JAIBB

ACCOUNTING FOR FINANCIAL SERVICES (AFS)

Reading Materials : Short Notes

S HORT NOTES
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL
 (1). AvB.Gd.Avi.Gm (IFRS)
(2). ev‡mj Pzw³ (Basel Accord)
(3). Off Balance Sheet Items (AwjwLZ DØ„Ëc‡Îi Dcv`vbmg~n)
(4). bM` bxwZ ebvg e‡Kqv bxwZ (Cash Basis vs. Accrual Basis)
(5). i¶YkxjZv bxwZ (Conservatism Principle)
(6). my‡hvM e¨q (Opportunity Cost)
(7). 3/10, 2/10, n/30
(8). CVP we‡kl‡Yi Abygvbmg~n (mg‡”Q` we›`y we‡kl‡Yi Abygvbmg~n)
(9). Sunk Cost (wbgw¾Z e¨q)
(10). Window Dressing
(11). CAMELS ‡iwUs
(12). Avq wPwýZKiY bxwZ (Revenue Recognition Principle)
(13). FOB Shipping Point
(14). Comprehensive Income
(15). mgš^q Rv‡e`v (Adjusting Entry)
(16). IAS (International Accounting Standards)
(17). ‡WweU †bvU I †µwWU †bvU
(18). wejw¤^Z Avq I LiP (Defrred Revenue and Expense)
(19). Break-Even Point (mg‡”Q` we›`y)
(20). `„k¨gvb m¤úwË (Tangible Assets)
(21). Current Assets vs. Non-Current Assets (PjwZ m¤úwË ebvg A-PjwZ m¤úwË)
(22). Going Concern Assumption (Pjgvb aviYv Abygvb)
(23). cÖvmw½K e¨q (Relevant Cost)
(24). Kvjvwš—K ebvg wbZ¨ gRy` (Periodic vs. Perpetual Inventory)
(25). wgjKiY bxwZ (Matching Principles)
(26). AwR©Z ebvg wejw¤^Z ivR¯^ (Accrued Vs Deferred Revenue)
(27). cwiPvjb ebvg Avw_©K KvR (Operating vs Financial Activities)
(28). Dj¤^ ebvg mgZj we‡klY (Vertical vs Horizontal Analysis)
(29). LIFO ebvg FIFO
(30). A¯úk©bxq m¤úwË (Intangible Assets)
(31). Off Setting (Ad‡mwUs)
(32). GAAP (Generally Accepted Accounting Principles)
(33). `Ëvsk (Contribution Margin)
(34). ¯’vqx m¤úwË I PjwZ m¤úwË
(35). we‡kl Rv‡e`v (Special Journal)

(1). AvB.Gd.Avi.Gm (IFRS-International Financial Reporting Standards)

- IFRS Gi c~Y©iƒc n‡jv ÔInternational Financial Reporting StandardsÕ, hv International Accounting
Standard Board (IASB) KZ…©K cÖYxZ|
- IFRS n‡jv Avš—R©vwZK wnmveweÁv‡bi gvb`‡Ûi mgwó, †h¸‡jv GKwU cÖwZôvb‡K Zvi Avw_©K
weeiYx‡Z wK wK ai‡bi Avw_©K †jb‡`b ev B‡f›U hy³ Ki‡Z n‡e †m m¤ú‡K© aviYv cÖ`vb K‡i|
- IFRS Gi cÖavb D‡Ïk¨ n‡jv Avš—R©vwZK †¶‡Î cÖwZôvb¸‡jvi wnmvevqb‡K Zzjbvg~jKfv‡e mnRxKiY
Kiv|
- wbgœwjwLZ Abygv‡bi Dci IFRS cÖwZwôZ t
(i). Pvjy Kvievi; (ii). w¯’wZkxj cwigvc (iii). w¯’i µq ¶gZvi
GKK; GKK;
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 2
 - IFRS wbgœwjwLZ wZb ai‡bi GKvDw›Us g‡Wj‡K Aby‡gv`b `vb K‡i‡Q t
(i). PjwZ wnmveweÁvb;
(ii). bvwgK Avw_©K GK‡K Avw_©K g~jab i¶Yv‡e¶Y;
(iii). ¯’vqx µq ¶gZvi GK‡K Avw_©K g~jab i¶Yv‡e¶Y;
- Avw_©K cÖwZôvb KZ…©K cÖ¯‘ZK…Z Avw_©K weeiYx‡K Avš—R©vwZKfv‡e MÖnY‡hvM¨ Kivi
Rb¨ 1973 m‡b Avš—R©vwZK wnmvegvb KwgwU (International Accounting Standard Committee-
IASC) MVb Kiv nq|
- G KwgwU Avw_©K weeiYx cÖ¯‘‡Zi Rb¨ wKQz gvb ˆZix K‡i, †h gvb¸‡jv‡K Avš—R©vwZK
wnmvegvb (International Accounting Standard-IAS) e‡j| IASC 2000 mvj ch©š— KvR K‡i Ges ‡ek
wKQz IAS cÖYqb K‡i| cieZ©x‡Z 2001 mv‡j IAS cÖYq‡bi `vwqZ¡ c‡i International Accounting
Standard Board (IASB)-Gi Dci Ges ZLb †_‡K IAS-‡K IFRS ejv nq|
- evsjv‡`‡ki The Institute of Chartered Accountants of Bangladesh (ICAB) KZ…©K †h me IAS/IFRS
G‡`‡ki Rb¨ MÖnY Kiv n‡q‡Q Zv‡K Bangladesh Accounting Standards (BAS) ev Bangladesh Financial
Reporting Standards (BFRS) ejv nq|
- eZ©gvb e¨emv‡q IFRS-Gi e¨env‡ii K‡qKwU †¶Î wb‡P D‡jL Kiv n‡jv t
(i). Avw_©K weeiYx Dc¯’vc‡bi t BAS-1/BFRS-1/IAS-1
†¶‡Î
(ii). gRy` c‡Y¨i †¶‡Î t BAS-2/BFRS-2/IAS-2
(iii). bM` cÖevn weeiYxi †¶‡Î t BAS-7/BFRS-7/IAS-7
(iv). wbg©vY Pzw³i †¶‡Î t BAS-11/BFRS-11/IAS-11
(v). AvqK‡ii †¶‡Î t BAS-12/BFRS-12/IAS-12


(2). ev‡mj Pzw³ (Basel Accord)

- e¨v‡mj-2 n‡jv †gvUv`v‡M Ggb e¨e¯’v †hLv‡b e¨vsK I Avw_©K cÖwZôv‡bi Kg©KvÊ cwiPvjbvq †h
SuywK _v‡K Zv mnbxq gvÎvq ivL‡Z ch©vß bM` A_© ev g~ja‡bi †hvMvb wbwðZ Kiv|
- G c×wZi AvIZvq e¨vs‡Ki cwiPvjbv SuywK I g~jab SuywK c„_Kfv‡e wba©vi‡Yi Dci ¸i“Z¡v‡ivc Kiv
n‡q‡Q|
- GLv‡b SuywK ej‡Z g~jZ FY SuywK, cwiPvjbv SzuwK Ges evRvi SuywK‡KB eySv‡bv nq|
- B›Uvib¨vkbvj KwgwU Ad e¨vswKs mycviwfkb GB c×wZwU Abymi‡Yi Rb¨ mycvwik K‡i‡Q| Gi Av‡M
Avwki `k‡K SuywK n«v‡mi Rb¨ e¨v‡mj-1 e¨e¯’v cÖYxZ nq| e¨v‡mj-2 GiB DbœZZi ms¯‹iY|


(3). Off Balance Sheet Items (AwjwLZ DØ„Ëc‡Îi Dcv`vbmg~n)

- †Kvb cÖwZôv‡bi ‡h m¤ú` ev `vqmg~n H cÖwZôv‡bi Avw_©K weeiYxi DØ„Ëc‡Î (Balance Sheet) D‡j-
L Kiv nq bv, Zv‡`i‡K AwjwLZ DØ„Ëc‡Îi Dcv`vbmg~n (Off Balance Sheet Items) ejv nq| GKwU
mvaviY Off Balance Sheet Item-Gi D`vniY n‡jv ÔOperating LeaseÕ.
- GB Dcv`vbmg~n UªvK Kiv KwVb Ges jyKv‡bv `vq wn‡m‡e _v‡K|
- e¨vswKs †Kv¤úvwb AvBb-1991 Abyhvqx Ad e¨vjvÝ kxU AvB‡Ug¸‡jv n‡jv t
(i). Bills for collector; (ii). Acceptance and Endorsement;

