Essentials For Accounting Exam

JAIBB
ACCOUNTING FOR FINANCIAL SERVICES (AFS)
Reading Materials [Part-02]

Questions (Part-02)
1. ‡iIqvwgj Kv‡K e‡j? ‡iIqvwg‡ji êwkó¨¸‡jv wjLyb| †iIqvwg‡ji D‡Ïk¨ Kx?
2. Kx Kx Kvi‡Y †iIqvwgj Awgj n‡Z cv‡i?
3. ‡Kvb fyj¸‡jv †iIqvwg‡j aiv c‡o bv?
4. ‡iIqvwgj bv wgj‡j fyj †ei Kivi Rb¨ Kx Kx cš’v Aej¤^b Ki‡Z n‡e?
5. ‡iIqvwg‡ji Dfqc¶ mgvb nq †Kb?
6. D`vniYmn wZb ai‡bi fy‡ji bvg Ki“b hv m‡Ë¡I Trial Balance Gi Debit Ges Credit wg‡j
hv‡e|
7. AwbwðZ wnmve Kx? GUv †Kb cÖ¯‘Z Kiv nq?
8. mgš^q `vwLjv Kx? mgš^q `vwLjvi cÖ‡qvRbxqZv Kx?
9. wecixZ `vwLjv Kx? Kxfv‡e wecixZ `vwLjv mgš^q `vwLjv n‡Z Avjv`v?
10. GKwU wnmveKvj †k‡l †Kvb †Kvb wnmve¸‡jv eÜ Kiv nq? †Kvb †Kvb wnmve¸‡jv Post-closing
Trial Balance G †`Lv hvq?
11. mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨ Kx?
12. mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv Kx?
13. mgš^q `vwLjv I mgvcbx `vwLjvi g‡a¨ cv_©K¨ Kx?
14. ÒPerpetual gRy` Periodic gRy` Gi †P‡q fvjÓ - e¨vL¨v Ki“b|
15. Periodic Ges Perpetual gRy` c×wZi g‡a¨ cv_©K¨ Kx?
16. eZ©gv‡b GKwU e¨vs‡K KZ ai‡bi Avw_©K weeiYx ˆZwi Kiv nq? ms‡¶‡c cÖwZwU Content †`Lvb|
17. ¯’vqx m¤úwËi AePq ej‡Z Kx †ev‡Sb? AePq wba©vi‡Yi mgq Kx Kx welq we‡ePbv Kiv nq?
18. ÒAePq n‡”Q e¨‡qi eÈbÓ- MvwYwZK D`vni‡Yi mvnv‡h¨ GB e³‡eï e¨vL¨v Ki“b|
19. ÒAePq mwÂwZ GKwU K›Uªv m¤úwË wnmveÓ- e¨vL¨v Ki“b|
20. Depreciation (AePq), Depletion (Aemvqb) Ges Amortization (Ae‡jvcb) Gi g‡a¨
wgj¸‡jv Kx Kx?
21. Depreciation (AePq), Amortization (Ae‡jvcb) Ges Depletion (Aemvqb) Gi g‡a¨ cv_©K¨
wjLyb|
22. we‡kl Rv‡e`v Kv‡K e‡j? we‡kl Rv‡e`vi myweav Kx Kx?
23. ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - e¨vL¨v Ki“b|
24. DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fvj g~j¨vqb _vKv DwPZ| wKš‘ Avgiv ¯’vqx m¤úwË µq g~‡j¨
†`LvB| †Kb?
25. mybvg †Kvb cwiw¯’wZ‡Z wjwce× Kiv nq?
26. jvf-¶wZ wnmv‡ei mxgve×Zvi `yBwU e¨vL¨v Ki“b|
27. Posting Kx Ges GUv Kxfv‡e Recording Process G mvnvh¨ K‡i Zv e¨vL¨v Ki“b|
28. Matching Principle Ges Revenue Recognition AbymiY Kiv n‡”Q wKbv †mUv‡K mgš^q
Rv‡e`v wbwðZ K‡i| Avcwb wK GKgZ? ‡Kb? †Kb bq?
29. e¨vs‡Ki Avw_©K weeiYxi wKQz we‡kl AvB‡Ugm hv cY¨ Drcv`bKvix cÖwZôv‡bi Avw_©K weeiYx‡Z †`Lv
hvq bv Zvi K‡qKwUi bvg wjLyb|
30. e¨vsK mgš^q weeiYx Kx? e¨vsK mgš^q weeiYxi cÖ‡qvRbxqZv Kx?
31. BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirement¸‡jv Kx?
32. m¤cÖwZ GKwU IAS jvf-¶wZ wnmve Ges DØ„Ëc‡Î wKQz cwieZ©‡bi K_v e‡j‡Q| G¸‡jv Kx?
33. Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi aviv¸wj e¨vL¨v Ki“b|
Md. Anisur Rahman Parve), BDBL 2
34. Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj e¨vL¨v Ki“b|
35. Periodicity Ges Economic Entity Abygvb e¨vL¨v Ki“b|
36. Avw_©K GKK Abygvb Ges cÖvwZôvwbK mË¡v Abygvb e¨vL¨v Ki“b|
37. ÒwnmveweÁvb Avgv‡ì mgv‡R e×g~j n‡q Av‡Q Ges Zv Avgv‡ì A_©bxwZ‡Z ¸i“Z¡c~Y©Ó-e¨vL¨v Ki“b|
38. evsjv‡`‡k BÝy‡iÝ †Kv¤úvwb jvf-¶wZ wnmve ˆZwi K‡ibv| Zvn‡j Zviv Kxfv‡e jvf-¶wZ Rv‡b?
39. BEP ‡ei Ki‡Z Sensitivity Analysis Kx?
40. GK avc Ges eû avcwewkó Avq-e¨q weeiYxi g‡a¨ cv_©K¨ Kx? e¨vs‡K †Kvb ai‡bi Avq-e¨q weeiYx
cÖ¯‘Z Kiv nq? D`vniY w`b|
41. Closing Entry Kx? ‡Kvb †Kv wnmve¸‡jv eÜ Kiv nq?
42.
(1). ‡iIqvwgj Kv‡K e‡j? ‡iIqvwg‡ji êwkó¨¸‡jv wjLyb| †iIqvwg‡ji D‡Ïk¨ Kx?
 ‡iIqvwgj
- wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ bM`vb ewn Ges LwZqv‡bi hveZxq wnmve Lv‡Zi †Ri¸‡jv †WweU
I †µwWU G `yÕfv‡M mvwR‡q †h ZvwjKv ev weeiYx cÖ¯‘Z Kiv nq Zv‡K †iIqvwgj e‡j|
- LwZqvbw¯’Z wnmve LvZ¸‡jvi we¯—vwiZ weeiY h_v- µwgK bs, wnmv‡ei bvg, LwZqv‡bi c„ôv b¤î, †WweU I
†µwWU DØ„Ë mswkó N‡i wjwce× K‡i †iIqvwgj cÖ¯‘Z Kiv nq|
- cÖL¨vZ †jLK Avi. Gb KvU©v‡ii g‡Z, Ò‡iIqvwgj n‡jv K¨vk I e¨vsK e¨v‡jÝmn LwZqvb wnmv‡ei †WweU I
†µwWU e¨v‡jÝ¸‡jvi GKwU ZvwjKv ev d`©|Ó
- myZivs ejv hvq †h, LwZqv‡bi wnmve¸‡jvi MvwYwZK wbf©yjZv hvPvB Kivi Rb¨ GKwU wbw`©ó w`‡b GKwU
Avjv`v LvZv ev GKLÊ KvM‡R mKj wnmv‡ei †WweU I †µwWU †Ri¸‡jv avivevwnKfv‡e mvwR‡q †h weeiYx
cÖ¯‘Z Kiv nq, Zv‡K †iIqvwgj e‡j|
 ‡iIqvwg‡ji êwkó¨
‡iIqvwg‡ji êwkó¨¸‡jv wb‡P eY©bv Kiv n‡jv t
(i). c„_K KvM‡R cÖ¯‘Z t ‡iIqvwgj mvaviYZ GKwU c„_K KvM‡R cÖ¯‘Z Kiv nq| Gi Rb¨ †Kvb
wnmv‡ei eB i¶Yv‡e¶Y Ki‡Z nq bv|
(ii). MvwYwZK ï×Zv hvPvB t GwU wnmv‡ei MvwYwZK ï×Zv hvPvB K‡i| A_©vr Rv‡e`v I LwZqv‡b
wnmve mwVKfv‡e i¶Yv‡e¶Y Kiv n‡q‡Q wKbv †iIqvwgj cÖ¯‘‡Zi gva¨‡g Zv hvPvB Kiv hvq|
(iii). wbw`©ó mgq t ‡iIqvwgj GKwU wbw`©ó mgq †k‡l ˆZwi Kiv nq| A_©vr †iIqvwgj mvaviYZ †Kvb
wnmveKvj †k‡l wbw`©ó Zvwi‡L cÖ¯‘Z Kiv nq|
(iv). mKj cÖKvi wnmve t mKj cÖKvi wnmve A_©vr e¨w³evPK, m¤úwËevPK I bvwgK wnmvemg~‡ni †Ri
ev DØ„Ë wb‡q †iIqvwgj cÖ¯‘Z Kiv nq|
(v). mgš^qKvix t ‡iIqvwgj ‡Kvb wnmve LvZ bq| GwU LwZqv‡bi wnmve I P~ovš— wnmv‡ei g‡a¨
mgš^qKvix GKwU weeiYx gvÎ|
 ‡iIqvwg‡ji D‡Ïk¨
‡iIqvwgj †Kvb wnmve ev wnmv‡ei Ask bv n‡jI wbgœwjwLZ D‡Ïk¨vejxi cÖwZ j¶¨ †i‡L Zv cÖ¯‘Z Kiv nq t
(i). wnmv‡ei MvwYwZK wbf©yjZv hvPvB Kiv †iIqvwg‡ji Ab¨Zg cÖavb D‡Ïk¨|
(ii). `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU †jb‡`‡bi †WweU I †µwWU `ywU c¶B mwVKfv‡e wnmv‡ei
eB‡Z wjwce× Kiv n‡q‡Q wKbv Zv hvPvB Kiv|
(iii). P~ovš— wnmve cÖ¯‘‡Zi myweav‡_© LwZqv‡bi wewfbœ wnmv‡ei †Ri¸‡jv‡K GK¯’v‡b R‡ov Kiv|
(iv). mKj wnmv‡ei †Ri mwVKfv‡e wbY©q Kiv n‡q‡Q wKbv Zv hvPvB Kiv|
(v). wnmvei¶Y cÖwµqvq †Kvb fyj _vK‡j Zv †ei Kiv|
(vi). LwZqv‡bi wewfbœ wnmv‡ei eZ©gvb eQ‡ii †Ri¸‡jvi mv‡_ weMZ eQ‡ii †Ri¸‡jvi Zzjbvg~jK
we‡klY Kiv|

(2). Kx Kx Kvi‡Y †iIqvwgj Awgj n‡Z cv‡i?

