨v‡b‡Rj cÖKvkbx
wVKvbv: 38 evsjv evRvi, XvKv|
µwgK gv‡ji weeiY cwigvY `i UvKv cwigvY UvKv
bs
1 mv`v KvMR 100 wig 200 20,000
2 wbDm wcÖ›U 200 wig 20,000
3 Wzcwj‡KwUs †ccvi 10 c¨v‡KU 5,000
45,000
ev`: Kvievwi evÆv 10% 4,500
‡gvU = 40,500
UvKv (K_vq): Pwjøk nvRvi cvuPkZ UvKv gvÎ|

.....................................
‡µZvi ¯^vÿi .................................

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
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2| K¨vk †g‡gv I wej (Cash memo & Bill):- bM‡` cY¨ µq weµ‡qi cÖvgvb¨ `wjj wnmv‡e K¨vk
†g‡gv e¨eüZ nq|
Av‡iv Z_¨:-
K. we‡µZv cY¨ weµ‡qi Rb¨ K¨vk †g‡gv ‰Zix K‡i †µZv‡K cÖ`vb K‡i|
L. K¨vk †g‡gv mvavibZ wZb Kwc ˆZwi Kiv nq|
M. K¨vk †g‡gvi g~j Kwc ‡µZv‡K †`Iqv nq Ges Kve©b Kwc mg~n we‡µZvi wbKU _v‡K|
N. K¨vk †g‡gv‡Z weµxZ c‡Y¨i weeiY, `i, Kwgkb, wbU g~j¨, †µZvi bvg, wVKvbv BZ¨vw`
D‡jøL _v‡K|
O. we‡µZv av‡i weµ‡qi mgq g~j¨ cwi‡kv‡ai Rb¨ Pvjv‡bi mv‡_ K¨vk †g‡gv cÖ`vb K‡i wej
`vwLj K‡i|
P. K¨vk †g‡gvi gva¨‡g †µZv µqK…Z c‡Y¨i g~‡j¨i Rb¨ fDPvi hy³ K‡i bM`vb eB‡qi †µwWU
w`‡K wjwce× K‡i|

BKevj †UªWvm©
30, Avjcbv cøvRv, Gwjd¨v›U †ivW, XvKv|
K¨vk †g‡gv
b¤^i: ---------------- ZvwiL:
-------------
‡µZvi bvg: -------------------------------------------------
wVKvbv: ------------------------------------------------------
µwgK gv‡ji weeiY cwigvY `i UvKv cwigvY UvKv
bs
3|1 ‡WweU‡UªUb †bvUKvco (Dabit Note): ‡µZv5 †Kvb
MR KviY ekZ µqK„Z100 cY¨ we‡µZvi 500 wbKU †diZ
cvVv‡j
2 D³cvBjU
†diZ gv‡jiej‡cb we¯ÍvwiZ weeiYmn †hgb- c‡Y¨i bvg,50
4 WRb cwigvb, `i, g~j¨,200 †diZ cvVv‡bvi
KviY BZ¨vw` †diZ c‡Y¨i mv‡_ †h cÖgvY cÎ ev KvMR †cÖiY K‡i ‡gvU Zv‡K
= †WweU 700†bvU e‡j|
Av‡iv Z_¨:
UvKv (K_vq):†bv‡Ui
K. †WweU mvZkZgva¨‡g UvKv we‡µZv‡K
gvÎ| AewnZ Kiv nq †h Zvi wnmveLvZ D³ †diZ gv‡ji Rb¨
†WweU Kiv nq|
L. †WweU ‡bvU‡K †`bvwjwc ev †`bv wPwV I ejv nq|
.....................................
M. †µZv
‡µZvi ¯^vÿiwe‡µZvi Kv‡Q ‡WweU †bvU †cÖiY K‡i| .................................

wgóvbœ fvÛvi
‡WweU †bvU bs: eKwk evRvi, XvKv| ZvwiL: 02 RyjvB, 2016
‡WweU †bvU
cÖvc‡Ki bvg: ............................
wVKvbv: .................................
m~Î: .................................
µ: bs: weeiY UvKv
....... bs Pvjvb Abyhvqx av‡i µxZ cÖwZ †KwR wPwb 30 UvKv
`‡i 40 ‡KwR wPwb wb¤œgv‡bi Rb¨ †diZ cvVv‡bv n‡jv 1,200
ev`: Kvievwi evÆv 10% 120
†gvU:- 1,080
K_vq: (GK nvRvi Avwk UvKv gvÎ)
f~jåvwšÍ ms‡kvaY‡hvM¨ e¨e¯’vc‡Ki ¯^vÿi
Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 28