(4). bM` bxwZ ebvg e‡Kqv bxwZ (Cash Basis vs. Accrual Basis)
- e‡Kqv wfwËK wnmvei¶Y n‡jv Avq ev gybvdv wbY©‡qi Giƒc GKwU c×wZ †hLv‡b e¨emvwqK cY¨
mieivn A_ev †mev cÖ`v‡bi erm‡iB G‡`i wewbg‡q cÖvc¨ ev cÖvße¨ cY¨‡K “Revenue Income” wn‡m‡e
aiv nq| G †¶‡Î bM` UvKvi AvKv‡i D³ Revenue Avmj wKbv Zv we‡ePbv Kiv nq bv|
- GKBfv‡e PjwZ wnmveKv‡j †h †Kvb evwn¨K m~Î n‡Z Drcbœ Z_v cÖvc¨ Avq‡K (bM` bv cvIqv m‡Ë¡I)
PjwZ mv‡j wnmvefy³ Kiv nq Ges cvIqvi AwaKviwU‡K PjwZ mv‡jB m¤ú` wn‡m‡e wPwýZ Kiv nq|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 3

 - Avevi, PjwZ wnmveKv‡j †Kvb ¯^xK…Z ivR¯^ Avq (†hgb weµq) Drcv`‡bi Rb¨ GKB mv‡j e¨wqZ
(Incurred) LiP¸‡jv‡K PjwZ mv‡ji e¨q wn‡m‡e MY¨ Kiv nq| D³ LiP¸‡jv‡K cÖK…Zc‡¶ bM‡` cwi‡kva
Kiv n‡jv wKbv Zv we‡ePbv Kiv nq bv| hw` D³ LiP Acwi‡kvwaZ _v‡K ZLb Zv‡K (e‡Kqv AskUzKz)
GKw`‡K PjwZ mv‡ji e¨q Ges Ab¨w`‡K e¨emv‡qi `vq wn‡m‡e MY¨ Kiv nq|
- wnmve kv‡¯¿i we‡ePbv g‡Z, †KejgvÎ e‡Kqv wfwˇZ wbY©xZ Kvievix djvdjB weï×, wbf©yj I
hyw³m½Z n‡Z cv‡i| e‡Kqv wfwËK wnmvei¶Y cÖYvjx‡Z mgš^q Rv‡e`vi (Adjusting Entries) e¨envi Kiv
nq wnmve‡K Up-to-Date ivLvi Rb¨|
- evwYwR¨K we‡k¦ e‡Kqv wfwËK wnmvei¶Y cÖYvjx cÖPwjZ weavq e‡Kqv wfwËK wnmvei¶Y cÖYvjx
ÔevwYwR¨K wnmvei¶Y cÖYvjxÕ bv‡g me©vwaK cwiwPZ|
- c¶vš—‡i, bM`vb wfwËK wnmvei¶Y cÖYvjx GKwU wbw`©ó wnmveKv‡j bM` Qvov Ab¨vb¨ AwR©Z
Avq wjwce× K‡i bv| Abyiƒcfv‡e, Li‡Pi †¶‡Î AwR©Z Av‡qi wecix‡Z mKj LiPI wjwce× K‡i bv| ZvB GB
cÖYvjx‡Z weï× ev mwVK Financial Statement ˆZwi Kiv hvq bv| ZvQvov bM`vb wfwËK wnmvei¶Y
cÖYvjx me©RbMÖvn¨ wnmvei¶Y bxwZI (GAAP) AbymiY K‡i bv|
- myZivs ejv hvq †h, e‡Kqv wfwËK Avw_©K weeiYx bM`vb wfwËK Avw_©K weeiYxi Zzjbvq AwaK Z_¨
mieivn K‡i|

(5). i¶YkxjZv bxwZ (Conservatism Principle)
- i¶YkxjZv bxwZi g~j K_v n‡jv, ÒmKj ¶wZ‡K Av‡M †_‡K c~e©vbygvb Ki, jvf‡K bqÓ|
- Avw_©K weeiYx ˆZwi Kivi †¶‡Î ZvB wbivc` c_ AbymiY Kiv DwPZ| wbivc` c_ ej‡Z eZ©gvb
AwbðqZvi RM‡Z c~e© n‡Z m¤¢ve¨ †jvKmv‡bi Rb¨ h‡_ó mveavbZv Aej¤^b Kiv eySvq|
- ‡Kvb wel‡q jv‡fi m¤¢vebv hZB †ewk _vKzK bv †Kb Zv we‡ePbv Kiv hv‡ebv| wKš‘ ¶wZi mvgvb¨ m¤
¢vebv _vK‡j Zv we‡ePbvq Avb‡Z n‡e|
- i¶YkxjZv bxwZ‡Z wbgœwjwLZ welq¸‡jv we‡ePbv Kiv nq t
(i). gRy` c‡Y¨i µqg~j¨ I evRvig~j¨ G `yB‡qi g‡a¨ †h g~j¨wU Kg Zv MÖnY K‡i h_vm¤¢e jvf
Kg †`Lv‡Z nq|
(ii). ¶z`ª ¶z`ª m¤ú`, †hgb- KvMR, Kvwj, Kjg, †cwÝj cÖf„wZ gybvdv RvZxq LiP †`wL‡q bxU
Avq Kgv‡bv nq|
(iii). Abv`vqx †`bvi Rb¨ fwel¨Z e¨e¯’v ˆZwi K‡i bxU jvf Kgv‡bv nq|
(iv). wewb‡qv‡Mi g~j¨ n«vm-e„w×i Rb¨ Znwej m„wó K‡i bxU Avq Kgv‡bv nq|
(v). e¨emv‡qi Awbw`©ó RxebKvj _vKv m‡Ë¡I mybv‡gi gZ A¯úk©bxq m¤úwËi Ae‡jvcb Kiv nq|
(vi). cvIbv`v‡ii Dci cÖwfkb aiv nq bv|
- myZivs ejv hvq †h, wnmve ˆZixi mgq †Kvb Avq ev` †M‡jI Lye GKUv Amyweav n‡e bv, †h Amyweav
n‡e †Kvb LiP hw` ev` c‡o| GB `„wófw½i bxwZ‡KB i¶YkxjZvi bxwZ ev Conservatism Principle ejv nq|

(6). my‡hvM e¨q (Opportunity Cost)
- m¤ú‡`i ev my‡hv‡Mi GKvwaK e¨envi _vK‡Z cv‡i| m¤ú‡`i weKí e¨env‡ii g‡a¨ GKwU‡K MÖnY Kivi
d‡j Ab¨ GK ev GKvwaK cÖKvi e¨env‡ii myweav‡K eR©b Ki‡Z nq| Giƒc AM„nxZ ev eR©bKvix
Kv‡h©i cwigvc‡hvM¨ myweav‡K my‡hvM e¨q e‡j|
- Drcv`‡bi Dcv`vbmg~n Ab¨vb¨ weKí †¶‡Î wb‡qvwRZ n‡q †h A_©g~j¨ jvf Ki‡Z cv‡i, †Kv‡bv GKwU
we‡kl †¶‡Î wb‡qvM K‡iI Dcv`vb¸‡jv‡K †mB cwigvY g~j¨B w`‡Z nq| Dcv`vbmg~‡ni weKí e¨env‡ii Rb¨
†h g~j¨ w`‡Z n‡Z cv‡i, Zv‡KB my‡hvM e¨q ejv nq| A_©vr Dcv`vb¸‡jv‡K †Kv‡bv we‡kl †¶‡Î
wb‡qvwRZ ivLvi `vgB n‡”Q my‡hvM e¨q|
- ‡hgb t- GKRb e¨w³i 1,000 UvKv Av‡Q| †m D³ A_© e¨vs‡K Rgv ivL‡Z cv‡i ev e¨emvq wewb‡qvM
Ki‡Z cv‡i| e¨vs‡K Rgv †_‡K Zvi Avq 100 UvKv Ges e¨emvq †_‡K Avq 150 UvKv| †m ¯^vfvweK
Kvi‡Y e¨emvq D³ A_© wewb‡qvM Ki‡e| G‡¶‡Î e¨vs‡K Rgv †_‡K Avq A_©vr 100 UvKv n‡jv Zvi
my‡hvM e¨q|

(7). 2/10, 3/10, n/30

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 4

 - 2/10, 3/10, n/30 (Two-ten, Three-ten, Net-Thirty) n‡jv av‡i cY¨ µq-weµ‡qi evÆv MYbvi GKwU
Uvg©/kZ©/wbqg|
- 2/10, n/30 Gi A_© n‡jv Pvjvb ˆZwii ZvwiL †_‡K cieZ©x `k w`‡bi g‡a¨ weµq g~j¨ cwi‡kva Kiv n‡j
†gvU Pvjvbx g~‡j¨i Dci 2% evÆv gÄyi Kiv n‡e| 10 w`‡bi g‡a¨ 2% evÆvi my‡hvM wb‡q cwi‡kva Kiv
bv n‡j 30 w`‡bi g‡a¨ Aek¨B c~Y© UvKv A_©vr Pvjvb g~j¨ cwi‡kva Ki‡Z n‡e|
- A_©vr n/30 Gi A_© n‡jv Pvjvbx ZvwiL n‡Z 30 w`‡bi g‡a¨ weµqg~j¨ cÖ‡`q| myZivs 2/10 n‡jv evÆv
gÄyixi mgq Ges n/30 n‡jv weµqg~j¨ cwi‡kv‡ai mgq|
- GKBfv‡e 3/10, n/30 Gi A_© n‡jv Pvjvb ˆZwii ZvwiL †_‡K cieZ©x `k w`‡bi g‡a¨ weµq g~j¨ cwi‡kva
Kiv n‡j †gvU Pvjvbx g~‡j¨i Dci 3% evÆv gÄyi Kiv n‡e| 10 w`‡bi g‡a¨ 3% evÆvi my‡hvM wb‡q
cwi‡kva Kiv bv n‡j 30 w`‡bi g‡a¨ Aek¨B c~Y© UvKv A_©vr Pvjvb g~j¨ cwi‡kva Ki‡Z n‡e|