 ‡iIqvwgj Awgj nIqvi KviYmg~n t
‡iIqvwg‡j †h mKj fyj aiv c‡o ev †h mKj fy‡ji Rb¨ ‡iIqvwgj Awgj nq Zv wb‡P Av‡jvPbv Kiv n‡jv t
(i). ev` covi fyj t Rv‡e`v n‡Z LwZqvb cÖ¯‘Z Kivi mgq fyjekZ †Kvb wnmve ev` c‡o †M‡j|
(ii). ‡jLvi fyj t Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—‡ii mgq wnmve Lv‡Zi †WweU A¼‡K mswkó LwZqv‡bi
†µwWU w`‡K Ges †µwWU A¼‡K †WweU w`‡K †jLv A_ev †jb‡`‡bi †Kv‡bv c¶‡K fy‡j `yÕevi
wnmvefy³ Kiv|
(iii). UvKvi A‡¼i fyj t Rv‡e`v Kivi mgq †jb‡`‡bi `ywU c¶‡K mgcwigvY UvKv Øviv †WweU I
†µwWU bv Kiv Ges LwZqv‡b ¯’vbvš—‡ii mgq fyjekZ UvKvi A¼ Kg ev †ewk †jLv|
(iv). LwZqv‡bi DØ„Ë wbY©‡qi mgq fyj DØ„Ë wbY©q Kiv|
(v). LwZqvb DØ„Ë †iIqvwg‡j †jLvi mgq fyj Ki‡j| A_©vr †WweU N‡ii ¯’‡j †µwWU N‡i ev †µwWU
N‡ii ¯’‡j †WweU N‡i wjL‡j|
(vi). ‡iIqvwg‡ji †WweU I †µwWU N‡ii †hvMdj wbY©‡qi mgq †Kv‡bv fyj Ki‡j|

(3). ‡Kvb fyj¸‡jv †iIqvwg‡j aiv c‡o bv?
 ‡iIqvwg‡j †h fyj¸‡jv aiv c‡o bv

- ‡iIqvwg‡ji `yB w`‡K wg‡j †M‡jI wbwðZfv‡e ejv hvq bv †h, wnmvei¶Y cÖwµqvq †Kv_vI fyj †bB| KviY
Ggb wKQz fyj _vK‡Z cv‡i hv †iIqvwg‡ji Dfq w`K wg‡j †M‡jI mvaviYZ aiv c‡o bv| Giƒc fyj
mvaviYZ `yB cÖKvi; h_v-
(a). KiwYK fyj ev wnmve †jLvi fyj;
(b). bxwZMZ fyj;
(a). KiwYK fyj ev wnmve †jLvi fyj
- ‡h mKj fyj wnmvei¶Y ev Ab¨vb¨ Kg©Pvix ev Kg©KZ©v‡ì AmveavbZvi Kvi‡Y N‡U _v‡K Zv‡K
KiwYK ev wnmve †jLvi fyj e‡j|
- KiwYK fyj‡K Pvifv‡M fvM Kiv hvq| h_v t
(i). ev` covi fyj (ii). ‡jLvi fyj (iii). cwic~iK fyj (iv). ‡e`vwLjvi fyj
(i). ev` covi fyj t hw` †Kvb †jb‡`b wnmv‡ei eB‡Z m¤ú~Y©fv‡e ev` c‡o A_©vr †WweU I
†µwWU †Kvb c¶B Rv‡e`v ev LwZqv‡b Aš—f³y© bv nq Zv‡K ev` covi fyj e‡j| †hgb-
av‡i 100 UvKvi cY¨ µq K‡i Zv ˆ`wbK µq eB‡Z †jLv n‡jv bv| d‡j LwZqv‡b †WweU I
†µwWU †Kvb w`‡KB Zv DV‡e bv| myZivs †iIqvwgj wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡K
hv‡e|
(ii). ‡jLvi fyj t wnmv‡ei †Kv‡bv †jb‡`b wjwce‡×i mgq cÖK…Z A¼ A‡c¶v Kg ev †ewk
wjL‡j Zv‡K †jLvi fyj e‡j| †hgbt 27 Gi ¯’‡j 72 UvKv †jLv n‡j †h fy‡ji m„wó nq Zv
†jLvi fyj| †h‡nZz Dfq w`‡K mgvb fyj nq †m‡nZz †iIqvwg‡ji `yB w`K wg‡j hv‡e|
(iii). cwic~iK fyj t hLb GKwU fy‡ji Øviv Aci GK ev GKvwaK fy‡ji c~iY nq ZLb Zv‡K
cwic~iK fyj e‡j| †hgb- GKwU wnmv‡ei †WweU w`‡K 100 UvKv Kg †jLv n‡jv| Avevi
Aci GKwU wnmv‡ei †µwWU w`‡K 100 UvKv Kg †jLv n‡jv| G‡¶‡Î cÖ_g fyjwU wØZxq
fyj Øviv c~iY n‡q †Mj|
(iv). ‡e`vwLjvi fyj t wnmv‡ei cÖv_wgK eB Rv‡e`v n‡Z LwZqv‡b ¯’vbvš—i Kivi mgq fy‡j GK
wnmv‡ei cwie‡Z© Ab¨ wnmve‡K wKš‘ mwVK cv‡k †jLv n‡j Zv‡K †e`vwLjvi fyj e‡j|
†hgb- ÔKÕ Gi wnmv‡e 500 UvKv †WweU bv K‡i fyjekZ ÔLÕ Gi wnmv‡e 500 UvKv †WweU
Kiv n‡j|
(b). bxwZMZ fyj t
wnmvei¶‡Yi bxwZ m¤ú‡K© Dchy³ Áv‡bi Afv‡e wnmvei¶‡Y †h fyj n‡q _v‡K Zv‡K bxwZMZ fyj
e‡j| gybvdv RvZxq LiP‡K gyjab RvZxq LiP Ges g~jab RvZxq LiP‡K gybvdv RvZxq LiP †jLvi
d‡j GB cÖKvi fy‡ji D™¢e nq| †hgb- 10,000 UvKvi hš¿cvwZ µq fyjµ‡g hš¿cvwZ wnmv‡e †WweU
Kiv n‡j|

(4). ‡iIqvwgj bv wgj‡j fyj †ei Kivi Rb¨ Kx Kx cš’v Aej¤^b Ki‡Z n‡e?
 ‡iIqvwgj bv wgj‡j fyj †ei Kivi Dcvqmg~n
‡iIqvwg‡ji Dfq w`‡Ki †hvMdj hw` Amgvb nq Zvn‡j eyS‡Z n‡e †h, wnmvei¶Y cÖwµqvq †KvbI fyj i‡q
†M‡Q| GKwU Aï× ev fyj †iIqvwgj‡K ï× Kivi Rb¨ wb‡gœv³ c`‡¶ç‡jv MÖnY Kiv ‡h‡Z cv‡i t

(i). ‡iIqvwg‡ji †WweU I †µwWU w`‡Ki †hvMdj AZ¨š— mZK©Zvi m‡½ cix¶v K‡i †`L‡Z n‡e|
(ii). wnmv‡ei cÖv_wgK ewn ev Rv‡e`v ewn †_‡K †jb‡`b¸‡jv mwVKfv‡e LwZqv‡bi mswkó wnmve
LvZmg~‡n †Zvjv n‡q‡Q wKbv Zv †`L‡Z n‡e|
(iii). LwZqv‡bi GKwU wnmve Lv‡Zi †hvMdj I †Ri Uvbv mwVK n‡q‡Q wKbv Zv †`L‡Z n‡e|
(iv). LwZqvb¯’ mKj wnmve Lv‡Zi †Ri mwVKfv‡e †iIqvwg‡j †Zvjv n‡q‡Q wKbv †m wel‡q wbwðZ
n‡Z n‡e|
(v). c~e©eZ©x erm‡ii wnmv‡ei †Rimg~n PjwZ erm‡i mwVKfv‡e Avbv n‡q‡Q wKbv Zv wgwj‡q †`L‡Z
n‡e, hv‡Z †Kvb wnmve ev` bv c‡o|
(vi). bM`vb eB I e¨vsK wnmv‡ei †Ri mwVKfv‡e Uvbv n‡q‡Q wKbv Zv cix¶v Ki‡Z n‡e|
(vii). fy‡ji A¼wU 2 Øviv wefvR¨ n‡j D³ ivwkwU †WweU ev †µwWU N‡i Av‡Q wKbv †`L‡Z n‡e| hw`
_v‡K Z‡e †Wwe‡Ui UvKv †µwW‡U ev †µwW‡Ui UvKv †Wwe‡U wjLevi ì“b Giƒc fyj n‡q‡Q
eyS‡Z n‡e|
(viii). fy‡ji A¼wU 3 Øviv wefvR¨ n‡j eyS‡Z n‡e msL¨vwU Dëv wjLevi d‡j fyj n‡q‡Q| †hgb- 35
Gi ¯’‡j 53 ev 47 Gi ¯’‡j 74 BZ¨vw`|
(ix). DcwiD³ c×wZ¸‡jv Aej¤^b K‡iI hw` fyj aiv bv c‡o Zvn‡j cÖwZwU †jb‡`‡bi †cvw÷s
mvgwMÖKfv‡e cix¶v K‡i †`L‡Z n‡e|

(5). ‡iIqvwg‡ji Dfqc¶ mgvb nq †Kb?

- `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU †jb‡`‡bi `ywU c¶‡K †WweU I †µwWU we‡klY K‡i Rv‡e`vq
wjwce× Kivi mgq wnmv‡ei GKwU c¶‡K hZ UvKvq †WweU Kiv nq, wnmv‡ei Ab¨ c¶wU‡KI wVK ZZ
UvKv Øviv †µwWU Kiv nq|
- myZivs Rv‡e`v n‡Z LwZqvb cÖ¯‘Z Kivi mgq cÖwZwU †jb‡`‡bi †WweU c¶‡K GKwU LwZqv‡b †WweU I
†µwWU c¶‡K Aci GKwU LwZqv‡b †µwWU Kiv nq| d‡j LwZqv‡bi mw¤§wjZ †WweU DØ„‡Ëi †hvMdj
†µwWU DØ„‡Ëi †hvMd‡ji mgvb nq|
- wVK GKB Kvi‡Y LwZqvb wnmvemg~‡ni †WweU DØ„‡Ëi †hvMdj †µwWU DØ„‡Ëi †hvMd‡ji mgvb n‡q
_v‡K| †Kbbv, Gi Dfq cv‡k¦©i †hvMd‡ji cv_©K¨B n‡jv LwZqv‡bi DØ„Ë|
- AZGe, Rv‡e`v I LwZqvb wnmvemg~n MvwYwZKfv‡e wbfy©j _vK‡j Zv‡ì †hvMdj ev DØ„‡Ëi mvnv‡h¨
†iIqvwgj cÖ¯‘Z Kiv n‡j †iIqvwg‡ji Dfqw`‡Ki †hvMdj Aek¨B mgvb n‡e|

(6). D`vniYmn wZb ai‡bi fy‡ji bvg Ki“b hv m‡Ë¡I Trial Balance Gi Debit Ges Credit
wg‡j hv‡e|
 wb‡gœv³ wZb ai‡bi fyj Kiv m‡Ë¡I Trial Balance ev †iIqvwgj-Gi Debit Ges Credit wg‡j hv‡e t
(i). wnmve †jLvi Î“wU
wnmv‡ei cÖv_wgK eB‡Z wnmve †jLvi mgq m¤ú~Y© ev AvswkKfv‡e fyj wjwce× Kiv n‡j Zv‡K †jLvi
fyj e‡j| ‡hgbt- †Kvb e¨w³i wbKU n‡Z 1,000 UvKvi cY¨ av‡i µq Kiv n‡jv| wKš‘ µq eB‡Z
fy‡j 100 UvKv †jLv n‡jv| d‡j LwZqv‡bi µq wnmv‡e 100 UvKv †WweU n‡jv Ges e¨w³i wnmv‡e
100 UvKv †µwWU n‡jv| G‡¶‡Î wnmv‡e fyj m‡Ë¡I †iIqvwgj wg‡j hv‡e|
(ii). ‡e-`vwLjvi fyj
mnKvwi eB‡q UvKvi AsK wVK _vK‡jI LwZqvb wnmv‡e ¯’vbvš—‡ii mgq GKwU wbw`©ó wnmv‡e †WweU ev
†µwWU Kivi cwie‡Z© Aci GKwU wnmv‡e †WweU ev †µwWU Ki‡j †h fyj nq Zv‡K †e-`vwLjvi fyj
e‡j| †hgb t- X Gi wbKU †_‡K 500 UvKv e‡Kqv cvIbv Av`vq K‡i bM`vb wnmv‡e mwVKfv‡e
†WweU Kiv n‡jv| wKš‘ D³ UvKv w`‡q X-Gi wnmv‡e †µwWU Kivi cwie‡Z© Y-Gi wnmv‡e †µwWU
Kiv n‡jv| Giƒc Ae¯’vqI †iIqvwgj wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡K hv‡e|
(iii). cwic~iK fyj
‡Kvb GKwU fyj hw` GK ev GKvwaK fy‡ji Øviv Ggbfv‡e c~iY nq †h, †iIqvwg‡j †Kvb cv_©K¨ m„wó
nq bv, Z‡e †mB fyj¸‡jv‡K GK‡Î cwic~iK fyj e‡j| †hgb t- X Gi wbKU †_‡K 500 UvKv cÖvwß
wKš‘ fyjekZ Zvi wnmv‡e 5000 UvKv †jLv n‡q‡Q, Avevi Y-Gi wnmv‡e 5000 UvKv cÖvwß wKš‘
fyjekZ Zvi wnmv‡e 500 UvKv †jLv n‡q‡Q| d‡j cÖ_g fyjwU Øviv wØZxq fyjwU c~iY n‡q hv‡e|
Giƒc Ae¯’vqI †iIqvwgj (Trial Balance) wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡K hv‡e|

