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E7 Professional Training
House # 18, Road # 02, Mohammadia Housing Society
Mohammadpur, Dhaka – 1207
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Class-05

Resource Person:
Md. Monir Hossain

Professional Trainer-
Tally.ERP9
Advanced Excel
Practical Accounting

Author-
Tally and Professional Accounting
Computer Fundamental & MS Office 2007-13
Basic and Advanced Excel

1
CONTENTS

Group Companies........................................................................................................................................................................................4
Comparative Statement..............................................................................................................................................................................7
Practical project..........................................................................................................................................................................................9

2
 GROUP COMPANIES

Uvjx‡Z Lye PgrKvi fv‡e MÖæc ‡Kv¤úvbx wb‡q KvR Kiv hvq| K‡qKwU mnR avc d‡jv Ki‡jB Avcwb MÖæc
†Kv¤úvbx ˆZix Ki‡Z cvi‡eb, kZ© n‡”Q Avcbvi Kgc‡ÿ `ywU †Kv¤úvbx _vK‡Z n‡e Avi ‰ewkó¨ n‡”Q-
Avcwb MÖæc †Kv¤úvbx‡Z KL‡bv Gw›Uª w`‡Z cvi‡ebbv A_©vr ev¯Í‡e MÖæc †Kv¤úvbxi †Kvb
Aw¯ÍZ¡ †bB| Gi KvR n‡”Q me¸‡jv †Kv¤úvbx‡K GKmv_ K‡i wi‡cvU© cÖ`vb Kiv| Zvn‡j Avgiv GKwU
MÖæc ‡Kv¤úvbx ˆZix K‡i ‡dwj GB fv‡e-
- cÖ_‡g †h †h †Kv¤úvbx MÖæ‡ci †g¤^vi n‡e †m¸‡jv wm‡j± K‡i wbb, gv‡b A‡cb K‡i wbb Alt F1 ‡P‡c
- Zvicvi Alt F3: Cmp. Info. ‡P‡c K¤úvwb Bb‡dv †gby‡Z Avmyb Gici Crete Group company ‡Z G›Uvi
Kiæb-

Gi wb‡Pi ¯ŒxbwUi Avm‡e hv wb‡Pi gZ wdjvc Kiæb, Lye †ekx wKQzbv, MÖæ‡ci Rb¨ GKwU bvg w`‡eb,
Avi wb‡P wM‡q †Kvb †Kvb †Kv¤úvbx †g¤^vi n‡j †m¸‡jv wm‡j± K‡i w`‡eb-

3
e¨vm, n‡q †Mj MÖæc †Kv¯úvbx| GLb me ¸‡jv ‡Kv¤úvbx kvU K‡i w`‡q ïaygvÎ MÖæc †Kv¤úvbxwU A‡cb
Kiæb †`L‡eb MÖæ‡ci †g¤^vi †Kv¤úvbx¸‡jvI A‡cb n‡q †M‡Q|

Avcwb †h‡Kvb ‡Kv¤úvbx‡Z WvUv GbwUª w`‡Z cvi‡b, Rv÷ gvDm w`‡q H †Kv¤úvbx‡Z wK¬K K‡i ev
F3:Company ‡P‡c H †Kv¤úvbx‡Z Xz‡K| wi‡cvU© ‡`Lvi mgq B”Qv Ki‡j MÖæ‡ci wi‡cvU© †`L‡Z cvi‡eb
†hLv‡b me¸‡jv †Kv¤úvbx †hvM K‡i †`Lv‡e Avevi Avjv`vfv‡eI Av‡Mi gZ wi‡cvU© †`Lv hv‡e| Z‡e MÖæc
†Kv¤úvbx‡Z †Kvb GbwUª †`qv hv‡ebv|

GKB mv‡_ MÖæc Ges mvewmwWqvwii K¤úvwiwUf wi‡cvU© †`Lv: cÖ_‡g MÖæc
†Kv¤úvwbwU A‡cb K‡i wbb, Gevi MÖæc †Kv¤úvbxi cÖwdU GÛ jm GKvD‡›U XzKzb Ges wcwiIWwU
†mU Kiæb, A‡bKUv wb‡Pi gZ-

4
Gevi evUb evi †_‡K Alt C : New Column Pvcyb Ges †gby †_‡K MÖæ‡ci cÖ_g †g¤^viwU wm‡j± Kiæb,
wcwiIW Av‡Mi gZB ivLyb|

Gevi Avevi Alt C : New Column †P‡c Av‡iKwU †Kv¤úvbx wVK Av‡Mi gZ, Gfv‡e me ¸‡jv †g¤^vi wm‡j± K‡i
wbb| me©‡kl Avcbvi wi‡cvU©wU wb‡Pi gZ `uvov‡e, hv wm÷vi †Kv¤úvbx¸‡jvi Zzjbv Kivi Rb¨ GKwU my›`i
wi‡cvU© |