(8). CVP (Cost Volume Profit) we‡kl‡Yi Abygvbmg~n
- ‡Kvb Kviev‡ii Drcv`b e¨q, g~j¨nvi, weµq cwigvY, weµq wgkªY BZ¨vw`i cwieZ©b NU‡j gybvdvi Dci
wK cÖfve co‡Z cv‡i Zv e¨vL¨v Kiv‡KB e¨q cwigvY gybvdv (CVP) m¤úK© we‡klY e‡j|
- gybvdv wewfbœ Dcv`v‡bi Dci wbf©ikxj| weµq cwigvY Ges Drcv`b e¨q Dcv`vb `ywU ci¯úi m¤úK©hy³|
- weµq cwigvY wbf©i K‡i e¨‡qi Dci Ges e¨q mvaviYZ Drcv`‡bi cwigvY, `ª‡e¨i wgkªY, Af¨š—ixY `¶Zv,
Drcv`b `¶Zv BZ¨vw` Øviv cÖfvweZ n‡q _v‡K|
- wb‡gœ CVP we‡kl‡Yi Abygvbmg~n D‡jL Kiv n‡jv t
(i). GKvwaK c‡Y¨i †¶‡Î c‡Y¨i weµq wgkªY e¨e¯’v wVK _v‡K Giƒc Abygv‡bi wfwˇZ
mg‡”Q`-we›`y wba©viY Kiv nq| wKš‘ ev¯—‡e weµq wgkªY wVK ivLv Am¤¢e n‡Z
cv‡i;
(ii). weµqg~j¨ †h †Kv‡bv weµq¯—‡i AcwiewZ©Z _v‡K;
(iii). Drcv`b cÖhyw³ AcwieZ©bkxj;
(iv). GKK cÖwZ Drcv`b e¨q AcwiewZ©Z _v‡K;
(v). Drcv`b I weµ‡qi cwigvY GKB n‡e;
(vi). mKj e¨q g~jZt cwieZ©bkxj I ¯’vqx n‡e;
(vii). wba©vwiZ Kvh©gvÎvq ¯’vqx LiP AcwiewZ©Z _v‡K;

(9). Sunk Cost (wbgw¾Z e¨q)
- ‡Kvb wbw`©ó Re ev Drcv`b Kv‡h© e¨wqZ LiP cybi“×v‡ii A‡hvM¨ we‡ewPZ n‡j Zv‡K wbgw¾Z e¨q
(Sunk Cost) e‡j| A_©vr wbgw¾Z e¨q n‡jv AZxZ e¨‡qi †h Ask D×vi‡hvM¨ bq|
- G ai‡bi e¨q‡K AZx‡Zi my‡hvM e¨qI ejv nq| G e¨q fwel¨‡Z †h †Kv‡bv B‡f›U NUvi Rb¨ †h e¨q n‡e Zv
†_‡K m¤ú~Y© ¯^vaxb|
- D`vniY¯^iƒc, hw` GKwU cÖwZôvb Software Installation eve` 2 †KvwU UvKv LiP K‡i Z‡e G ai‡bi e¨q
n‡e wbgw¾Z e¨q| KviY GB e¨q Avi KL‡bv cybi“×vi Kiv m¤¢e n‡e bv|

(10). Window Dressing
- †Kvb cÖwZôv‡bi Avw_©K wee„wZi Aeqe DbœxZ Kivi j‡¶¨ e¨e¯’vcbv KZ…©K Zv cÖY‡qi c~‡e©
M„nxZ e¨e¯’v‡K Window Dressing e‡j| mvaviYZ GKvDw›Us mgqmxgv †kl nIqvi Lye Aí mgq c~‡e©
GUv Kiv nq|
- hLb GKwU e¨emvq cÖwZôv‡b AwaK msL¨K †kqvi †nvìvi _v‡K ZLb Window Dressing Kiv nq, hv‡Z
†kqvi †nvìviiv g‡b K‡ib †h cÖwZôvbwU fv‡jv Pj‡Q| hLb cÖwZôvbwU Ab¨ †Kvb cÖwZôvb †_‡K FY
MÖnY Ki‡Z Pvq ZL‡bv GwU Kiv n‡q _v‡K|
- Window Dressing Gi wKQz D`vniY wb‡gœ D‡jL Kiv n‡jv t
(i). bM` UvKv (Cash) t GKvDw›Us mgqmxgv †kl nIqvi wVK AvM gyn~‡Z© ev K‡qKw`b
Av‡M †_‡K mieivnKvix‡K UvKv cwi‡kva bv Kiv| †hgb- Ryb I wW‡m¤^i †K¬vwRs-Gi
mgq e¨vsK KZ…©K eo eo †PK †c‡g›U bv †`Iqv ev wd·W wW‡cvwRU fv½v‡Z bv †`Iqv|
d‡j D³ mgqmxgvq cÖwZôv‡bi Avq †ewk †`Lv‡bv hvq|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 5

 (ii). ¯’vqx m¤ú` (Fixed Assets) t cÖwZôv‡bi ¯’vqx m¤ú‡`i mv‡_ cyÄxf~Z AePq wewµ K‡i
†`Iqv|
(iii). e¨q (Expenses) t cÖwZôvb KZ…©K mieivnKvixi UvKv cwi‡kva ¯’wMZ ivLv, hv‡Z
cieZ©x mgqmxgvq Zv bw_fy³ Kiv hvq|


(11). CAMELS ‡iwUs

- GKwU Avw_©K cÖwZôv‡bi jvfRbKZv (Profitability), Drcv`bkxjZv (Productivity) Ges †fv³v mš‘wó
(Customer’s Satisfaction) GB wZbwU Dcv`vb g~j¨vqY Kivi Rb¨ †h c×wZ AbymiY Kiv nq, Zv‡K
CAMELS Rating e‡j|
- e¨vs‡Ki mvwe©K Ae¯’v Rvbvi j‡¶¨ Ad mvBU mycviwfkb I Gi K¨v‡gj †iwUs cÖPjb Kiv nq, hv 1993
mvj †_‡K e¨vsK wbqš¿Y wefv‡Mi Ad mvBU mycviwfkb BDwbU KZ…©K 24/08/1993 Zvwi‡Li
wewmwW mvK©yjvi bs-20/93-Gi gva¨‡g cÖeZ©b Kiv n‡q‡Q|
- CAMELS Rating QqwU Dcv`vb wb‡q MwVZ t
(i). C = Capital Adequacy (g~ja‡bi ch©vßZv)
(ii). A = Asset Quality (m¤ú‡`i ¸YMZgvb)
(iii). M = Management Quality (e¨e¯’vcbvi gvb)
(iv). E = Earning (g~ja‡bi ch©vßZv)
(v). L = Liquidity (Zvij¨)
(vi). S = Sensitivity to Market Risk (evRvi SzuwKi cÖwZ ms‡e`bkxjZv)
- CAMELS Rating Gi g~j D‡Ïk¨ n‡jv e¨vs‡Ki mvwe©K Ae¯’v wbiƒcY Kiv Ges G‡`i kw³ I `ye©jZv
wPwýZ Kiv| A_©vr,
(i). Avw_©K kw³ I (ii). cÖ‡qvMM (iii). e¨e¯’vcKx
`ye©jZv; Z; q;
- GwU GKwU Aby‡gvw`Z m~‡Îi AvIZvq cÖ_‡g Dc‡ii C, A, M, E, L, S-Gi mswkó e¨vs‡Ki Ae¯’v
c„_Kfv‡e wbY©q K‡i †iwUs Kiv nq|
- cieZ©x‡Z GB †iwUs¸‡jvi Mo †iwUs †ei K‡i 1, 2, 3, 4, 5 GBfv‡e Composite Rating Kiv nq| GB
Composite Rating 1, 2, 3, 4, 5 Gi wecix‡Z h_vµ‡g Strong, Satisfactory, Fair, Marginal I Unsatisfactory
gZvgZ MÖnY Kiv nq|
- mvaviYZ †h mg¯— e¨vs‡Ki Composite Rating G 5 nq Zv‡`i‡K evsjv‡`k e¨vsK mgm¨vMÖ¯— e¨vsK
wn‡m‡e mbv³ K‡i cÖ‡qvRbxq e¨e¯’v MÖn‡Yi wb‡`©k †`q|