(7). AwbwðZ wnmve Kx? GUv †Kb cÖ¯‘Z Kiv nq?
 AwbwðZ wnmve
- ‡Kvb †iIqvwgj bv wgj‡j Ges bv wgjvi KviYI Zvr¶wYKfv‡e †ei Kiv bv m¤¢e bv n‡j H †iIqvwgj
mvgwqKfv‡e wgjv‡bvi Rb¨ †h wnmv‡ei Avkªq wb‡Z nq, Zv‡K AwbwðZ wnmve (Suspense Account) ejv
nq|
- Ab¨fv‡e ejv hvq, †Kvb wnmv‡ei bvg AÁvZ _vKvq D³ wnmv‡ei A_© †h wnmv‡e †i‡L †Ìqv nq, H
wnmve‡K AwbwðZ wnmve e‡j|
 AwbwðZ wnmve cÖ¯‘Z Kivi KviY
AwbwðZ wnmve GKwU mvgwqK wnmve| mvaviYZ wbgœwjwLZ Kvi‡Y AwbwðZ wnmve cÖ¯‘Z Kiv n‡q _v‡K t
(i). ‡iIqvwgj m¤úbœKiY
‡jb‡`b wjwce×Ki‡Yi wewfbœ †¶‡Î fyj msNwUZ n‡Z cv‡i| Gme fy‡ji Kvi‡Y †iIqvwgj wgj‡e
bv| ¯^í mg‡qi Kvj‡Y A‡iK mgq fyjÎ“wU AbymÜvb Kiv m¤¢e nq bv| ZvB †h cwigvY UvKvi Miwgj
N‡U‡Q H cwigvY UvKv AwbwðZ wnmv‡e wj‡L †iIqvwgj m¤úbœ Kiv nq|
(ii). P~ovš— wnmve cÖ¯‘ZKiY
‡iIqvwgj m¤úbœ Kiv bv n‡j P~ovš— wnmve cÖ¯‘Z Kiv m¤¢e nq bv| fyjÎ“wU hvB NUzK bv †Kb †Kv‡bv
GKwU wbw`©ó mg‡qi g‡a¨ cÖwZôvb‡K P~ovš— wnmve cÖ¯‘Z Ki‡Z nq| P~ovš— wnmve I Avw_©K weeiYx
cÖ¯‘ZKi‡Yi ¯^v‡_© AwbwðZ wnmve †Lvjv n‡q _v‡K|
(iii). AbymÜv‡bi wfwË
AwbwðZ wnmve msi¶‡Yi Ab¨Zg KviY n‡jv cieZ©xKv‡j fyjÎ“wU AbymÜv‡bi wfwË wn‡m‡e eënvi
Kiv nq| wnmve msi¶‡Yi †¶‡Î KZ UvKvi Miwgj n‡q‡Q Zv AwbwðZ wnmv‡e †jLv nq| d‡j D³
UvKvi Miwgj †Kv_vq †Kv_vq N‡U‡Q Zv AbymÜvb Kiv hvq|
(iv). wnmvei¶‡Y MwZ Avbqb

Miwg‡ji Kvi‡Y Avw_©K weeiYx I Ab¨vb¨ cÖwZ‡e`b cÖ¯‘Z Kiv m¤¢e bv n‡j wnmvei¶‡Yi KvR ¯’wei
n‡q co‡Z cv‡i| G Ae¯’vi wbimb K‡i wnmvei¶Y Kv‡R MwZaviv Avbqb Kivi Rb¨ AwbwðZ wnmve
cÖ¯‘Z Kiv n‡q _v‡K|

(8). mgš^q `vwLjv Kx? mgš^q `vwLjvi cÖ‡qvRbxqZv Kx?
 mgš^q `vwLjv
- wnmveKvj †k‡l Avw_©K weeiYx ev P~ovš— wnmve cÖ¯‘‡Zi mgq Awjwce×K…Z †jb‡`b, †hgb- e‡Kqv Avq,
e‡Kqv e¨q ev LiP, AwMÖg cÖ`Ë LiP, Abv`vqx cvIbv mwÂwZ, AePq BZ¨vw` welqmg~n‡K mswkó
wnmveLv‡Zi mv‡_ mgš^q mvab (†hvM ev we‡qvM) Kivi Rb¨ †h `vwLjv eënvi Kiv nq Zv‡K mgš^q `vwLjv
ejv nq|
- Ab¨fv‡e ejv hvq, wnmveKvj †k‡l LwZqvbfy³ wnmvemg~‡ni DØ„Ë nvjbvMv` Kivi Rb¨ cÖ‡qvRbxq UvKvi
AsK wewfbœ wnmv‡e †hvM ev we‡qvM Ki‡Z †h `vwLjv eënvi Kiv nq Zv‡K mgš^q `vwLjv e‡j|
- Pyle & Larson e‡jb, Òwbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_ e¨q mgš^‡qi Rb¨ †h Rv‡e`vi
cÖ‡qvRb nq Zv‡K mgš^q `vwLjv ejv nq|Ó
 mgš^q `vwLjvi cÖ‡qvRbxqZv
- cÖwZwU wnmveKvj †k‡l Kviev‡ii djvdj wbY©q Ges Avw_©K Ae¯’v cÖ`k©Y Kiv wnmveweÁv‡bi Ab¨Zg cÖavb
D‡Ïk¨|
- wnmveweÁv‡bi me©Rb¯^xK…Z bxwZgvjv (GAAP) AbymiY K‡i Kviev‡ii djvdj wbY©q Kiv Ges Avw_©K
Ae¯’v cÖ`k©‡Yi Rb¨ cÖwZwU wnmveKv‡ji †kl Zvwi‡L KwZcq mgš^q mvab Kiv cÖ‡qvRb nq|
- KviY, wKQz †jb‡`b Av‡Q †h¸‡jv †KejgvÎ wnmveKvj †k‡lB wnmvefy³ Kiv nq Ges wKQz †jb‡`b Av‡Q hv
c~e© †_‡K Abygvb Kiv hvq bv, †hgb- AePq, Abv`vqx cvIbv mwÂwZ, mgvcbx gRy`, e‡Kqv LiPmg~n, AwMÖg
e¨qmg~n, AbycvwR©Z Avq, cÖvc¨ Avq BZ¨vw`|
- cÖwZôv‡bi LwZqvb †Rimg~‡ni mv‡_ wnmveKvj †k‡l D³ welq¸‡jvi mgš^q bv Kiv n‡j Zv wnmveweÁv‡bi
wgjKiY bxwZ, ivR¯^ ¯^xK…wZ bxwZ, wnmveKvj aviYv, Pjgvb cÖwZôvb aviYv BZ¨vw` bxwZi cwicš’x n‡e Ges
Kviev‡ii wbY©xZ djvdj I Avw_©K Ae¯’v wbf©i‡hvM¨ ev mwVK n‡e bv|
- myZivs ejv hvq †h, Kviev‡ii mwVK djvdj wbY©q Kiv Ges cÖK…Z Avw_©K Ae¯’v cÖ`k©‡bi Rb¨ wnmveKvj
†k‡l mgš^q mvab Kiv ev mgš^q `vwLjv Kiv Acwinvh©|

(9). wecixZ `vwLjv Kx? Kxfv‡e wecixZ `vwLjv mgš^q `vwLjv n‡Z Avjv`v?
 wecixZ `vwLjv
- wecixZ `vwLjv mgš^q `vwLjvi wecixZ hv cieZ©x wnmveKv‡ji ïi“‡Z †Kvb †Kvb cÖwZôvb w`‡q _v‡K|
bZzb wnmveKv‡ji ïi“‡Z c~e©eZ©x wnmveKv‡ji e‡Kqv I AwMÖg msµvš— Avq I e¨qmg~‡ni wecixZ `vwLjv
†`qv nq|
- myZivs wbw`©ó wnmveKvj †k‡l †h mgš^q `vwLjv †`qv nq cieZ©x wnmveKv‡j Zv wecixZfv‡e wj‡L †h `vwLjv
†`qv nq Zv‡KB wecixZ `vwLjv ev Reversing Entry e‡j|
- GLv‡b D‡jL¨ †h, wecixZ `vwLjv ˆZwi Kiv eva¨Zvg~jK bq, GwU Hw”QK e¨vcvi| wecixZ `vwLjv eënv‡ii
d‡j Avw_©K weeiYx‡Z cÖ`wk©Z Avq-e¨‡qi UvKvi cwigvY e`jvq bv| Z‡e GwU cieZ©x eQ‡i D³ †jb‡`‡bi
bM` wb®úwËi mgq wnmvefy³‡K mnRxKiY K‡i gvÎ|
 wecixZ `vwLjv I mgš^q `vwLjvi cv_©K¨
- wb‡gœv³ mgš^q `vwLjvi †¶‡ÎB ïay wecixZ `vwLjv †`Lv‡Z n‡e t
(i). cÖ‡`q LiP I cÖvc¨ Av‡qi †¶‡Î;
(ii). AwMÖg cÖ`Ë LiP cÖv_wgKfv‡e LiP wnmv‡e Ges AwMÖg cÖvß Avq cÖv_wgKfv‡e Avq wnmv‡e
wjwce× Kiv n‡q‡Q Giƒc †¶‡Î;
- ‡h mKj mgš^q `vwLjvi Rb¨ wecixZ `vwLjvi cÖ‡qvRb †bB, ‡m¸‡jv n‡jv t
(i). AwMÖg cÖ`Ë LiP m¤úwË wn‡m‡e wjwce× n‡j;
(ii). AwMÖg cÖvß Avq `vq wn‡m‡e wjwce× n‡j;
(iii). AbywgZ `vqmg~n, †hgb- AePq, Kz-& FY mwÂwZ, AvqKi mwÂwZ BZ¨vw`;

(10). GKwU wnmveKvj †k‡l †Kvb †Kvb wnmve¸‡jv eÜ Kiv nq? †Kvb †Kvb wnmve¸‡jv Post-
closing Trial Balance G †`Lv hvq?
 GKwU wnmveKvj †k‡l †h wnmve¸‡jv eÜ Kiv nq †m¸‡jv n‡jv —
(i). mKj Avq wnmve (ii). mKj e¨q wnmve (iii). D‡Ëvjb wnmve
 ‡h wnmve¸‡jv Post-closing Trial Balance G †`Lv‡bv nq †m¸‡jv n‡jv —
(i). mKj m¤úwËevPK wnmve (ii). mKj `vq wnmve (iii). g~jab wnmve
(iv). Avq AwMÖg ev e‡Kqvi wnmve (v). e¨q AwMÖg ev e‡Kqvi wnmve

