g]kfn cfon lgud lnld6]8

v'nf tyf cfGtl/s k|ltof]lutfTds k/LIffsf] nflu kf7\oqmd Pj+ k/LIff of]hgf
:t/ M clws[t, ;]jf M ck|fljlws, ;d"x M n]vf, tx M ^, kb M ;xfos k|aGws -n]vf_

o; kf7\oqmdnfO{ b'O{ r/0fdf ljefhg ul/Psf] 5 M

k|yd r/0f M– lnlvt k/LIff, k"0ff{Í M @))
låtLo r/0f M– cGtjf{tf{, k"0ff{Í M #)

k|yd r/0f M– lnlvt k/LIff of]hgf

k|Zg c+s
Kq ljifo k/LIff k|0ffnL k""0ff{Í pQL0ff{Í ;do
;+Vof ef/
zf;sLo Joj:yf / #
k|yd ljifout !) !) !)) $)
ljsf; 306f
#
låtLo ;]jf ;DaGwL ljifout !) !) !)) $)
306f
låtLo r/0f M– cGtjf{tf{
cGtjf{tf{ #)

b|i6Jo M
!= lnlvt k/LIffsf] dfWod efiff g]kfnL jf c+u|]hL cyjf g]kfnL / c+u|]hL b'j} x'g]5 .
@= k|yd kq / låtLo kqsf] lnlvt k/LIff 5'§f5'§} x'g]5 .
#= k|To]s kqsf] nflu 5'§f5'§} pQ/k'l:tsfx¿ x'g]5g\ . kl/IffyL{n] k|yd kqsf] k|To]s k|Zgsf] /
låtLo kqsf] k|To]s v08sf] pQ/ 5'§f5'§} pQ/k'l:tsfdf n]Vg'kg]{5 .
$= o; kf7\oqmd of]hgf cGtu{tsf kq÷ljifosf ljifoj:'tdf h];'s} n]lvPsf] eP tfklg
kf7\oqmddf k/]sf sfg"g, P]g, lgod tyf gLltx¿ k/LIffsf] ldlt eGbf # dlxgf cufl8 -;+zf]wg
ePsf jf ;+zf]wg eO{ x6fO{Psf jf yk u/L ;+zf]wg eO{_ sfod /x]sfnfO{ o; kf7\oqmddf k/]sf]
;Demg' kb{5 .
%= k|yd r/0fsf] k/LIffaf6 5gf}6 ePsf pDd]bjf/x¿nfO{ dfq låtLo r/0fsf] cGtjf{tf{df ;lDdlnt
u/fOg]5 .
^= kf7\oqmd nfu" ldlt M @)&$ c;f]h @@ ut] b]lv

NOC-Syllabus / Page-1 / 06-OPEN+INT_Account_3D02C64

k|yd kq – zf;sLo Joj:yf / ljsf;
v08 s M zf;sLo Joj:yfsf cfwf/e"t kIf – c+s #) -# k|Zg × !) c+s_
1= g]kfnsf] ;+j}wflgs ljsf; / jt{dfg ;+ljwfg
2= g]kfndf ;+3Lo zf;g k|0ffnLsf] cfjZostf / ;fGble{stf .
3= ;/sf/sf] sfo{If]q, sfd, st{Jo / clwsf/ .
4= g]kfnsf] sfo{kflnsf, Joj:yflksf / Gofokflnsf larsf] cGt/;DaGw .
5= ;fdflhs Gofo, ;fdflhs ;'/Iff / ;dfj]zLs/0f .
6= ;fj{hlgs gLlt th'{df, sfof{Gjog / ljZn]if0f, cg'ud0f / d"Nof+sg .
7= ;'zf;g, kf/blz{tf, pQ/bfloTj, lgikIftf / Jofj;flostf .
8= /fhgLlt / ;fj{hlgs Joj:yfkg aLrsf] ;DaGw / ;Ldf .
9= ljB'tLo zf;g / gful/s j8fkqsf] cjwf/0ff .
10= g]kfn ;/sf/sf gLltx¿ M cf}Bf]lus gLlt, cfk"lt{ gLlt, jfl0fHo gLlt, ljb]zL nufgL gLlt ,df}lb|s tyf ljQLo gLlt
11= /fh:j, ;fj{hlgs vr{ / ;fj{hlgs C0fsf] cjwf/0ff