(12). Avq wPwýZKiY bxwZ (Revenue Recognition Principle)

- cY¨ ev †mev †µZvi wbKU †h g~‡j¨ n¯—vš—i Kiv nq mvaviYZ Zv‡KB Avq ejv nq| GB Avq Øviv
e¨emv‡qi m¤ú` e„w× cvq| ‡Kvb wbw`©ó mg‡q e¨emv‡qi weµq n‡Z bM` cÖvwß I wnmve cvIbv H
wnmveKv‡ji Avq|
- wbw`©ó wnmveKv‡ji Avq wba©viY Ges Dnvi wfwˇZ Avq weeiYx ˆZixKi‡Yi †¶‡Î GB bxwZ AZ¨š—
¸i“Z¡c~Y©| †h Avw_©K eQ‡i Avq AwR©Z nq Zv H eQ‡i wnmvefy³ KivB n‡jv Avq wPwýZKiY bxwZ|
- Avq wPwýZKiY bxwZ‡Z wb‡gœv³ welqmg~n we‡ePbv Kiv nq t
(i). cY¨ ev †mevi wewbg‡q cÖvß Avq‡K m¤ú‡`i Avš—tcÖevn aiv nq|
(ii). wbw`©ó mg‡qi Avq AwR©Z n‡jB Zv‡K Avq wn‡m‡e aiv hv‡e|
(iii). AwR©Z Avq bM` UvKvi wewbg‡q ev bM` UvKvi g~j¨gv‡bi m¤ú` Df‡qi wewbg‡q n‡Z cv‡i|
- D`vniY¯^iƒc t †Uwj‡hvMv‡hvM cÖwZôvb¸‡jv ¯Œ¨vP Kv‡W©i gva¨‡g UK UvBg wewµ K‡i| hLb GB
KvW© wewµ K‡i ZLb Zv‡K Avq wn‡m‡e aiv hv‡e bv| wKš‘ MÖvnK hLb H KvW© w`‡q K_v ej‡e
y
A_©vr LiP Ki‡e ZLb Zv mswkó †Kv¤úvwbi Avq wn‡m‡e cwiMwYZ n‡e|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 6
 (13). FOB Shipping Point
- FOB A_©vr Freight on Board Shipping Point n‡jv we‡µZv (Seller/Exporter) KZ…©K †µZvi
(Buyer/Importer) ‡cv‡U©i D‡Ï‡k¨ cY¨ hLb Qvov n‡e ZLb D³ c‡Y¨i mKj `vq-`vwqZ¡ †µZv KZ…©K enb
Ki‡Z n‡e|
- FOB Shipping Point Gi ˆewk󨸇jv wbgœiƒc t
(i).‡µZv cY¨ ey‡S †bIqvi c~‡e© Aek¨B g~j¨ cwi‡kva Ki‡eb;
(ii).c‡Y¨i fvov †µZvB cÖ`vb Ki‡eb, we‡µZv bq;
(iii).Shipping Point-G Title of Goods n‡jv †µZvi;
(iv). hvÎvc‡_i cwienbK…Z gvjvgvj †µZv µq K‡i‡Q e‡j MY¨ n‡e;
(v). hvÎvc‡_i gvjvgvj¸‡jv †µZvi Bb‡f›Uwi wn‡m‡e cwiMwYZ n‡e;
(vi). cY¨ we‡µZvi †cvU© Z¨vM Kivi mv‡_ mv‡_ Zv weµq wnmv‡e we‡µZv †`Lv‡eb Ges
wnmve cÖvc¨ a‡i Avw_©K weeiYx‡Z m¤ú` wn‡m‡e †hvM Ki‡eb;
(vii). Rvnv‡Ri fvov †µZv cwi‡kva Ki‡eb;

(14). Comprehensive Income
- GKwU mgqmxgvi g‡a¨ A-gvwjK Drm n‡Z m„ó †jb‡`b ev B‡f‡›Ui Kvi‡Y †Kvb e¨emvwqK cÖwZôv‡bi
bxU m¤ú‡`i cwieZ©b‡K Kw¤cÖ‡nbwmf Avq e‡j|
- gvwjK KZ…©K wewb‡qvM n‡Z Avq GB ai‡bi Av‡qi mv‡_ hy³ n‡e bv| myZivs Kw¤cÖ‡nbwmf Avq
n‡jv bxU Avq I Ab¨vb¨ Av‡qi mgwó †h¸‡jv Avq weeibx‡Z †`Lv‡bv nq bv|
- Kw¤cÖ‡nbwmf Av‡qi LvZ¸‡jv wbgœiƒc t
(i). AcÖvß jvf I †jvKmvb (jf¨ wmwKDwiwUR weµq);
(ii). bM` cÖevn wn‡m‡e ivLv †Wwi‡fwUfm n‡Z jvf ev †jvKmvb;
(iii). cybtwba©vwiZ DØ„Ë A‡_©i cwieZ©b;
(iv). ‰e‡`wkK gy`ªv Abyev` mgš^q;
(v). ‡cbkb ev Aemi cieZ©x myweav cwiKíbvi jvf ev †jvKmvb;
(vi). ‡cbkb ev Aemi cieZ©x myweavi cwiKíbvi c~e© †mev LiP ev †µwWU;
- Kw¤cÖ‡nbwmf Avq weeiYxi `dv¸‡jv wbgœiƒc t
(i). ivR¯^ (ii). A_© LiP (iii). U¨v· LiP
(iv). Amgvß (v). jvf †kqvi (vi). jvf/¶wZ
Kvh©Kjvc

(15). mgš^q Rv‡e`v (Adjusting Entry)
- ‡h Rv‡e`vi gva¨‡g eQ‡ii †k‡l P~ovš— wnmve cÖ¯‘‡Zi c~‡e© eQ‡ii Avq I e¨‡qi g‡a¨ mwVK ms‡hvM
mva‡bi Rb¨ Z_v wnmve weÁv‡bi `„wó‡KvY †_‡K wbfy©j djvdj wbiƒc‡Yi D‡Ï‡k¨ wKQz Amgwš^Z
welq Aš—fy©³ Kiv nq, Zv‡K mgš^q Rv‡e`v e‡j| †hgb t
31 Dec, 2013 Salaries Expenses 1,20,000

Salaries Payable 1,20,000

(To record outstanding Salaries)

(16). IAS (International Accounting Standards)
- wek¦e¨vcx µgcÖmvigvb evwY‡R¨i GB hy‡M wnmvei¶Y msµvš— Kvh©µ‡g GKB aviv Avbq‡bi j‡¶¨
9wU DbœZ †`k wg‡j Avš—R©vwZK wnmvegvb KwgwU (International Accounting Standard
Committee-IASC) MVb K‡i| GB bqwU †`k n‡jv : hy³ivóª, hy³ivR¨, KvbvWv, A‡÷ªwjqv, d«vÝ,
Rvg©vwb, Rvcvb, †gw·‡Kv Ges †b`vij¨vÛm|
- IASC-Gi D‡Ïk¨ wQj Avš—R©vwZK wnmvegvb cÖYqb Kiv, cÖKvk Kiv Ges wek¦e¨vcx Gi
MÖnY‡hvM¨Zv e„w× Kiv| G KwgwU KZ…©K cÖKvwkZ wnmvegvb‡K Avš—R©vwZK wnmvegvb
e‡j, hv IAS bv‡g cwiwPZ|
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 7
 - 2001 mv‡ji Rvbyqvwi gv‡m IASC GKwU †evW© MVb K‡i, hvi bvg ÔInternational Accounting
Standard Board (IASB)’. GB †evW© 2001 mv‡ji 1 GwcÖj †_‡K `vwqZ¡ MÖnY K‡i| IASB KZ…©K
Bmy¨K…Z Standard ev gvb¸‡jv‡K ÔInternational Financial Reporting Standard (IFRS)’ ejv nq|
- G ch©š— me©‡gvU 41wU IAS Bmy¨ Kiv n‡q‡Q, hvi g‡a¨ 40wU Avš—R©vwZKfv‡e Rvbyqvwi-2001
ch©š— Kvh©Kix n‡q‡Q|
- IAS-41 2003 mv‡ji 1 Rvbyqvwi †_‡K Avš—R©vwZKfv‡e Kvh©Kix n‡q‡Q| evsjv‡`‡k B‡Zvg‡a¨ 11wU
wnmvegvb Kvh©Kix n‡q‡Q| 7wU wnmvegvb Kvh©Kix Kivi Rb¨ we‡ePbvq i‡q‡Q|


(17). ‡WweU †bvU I †µwWU †bvU

- ‡Kvb wnmve‡K †WweU K‡i wnmv‡ei gvwjK‡K †h c‡Îi gva¨‡g Rvbv‡bv nq, Zv‡K †WweU †bvU ejv
nq| A_©vr Bank Charge avh©¨ K‡i MÖvn‡Ki wnmve Debit K‡i MÖvnK‡K †h cÎ †`qv nq, ZvB †WweU
†bvU ev Debit Memorandum.
- Abyiƒcfv‡e, ‡Kvb wnmve‡K †µwWU K‡i wnmv‡ei gvwjK‡K †h c‡Îi gva¨‡g Rvbv‡bv nq, Zv‡K
†µwWU †bvU ejv nq| A_©vr Bank Interest Charge K‡i MÖvnK‡K †h cÎ †`qv nq, ZvB †µwWU †bvU ev
Credit Memorandum.