2| ‡WweU fvDPvi: bM‡` cY¨`ªe¨ µq I wewfbœ cÖKvi Li‡Pi cÖgvYcÎ wnmve †h `wjj ev KvMR
e¨envi Kiv nq Zv‡K †WweU fvDPvi e‡j| †WweU fvDPv‡ii mv‡_ Pvjvb, K¨vk‡g‡gv ev wej
mshy³ Kiv nq| †WweU fvDPv‡i avivevwnKfv‡e fvDPvi b¤^i cÖ`vb Kiv nq| †WweU fvDPvi
Abymv‡i bM`vb eB‡qi †µwWU cv‡k wjwce× Kiv nq Ges bM`vb eB‡qi wbw`©ó Kjv‡g fvDPvi
b¤^iwU wjL‡Z nq hv‡Z fwel¨‡Zi cÖ‡qvR‡b fvDPviwU mn‡R Ly‡R cvIqv hvq| wb‡P ‡WweU
fvDPv‡ii GKwU bgybv D‡jøL Kiv n‡jv:

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 29

b¨vkbvj †ccvi nvDm

‡evW© evRvi, MvRxcyi|
‡WweU fvDPvi
‡WweU fvDPvi b¤^i: ...................... ZvwiL: 02 †g 2016
wnmve Lv‡Zi bvg: ........................ MÖnbKvixi bvg: ....................
wVKvbv: ............................
µ: bs: Li‡Pi weeiY UvKv
mshy³ K¨vk‡g‡gv †gvZv‡eK gwbnvwi µq: 40 WRb Kjg cÖwZ 3,200
WRb 80 UvKv `‡i 14,000
20 wig KvMR cÖwZ wig 700 UvKv `‡i
‡gvU 17,200
UvKv (K_vq): m‡Z‡iv nvRvi `yBkZ UvKv gvÎ|
K¨vwkqv‡ii ¯^vÿi wnmveiÿ‡Ki ¯^vÿi e¨e¯’vc‡Ki ¯^vÿi MÖnbKvixi
¯^vÿi
3| ‡µwWU †bvU (Credit Note): ‡h †Kvb Kvi‡Y we‡µZvi wbKU av‡i weµqK…Z cb¨ †diZ G‡j
cÖvwßi ci c‡Y¨i weeiY, cwigvb, g~j¨, Kvieix evÆv BZ¨vw` D‡jøL c~e©K ‡µZv ev cÖvc¨
wnmve LvZ‡K †µwWU Kiv n‡q‡Q Rvwb‡q we‡µZv †h cÎ †µZv‡K †cÖiY K‡i Zv‡K †µwWU
†bvU e‡j|
Av‡iv Z_¨:
K. †µwWU †bvU we‡µZv †µZv‡K †cÖib K‡i|
L. †µwWU †bvU‡K cvIbv wjwc ev cvIbv wPwV I ejv nq|
M. Pvjv‡b f~jekZ c‡Y¨i g~j¨ †ewk avh© Kiv n‡j Zv ms‡kva‡bi Rb¨I †ÿ‡Î we‡kl †µwWU
†bvU †cÖiY Kiv nq|
Kv‡kg †UªWvm©
‡µwWU †bvU bs: dzjevwoqv, mvfvi, XvKv|
‡µwWU †bvU
cÖvc‡Ki bvg: ............................. ZvwLi: ....................
wVKvbv: .....................................
m~Î: .........................................
µ: bs: weeiY UvKv
Avcbv‡`i †cÖwiZ ......... bs †WweU †bvU Abyhvqx cÖwZ
†KwR wPwb 30 UvKv `‡i 40 †KwR wPwb †diZ cvIqv 1,200
†Mj 120
ev`: Kvievwi evÆv 10%
‡gvU 1,080
UvKv (K_vq): GK nvRvi Avwk UvKv gvÎ|
f~jåvwšÍ ms‡kvab‡hvM¨ e¨e¯’vc‡Ki ¯^vÿi
4| f¨vU Pvjvb (Vat Invoice): 1991 mv‡ji f¨vU AvBb Abyhvqx miKvi KZ„K wbav©wiZ Q‡K
cY¨ we‡µZv †h Pvjvb cÖ¯‘Z K‡i Z‡K f¨vU Pvjvb e‡j| cY¨ we‡µZv ev †mev cÖ`vbKvixi wbKU
n‡Z miKvi wba©vwiZ fv‡e f¨vU Av`vq K‡i|
f¨vU PvjvbcÎ
(wewa-16 Abyhvqx)
e¨emvq cÖwZôv‡bi bvg: ............................
wVKvbv:.........................................
Ki`vZv kbv³KiY msL¨v................................
‡µZvi bvg: .................................. PvjvbUc‡Îi µwgK msL¨v: .............................

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 30

wVKvbv: ......................................... PvjvbcÖ`v‡bi ZvwiL: ....................................