(11). mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨ Kx?
 mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨mg~n
mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc t
mgš^q `vwLjv fyj ms‡kvabx `vwLjv
(a). wbw`©ó mg‡qi Avq wba©viY Ges Av‡qi (a). ‡Kvb cÖwZôv‡bi wnmv‡ei fyj ms‡kva‡bi Rb¨
mv‡_ e¨q mgš^‡qi Rb¨ †h `vwLjvi †h `vwLjv †`q nq Zv‡K fyj ms‡kvabx
cÖ‡qvRb nq Zv‡K mgš^q `vwLjv e‡j| `vwLjv e‡j|
(b). mgš^q `vwLjv wnmve P‡µi Awe‡”Q`¨ (b). fyj ms‡kvabx `vwLjv wnmve P‡µi †Kv‡bv
Ask| Ask bq|
(c). Amwš^Z †jb‡`b¸‡jv‡K mgš^q K‡i (c). wnmv‡ei fyjÎ“wU wbiƒcY I ms‡kvab K‡i
cÖK…Z jvf-¶wZ I mwVK Avw_©K Ae¯’v MvwYwZK ï×Zv hvPvB Kiv ms‡kvabx `vwLjvi
wbiƒcY Kiv mgš^q `vwLjvi D‡Ïk¨| D‡Ïk¨|
(d). wbw`©ó wnmveKvj †k‡lB †KejgvÎ mgš^q (d). fyj aiv cov gvÎB Zv ms‡kva‡bi Rb¨
`vwLjv Kiv nq| ms‡kvabx `vwLjv †`qv nq| wnmveKvj †kl
nIqvi Rb¨ A‡c¶vi cÖ‡qvRb †bB|
(e). Avq-e¨‡qi e‡Kqv, AwMÖg Ges g~j¨vwqZ (e). wewfbœ cÖKvi fyj ms‡kvab Kivi Rb¨
`dvi Rb¨ mgš^q `vwLjv †`qv nq| ms‡kvabx `vwLjv †`qv nq|
†hgb- †eZb e‡Kqv, fvov AwMÖg,
wewb‡qv‡Mi Abv`vqx my`, AePq BZ¨vw`|


(12). mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv Kx?
 mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZmg~n
- mgš^q mvab cÖwµqvi mgqKvj Abygvb †_‡K ïi“ K‡i Avw_©K weeiYx Ges Ab¨vb¨ wnmve I weeiYxmg~n
cÖ¯‘Z Kiv ch©š— hveZxq mgš^q¸‡jv wePvi we‡ePbv Kiv‡K mgš^q mvab cÖwµqv ev Adjustment
Process ejv nq|
- mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv n‡jv —
(i). wnmveKvjxb bxwZ (Accounting Period Principle);
(ii). Pjgvb cÖwZôvb bxwZ (Going Concern Principle);
(iii). Avq-e¨q ms‡hvM bxwZ (Matching Cost and Revenue Principle);
(iv). mgqKvj Abygvb;
(v). bM` wfwËK ebvg e‡Kqv wfwËK wnmve c×wZ;
(vi). AwMÖ‡gi Rb¨ `vwLjv;
(vii). e‡Kqvi Rb¨ mgš^q `vwLjv;

(13). mgš^q `vwLjv Ges mgvcbx `vwLjvi g‡a¨ cv_©K¨ Kx?

 mgš^q `vwLjv Ges mgvcbx `vwLjvi g‡a¨ cv_©K¨mg~n
mgš^q `vwLjv Ges mgvcbx `vwLjvi g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc t
mgš^q `vwLjv mgvcbx `vwLjv
(a). wbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_ (a). wnmve ewni gybvdvRvZxq wnmvemg~n eÜ
e¨q mgš^‡qi Rb¨ †h `vwLjvi cÖ‡qvRb nq Kivi Rb¨ †h `vwLjvi cÖ‡qvRb nq Zv‡K
Zv‡K mgš^q `vwLjv e‡j| mgvcbx `vwLjv e‡j|
(b). mgš^q `vwLjv mgvcbx `vwLjvi c~‡e© †Ìqv (b). mgvcbx `vwLjv mgš^q `vwLjvi c‡i †Ìqv
nq| nq|
(c). ‡iIqvwg‡ji ewnf©Z~ welqmg~‡ni Rb¨ G (c). ‡iIqvwg‡ji Aš—f©~³ I ewnf~©Z Dfq
`vwLjv †`qv nq| wel‡qi Rb¨ G `vwLjv †`qv nq|
(d). G `vwLjvi d‡j cÖK…Z e¨q I Avq wba©vwiZ (d). G `vwLjvi d‡j LwZqv‡b Avq-e¨q msµvš—
nq hv wnmveKv‡ji jvf-¶wZ wbY©‡q mvnvh¨ wnmve¸‡jv eÜ n‡q hvq|
K‡i|
(e). Kviev‡ii Aemv‡bi mgq G `vwLjvi (e). Kviev‡ii Aemv‡bi mgq G `vwLjvi
cÖ‡qvRb nq bv| cÖ‡qvRb nq|

(14). ÒPerpetual gRy` Periodic gRy` Gi †P‡q fvjÓ - e¨vL¨v Ki“b|

 wbZ¨ gRy` ZvwjKv c×wZ (Perpetual Inventory) Kvjvwš—K gRy` ZvwjKv c×wZi (Perpetual
Inventory) ‡P‡q fvj, KviY wbZ¨ gRy` ZvwjKv c×wZi myweavmg~n wbgœiƒc t
(i). wbw`©ó gvÎvi cY¨ gRy` ivLv nq weavq cY¨ eve` AwZwi³ g~jab wewb‡qvM Ki‡Z nq bv|
(ii). GB c×wZ fvÛv‡ii Dci GKwU c~Y©v½ I wbf©i‡hvM¨ cix¶v c×wZ|
(iii). gRy`K…Z cY¨ MYbvi Rb¨ eëmv‡qi ¯^vfvweK KvRKg© eÜ ivLvi cÖ‡qvRb nq bv|
(iv). me©`vB gRy`c‡Yï cwigvY I g~j¨ Rvbv hvq, d‡j Avw_©K weeiY cÖYqb wejw¤^Z nq bv|
(v). AwZ mn‡R weµqK…Z c‡Yï µqg~j¨ ev Drcv`b Rvbv hvq|
(vi). G c×wZ‡Z wnmve ivL‡j c‡Yï Uzwi ev AcPq h_vmg‡q aiv c‡o Ges cÖ‡qvRbxq eë¯’v MÖnY Kiv
m¤¢e nq|
(vii). cY¨ bó nIqvi m¤¢vebv Kg _v‡K|
(viii). ‡h †Kv‡bv mgq gRy`c‡Yï cwigvY Rvbv hvq|
(ix). ¸`vgRvZ c‡Yï Dci Dchy³ wbqš¿Y ivLv m¤¢e|
(x). AwfÁ e¨w³‡K GB Kv‡R wb‡qvM Kiv m¤¢e|
- Ab¨w`‡K, Kvjvwš—K gyRy` c×wZi Amyweavmg~n wbgœiƒc t
(i). gRy`K…Z cY¨ MYbvi Rb¨ eëmv‡qi ¯^vfvweK KvRK‡g©i e¨vNvZ N‡U|
(ii). mgq ¯^íZvi Rb¨ gRy`c‡Yï MYbvi KvR `ª“Z m¤úbœ Ki‡Z nq, d‡j fyj nIqvi m¤¢vebv _v‡K|
(iii). GB c×wZ‡Z RvwjqvwZ I Mowg‡ji m¤¢vebv †ewk _v‡K †Kbbv GLv‡b c‡b¨j Dci wbqwgZ ev
avivevwnK wbqš¿Y Av‡ivc Kiv nq bv|
(iv). mgq AwZµvš— nIqvi Rb¨ cÖK…Z gyR`cY¨ I wnmv‡e cÖ`wk©Z c‡Yï cv_©‡Kï KviY mn‡R †ei Kiv
hvq bv|
(v). GB c×wZ‡Z cY¨ gRy` wbqš¿Y eë¯’v LyeB `ye©j| d‡j Kg©Pvixiv Amvay nIqvi my‡hvM cvq|
(vi). G c×wZ‡Z wnmve ivL‡j c‡Yï Uzwi ev AcPq h_vmg‡q aiv c‡o Ges cÖ‡qvRbxq eë¯’v MÖnY Kiv
m¤¢e nq|
- myZivs ejv hvq †h, wbZ¨ gRy` ZvwjKv c×wZ (Perpetual Inventory) Kvjvwš—K gRy` ZvwjKv c×wZi
(Perpetual Inventory) ‡P‡q fvj|

(15). Periodical Ges Perpetual gRy` c×wZi g‡a¨ cv_©K¨ Kx?

 wbZ¨ gRy` ZvwjKv c×wZ (Perpetual Inventory) Ges Kvjvwš—K gRy` ZvwjKv c×wZi (Perpetual
Inventory) g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc t
wbZ¨ gRy` ZvwjKv c×wZ Kvjvwš—K gRy` ZvwjKv c×wZ
(a). G c×wZ ˆ`bw›`b cÖZ¨¶ MYbvi Dci (a). G c×wZ Kvjvwš—K cÖZ¨¶ MYbvi Dci
wbf©ikxj| wbf©ikxj|
(b). GwU gRy`c‡Yï cwigvY Ges weµxZ `ª‡eï (b). GwU gRy`c‡Yï cwigvY Ges weµxZ
µqg~‡jï Pjgvb ev ˆ`bw›`b Z_¨ cÖ`vb c‡Yï µqg~‡jï Kvjvwš—K Z_¨ cÖ`vb
K‡i| K‡i|

(c). eo eëmqv cÖwZôvb A_P Kg msL¨K (c). Zzjbvg~jKfv‡e †QvU eëmvq cÖwZôvb
AvB‡U‡gi cY¨ weµq Kiv nq ‡m mKj A_P AwaK msL¨K AvB‡U‡gi cY¨
cÖwZôv‡b G c×wZ eëüZ nq| weµq K‡i †m mKj cÖwZôv‡b G c×wZ
eëüZ nq|
(d). G‡¶‡Î ¯’vqx I AwfÁ wnmvei¶YKvixi (d). G‡¶‡Î wnmvei¶‡bi Rb¨ c„_K
cÖ‡qvRb nq| wnmvei¶YKvixi cÖ‡qvRb bvB|
(e). G‡¶‡Î gRy` g~j¨vqb c×wZ wbgœiƒc t (e). G‡¶‡Î gRy` g~j¨vqb c×wZ wbgœiƒc t
cÖviw¤¢K gRy` A cÖviw¤¢K gRy` A
+ µq B + µq B
(A+B) (A+B)
ev` t wewµZ c‡Yï C ev` t mgvcbx C
µqg~j¨ gRy`
mgvcbx gRy` (A+B-C) wewµZ c‡Yï (A+B-C)
µqg~j¨
(f). cÖwZwU µq Ges Bmyï Rb¨ Entry w`‡Z nq (f). G c×wZ‡Z Entry Kg ZvB mgq Ges
ZvB G c×wZ‡Z mgq Ges kªg †ewk jv‡M| kªg DfqB Kg jv‡M|
(g). G c×wZ‡Z mviv eQi a‡i gRy`c‡Yï MYbv (g). G c×wZ‡Z eQ‡ii †k‡l gRy`c‡Yï
Kiv nq| MYbv Kiv nq|