v08 v M Joj:yfkg / k|zf;g ;+rfng – c+s @) -@ k|Zg × !) c+s_

1= Joj:yfkgsf gljgtd cjwf/0ffx¿ / o;sf r'gf}tLx¿ .
2= sd{rf/L k|zf;g .
3= 6«]8 o'lgog / ;fd'lxs ;f}bfjfhL (Collective Bargaining)
4= g]t[Tj ljsf;sf l;4fGt Pj+ ;fj{hlgs ;+:yfgdf g]t[Tj ljsf;sf] cj:yf / r'gf}ltx¿ .
5= clwsf/ k|Tofof]hg, clwsf/ lgIf]k0f, ;dGjo / ;'kl/j]If0f,
6= Joj:yfkg ;"rgf k|0ffnL
7= pTk|]/0ffsf] l;4fGt / sd{rf/L k|zf;gdf pTk|]/0ffsf] e"ldsf
8= jftf{ tyf ;Demf}tf ug]{ ;Lkx¿

v08 u M ljsf; k|zf;g – c+s #) -# k|Zg × !) c+s_

1= ljsf; k|zf;gsf] cjwf/0ff, p2]Zo, cfjZostf / o;sf] g]kfndf k|of]usf] cj:yf .
2= ljsf; of]hgf / rfn' cfjlws of]hgf .
3= g]kfndf ah]6 th'{df tyf sfof{Gjog .
4= of]hgf th'{df sfof{Gjog / cg'udg tyf d"Nof+sg .
5= ;xeflutfd"ns of]hgf / ljsf; .
6= /0fgLlts of]hgf / Joj:yfkg .
7= kl/of]hgf ljZn]if0f (Project Appraisal) tyf kl/of]hgf Joj:yfkg .
8= ;fj{hlgs–lghL ;fe]mbf/L / lghL If]qsf] ljsf; .
9= lbuf] ljsf;sf] cjwf/0ff tyf g]kfndf lbuf] ljsf;sf k|of; / r'gf}tL .
10= ljZjJofkLs/0f / cfly{s pbf/Ls/0f .
11= ul/jL / a]/f]huf/Lsf sf/0f / To;sf ;dfwfgsf pkfo .
12= g]kfnsf ;+3, k|b]z / :yflgo txsf clwsf/ If]q / ;Ldfx¿
13= g]kfnL ;dfh / o;sf ljz]iftfx¿ .
14= e"kl/j]li7t / clt sd ljsl;t d'n'ssf] clwsf/ .

v08 3 M cGt/f{li6«o ;+u7gx¿ – c+s @) -@ k|Zg × !) c+s_

1= ;+o'Qm /fi6«;+3 / o;sf Ph]G;Lx¿ (UNO and its Agencies)
2= ljZj Jofkf/ ;+u7g (WTO) / cGt/f{li6«o Jofkf/ k|0ffnL
3= o'/f]k]zL ;+3 (EU) sf] k|zf;lgs / cfly{s kIf ;DaGwL hfgsf/L
4= t]n lgof{t ug]{ /fi6«x¿sf] ;+u7g (OPEC) / k]6«f]lnod kbfy{sf] cGt/f{li6«o ahf/ ;DaGwL hfgsf/L
5= blIf0f k"jL{ PlzofnL /fi6«x¿sf] ;+u7g (ASEAN)
6= blIf0f PlzofnL If]qLo ;xof]u ;+u7g (SAARC)
7= If]qLo Jofkf/ k|0ffnL SAFTA, BIMIST-EC
8= ljZj a}+s, PlzofnL ljsf; a}+s tyf cGo ax'kIfLo Pj+d\ låkIfLo ;xof]u lgof]ux¿
9= g]kfndf a}b]lzs ;xfotf