(18). wejw¤^Z Avq I LiP (Deferred Revenue and Expense)
- eZ©gv‡b bM` Avq M„nxZ n‡q‡Q wKš‘ GB Avq cy‡ivcywi DcvwR©Z bq| A_©vr wKQz DcvwR©Z,
wKQz Abycvw©R©Z| myZivs cÖvß †Kv‡bv Avq‡K cÖvwš—K eQ‡ii Avq wnmv‡e MY¨ bv K‡i
cieZ©x K‡qK eQ‡ii Avq wnmv‡e MY¨ Kiv n‡j H cieZ©x eQi¸‡jvi Avq‡K wejw¤^Z Avq e‡j|
- D`vniY¯^iƒc, wk¶vYexk †mjvgx cÖwZ eQi 2,000 UvKv wnmv‡e 5 eQ‡ii Rb¨ 10,000 UvKv MÖnY Kiv
n‡j 1g erm‡i 2,000 UvKv bM` Avq Ges Aewkó 8,000 UvKv wejw¤^Z Avq|
- GKBfv‡e, hLb †Kvb LiP †h eQ‡i Kiv nq H eQ‡ii wecix‡Z m¤ú~Y© LiP PvR© bv K‡i cieZ©x K‡qK
eQ‡i PvR© Kiv nq, †m‡¶‡Î GB cieZ©x eQi¸‡jvi Li‡Pi mgwó‡K wejw¤^Z LiP ejv nq| †hgb- cÖv_wgK
LiP|

(19). mg‡”Q` we›`y (Break-Even Point)
- mg‡”Q` we›`y ev Break Even Point ej‡Z e¨emv‡qi Ggb GKwU Ae¯’v‡K eySvq †h Ae¯’vq †Kvb jvfI nq
bv Avevi †Kvb †jvKmvb ev ¶wZI nq bv| Ab¨fv‡e ejv hvq †h, †h cwigvY `ªe¨ weµq Ki‡j †gvU weµqg~j¨
†gvU Av‡qi mgcwigvY n‡e Zv‡K mg‡”Q` we›`y ev mg Avq-e¨q we›`y cwigvY e‡j|
- A_©vr mg-Avq-e¨q we›`y cwigvY weµq n‡Z AwR©Z Avq †Kej e¨‡qi mgcwigvY nq, †Kvb gybvdv nq
bv| G we›`y‡Z jvf ev ¶wZi AsK k~b¨ nq|
- mg‡”Q` we›`y wbY©‡qi gva¨‡g e¨e¯’vcKxq wnmve i¶KMY e¨emvq cwiPvjbvi mv‡_ mswkó wewfbœ
g~j¨evb welq m¤ú‡K© Rvb‡Z cv‡ib|

(20). `„k¨gvb m¤úwË (Tangible Assets)
- ‡h mKj m¤úwË †Pv‡L †`Lv hvq ev nvZ w`‡q ¯úk© Kiv hvq †m¸‡jv‡K `„k¨gvb m¤úwË e‡j| †hgb t
(i). Land (ii). Buildings (iii). Machinery
(iv). Ships (v). Aircraft (vi). Motor Vehicles
(vii). Furtinure (viii). Office Equipments etc.

(21). PjwZ m¤úwË ebvg A-PjwZ m¤úwË (Current vs Non-Current Assets)
- ‡h mKj m¤úwË wb‡gœi kZ©¸‡jv c~iY K‡i Zv‡`i PjwZ m¤úwË ejv nq t
(i). e¨emv‡qi ¯^vfvweK Kvh©Kv‡j †h mKj m¤úwËi g~j¨ Av`vq n‡e ev Av`v‡qi †Póv n‡e,
weµq n‡e ev weµ‡qi †Póv n‡e Ges †fvM n‡e ev †fv‡Mi †Póv n‡e;
(ii). µq ev weµ‡qi Rb¨ †h mKj m¤úwË ivLv n‡e;

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 8

 (iii). Balance Sheet cÖ¯‘‡Zi Zvwi‡Li cieZ©x 12 gv‡mi g‡a¨ †h mKj m¤úwËi g~j¨ Av`vq Kiv
n‡e;
(iv). ‡h mKj m¤úwË bM` ev bM‡`i mgZzj¨ n‡Z cv‡i;
- Dc‡ii kZ©¸‡jv c~iY K‡i †h mKj m¤úwË PjwZ m¤úwË n‡e Zv ev` w`‡q Ab¨vb¨ mKj m¤úwË A-PjwZ
m¤úwË wn‡m‡e we‡ewPZ n‡e|


(22). Going Concern Assumption (Pjgvb cÖwZôvb aviYv)

- Kvievwi cÖwZôvbwU Abvw`Kvj ch©š— avivevwnKfv‡e Pj‡Z _vK‡e G aviYvi ekeZ©x n‡qB DØ„ËcÎ
Ges jvf-¶wZ wnmve ˆZwi Kiv nq|
- g‡b Kiv nq †h, AvcvZZ KvieviwU‡K we‡jvc mva‡bi B”Qv †bB A_©vr A`~i fwel¨‡ZI KvieviwUi
¯^vfvweK Kvh©Kjvcmn Pjgvb Aw¯—Z¡ eRvq ivL‡e|
- G aviYvi djvdj wbgœiƒc t
(i). wewfbœ e¨q¸‡jv‡K `xN©‡gqvw` ev g~jab RvZxq Ges PjwZ eQ‡i mgvc¨ ev gybvdv RvZxq
†kªYx‡Z wef³ K‡i cÖ_‡gv³ e¨q¸‡jv‡K DØ„Ëc‡Î Ges †k‡lv³ e¨q¸‡jv‡K jvf-¶wZ wnmv‡e
†`Lv‡bv nq;
(ii). w¯’i m¤úwËi g~j¨¸‡jv‡K Zv‡`i µqg~j¨ ev` AePq a‡i DØ„Ëc‡Î †`Lv‡bv nq| Zv‡`i evRvi g~j¨
ev eZ©gv‡b eva¨Zvg~jKfv‡e weµq Ki‡j †h g~j¨ cvIqv †hZ †m g~j¨‡K wnmv‡e aiv nq bv;
(iii). w¯’i m¤ú‡`i AePq av‡h©i †¶‡Î Zv‡`i evRvi g~j¨‡K wfwË bv a‡i Kvh©Kix RxebKvj‡K
wfwË aiv nq;
(iv). AwMÖg cÖ`Ë LiP‡K m¤úwË MY¨ Kiv nq hw`I Zv‡`i †Kv‡bv Av`vq g~j¨ †bB;
(v). PjwZ m¤ú`mg~n µqg~j¨ Ges Av`vq‡hvM¨ g~‡j¨i g‡a¨ wbgœZi A‡¼ cÖ`wk©Z nq;

(23). cÖvmw½K e¨q (Relevant Cost)
- ‡Kvb wm×vš— MÖn‡Yi †¶‡Î †h e¨q we‡ePbvq Avbv †h‡Z cv‡i H e¨q‡KB cÖvmw½K e¨q e‡j|
- cÖvmw½K e¨‡qi cÖavb `ywU ˆewkó¨ wbgœiƒc t
(i). e¨q Aek¨B fwel¨‡Z msNwUZ n‡Z n‡e;
(ii). wewfbœ weKí Kvh©aviv _vK‡e Ges GB Kvh©avivq e¨‡qi cv_©K¨ _vK‡Z n‡e;
- Kv‡RB †`Lv hvq wbgw¾Z e¨q ev AZxZ e¨q‡K cÖvmw½K e¨q wnmv‡e we‡ePbvq Avbv nq bv|
- Avevi, mKj fwel¨r e¨q‡KI cÖvmw½K e¨q aiv hvq bv| KviY †Kvb †Kvb weKí Kvh©avivq fwel¨r e¨q
GKB iKg _vK‡Z cv‡i Ges GB †¶‡Î fwel¨r e¨‡qi †Kvb cv_©K¨ _vK‡e bv|
- myZivs ejv hvq, ÒmKj cÖvmw½K e¨qB fwel¨r e¨q wKš‘ mKj fwel¨r e¨q cÖvmw½K e¨q bq|Ó
- cÖvmw½K e¨q aviYvq wm×vš— MÖn‡Y wbgœwjwLZ c`‡¶c MÖnY Kiv †h‡Z cv‡i t
(i). cÖwZwU weK‡íi mv‡_ m¤úK©hy³ mKj e¨q msMÖn Ki‡Z n‡e;
(ii). wbgw¾Z e¨q cwiZ¨vM Ki‡Z n‡e;
(iii). wewfbœ weK‡íi †h mg¯— e¨‡qi cv_©K¨ _vK‡e bv Zv cwiZ¨vM Ki‡Z n‡e;
(iv). Aewkó e¨q Dcv‡Ëi m‡e©vËg weKí wbe©vPb Ki‡Z n‡e;
(v). GKK e¨q m¤ú‡K© mveavbZv Aej¤^b Kiv cÖ‡qvRb| †gvU e¨q e¨envi KivB hyw³hy³|
KviY GKK e¨q mvaviYZ AcÖvmw½K nq| Avevi GKB GKK cwigv‡Yi Dci GKK e¨‡qi
ZzjbvI m¤¢e bq;