(16). eZ©gv‡b GKwU e¨vs‡K KZ ai‡bi Avw_©K weeiYx ˆZwi Kiv nq? ms‡¶‡c cÖwZwU Content †`Lvb|
 evsjv‡`k e¨vs‡Ki weAviwcwW (BRPD) mvKz©jvi Abyhvqx GKwU e¨vs‡Ki Pvi (04) ai‡Yi Avw_©K weeiYx
ˆZwi Kiv nq| h_v t
(i). w¯’wZcÎ (Balance Sheet);
(ii). jvf-¶wZi weeiYx (Profit & Loss Statement);
(iii). bM` cÖevn weeiYx (Cash-flow Statement);
(iv). BKz¨BwU cwieZ©‡bi weeiYx (Statement of Changes in Equity);
wb‡P cÖwZwUi Kb‡U›U ‡`Lv‡bv n‡jv t
(i). w¯’wZcÎ (Balance Sheet) t
w¯’wZcÎ
... 20... ZvwiL wfwËK
UvKv eZ©gvb eQi c~e©eZ©x eQi
(UvKv) (UvKv)
m¤úwË I m¤ú`
bM` Znwej
Ab¨vb¨ e¨vsK I Avw_©K cÖwZôv‡b Mw”QZ A_©
¯^í mg‡q cwi‡kva‡hvM¨ A_©
wewb‡qvM
FY I AwMÖg
f~wg, BgviZ, AvmevecÎ I miÄvgmn ¯’vqx m¤ú`
Ab¨vb¨ m¤ú`
A-e¨vswKs m¤ú`
‡gvU m¤ú`
`vq I g~jab
Ab¨vb¨ e¨vsKmn Avw_©K cÖwZôvb n‡Z M„nxZ A_©
AvgvbZ I Ab¨vb¨ wnmve
Ab¨vb¨ `vq
cwi‡kvwaZ g~jab
wewae× mwÂwZ
Ab¨vb¨ mwÂwZ
jvf-¶wZi DØ„Ë
‡gvU `vq I g~jab
NUbv mv‡c¶ `vqmg~n (LC, Bills)
Ab¨vb¨ cÖwZkÖ“wZ
‡gvU
(ii). jvf-¶wZi weeiYx (Profit & Loss Statement) t

o my` Avq o weÁvcb, gwbnvwi e¨q
o AvgvbZ I KR© BZ¨vwì Dci cwi‡kvwaZ my` o wbix¶‡Ki wd
o bxU my` Avq o wewb‡qvM g~j¨ n«vmRwbZ ms¯’vb
- wewb‡qvM n‡Z o fvov, Ki, exgv, we`y¨r BZ¨vw` LiP
- Kwgkb, wewbgq I `vjvjx o cwiPvjK‡ì wd
- Ab¨vb¨ cwiPvjb Avq o F‡Yi Rb¨ ms¯’vb
o ‡eZb I fvZvw` o Ab¨vb¨ ms¯’vb BZ¨vw`
(iii). bM` cÖevn weeiYx (Cash-flow Statement) t

o cwiPvjbv Kvh©µg n‡Z bM` cÖevn o cwiPvjb m¤ú` I `v‡qi cwieZ©b
o wewb‡qvM Kvh©µgRwbZ bM` cÖevn o A_©vqb Kvh©µg n‡Z bM` cÖvwß BZ¨vw`
(iv). BKz¨BwU cwieZ©‡bi weeiYx (Statement of Changes in Equity) t
o 1 Rvbyqvwi 20 ..... Zvwi‡L w¯’wZ o Av‡jvP¨ mg‡q bxU jvf
o m¤ú` cybtg~j¨vqbRwbZ n«vm/e„w× o jf¨vsk
o wewb‡qvM cybtg~j¨vqbRwbZ n«vm/e„w× o ‡kqvi g~jab Bmy¨
o gy`ªvgvb cwieZ©bRwbZ n«vm/e„w× o 31 wW‡m¤î 20.... Zvwi‡L w¯’wZ
o Avq weeiYx‡Z wee„Z nq bvB Giƒc cÖvß Ges
¶wZ

(17). ¯’vqx m¤úwËi AePq ej‡Z Kx †ev‡Sb? AePq wba©vi‡Yi mgq Kx Kx welq we‡ePbv Kiv nq?
 ¯’vqx m¤úwËi AePq
- ¯’vqx m¤úwËi eënviRwbZ ¶q¶wZ, RxY©Zv, Kv‡ji weeZ©b, mivmwi m‡¤¢vM, evRvi `‡ii ¯’vqx cZb
BZ¨vw` `„k¨ ev A`„k¨ Kvi‡Y ¯’vqx m¤úwËi ¸Yv¸Y, cwigvb ev g~‡jï †h wPiš—b Ges Aweivg n«vm N‡U
Zv‡K AePq e‡j|
- R. G. Williams-Gi g‡Z, ÒeënviRwbZ µg-g~j¨vebwZB n‡jv AewPwZ ev AePq|Ó
- R. N. Carter e‡jb, Ò‡h †Kv‡bv Kvi‡Y †Kv‡bv m¤úwËi µgvMZ I ¯’vqx g~j¨ n«vm‡K AePq e‡j|Ó
 AePq wba©vi‡Yi mgq we‡eP¨ welqmg~n
AePq wba©vi‡Yi mgq wb‡gœv³ wZbwU welq we‡ePbv Ki‡Z nq| h_v t-
(i). m¤úwËi µqg~j¨
- m¤úwËi µqg~‡jï Dci wfwË K‡i m¤úwËi AePq wba©viY Kiv nq|
- m¤úwËi µqg~j¨ wba©vi‡Yi †¶‡Î m¤úwËi µqg~‡j¨j mv‡_ m¤úwË‡K eënvi Dc‡hvMx Kivi Rb¨
cwienb LiP, RvnvR fvov, Avg`vwb ïé, cÖwZ¯’vcb e¨q BZ¨vw` †hvM n‡e|
- G‡¶‡Î m¤úwË µq K‡i Zvi Rb¨ mv‡_ mv‡_ cÖ`Ë †givgZ LiPI m¤úwËi µqg~‡jï mv‡_ †hvM
n‡e|
(ii). m¤úwËi Kvh©Kix Rxeb
- GKwU m¤úwË‡K Kviev‡ii gybvdv AR©‡bi D‡Ï‡k¨ jvfRbKfv‡e hZw`b eënvi Kiv hvq H
mgqmxgv‡K m¤úwËi Kvh©Kix Rxeb ev Avqy®‹vj e‡j|
- ‡ewkifvM m¤ú‡ìB RxebKvj ev Kvh©Ki mgq wbw`©ó _v‡K bv| cÖZ¨vwkZ fwel¨r myweav cÖvwßi
m¤¢vebvi wfwË‡Z me m¤ú‡ì Kvh©Kix RxebKvj Abygvb Kiv nq|
- G AbywgZ mg‡qi g‡a¨ H m¤ú‡ì m¤ú~Y© AePq avh© Kiv nq|
(iii). m¤ú‡ì fMœve‡kl g~j¨
- ¯’vqx m¤ú‡ì Kvh©Kvj †kl nIqvi ci m¤ú`wU weµq K‡i hw` †Kv‡bv g~j¨ cvIqv hvq Z‡e Zv‡K
fMœve‡kl g~j¨ e‡j|
- G Ae‡kl g~j¨ †_‡K ¯’vqx m¤ú` Acmvi‡Yi Rb¨ †Kv‡bv LiP n‡j Zv ev` w`‡q bxU Ae‡kl g~j¨
cvIqv hvq|
- G bxU Ae‡kl g~j¨ m¤ú‡ì †gvU µqg~j¨ †_‡K ev` w`‡q †h Aewkó g~j¨ cvIqv hvq Zv AePq
av‡h©i gva¨‡g wewfbœ wnmvei¶Y eQ‡ii g‡a¨ eÈb Kiv nq| AePq cwigv‡c G welqwUI we‡ePbv
Ki‡Z nq|

(18). ÒAePq n‡”Q e¨‡qi eÈbÓ- MvwYwZK D`vni‡Yi mvnv‡h¨ GB e³‡eï e¨vL¨v Ki“b|
 e¨q-eÈb wn‡m‡e AePq
- ¯’vqx m¤úwË eënv‡ii d‡j †h g~j¨ n«vm cvq Zv‡K cÖwZ eQi ¯’vqx m¤úwËi g~j¨ n‡Z ev` w`‡Z nq ev AePq
mwÂwZ wnmv‡e †hvM K‡i w`‡Z nq|
- Ab¨w`‡K, GB AePq‡K cÖwZeQi gybvdvi wecix‡Z PvR© Kiv nq| Gfv‡e ¯’vqx m¤úwËi g~j¨‡K AePq a‡i
gybvdvi wecix‡Z m¤úwËi Avqy®‹v‡j PvR© K‡i w`‡Z nq|

- PvR© Kivi c‡i ¯’vqx m¤úwË eve` Avi †Kv‡bv g~jabx e¨q _v‡K bv| Gfv‡e ¯’vqx m¤úwËi g~jabx e¨q‡K
gybvdvRvZxq e¨q wn‡m‡e jv‡fi wecix‡Z PvR© Kiv‡K e¨q-eÈb ejv nq|
- D`vniY t GKwU m¤úwËi g~j¨ 11,000 UvKv| 4 eQi †k‡l AvbygvwbK fMœve‡kl g~j¨ 1,000 UvKv|
mij‰iwLK c×wZ‡Z AePq avh© Kiv n‡j, cÖwZ eQ‡ii AePq n‡e (11,000 - 1,000)  4 = 2,500
UvKv| cÖwZ wnmveKvj †k‡l AeP‡qi Rb¨ wb‡gœv³ `vwLjv 2wU †`qv n‡e t
1. Depreciation Expenses Debit : 2,500
Accumulated Depreciation Credit : 2,500
2. Income statement Debit : 2,500
Depreciation Expenses Credit : 2,500
- GLv‡b, 1bs `vwLjv Øviv AePq wnmvefy³ Kiv nq Ges 2bs `vwLjv Øviv AePq wnmve eÜ Kiv nq I Avq
Kwg‡q †`qv nq|
- wnmveKvj †k‡l Balance Sheet G m¤úwË †_‡K AePq Gi µg‡hvwRZ cwigvY we‡qvM Kiv nq| Gfv‡e
4_© eQi †k‡l m¤úwËi g~j¨ n‡e 1,000 UvKv| G 1,000 UvKv m¤úwË wewµ K‡i Av`vq Kiv n‡e|
- cÖK…Zc‡¶ m¤úwË wewµ K‡i 1,000 UvKvi Kg ev †ewk Av`vq n‡Z cv‡i| †m‡¶‡Î m¤úwË weµqRwbZ
g~jabx jvf ev ¶wZ nq| Gfv‡e GKwU m¤úwË µ‡qi g~jabx e¨q cÖwZ eQi gybvdv RvZxq e¨q wn‡m‡e ewÈZ
nq|

(19). ÒAePq mwÂwZ GKwU K›Uªv m¤úwË wnmveÓ- e¨vL¨v Ki“b|
 AePq mwÂwZ GKwU K›Uªv m¤úwË wnmve, KviY t
(i). AePq m¤úwËi Dci avh©¨ Kiv nq|
(ii). Rv‡e`v Kivi mgq Depreciation Expense †K Debit K‡i Accumulated Depreciation
†K Credit Kiv nq| d‡j m¤úwË †_‡K AePq ev` hvq bv|
(iii). Accumulated Depreciation †K Credit Kivi d‡j AeP‡qi Rb¨ mswkó Asset Credit nq
bv, ZvB Asset-Gi wecixZ AePq mwÂwZ Credit nq| G Kvi‡Y AePq mwÂwZ‡K K›Uªv m¤úwË ejv
nq Ges Balance ˆZwi Kivi mgq Assets †_‡K mswkó Accumulated Depreciation ev`
†`q nq|

(20). Depreciation (AePq), Depletion (Aemvqb) Ges Amortization (Ae‡jvcb) Gi g‡a¨
wgj¸‡jv Kx Kx?
 Depreciation, Depletion Ges Amortization Gi g‡a¨ wgjmg~n wbgœiƒc t
(i). MYbv K‡i cwigvY wbY©q Kiv nq|
(ii). cÖwZwU wnmv‡e Av‡qi wecix‡Z PvR© K‡i Avq Kgv‡bv nq|
(iii). m¤úwËi g~j¨‡K Kwg‡q †`q|
(iv). eQiv‡š— mgš^q `vwLjv w`‡Z nq|