Ki`vZv kbv³KiY msL¨v: ..................... Pvjvbc‡Îi cÖ`v‡bi mgq: ..............................
c‡Y¨i PzovšÍ MšÍe¨¯’j: ........................... cY¨ Acmvi‡Yi cÖK„Z ZvwiL I mgq: ...............
hvbevn‡bi cªK„wZ I b¤^i: ......................
5| fvDPvi (Voucher): µq, weµq, Avq, e¨q bM`vb eB‡Z wjwce× Kivi Rb¨ †h e¨emvwqK
cÖgvYcÎ e¨envi Kiv nq Zv‡K fvDPvi e‡j| fvDPvi `yB cÖKvi (K) †WweU fvDPvi (L) †µwWU
fvDPvi|
‡WweU fvDPvi (Debit Voucher): bM‡` cY¨`ªe¨ µq I wewfbœ cÖKvi Li‡Pi cÖgvYcÎ wnmve †h
`wjj ev KvMR e¨envi Kiv nq Zv‡K †WweU fvDPvi e‡j|

Av‡iv Z_¨:
K. †WweU fvDPvi wej ev K¨vk‡g‡gv n‡Z cÖ¯‘Z Kiv nq|
L. †WweU fvDPv‡ii mv‡_ Pvjvb, wej ev K¨vk‡g‡gvi Kwc mg~n mshy³ Kiv n‡q _v‡K|
M. †WweU fvDPv‡i avivevwnKZv‡i fvDPv‡ii b¤^i cÖ`vb c~e©K bM`vb eB‡Z †µwWU cv‡k
wjwce× Kiv nq|
b¨vkbvj †ccvi nvDm
‡evW© evRvi, MvRxcyi|
‡WweU fvDPvi
‡WweU fvDPvi b¤^i: ...................... ZvwiL: 02 †g 2016
wnmve Lv‡Zi bvg: ........................ MÖnbKvixi
bvg: .................
wVKvbv: ............................
µ: bs: Li‡Pi weeiY UvKv
mshy³ K¨vk‡g‡gv †gvZv‡eK gwbnvwi µq:
40 WRb Kjg cÖwZ WRb 80 UvKv `‡i 3,200
20 wig KvMR cÖwZ wig 700 UvKv `‡i 14,000
‡gvU 17,200
UvKv (K_vq): m‡Z‡iv nvRvi `yBkZ UvKv gvÎ|

K¨vwkqv‡ii ¯^vÿi wnmveiÿ‡Ki ¯^vÿi e¨e¯’vc‡Ki ¯^vÿi MÖnbKvixi

¯^vÿi
‡µwWU fvDPvi (Credit Voucher): cY¨ weµq I wewfbœ cÖKvi Av‡qi cÖgvbcÎ wnmv‡ei †h
cÖgvYcÎ e¨eüZ nq Zv‡K †µwWU fvDPvi e‡j|
Av‡iv Z_¨:
K. †µwWU fvDPv‡ii mv‡_ Pvjv‡bi Kwc I K¨vk‡g‡gv mshy³ Kiv nq|
L. †µwWU fvDPv‡i avivevwnKfv‡e fvDPv‡ii b¤^i cÖ`vb c~eK© bM`vb eB‡Z †WweU cv‡k
wjwce× Kiv nq|
wb‡P GKwU †µwWU fvDPv‡ii bgybv D‡jøL Kiv n‡jv:
B‡jviv wjwg‡UW
‡µwWU fvDPvi bs: m`i †ivW, wm‡jU|
cÖvc‡Ki bvg: ........................ ‡µwWU fvDPvi ZvwiL: 16 GwcÖj, 2016
wnmve Lv‡Zi bvg: .................... MÖnYKvixi bvg I
wVKvbv: ..................
µ: bs Av‡qi weeiY UvKv

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786
 31

gvj weµ‡qi weeiY:

10 wcm †m‡jvqvi KvwgR (201500) 30,000
20 wU Iobv (50040) 20,000
12 WRb Pywo (100150) 15,000
‡gvU 65,000
UvKv (K_vq): cuqlwÆ nvRvi UvKv gvÎ|
cÖ`vbKvixi ¯^vÿi K¨vwkqv‡ii ¯^vÿi wnmveiÿ‡Ki ¯^vÿi e¨e¯’vc‡Ki
¯^vÿi

Rvbv©j fvDPvi (Journal Voucher): mKj cÖKvi AbM` †jb‡`b wjwce× Kivi Rb¨ †h fvDPvi
e¨eüZ nq Zv‡K Rvbv©j fvDPvi e‡j| AbM` †jb‡`‡bi K‡qKwU D`vniY:Ñ AePq, m¤úwË
Ae‡jvcb, Abv`vqx cvIbv mwÂwZ|
evwà G›UvicÖvBR
myB‡Wb gv‡K©U, ga¨ evÇv, XvKv|
ZvwiL: 22 b‡f¤^i 2016
†KvW bs wnmveLvZ L.c„ ‡WweU ‡µwWU
02 Abv`vqx cvIbv 21 10,000
cª¯‘ZKvixi ¯^vÿi wnmveiÿ‡Ki ¯^vÿi we‡µZvi ¯^vÿi
...................... ........................... ........................

Ovijit Sir, Lecturer, Accounting, Govt. Ashek Mahmud College, Jamalpur. Cell: 01914- 481786