NOC-Syllabus / Page-2 / 06-OPEN+INT_Account_3D02C64

lJbtLo kq – ;]jf ;DaGwL
v08 s M n]vf k|0ffnLM – c+s $) -$ k|Zg × !) c+s_
1= cGt/f{i6|Lo n]vf k|0ffnL / n]vf k|0ffnLsf ;j{dfGo l;WbfGtx¿ .
2= ;/sf/L n]vf k|0ffnL / Joj;flos n]vfk|0ffnL .
3= uf]Zjf/f ef}r/ tof/L tyf cfly{s sf/f]af/sf k|df0fx¿ tyf ltgsf] tof/L ljlw .
4= lhG;L n]vf (Stock Accounting)
5= vftfsf k|sf/x¿, vftfdf k|lji6L tyf vftfaGbL;DaGwL hfgsf/L .
6= ;fntdfdLdf vftfaGbLk"j{ ldnfpg' kg]{ k|lji6Lx¿ . ;dfof]hg ef}}r/ (Adjustment Entries) tof/L / k|lji6L .
7= vftfaGbL cl3 / kl5sf] ;Gt'ng k/LIf0f / lx;fa k/LIff ;"rL (Trial Balance) tof/L
8= vftfaGbL ef}r/ tof/L, k|lji6L tyf clGtd vftfx¿df ltgsf] k|efj .
9= x|f;s6\6L Joj:yf .
10= zfvfut n]vfkfng (Branch Accounting) / ljefuLo n]vfkfng (Departmental Accounting)
11= n]vf cg';"rLx¿ tyf tof/L ljlw
12= clGtd vftfx¿sf] tof/L .
13= ljleGg ljlTto laa/0fx¿ -jf;nft, cfo laa/0f, gub k|jfx ljj/0f, km08 k|jfx ljj/0f_ tyf tof/L ljlw

v08 v M n]vf k|0ffnLsf ljljw If]q/ ljifoa:t' M – c+s #) -# k|Zg × !) c+s_

!= n]vf k|0ffnLsf ljljw If]q
- ljQLo n]vf+sg
- Joj:yfkg n]vf+sg
- nfut n]vf+sg
- cfDbfgL n]vf+sg
- lhDd]jf/L n]vf+sg
@= ljQLo ljZn]if0f
- Liquidity Ratio
- Profitability Ratio
- Activity Ratio
- Leverage Ratio
#= lgoGq0f tyf n]vf k/LIf0f
- cfGtl/s n]vf k/LIf0f / clGtd n]vf k/LIf0f
- cfGtl/s lgoGq0f / o;sf t/Lsfx¿
- sfo{d"ns n]vf k/LIf0f
- Joj:yfkg n]vf k/LIf0f
- s/ n]vf k/LIf0f
- a]?h' km5\of}6
- d"No gLlt M Tariff, Surcharge, Rebate, Discount, Adjustment

v08 u M g]kfn cfon lgud;DaWb ljifoj:t'x¿M– c+s #) -# k|Zg × !) c+s_

1= g]kfn cfon lgud;DaWb ljlgodfjnLx¿ tyf sfo{ljlwx¿
2= g]kfn cfon lgud lnld6]8 k|aGwkq tyf lgodfjnL
3= cGt/f{li6«o t]n ahf/ M pTkfbg, laqmL ljt/0f tyf d"No lgwf{/0f k|0ffnL
4= ;fj{hlgs vl/b P]g, @)^# tyf ;fj{hlgs vl/b lgodfjnL, @)^$
5= clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)$*
6= e|i6frf/ lgjf/0f P]g, @)%(
7= k|lt:kwf{ k|j4{g tyf ahf/ ;+/If0f P]g, @)^#
8= eG;f/ P]g, @)^$
9= d"No clej[l4 s/ P]g, @)%@
10= cfos/ P]g, @)%*
11= n]vfk/LIf0f P]g, @)$*
12= ljdf P]g, @)$(
13= pkef]Qmf ;+/If0f P]g, @)%$ tyf pkef]Stf ;+/If0f lgodfjnL, @)%^
***
NOC-Syllabus / Page-3 / 06-OPEN+INT_Account_3D02C64