(21). Depreciation (AePq), Amortization (Ae‡jvcb) Ges Depletion (Aemvqb) Gi g‡a¨
cv_©K¨ Ki“b|
 AePq, Ae‡jvcb Ges wbt‡kl ev Aemvqb Li‡Pi g‡a¨ cv_©K¨¸‡jv wbgœiƒc t
AePq Ae‡jvcb Aemvqb
(a). `„k¨gvb ¯’vqx m¤úwËi (a). A`„k¨gvb Ges (a). cÖvK…wZK m¤ú` ‡hgb-Lwb
g~j¨ n«vm‡K AePq A¯úk©bxq m¤úwËi g~j¨ †_‡K Kqjv, †jvnv ev †Zj
(Depreciation) ejv Kgv‡bv‡K µgv‡jvcb A_ev eb †_‡K KvV msMÖ‡ni
nq| (Amortization) ejv d‡j ¶xqgvb ev ¶wqòz
nq| m¤úwËi cwigvYMZ ¶q‡K
Depletion ejv nq|
(b). G c×wZ‡Z AewPwZ (b). G c×wZ‡Z Ae‡jvc‡bi (b). G c×wZ‡Z wbt‡klKi‡Yi
av‡h©i gva¨‡g g~jab gva¨‡g g~jab Dmyj Kiv gva¨‡g g~jab Dmyj Kiv nq|
cybi“×vi Kiv nq| nq|
(c). AewPwZ wba©vi‡Yi mgq (c). Ae¯‘MZ m¤úwËi †Kv‡bv (c). µgvMZ eënvi ev
fMœve‡kl g~j¨ we‡ePbv fMœve‡kl g~j¨ bv _vKvq D‡Ëvj‡bi Kvi‡Y m¤ú`
Kiv nq| G c×wZ‡Z fMœve‡kl wbt‡kl nq| G †¶‡Î Sales
g~j¨ we‡ePbv Kiv nq of Scarp we‡ePbv Kiv nq|
bv|
(d). AeP‡qi d‡j DØ„Ëc‡Î (d). µgve‡jvc‡bi d‡j (d). wbt‡klxKi‡Yi d‡j
mwVK Avw_©K g~j¨ cÖ`k©b A`„k¨ m¤úwË‡K DØ„Ëc‡Î m¤úwËi mwVK
Kiv nq| fwel¨‡Z bv †`Lv‡bvi Avw_©K g~j¨ cÖ`k©b Kiv nq|
D‡Ï‡k¨ g~j¨n«vm Kiv
nq|
(e). m¤úwË cybtµ‡q Avw_©K (e). cÖwZôv‡bi Avw_©K (e). m¤úwË cybtµ‡q Avw_©K
mn‡hvwMZv cvIqvi Rb¨ eywbqvw` gReyZ Kivi mn‡hvwMZv cvIqvi Rb¨
m¤úwËi AewPwZi eë¯’v Rb¨ µgve‡jvcb Kiv wbt‡klKi‡Yi eë¯’v Kiv
Kiv nq| nq| nq|

(22). we‡kl Rv‡e`v Kv‡K e‡j? we‡kl Rv‡e`vi myweav Kx Kx?
 we‡kl Rv‡e`v
- wnmvei¶‡Yi myweav‡_© GKwU mvaviY Rv‡e`vi cwie‡Z© †jb‡`‡bi cÖK…wZ Abyqvqx †kYxwefvM K‡i GKB
RvZxq †jb‡`b wjwce‡×i Rb¨ †h Rv‡e`v msi¶Y Kiv nq Zv‡ì‡K we‡kl Rv‡e`v e‡j|
- Ab¨fv‡e ejv hvq, Kvievix cÖwZôv‡bi †jb‡`bmg~n msNwUZ nevi ci †kªYxweb¨vm K‡i µgvbymv‡i Ges
ZvwiL Abymv‡i †WweU I †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 e‡j e‡j G‡ì‡K mnKvix eBI e‡j|
- Jeffrey Slater-Gi g‡Z, ÒGKB RvZxq †jb‡`b wjwce×Ki‡Yi Kv‡R eëüZ Rv‡e`v‡K we‡kl Rv‡e`v
e‡j|Ó
 we‡kl Rv‡e`vi myweav
we‡kl Rv‡e`vi KwZcq myweav wb‡P Av‡jvPbv Kiv n‡jv t-

(i). mgq I kª‡gi jvNe t G c×wZ‡Z we‡kl †kªYxi †jb‡`b¸‡jv wfbœ wfbœ we‡kl Rv‡e`vq AwZ Aí
mg‡q Ges ¯^í kª‡g wjwce× Kiv m¤¢ nq|
(ii). mn‡R cÖ‡qvRbxq Z_¨ cÖvwß t Rv‡e`vi †kªbxwefv‡Mi d‡j cÖ‡qvRbxq Z_¨ mn‡R cvIqv hvq|
(iii). kªg wefv‡Mi myweav t Rv‡e`vi †kªYxwefv‡Mi d‡j cÖwZwU Rv‡e`v eB msi¶‡Yi `vwqZ¡ GKRb
Kg©Pvixi Dci †`q nq| d‡j wZwb AwZ mn‡R Ges wbcyYZvi mv‡_ Zuvi `vwqZ¡ cvj‡b m¶g nq I
kªg wefv‡Mi myweav cvIqv hvq|
(iv). fyjÎ“wU n«vm I ms‡kvab t Rv‡e`vi †kªbxwefv‡Mi GKwU we‡kl †kªbxi †jb‡`b GKwU Rv‡e`v
eB‡Z wjwce× Ki‡Z nq| d‡j fyjÎ“wU Kg nq Ges Zv mn‡R ms‡kvab Kiv hvq|
(v). Kv‡Ri myôz eÈb I `ª“Z m¤úv`b t ‡jb‡`b wjwce×Ki‡Yi KvR Kg©Pvix‡ì †hvM¨Zvi wfwË‡Z
fvM K‡i †`qv hvq weavq KvR myôf
z v‡e I `ª“Z m¤úbœ Kiv hvq| d‡j P~ovš— wnmve ˆZwi Ki‡Z
mgq‡¶cY nq bv|

(23). ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - e¨vL¨v Ki“b|
 ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - Gi e¨vL¨v
- Avgiv Rvwb †h, cÖwZwU †jb‡`‡b `ywU wnmve RwoZ _v‡K| GKwU wnmve g~j¨ ev myweav MÖnY K‡i, AciwU
g~j¨ ev myweav cÖ`vb K‡i|
- g~j¨ ev myweav MÖnYKvix wnmve‡K ejv nq †WUi ev Debtor (Dr.)Ges g~j¨ ev myweav cÖ`vbKvix wnmve‡K
ejv nq †µwWUi ev Creditor (Cr.)|
- ‡WweU Ges †µwWU wbY©‡qi mbvZb c×wZ Abymv‡i -
g~j¨ MÖnYKivx - †WUi
g~j¨ cÖ`vbKvix - †µwWUi
A_©vr, e¨w³ ev cÖwZôvb †Kvb myweav MÖnY Ki‡j Zvi wnmve‡K †WweU Ges myweav cÖ`vb Ki‡j Zvi
wnmve‡K †µwWU Ki‡Z nq|
Avevi, m¤úwË G‡j ev e„w× †c‡j - †WUi
m¤úwË †M‡j ev n«vm †c‡j - †µwWUi
A_©vr, ‡Kvb †jb‡`‡bi d‡j †Kv‡bv m¤úwË G‡j ev Zvi cwigvY e„w× †c‡j H m¤úwË wnmve‡K †WweU Ges
n«vm †c‡j †µwWU Ki‡Z n‡e|
- myZivs, ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - ejv hyw³hy³|

(24). DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fvj g~j¨vqb _vKv DwPZ| wKš‘ Avgiv ¯’vqx m¤úwË µq g~‡j¨
†`LvB| †Kb?
 DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fv‡jv g~j¨vqb vKv DwPZ| GUv bv vK‡j DØ„ËcÎ hvh nq bv| wKš‘ ¯’vqx
m¤úwË µq g~‡j¨ †`Lv‡bvi d‡j DØ„ËcÎ h_vh_ nq bv G aviYv mwVK bq|
- wnmveweÁv‡bi A‡bK¸‡jv bxwZi g‡a¨ µq g~j¨ bxwZ Abymv‡i m¤úwËi g~j¨ µqg~‡j¨ †`Lv‡bv nq| d‡j
Avw_©K weeiYx cÖKv‡k avivevwnK mvgÄm¨Zv i¶v cvq Ges Kviev‡ii wfwË my`„p nq|
- Rwg ev‡` Ab¨ mKj m¤úwËi g~j¨ µ‡qi cieZ©x K‡qK eQi gy`ªvùxwZi Kvi‡Y e„w× cvq| wKš‘ Avqy®‹v‡ji
†k‡li w`‡K H m¤úwËi g~j¨ Avi e„wÏ cvq bv eis n«vm cvq|
- d‡j evRvi g~‡j¨ m¤úwËi g~j¨vqb Kiv n‡j m¤úwËi Avqy®‹v‡ji cÖ_g w`‡Ki K‡qK ermi DØ„Ëc‡Î m¤úwËi
g~j¨ †ewk †`Lv‡e, Ab¨w`‡K KwíZ gybvdv e„w× cv‡e, AvqKi †ewk w`‡Z n‡e, gybvdvq kªwgK‡ì Ask w`‡Z
n‡j Zv †ewk w`‡Z n‡e, Askx`vi ev †kqvi †nvìvi‡ì g‡a¨ gybvdv †ewk ewÈZ n‡e| A_©vr g~jab †_‡K
gybvdv ewÈZ n‡q Kvievi Avw_©K ¶wZi g‡a¨ cwZZ n‡e| GwU Kiv n‡j Zv i¶YkxjZv bxwZi e¨Zq n‡e|
Kv‡RB ¯’vqx m¤úwË µqg~‡j¨ †`Lv‡bvi gva¨‡gB m¤úwËi mwVK I h_vh_ g~j¨vqb Kiv nq|

(25). mybvg †Kvb cwiw¯’wZ‡Z wjwce× Kiv nq?
 ‡hme cwiw¯’wZ‡Z mybvg wjwce× Kiv nq Zv wbgœiƒc t
(i). Kvievi µq-weµ‡qi mgq;
(ii). Askx`vix Kviev‡i cwiYZ Kivi mgq;
(iii). ‡hŠ_ g~jabx Kviev‡i iƒcvš—i Kivi mgq;
- Askx`vix Kviev‡ii †¶‡Î-
(i). bZzb Askx`vi AvMgb Kv‡j;
(ii). cyivZb Askx`v‡ii Aemi ev g„Zz¨Kv‡j;
(iii). GKvwaK Askx`vix Kvievi GKÎxKiY n‡j;
(iv). gybvdveÈb nvi cwieZ©b n‡j;
(v). Askx`vix Kvievi‡K †hŠ_g~jabx Kviev‡i iƒcvš—i Kivi d‡j;
(vi). Askx`vix Kvievi we‡jvc n‡j;
- ‡hŠ_ g~jabx †Kv¤úvbxi †¶‡Î-
(i). µq-weµq Kv‡j;
(ii). `yB ev Z‡ZvwaK †K¤úvwb GKÎxKiY n‡j;
(iii). GKwU KZ…©K Aci GKwU AwaMÖnY Kv‡j;
(iv). ‡kqvi g~j¨ wba©viY Kv‡j;
(v). m¤ú` K‡ii Rb¨ †kqvi g~j¨ avh© Kivi mgq;
(vi). †nvwìs Ges mvewmwWqvix †Kv¤úvwbi Consolidated Balance Sheet ˆZwii mgq;

(26). jvf-¶wZ wnmv‡ei mxgve×Zvi `yBwU e¨vL¨v Ki“b|
 jvf-¶wZ wnmv‡ei (Income Statement) mxgve×Zv t
(i). cÖvmw½K wKš‘ A‡_©i m‡½ cwigvc‡hvM¨ bq Ggb Dcv`vb Avq weeiYx‡Z cÖ`wk©Z nq bv| d‡j
eëmv‡qi cÖK…Z Avw_©K djvd‡ji wPÎ evavMÖ¯’ nq|
(ii). wnmveweÁv‡bi bxwZgvjv AbymiY K‡i †jb‡`bmg~n Avq weeibx‡Z wnmvefy³ Kiv nq| d‡j me mgq
bM` cÖev‡ni cwieZ©b wnmve weeiYx‡Z cÖ`wk©Z nq bv|
(iii). wnmve weeibx‡Z Z_¨ RvwjqvwZi m¤¢vebv †_‡K hvq| eë¯’vcK B”QvK…Zfv‡e Avq-e¨q †ewk ev Kg
†`wL‡q ¯^v_© mswkó c‡¶i Kv‡Q cÖZviYvc~Y© wnmve weeibx Dc¯’vcb Ki‡Z cv‡i|