5
 COMPARATIVE STATEMENT

dvBbvbwmqvj wi‡cvU© Gi K‡qKwU ˆewk‡ó¨i g‡a¨ GKwU ¸iæZ¡c~Y© ˆewkó¨ nj Comarability. GB Zzjbv
n‡Z cv‡i GKB †Kv¤úvbxi GK wcwiI‡Wi mv‡_ Av‡iK wcwiI‡Wi Avevi n‡Z cv‡i GKwU wbw`©ó wcwiI‡W
GK †Kv¤úvbxi mv‡_ Av‡iK †Kv¤úvbxi| Avevi g¨v‡bR‡g›U GKvDw›Us-G GK †jRvi Gi mv‡_ Av‡iK †jRvi-
Gi ZzjbvI Kiv nq| GmeB Uvjx‡Z Lye mn‡R cvIqv m¤¢e| Avgiv K‡qKwU wi‡cvU© Kg‡cqvi Kivi gva¨‡g
welqwU wK¬qvi nIqvi †Póv Kie-
GKB †Kv¤úvbxi wewfbœ wcwiI‡W Kg‡cqvi: Profit & Loss A/c-G Avmyb, wcwiIW †gw·gvg hZ gv‡mi †`qv
m¤¢e w`b, awi 1 eQi w`‡q‡Qb, Zvn‡j Avgiv Monthly Compare Ki‡Z cvie| Wvbcv‡ki evUb c¨v‡bj †_‡K Alt
N: Auto Column wm‡j± Kiæb, †`Lv‡bv Ackb †_‡K Monthly wm‡j± Kiæb-

Avcbvi cÖwdU GÛ jm GKvD›U wU wb‡Pi gZ †`Lv‡e-

GLv‡b gvÎ Pvi gvm †`Lv hv‡”Q evKx ¸‡jv Wvb cv‡k GK ¯Œx‡b †`Lv m¤¢e bq evU GB wi‡cvU©wU‡K
G‡·‡j UªvÝdvi K‡i GKB †cB‡R evi gv‡mi wi‡cvU© †`Lv m¤¢e| wKfv‡e G‡·‡j UªvÝdvi Ki‡Z nq †mUv ejv
Av‡Q Uvjx gv÷vi-G| GKB fv‡e †h‡Kvb wi‡cvU© (MÖæc mvgvix, †jRvi, Uªvqvj e¨v‡jÝ, e¨v‡jÝkxU BZ¨vw`)
†hLv‡bB Avcwb †`L‡eb Wvbcv‡k Auto Column ‡jLv Av‡Q ‡mwU‡K Gfv‡e K¤úvwiwUf ÷¨vU‡g›U wn‡m‡e
†cª‡R›U Ki‡Z cvi‡eb|
G‡Zv †Mj GKwU cÖwdU GÛ jm GKvD›U‡K GKB eQ‡ii wewfbœ gv‡mi g‡a¨ Kg‡cqvi, GLb Avgiv `ywU
‡Kv¤úvbxi `ywU †jRvi ev MÖæc GKB mv‡_ †i‡L wKfv‡e K‡¤úqvi Ki‡Z nq Zv †`Le-
GRb¨ Avgiv †h MÖæc-Gi mv‡_ Zzjbv Kie †m MÖæcwU cÖ_‡g wi‡cvU© †mKkb †_‡K A‡cb Kiæb- mivmwi
cÖwdU GÛ jm GKvD›U †_‡KI ‡h‡Z cv‡ib|

6
QwewU jÿ Kiæb- GLv‡b Avwg wZbwU MÖæc‡K Rvbyqvix gv‡mi Rb¨ K‡¤úqvi K‡iwQ| GRb¨ cÖ_‡g
Commercial Expense MÖæcwU‡Z G›Uvi K‡i gvwmK mvgvix †_‡K Rvbyqvix gv‡m G›Uvi Kijvg| Gici
Wvbcv‡ki evUb evi †_‡K New Column (Alt C) G wK¬K K‡i wcwiIW ‡mU K‡i w`¦Zxq MÖæcwU wm‡j± K‡i
w`jvg- wb‡P ZvKvb-

Gfv‡e Avcwb Z…Zxq KjvgwUI †mU Ki‡Z cv‡ib Ges hZ Lywk ZZ| LyeB PgrKvi GKwU wi‡cvU© hv ev‡RU
GÛ K‡›Uªv‡ji Rb¨ AZxe Riæix|
Av‡iv ‡`Lv‡bv n‡q‡Q wi‡cvU© †mKk‡b Uªvqvj e¨‡jÝ-G|

7
PRACTICAL PROJECT