(24). wbZ¨ gRy` ebvg Kvjvwš—K gRy` (Perpetual vs Periodic Inventory)

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 9

 wbZ¨ gRy` ZvwjKv c×wZ (Perpetual Inventory) Kvjvwš—K gRy` ZvwjKv c×wZ (Periodic
Inventory)
(i). G c×wZ ˆ`bw›`b cÖZ¨¶ MYbvi Dci wbf©ikxj| (i). G c×wZ Kvjvwš—K cÖZ¨¶ MYbvi Dci
wbf©ikxj|
(ii). GwU gRy` c‡Y¨i cwigvY Ges weµxZ `ª‡e¨i (ii). GwU gRy` c‡Y¨i cwigvY Ges weµxZ c‡Y¨i
µqg~‡j¨i Pjgvb ev ˆ`bw›`b Z_¨ cÖ`vb K‡i| µqg~‡j¨i Kvjvwš—K Z_¨ cÖ`vb K‡i|
(iii). eo e¨emvq cÖwZôvb A_P Kg msL¨K AvB‡U‡gi (iii). Zzjbvg~jKfv‡e †QvU e¨emvq cÖwZôvb A_P
cY¨ weµq Kiv nq ‡m mKj cÖwZôv‡b G c×wZ AwaK msL¨K AvB‡U‡gi cY¨ weµq K‡i †m mKj
e¨eüZ nq| cÖwZôv‡b G c×wZ e¨eüZ nq|
(iv). G‡¶‡Î ¯’vqx I AwfÁ wnmvei¶YKvixi cÖ‡qvRb (iv). G‡¶‡Î wnmvei¶‡bi Rb¨ c„_K wnmvei¶YKvixi
nq| cÖ‡qvRb bvB|
(v). G‡¶‡Î gRy` g~j¨vqb c×wZi m~Î wbgœiƒc t (v). G‡¶‡Î gRy` g~j¨vqb c×wZi m~Î wbgœiƒc t
cÖviw¤¢K gRy` A cÖviw¤¢K gRy` A
+ µq B + µq B
(A+B) (A+B)
ev` t wewµZ c‡Y¨i µqg~j¨ C ev` t mgvcbx gRy` C
[
mgvcbx gRy` (A+B-C) wewµZ c‡Y¨i µqg~j¨ (A+B-C)

(vi). cÖwZwU µq Ges Bmy¨i Rb¨ Entry w`‡Z nq ZvB G (vi). G c×wZ‡Z Entry Kg ZvB mgq Ges kªg DfqB Kg
c×wZ‡Z mgq Ges kªg †ewk jv‡M| jv‡M|
(vii). G c×wZ‡Z mviv eQi a‡i gRy` c‡Y¨i MYbv Kiv nq| (vii). G c×wZ‡Z eQ‡ii †k‡l gRy` c‡Y¨i MYbv Kiv nq|

(25). wgjKiY bxwZ (Matching Principles)
- wgjKiY bxwZi A_© n‡jv Av‡qi mv‡_ e¨‡qi ms‡hvM mvab| G bxwZ Abyhvqx GKwU wbw`©ó
wnmveKv‡ji g‡a¨ cÖvß I cÖvc¨ gybvdv RvZxq Avqmg~n n‡Z H wbw`©ó wnmveKv‡ii g‡a¨ cÖ`Ë I
cÖ‡`q mKj gybvdv RvZxq LiPmg~n ev` w`‡q e¨emvwqK jvf ev ¶wZ wbY©q Kiv nq|
- G bxwZ‡Z ïaygvÎ PjwZ wnmveKv‡ji cÖvß I cÖvc¨ gybvdv RvZxq Av‡qi mv‡_ D³ PjwZ wnmveKv‡ji
cÖ`Ë I cÖ‡`q gybvdv RvZxq Li‡Pi ms‡hvM mvab Kiv nq| Hme Avq-e¨‡qi c~e©eZ©x wnmveKv‡ji
ms‡hvMmvab n‡e bv|
- G bxwZ Abyhvqx c~e©eZ©x †Kvb gybvdv RvZxq Avq PjwZ mv‡j cvIqv †M‡j Zv‡K PjwZ mv‡ji Avq
wn‡m‡e we‡ePbv Kiv hv‡e bv| c¶vš—‡i, PjwZ mv‡j AwR©Z †Kvb gybvdv RvZxq Avq bM‡` bv cvIqv
†M‡j Zv‡K PjwZ mv‡ji Avq wn‡m‡e we‡ePbv Ki‡Z n‡e|
- GKBfv‡e PjwZ wnmveKv‡ji gybvdv RvZxq Li‡Pi g‡a¨ cieZ©x wnmveKv‡ji LiP Aš—f©y³ _vK‡j PjwZ
wnmveKv‡ji LiP wn‡m‡e we‡ewPZ n‡e bv| c¶vš—‡i, PjwZ wnmveKv‡ji gybvdv RvZxq LiP e‡Kqv
_vK‡j Zv PjwZ wnmveKv‡ji LiP wn‡m‡e we‡ewPZ n‡e|
- myZivs wgjKiY bxwZi g~j e³e¨ n‡”Q, ÒGKwU wbw`©ó wnmveKv‡ji gybvdv RvZxq cÖvß I cÖvc¨ Avq
n‡Z D³ mg‡qi gybvdv RvZxq cÖ`Ë ev cÖ‡`q LiP mgš^q K‡i cÖK…Z gybvdv wba©viY Ki‡Z n‡e|Ó

(26). AwR©Z ebvg wejw¤^Z ivR¯^ (Accrued vs Deferred Revenue)
 AwR©Z ivR¯^ t ‡h ivR¯^ GKwU wnmveKv‡ji Rb¨ wba©viY Kiv hvq, Zv‡K AwR©Z ivR¯^ e‡j| G
ivR¯^ bM` ev e‡Kqv DfqB n‡Z cv‡i|
 wejw¤^Z ivR¯^ t ‡h ivR¯^ K‡qK eQ‡ii Rb¨ GKKvjxb MÖnY Kiv n‡q‡Q Ges ivR¯^ n‡Z cÖvwßi eQ‡ii
ivR¯^ AvbycvwZK nv‡i Avq wn‡m‡e ‡`wL‡q Aewkó ivR¯^ cieZ©x wnmveKv‡ji Avq we‡ePbvi Rb¨
wejw¤^Z Kiv nq Zv‡K wejw¤^Z ivR¯^ e‡j| mvaviYZ Òwk¶vbexk †mjvgxÓ wejw¤^Z ivR¯^ Av‡qi
GKwU DrK…ó D`vniY|

(27). cwiPvjb ebvg Avw_©K KvR (Operating vs Financial Activities)
 cwiPvjb Kvh©vejx t Kviev‡ii cÖavb ivR¯^ AR©bKvix Kvh©vejx‡K cwiPvjb Kvh©vejx ejv nq| IAS-7
Abymv‡i cwiPvjb Kvh©vejxi Aš—f©y³ welqmg~n wbgœiƒc t
(i). bM‡` cY¨ I †mev µq; (ii). AvqKi cÖ`vb ev AvqKi †diZ;
(iii). cY¨ ev †mevi mieivnKvix‡K bM` (iv). Kg©Pvix‡`i †mevi Rb¨ bM` cÖ`vb;
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 10
 cÖ`vb;
(v). av‡i c‡Y¨i †µZvi KvQ †_‡K bM` (vi). exgv †Kv¤úvbx‡K wcÖwgqvg cÖ`vb;
cÖvwß;
(vii). iq¨vjwU, wdm, Kwgkb Ges Ab¨vb¨ (viii). Pzw³ Abyhvqx AwMÖg weµ‡qi wecix‡Z
Avq †_‡K bM` cÖvwß; bM` MÖnY Ges AwMÖg µ‡qi wecix‡Z bM`
cÖ`vb;
(ix). exgv`vex †_‡K, evwl©K e„wË †_‡K Ges exgv †Kv¤úvwb †_‡K Ab¨vb¨ bM` myweav;
 Avw_©K Kvh©vejx t IAS-7 Abymv‡i Avw_©K Kvh©vejxi Aš—f©y³ welqmg~n wbgœiƒc t
(i). ‡kqvi ev FYcÎ wewµ †_‡K cÖvß bM` (ii). Avw_©K jx‡Ri wKw¯— cÖ`vb;
A_©;
(iii). †kqvi AR©b ev cyYivq µq Kivi Rb¨ (iv). FY, †bvU, eÛ, eÜKx FY Ges ¯^í I `xN©
cÖ`Ë bM` A_©; †gqv`x F‡Yi A_© MÖnY;