(27). Posting Kx Ges GUv Kxfv‡e Recording Process G mvnvh¨ K‡i Zv e¨vL¨v Ki“b|
 Posting

- ‡WweU Ges †µwW‡Ui †gvU cwigvY UvKv Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—i Kivi cÖwµqv‡K Posting ejv
nq|
- myZivs Posting n‡jv Rv‡e`vfy³ †jb‡`b¸‡jv‡K LwZqv‡b ¯’vbvš—i Kivi GKwU we‡kl cÖwµqv|
- D`vniY¯îƒc, ÒbM` 500 UvKvq wRwbmcÎ weµq KivÓ-Gi Rv‡e`v Ges LwZqv‡b Gw›Uª n‡e wbgœiƒc t
Rv‡e`v Gw›Uª t
weeiY ‡WweU (UvKv) †µwWU (UvKv)
bM` 500
weµq wnmve 500
(weµq bM‡` wjwce× Kivi Rb¨)
LwZqv‡b Gw›Uª t
bM` wnmve
weeiY ‡idv‡iÝ ‡WweU (UvKv) †µwWU (UvKv) e¨v‡jÝ
weµq 500 500
weµq wnmve
weeiY ‡idv‡iÝ ‡WweU (UvKv) †µwWU (UvKv) e¨v‡jÝ
bM` 500 500
- LwZqv‡b ¯’vbvš—i Kiv wjwce×KiY cÖwµqvi GKwU D‡jL‡hvM¨ c`‡¶c| G‡¶‡Î Rv‡e`vq wjwce×
†jb‡`¸‡jv‡K LwZqv‡b ¯’vbvš—‡ii gva¨‡g cÖvß LwZqvbmg~‡ni †Ri †iIqvwg‡j Aš—f©y³ Kiv nq|
- ‡iIqvwgj n‡jv Recording Process-Gi Z…Zxq avc| LwZqvb Qvov †iIqvwgj ˆZwi Kiv Am¤¢e| Z‡e
†iIqvwgj wnmv‡ei Acwinvh© A½ bq| KviY †iIqvwgj QvovI LwZqv‡bi †Ri n‡Z mivmwi P~ovš— wnmve
cÖ¯‘Z Kiv hvq|
- myZivs †Kv¤úvwbi P~ovš— wnmve cÖ¯‘ZKi‡Yi Rb¨ LwZqvb GKwU ¸i“Z¡c~Y© avc| Avi Posting LwZqvb
cÖ¯‘Z Kivi Rb¨ GKwU AZxe ¸i“Z¡c~Y© c×wZ|

(28). Matching Principle Ges Revenue Recognition AbymiY Kiv n‡”Q wKbv †mUv‡K
mgš^q Rv‡e`v wbwðZ K‡i| Avcwb wK GKgZ? ‡Kb? †Kb bq?
 ‡Kvb wbw`©ó mg‡qi AwR©Z Avq‡K H mg‡qi msNwUZ e¨‡qi wec‡¶ wjwce×KiYB n‡jv Avq-e¨q
ms‡hvM bxwZ (Matching Princople)|
- G bxwZ Abyhvqx mwVK Av‡qi wecix‡Z mwVK e¨q‡K wjwce× Kiv nq| A_©vr, cY¨ ev †mev weµq n‡Z †gvU
†h Avq nq, Zv †_‡K D³ Avqmg~n AR©b Ki‡Z †h mswkó e¨q nq Zv ev` w`‡Z nq|
- ZvB Income Statement-G c`Ë LiP n‡Z AwMÖg LiP we‡qvM Ges e‡Kqv LiP †hvM K‡i cÖK…Z LiP
wbiƒcY Ki‡Z nq Ges GKBfv‡e cÖvß Av‡qi mv‡_ AwMÖg I e‡Kqv Avq mgbeq K‡i cÖK…Z Avq wbY©q
Ki‡Z GB bxwZ cÖ‡qvM Kiv nq|
- AwMÖg I e‡Kqv Avq mgš^q Kivi gva¨‡g cÖK…Z Avq wbY©q K‡i cÖwZôv‡bi Avq-e¨q weeiYx ˆZwi Kiv nq|
- AwMÖg Avq I e‡Kqv Avq n‡jv GK ai‡bi mgbeq Rv‡e`v| myZivs, mgš^q Rv‡e`v Avw_©K weeiYx‡Z
eëüZ n‡q wnmveweÁv‡bi Matching Principle Ges Revenue Recognition AbymiY Kiv‡K
wbwðZ K‡i|

- D`vniY¯îƒc t
“Rent received in advance for three years Tk. 60,000 at the beginning of the year”
G‡¶‡Î, eQ‡ii ïi“‡Z Rv‡e`v Gw›Uª n‡e wbgœiƒc t
Account Titles Debit (Tk.) Credit (Tk.)
Cash 60,000
Unearned Rent 60,000
PjwZ eQ‡ii †k‡l GK eQ‡ii Rb¨ cÖ‡hvR¨ GK-Z…Zxqvsk fvov Avq wn‡m‡e ai‡Z n‡e Ges G Rb¨ mgš^q
`vwLjv n‡e t
Account Titles Debit (Tk.) Credit (Tk.)
Unearned Rent 20,000
Rent 20,000
Revenue/Income

(29). e¨vs‡Ki Avw_©K weeiYxi wKQz we‡kl AvB‡Ugm hv cY¨ Drcv`bKvix cÖwZôv‡bi Avw_©K
weeiYx‡Z †`Lv hvq bv Zvi K‡qKwUi bvg wjLyb|
 GKwU e¨vs‡Ki Avw_©K weeiYxi Dcv`vbmg~n
e¨vsK †Kv¤úvwb AvBb 1991 Gi 31(8) aviv Abymv‡i GKwU e¨vs‡Ki Avw_©K weeiYxi Dcv`vbmg~n
wbgœiƒc t
(i). I.A.S-30 Abymv‡i Balance Sheet;
(ii). I.A.S-30 Abymv‡i Income Statement;
(iii). I.A.S-7 Abymv‡i Cash Flow Statement;
(iv). g~jab cwieZ©b msµvš— weeibx;
(v). Avw_©K weeibxi wUKvmg~n;

(30). e¨vsK mgš^q weeiYx Kx? e¨vsK mgš^q weeiYxi cÖ‡qvRbxqZv Kx?
 e¨vsK mgš^q weeiYx
- bM`vb eB‡qi e¨vsK wnmve I e¨vsK KZ…©K cÖ`Ë wnmve weeiYx Zzjbv K‡i G `ywU †R‡ii Awg‡ji
KviY¸‡jv wjwce× K‡i †h weeiYx cÖ¯‘Z Kiv nq, Zv‡K e¨vsK mgš^q weeiYx ejv nq|
- Ab¨fv‡e ejv hvq, GKwU wbw`©ó Zvwi‡L bM`vb ewn Ges cvm ewni DØ„‡Ëi cv_©‡Kï KviY m¤ú‡K© wbwðZ
nIqvi Rb¨ AvgvbZKvixi bM`vb ewni e¨vsK DØ„Ë I e¨vsK weeiYxi DØ„‡Ëi Miwg‡ji cÖK…` KviY
wb‡`©kc~e©K mgš^q mva‡bi Rb¨ †h weeiYx ˆZwi Kiv nq, Zv‡K e¨vsK mgš^q weeibx ev Bank
Reconciliation Statemnt e‡j|
 e¨vsK mgš^q weeiYxi cÖ‡qvRbxqZv
- †Kv‡bv cÖwZôv‡bi bM` eB‡qi e¨vsK Rgvi DØ„‡Ëi wbf©yjZv m¤ú‡K© wbwðZ nIqvi Rb¨ cÖavbZ e¨vsK
mgš^q weeiYx cÖ¯‘Z Kiv nq|
- GQvovI Gi AviI KZ¸‡jv D‡Ïk¨ †`Lv hvq| wb‡P e¨vsK mgš^q weeiYxi KwZcq D‡Ïk¨ ev
cÖ‡qvRbxqZv Av‡jvPbv Kiv n‡jv t
(i). Miwg‡ji KviY AbymÜvb t e¨vsK mgš^q weeiYx n‡Z Dfq †R‡ii Miwg‡jj KviY Rvbv hvq|
(ii). wbf©yjZv cix¶v t cÖwZôvb KZ…©K iw¶Z bM` eB Ges e¨vsK KZ©„K iw¶Z cvm eB‡qi wbf©yjZv
cix¶v Kivi Rb¨ e¨vsK mgš^q weeiYx ˆZwi Ki‡Z nq|
(iii). RyqvPzwi wbY©q t G weeiYx n‡Z Rvj I RyqvPzwi mn‡R Rvbv hvq|
(iv). ms‡kvwaZ †Ri wbiƒcY t Df‡qi g‡a¨ Miwg‡ji KviY¸‡jv Lyu‡R †ei K‡i †mB Abyhvqx mgš^q
`vwLjv ˆZwi K‡i mwVK †RiwU wbiƒcY Kivi D‡Ï‡k¨ e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq|
(v). AwjwLZ †jb‡`b wnmvefy³KiY t AwjwLZ ev ev` cov †jb‡`b¸‡jv e¨vsK mgš^q weeiYxi
mswkó As‡k D‡jL Kivi gva¨‡g wnmvefy³ Kiv nq|
(vi). wbix¶vKvjxb cÖgvYcÎ t cÖwZôv‡bi wnmve wbix¶vKv‡j DØ„Ëc‡Î cÖ`wk©Z bM` †R‡ii weï×Zv
cÖgvY Kivi Rb¨ wbix¶K, e¨vsK I bM`vb eB‡qi g‡a¨ wgjKi‡Yi weeiYx †`wL‡q _v‡Ki|
(vii). ‡jb‡`b wbqš¿Y t e¨vsK mgš^q weeiYx wbqwgZfv‡e cÖ¯‘Z Kiv n‡j e¨vs‡Ki †jb‡`b
¯^vfvweKfv‡e wbqwš¿Z nq|
(viii). mwVK †Ri wbY©q t e¨vsK mgš^q weeiYx n‡Z cÖK…Z e¨vsK Rgvi cwigvY Rvbv hvq|

(31). BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirement¸‡jv Kx?
 BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirementmg~n
- e¨vsK ev Avw_©K cÖwZôv‡bi Avw_©K Ae¯’v my`„p Kivi Rb¨ Ges †Kv‡bv we‡kl D‡Ïk¨ A_ev fwel¨‡Zi
wewfbœ ¶wZ ev `y‡h©vM †gvKvwejv Kivi Rb¨ gybvdvi †h Ask Avjv`v K‡i ivLv nq Zv‡K mwÂwZ ev cÖwfkb
ejv nq|
- FY cÖwfk‡bi Requirement¸‡jv wb‡P Zz‡j aiv n‡jv t
1. mvaviY cÖwfkb ev mwÂwZ
(i). ¶z`ª Ges gvSvwi G›UvicÖvB‡Ri †¶‡Î A‡kªwYK…Z F‡Yi 0.25 kZvsk nv‡i Ges 1% nv‡i
mKj A‡kªwYK…Z F‡Yi wecix‡Z mwÂwZ ivL‡Z nq|
(ii). ‡fv³v F‡Yi †¶‡Î A‡kªwYK…Z F‡Yi 5 kZvsk nv‡i Ges nvDR dvBb¨vÝ I †ckv`vi hviv
†fv³v F‡Yi AvIZvq eëmv ïi“ Ki‡Z Pvq †m‡¶‡Î A‡kªwYK…Z F‡Yi 2 kZvsk nv‡i
mwÂwZ ivL‡Z nq|
(iii). ‡eªvKv‡iR nvBR, gv‡P©›U e¨vsK, ÷K wWjvi BZ¨vw` F‡Yi †¶‡Î 2 kZvsk nv‡i mwÂwZ
ivL‡Z nq|
(iv). Special Mention Account-G 5% nv‡i cÖwfkb ivL‡Z n‡e|
(v). Ad e¨v‡jÝ kxU G·‡cvRvi-Gi Rb¨ 1% nv‡i mwÂwZ ivL‡Z nq|
2. wbw`©ó mwÂwZ t †kªwYK…Z Pjgvb, Pvwn`vK…Z Ges †gqv`x F‡Yi †¶‡Î e¨vsK¸‡jv wbwgœwjwLZ
nv‡i cÖwfkb ivL‡eÑ
(i). wbgœ-gvb (Sub-Standard) t 20%
(ii). m‡›`nRbK (Doubtful) t 50%
(iii). g›`/¶wZRbK (Bad/Loss) t 100%
3. ¯^í‡gqv`x K…wl Ges ¶z`ª F‡Yi †¶‡Î mwÂwZ t
(i). g›`/¶wZRbK †kªwYK…Z e¨ZxZ mKj FY t 5%
(ii). g›`/¶wZRbK (Bad/Loss) t 100%