(28). Dj¤^ ebvg mgZj we‡klY (Vertical vs Horizontal Analysis)

mgvš—ivj ev Abyf~wgK we‡klY (Horizontal
Analysis)
(i). Avw_©K weeiYxi †h we‡kl‡Y cÖwZôv‡bi
GKvwaK eQ‡ii Avw_©K weeiYxmg~n‡K Kv‡R
jvMv‡bv nq Zv‡K mgvš—ivj ev Abyf~wgK we‡k-
lY e‡j|
(ii). Zzjbvg~jK Avw_©K weeiYx ˆZwi KivB G we‡k-
l‡Yi g~j D‡Ïk¨|
(iii). G we‡klY wewfbœ eQiwfwËK I Zzjbvg~jK e‡j
G‡K MwZkxj we‡klY e‡j|
(iv). G we‡kl‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©K
Ae¯’v I Avw_©K djvd‡ji Zzjbv Kiv hvq|
(v). `xN©‡gqv`x †SuvK we‡klY I cwiKíbv cÖYq‡Yi
†¶‡Î G we‡klY LyeB Dc‡hvMx|
Dj¤^ ev LvovLvwo we‡klY (Vertical Analysis)
(i). Avw_©K weeiYxi †h we‡kl‡Y cÖwZôv‡bi
‡Kvb GK eQ‡ii Avw_©K weeiYxmg~n‡K
Kv‡R jvMv‡bv nq Zv‡K Dj¤^ ev LvovLvwo
we‡klY e‡j|
(ii). GKwU wbw`©ó eQ‡ii †cÖw¶‡Z mvwe©K
weeiYxmg~‡ni AbycvZ we‡klY KivB G
we‡kl‡Yi g~j D‡Ïk¨|
(iii). G we‡klY GKwU wbw`©ó eQ‡ii g‡a¨B
mxgve× e‡j G‡K w¯’i we‡klY e‡j|
(iv). G we‡kl‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©K
Ae¯’v I Avw_©K djvd‡ji Zzjbv Kiv hvq bv|
(v). `xN©‡gqv`x †SuvK we‡klY I cwiKíbv
cÖYq‡Yi †¶‡Î G c×wZ e¨envi Kiv nq bv|

(29). FIFO ebvg LIFO

 First in First Out (FIFO) Method
- c‡Y¨i cÖK…Z cÖevn Ges e¨q cÖevn GB `ywU cÖevn i‡q‡Q hv‡`i‡K m¤ú~Y© c„_K `„wó‡KvY n‡Z
†`Lv n‡q _v‡K| FIFO Method ej‡Z c‡Y¨i e¨q cÖevn‡K eySv‡bv n‡q‡Q|
- A_©vr Bmy¨K…Z c‡Y¨i g~j¨ wba©vi‡Yi mgq cY¨ LwZqvb Kv‡W© gRy` c‡Y¨i g‡a¨ cÖ_g Pvjv‡bi
cY¨ †h g~‡j¨ g~j¨vqb Kiv Av‡Q, †m g~j¨ e¨envi Kiv n‡e|
- cÖ_g Pvjv‡bi c‡Y¨i g~j¨ †kl n‡j wØZxq Pvjv‡bi g~‡j¨ nvZ †`Iqv n‡e| Giƒc c×wZ‡Z cÖ_gw`‡K µqK…
Z c‡Y¨i g~‡j¨ Bmy¨K…Z c‡Y¨i g~j¨vqb Kiv nq Ges †k‡li w`‡K µqK…Z c‡Y¨i g~‡j¨ Aewkó gRy`
c‡Y¨i g~j¨vqb Kiv n‡q _v‡K|
- G c×wZi myweavmg~n wbgœiƒc t
(i). GwU GKwU hyw³m½Z c×wZ, KviY GB c×wZ‡Z cY¨ Bmy¨i mgq H mKj cY¨‡KB
we‡ePbv Kiv nq †h¸‡jv cÖ_‡g MÖnY Kiv n‡qwQj A_©vr µ‡qi ch©vq Abymv‡i G
c×wZ‡Z cY¨ Bmy¨ Kiv nq;
(ii). G c×wZ‡Z c‡Y¨i Kvh©v‡`k (Work Order) Gi LiP wVKfv‡e wbY©q Kiv hvq| d‡j c‡Y¨i
LiP g~j¨ cybi“×vi Kiv mnR nq;
(iii). g~j¨ hLb wbgœMvgx nq ZLb GB c×wZi e¨envi h‡_ó DcKvix;

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 11

 (iv). ‡h‡nZz gRy` c‡Y¨i g~j¨vq‡bi Rb¨ †klw`‡Ki µqg~j¨ e¨envi Kiv nq, †m‡nZz c‡Y¨i g~j¨
evRvi g~‡j¨i KvQvKvwQ n‡q _v‡K;
(v). GB c×wZ‡Z c‡Y¨i cÖK…Z cÖev‡ni m‡½ e¨q cÖev‡ni wgj i‡q‡Q;
 Last in First Out (LIFO) Method
- LIFO Method Gi †¶‡ÎI c‡Y¨i e¨q cÖevn‡K eySv‡bv nq| Z‡e GB c×wZwU FIFO c×wZi wecixZ|
- A_©vr GB c×wZ‡Z me©‡kl µ‡qi nvi Abyhvqx Bmy¨K…Z c‡Y¨i g~j¨vqb nq Ges me©‡kl µqK…Z
cY¨ †kl bv nIqv ch©š— c~e©eZ©x µ‡qi nvi e¨envi Kiv nq bv|
- Gfv‡e cÖ‡qvRb Abymv‡i wb‡Pi w`K n‡Z Dc‡ii c‡Y¨i nvi e¨envi K‡i Bmy¨K…Z c‡Y¨i g~j¨vqb Kiv
nq Ges me©cÖ_‡g µqK…Z c‡Y¨i nv‡i mgvwß gRy‡`i g~j¨vqb Kiv nq|
- G c×wZi myweavmg~n wbgœiƒc t
(i). GB c×wZ‡Z cY¨ msµvš— Drcv`b e¨q cybi“×vi Kiv m¤¢e, KviY c‡Y¨i cÖK…Z LiP
Drcv`‡b PvR© Kiv nq;
(ii). hLb cÖwZôv‡b Lye †ewk †jb‡`b _v‡K bv Ges c‡Y¨i g~‡j¨i w¯’iZv eRvq _v‡K, ZLb GB
c×wZ e¨envi myweavRbK;
(iii). ‡h‡nZz me©‡kl µqK…Z c‡Y¨i `‡i Bmy¨K…Z c‡Y¨i g~j¨vqb Kiv nq, †m‡nZz Bmy¨K…Z
g~j¨ I evRvi g~j¨ cÖvq GKBiƒc _v‡K;
(iv). DVwZ g~‡j¨i mgq GB c×wZ‡Z jvf Kg nq e‡j GwU AvqKi euvPv‡Z mvnvh¨ K‡i:
(v). GB c×wZ AbymiY Ki‡j evRvi g~‡j¨i DVvbvgv ev n«vm-e„w× jvf-¶wZ‡K †ewk
cÖfvweZ Ki‡Z cv‡i bv, KviY Drcv`b e¨q I weµq GKB w`‡K DVvbvgv K‡i;


(30). A¯úk©bxq m¤úwË (Intangible Assets)

- ‡h mKj m¤úwËi ev¯—e Aw¯—Z¡ †bB, †`Lv hvq bv, ¯úk© Kiv ev †Quvqv hvq bv, A_P m¤úwË
wn‡m‡e cÖ`k©b Ki‡Z nq, Zv‡`i‡K A¯úk©bxq m¤úwË e‡j|
- G ai‡bi m¤úwË †_‡K e¨emvq my‡hvM myweav I †mev cvq|
- K‡qKwU A¯úk©bxq m¤úwËi D`vniY wbgœiƒc t
(i). mybvg (Good Will) (ii). gy`ªb ¯^Z¡ (Copy Right)
(iii). ‡c‡U›U ¯^Z¡ (Patent Right) (iv). e¨emvwqK wPý (Trade Right)
(v). e¨emvwqK bvg (Trade Name)

(31). Off Setting (Ad‡mwUs)
- ‡`bv`vi A_ev M¨viv›Uvi-Gi FY cwi‡kv‡ai A¶gZvi Rb¨ Zv‡`i e¨vsK wnmv‡ei RgvK…Z A_© Seize K‡i
FY wnmv‡ei mv‡_ mgš^q Kiv‡K Ad †mwUs ejv nq|
- GQvovI, ¯’vqx m¤úwËi wecix‡Z mwÂZ AePq‡K ¯’vqx m¤úwË n‡Z ev` †`qv‡K Ad †mwUs ejv nq|

(32). GAAP (Generally Accepted Accounting Principles)
- ‡h wbqg ev aviYv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU MÖnY‡hvM¨ n‡q _v‡K Zv‡K me©Rb ¯^xK…Z
wnmveweÁvb bxwZgvjv ev Generally Accepted Accounting Principles, ms‡¶‡c GAAP e‡j|
- A_©vr, GAAP n‡jv Hme bxwZgvjv, hv wnmveweÁvb †KŠkj wbe©vPb Ges DËg wnmveweÁvb PP©v
wn‡m‡e we‡ewPZ c×wZ‡Z Avw_©K weeiYxmg~n ˆZwii wnmveweÁvb †ckv‡K wb‡`©kbv †`q|
- GAAP-Gi ˆewkó¨ wbgœiƒc t
(i). GAAP ev me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU
MÖnY‡hvM¨ nq Ges mKj †¶‡Î mZ¨ e‡j cÖgvwYZ nq;
(ii). me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv Øviv ixwZ, c×wZ, aviYv, ¯^Ztwm× Abykvmb
cÖf„wZ‡K eySv‡bv n‡q _v‡K;
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 12
 (iii). wnmveweÁvbxM‡Yi e¨w³MZ Kvh©vf¨vm, ivóªxq AvBb Ges Av`vj‡Zi ivq Øviv
wnmvei¶Y bxwZ¸‡jv me©RbMÖvn¨ nq;
(iv). GB bxwZ AbymiY K‡i Avw_©K cÖwZ‡e`b cÖ¯‘Z Kiv nq e‡j e¨enviKvixMY †m¸‡jv
mvaviYfv‡e e¨envi K‡i _v‡Kb;
(v). GB bxwZ Øviv mwVKfv‡e Avw_©K cÖwZ‡e`b cÖ¯‘Z, m¤ú` I `vq †`Lv‡bv hvq;

(33). `Ëvsk (Contribution Margin)
- weµqg~j¨ n‡Z cÖvwš—K e¨q ev cwieZ©bkxj e¨q ev` w`‡j †h Avq cvIqv hvq, Zv‡K `Ëvsk
ev Ae`vb ev Aby`vb cÖvš— e‡j| e¨emv‡qi gybvdv DcvR©b ¶gZv cwigv‡c `Ëvs‡ki f~wgKv AZ¨š—
†ewk|
- `Ëvsk weµ‡qi cwigv‡Yi Dci wbf©i K‡i| weµq e„w× ‡c‡j Ges cwieZ©bkxj e¨q e„w× bv †c‡j
`Ëvs‡ki cwigvY e„w× cvq| Acic‡¶, weµq n«vm †c‡j `Ëvs‡ki cwigvY n«vm cvq|
- mg‡”Q` we›`y we‡kl‡Y (BEP) e¨q cwigvY I gybvdv wbY©‡q `Ëvsk ¸i“Z¡c~Y© f~wgKv
cvjb K‡i| G Kvi‡Y gybvdvi e`‡j `Ëvsk‡K mg‡”Q` we›`y we‡kl‡Y e¨envi Kiv nq|
- `Ëvsk wbY©‡qi m~Î wbgœiƒc t
Contribution = Sales - Variable Cost
or, Contribution = Sales  P/V Ratio


(34). ¯’vqx m¤úwË I PjwZ m¤úwË

 ¯’vqx m¤úwË
- ‡h mKj m¤úwË µgvMZ e¨env‡ii Øviv gybvdv AR©‡bi Rb¨ µq Kiv nq Zv‡`i‡K ¯’vqx m¤úwË e‡j|
- G m¤úw˸‡jv AcwieZ©bxq cÖK…wZi Ges ¯’vqxfv‡e cÖwZôv‡b e¨env‡ii Rb¨ ivLv nq| †hgb- Rwg,
`vjvb‡KvVv, hš¿cvwZ, AvmevecÎ, †gvUi hvb, mybvg BZ¨vw`|
- ¯’vqx m¤úwËi Dci hLb AePq ev Ac‡jvcb avh© Kiv nq ZLb m¤úwËi µqg~j¨ n‡Z Ae‡jvcbK…Z A_©
ev AePq mwÂwZ ev` w`‡q Zvi g~j¨ DØ„Ëc‡Î †`Lv‡bv nq|
 PjwZ m¤úwË
- ‡h mKj m¤úwË weµ‡qi Rb¨ Drcv`b ev msMÖn Kiv nq A_ev †h mKj m¤ú‡`i myweav GK eQ‡ii g‡a¨
wbt‡kwlZ n‡q hv‡e ev GK eQ‡ii g‡a¨ bM` A‡_© cwiYZ n‡e, Zv‡`i‡K PjwZ m¤úwË e‡j|
- PjwZ m¤úwË †ewk w`b GK AvKv‡i _v‡K bv,me©`vB cwieZ©bkxj| †hgb- †`bv`vi, cÖvc¨ wej, gRy`
cY¨, wewb‡qvM, e¨vs‡K Rgv, AwMÖg LiPvewj BZ¨vw`|
- PjwZ m¤úwË Avevi `yÕai‡bi, h_v t (i). fvmgvb m¤ú` I (ii). Zij m¤ú`|
(i). fvmgvb m¤ú` t †h PjwZ m¤úwËmg~‡ni Ae¯’v‡bi cwieZ©b N‡U Zv‡`i‡K fvmgvb m¤úwË e‡j|
‡hgb- e¨emvwqK cY¨ ev †mev| †h‡nZz GB m¤úwË AssetCash Asset -GB PµvKv‡i AvewZ©Z
nq, †m‡nZz G‡`i‡K fvmgvb m¤úwË ejv nq;
(ii). Zij m¤ú` t †h mKj PjwZ m¤úwˇK `vq cwi‡kv‡a mivmwi e¨envi Kiv hvq, A_©vr bvg gvÎ †jvKmvb
w`‡q G mKj m¤úwˇK Giƒc Ae¯’vq cwiYZ Kiv hvq hv‡Z cvIbv`vi‡`i `vwe mn‡R cwi‡kva Kiv hvq
Zv‡`i‡K Zij m¤ú` e‡j| †hgb- †`bv`vi‡`i wbKU n‡Z cvIbv, cÖvc¨ wej, e¨vs‡K Rgv, nv‡Z bM` cÖf„wZ;

(35). we‡kl Rv‡e`v (Special Journal)
- ‡QvU AvKv‡ii e¨emvq cÖwZôv‡b †jb‡`‡bi msL¨v Kg nIqvq GKwUgvÎ mvaviY Rv‡e`v‡ZB mKj
cÖKv‡ii Avw_©K †jb‡`b wjwce× Kiv nq| wKš‘ eo e¨emvq cÖwZôv‡b †jb‡`‡bi msL¨v A‡bK †ewk
nIqvq GKwU mvaviY Rv‡e`vq mKj cÖKvi †jb‡`b wjwce× Kiv m¤¢e nq bv|
- wnmvei¶‡Yi myweav‡_© Kvievix cÖwZôv‡bi †jb‡`bmg~n msNwUZ nevi ci GKwU mvaviY Rv‡e`vi
cwie‡Z© †jb‡`‡bi cÖK…wZ Abyhvqx †kªYxweb¨vm K‡i µgvbymv‡i Ges ZvwiL Abyhvqx †WweU I
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 13
 †µwWU we‡klY K‡i me©cÖ_g †h eBmg~‡n wjwce× Kiv nq, Zv‡K we‡kl Rv‡e`v e‡j| G eB¸‡jv
LwZqv‡bi mnKvix wn‡m‡e KvR K‡i weavq G‡`i‡K mnKvix eBI ejv nq|
- ‡Rdix ¯vUvi-Gi g‡Z, ÒGKB RvZxq †jb‡`b wjwce×Ki‡Yi Kv‡R e¨eüZ Rv‡e`v‡K we‡kl Rv‡e`v e‡j|Ó
†hgb- weµq eB ev weµq Rv‡e`vq mg¯— av‡i weµq wjwce× Kiv nq|
- cvBj I jvimb e‡jb, Òwe‡kl Rv‡e`v n‡jv GK cÖKvi †jb‡`b wjwce×Ki‡Yi GKwU eûNi wewkó cÖv_wgK
eB|Ó


Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 14