(32). m¤cÖwZ GKwU IAS jvf-¶wZ wnmve Ges DØ„Ëc‡Î wKQz cwieZ©b-Gi K_v e‡j‡Q| G¸‡jv Kx?
- IAS-1 Avw_©K weeiYx (jvf-¶wZ wnmve Ges DØ„ËcÎ) cÖ¯‘‡Zi wbqgvejx ev wb‡`©kbv w`‡q
ms‡kvwaZfv‡e 1998 mv‡ji 1 RyjvB Zvwi‡L cÖ‡qvM Kiv nq|
- The Institute of Chartered Accountants of Bangladesh KZ…©K Bangladesh Accounting
Standard (BAS) bv‡g 2007 mv‡ji 1 Rvbyqvwi †_‡K Zv evsjv‡`‡k cÖ‡qvM Kiv nq|
- cwiZ©b¸‡jv wbgœiƒc t GKwU c~Y©v½ Avw_©K weeiYx‡Z
c~‡e© hv _vKZ cwieZ©‡bi c‡i hv _vK‡e
(i). µq-weµq wnmve (i). GKwU Balance Sheet
(ii). jvf I ¶wZ wnmve (ii). GKwU Avq weeiYx
(iii). Balance Sheet (iii). gvwjKvbv ¯^Z¡ cwieZ©b weeiYx
(iv). bM` cÖevn weeiYx
(v). cÖ‡qvRbxq †bvUmg~n
- m¤úwË‡K Current, Non-Current Ges wewb‡qv‡M fvM K‡i †`Lv‡Z n‡e|
- LiP‡K gv‡K©wUs LiP, Awdm LiP, Drcv`b LiP BZ¨vw`‡Z fvM K‡i †`Lv‡Z n‡e|
- mKj `dv, †hgb- Assets, Liabilities, Equity, Income, Expenses, Gain, Losses-†K
mwVKfv‡e msÁvwqZ Ki‡Z n‡e|
- ZvQvov, Balance Ges Income Statement G `dv¸‡jv wKfv‡e †`Lv‡Z n‡e Zv D‡jL Kiv n‡q‡Q|

(33). Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi aviv¸wj e¨vL¨v Ki“b|
 Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi avivmg~n
Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi ms‡kvabx wb‡gœv³fv‡e Kiv n‡q‡Q t
 aviv-42| 1991 m‡bi 14bs AvB‡bi aviv 42 Gi ms‡kvab| — D³ AvB‡bi aviv 42 Gi cwie‡Z©
wbgœiƒc aviv 42 cÖwZ¯’vwcZ nB‡e, h_v t
Ò42| evsjv‡`‡k Kvh©iZ e¨vsK-‡Kv¤úvwb KZ…©K wbixw¶Z e¨v‡jÝkxU cÖ`k©b| —
evsjv‡`‡k Kvh©iZ
†Kvb e¨vsK-‡Kv¤úvwb‡K aviv 38 Gi Aax‡b cÖ¯‘ZK…Z Bnvi me©‡kl e¨v‡jÝkxU Ges
jvf¶wZi wnmve e¨vs‡Ki AvgvbZKvix, †kqvi‡nvìvi I wbqš¿YKvix KZ…©c¶mn
Ab¨vb¨ eënviKvixMY e¨vsK m¤ú‡K© hvnv‡Z mn‡R Z_¨ jvf Kwi‡Z cv‡ib †mB Rb¨
evsjv‡`k e¨vs‡K `vwL‡ji GK mßv‡ni g‡a¨ eûj cÖPvwiZ GKwU RvZxq I GKwU
Bs‡iwR ˆ`wbK cwÎKvq cÖPvi I e¨vs‡Ki I‡qemvB‡U D³ weeiYx cÖKvk Kwi‡Z nB‡e
Ges D³iƒc cÖKvk Dnvi cieZ©x e¨v‡jÝkxU I wnmve GKBfv‡e cÖKvwkZ bv nIqv
ch©š— Dnv Ae¨vnZ _vwK‡e|Ó

 aviv-43| 1991 m‡bi 14bs AvB‡bi aviv 44 Gi ms‡kvab| — D³ AvB‡bi aviv 44 Gi—
(K) Dc-aviv (1) G D‡jwLZ ÒGes miKvi KZ…©K wb‡`©wkZ nB‡j Abyiƒc cwi`k©b
KivB‡eÓ kã¸wj wejyß nB‡e;
(L) Dc-aviv (2) G D‡jwLZ Òhw` D³ e¨vsK-‡Kv¤úvwb Aby‡iva K‡i, ev GBiƒc cix¶vi
wfwË‡Z Dnvi wei“‡× †Kvb eë¯’v MÖn‡Yi cÖ¯—ve we‡ePbvaxb _v‡K, Zvnv nB‡j
evsjv‡`k e¨vsK D³ cix¶vi wfwË‡Z cÖ¯‘ZK…Z cÖwZ‡e`‡bi GKwU Abywjwc D³
e¨vsK-‡Kv¤úvwb‡K mieivn Kwi‡eÓ kã¸wj, Kgv¸wj I nvB‡db¸wji cwie‡Z©
Òevsjv‡`k e¨vsK Avek¨K g‡b Kwi‡j D³ cix¶vi wfwË‡Z cÖ¯‘ZK…Z
cÖwZ‡e`‡bi GKwU Abywjwc D³ e¨vsK-‡Kv¤úvwb‡K mieivn Kwi‡Z cvwi‡eÓ
kã¸wj I nvB‡db cÖwZ¯’vwcZ nB‡e;
(M) Dc-aviv (5) Gi cwie‡Z© wbgœiƒc Dc-aviv (5) cÖwZ¯’vwcZ nB‡e, h_v t—
Ò(5) evsjv‡`k e¨vsK GB avivi Aaxb †Kvb cwi`k©b ev cix¶vKvh© m¤úbœ Kivi ci
D³ cÖwZ‡e`b we‡ePbv‡š— hw` GBiƒc AwfgZ †cvlY K‡i †h, D³ e¨vsK-‡Kv¤úvwbi
Kvh©vewj Dnvi AvgvbZKvix‡ì ¯^v‡_©i cwicš’x c×wZ‡Z cwiPvwjZ nB‡Z‡Q, Zvnv
nB‡j evsjv‡`k e¨vsK, wjwLZ Av‡`k Øviv—
(K) D³ e¨vsK-‡Kv¤úvwb KZ…©K bZzb AvgvbZ MÖnY wbwl× Kwi‡Z cvwi‡e;
(L) aviv 64 Gi Dc-aviv (4) Gi Aaxb D³ e¨vsK-‡Kv¤úvwbi Aemvq‡bi
D‡Ï‡k¨ Av‡e`b `vwLj Kwi‡Z cvwi‡e;
(M) AvgvbZKvix‡ì ¯^v_© i¶v‡_© evsjv‡`k e¨vsK †hBiƒc m½Z g‡b K‡i
†mBiƒc Av‡`k cÖ`vb wKsev Kvh©µg MÖnY Kwi‡Z cvwi‡e;

(34). Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj e¨vL¨v Ki“b|
 Balance Sheet msµvš— Financial Institution Act, 1993 Gi avivmg~n
Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj wb‡gœ e¨vL¨v Kiv n‡jv t
 aviv-11| cÖ‡Z¨K Avw_©K cÖwZôvb Dnvi me©‡kl wbixw¶Z e¨v‡jÝkxU-Gi Kwc, cwiPvjK‡ì bvgmn,
Dnvi mKj Kvh©vjq I kvLvi cÖKvk¨ ¯’v‡b mviv ermi cÖ`k©b Kwi‡e Ges mswkó ermi †kl
nIqvi 6 gv‡mi g‡a¨ D³ e¨v‡jÝkxU Kgc‡¶ GKwU ˆ`wbK cwÎKvq cÖKvk Kwi‡e|
 aviv-23| cÖ¯‘ZK…Z jvf-¶wZi wnmve I e¨v‡jÝkxU Gi GKwU cÖwZwjwc evsjv‡`k e¨vs‡Ki wbKU
`vwLj Kwi‡e|
 aviv-24|
(1). ‡Kv¤úvwb AvB‡b hvnv wKQzB _vKzK bv †Kb, cÖ‡Z¨K Avw_©K cÖwZôvb evwl©K wfwË‡Z
evsjv‡`k e¨vs‡Ki Aby‡gv`b mv‡c‡¶ GKRb wbix¶K wb‡qvM Kwi‡e|
(2). ‡Kvb Avw_©K cÖwZôvb wbix¶K wb‡qv‡M Amg_© nB‡j, A_ev evsjv‡`k e¨vs‡Ki we‡ePbvq
hw` Dc-aviv (1) Gi Aaxb wbhy³ wbix¶‡Ki mv‡_ Aci GKRb wbix¶‡Ki KvR Kivi
cÖ‡qvRb _v‡K, †m‡¶‡Î evsjv‡`k e¨vsK D³ Avw_©K cÖwZôv‡bi Rb¨ GKRb wbix¶K
wb‡qvM Kwi‡Z cvwi‡e Ges Zvnv‡K cÖ‡`q cvwi‡ZvwlKI evsjv‡`k e¨vsK wba©viY Kwiqv
w`‡e|
(3). ‡h erm‡ii Rb¨ wbix¶K wbhy³ nB‡eb †mB erm‡ii wnmve wbix¶v m¤úbœ Kiv Ges
ZrwfwË‡Z cÖwZ‡e`b ˆZwi KivB nB‡e GB avivi Aaxb wbhy³ wbix¶‡Ki `vwqZ¡|
(4). Dc-aviv (3) G ewY©Z `vwqZ¡ QvovI, evsjv‡`k e¨vsK wbix¶‡Ki Dci ZrKZ…©K wba©vwiZ
Ab¨ †h †Kvb `vwqZ¡ Av‡ivc Kwi‡Z cvwi‡e Ges D³iƒc AwZwi³ `vwqZ¡ cvj‡bi Rb¨
wbix¶K AwZwi³ cvwi‡ZvwlK cÖvc¨ nB‡eb|
(5). GB avivi Aaxb cÖ¯‘ZK…Z wbix¶‡Ki cÖwZ‡e`b, e¨v‡jÝkxU I jvf-¶wZi wnmv‡ei mv‡_
ms‡hvRb Kwi‡Z nB‡e Ges Dnvi GKwU cÖwZwjwc evsjv‡`k e¨vs‡Ki wbKU †cÖiY Kwi‡Z
nB‡e|
(6). ‡Kvb Avw_©K cÖwZôv‡bi wbix¶K wn‡m‡e `vwqZ¡ cvj‡bi mgq hw` †Kvb wbix¶K GB g‡g©
mš‘ó nb †h-
(K) GB AvB‡bi weavbmg~n ¸i“Zifv‡e jw•NZ nBqv‡Q ev cvjb Kiv nq bvB A_ev
cÖZviYv ev AmZZvi ì“b †Kvb Avw_©K cÖwZôvb KZ…©K †dŠR`vix Aciva msNwUZ
nBqv‡Q;
(L) ‡jvKmv‡bi ì“b Avw_©K cÖwZôvbwUi g~jab cÂg kZvsk cwigvY bvwgqv wMqv‡Q;
(M) cvIbv`viM‡Yi cvIbv cÖ`v‡bi wbðqZv wewNœZ nIqvmn Ab¨ †Kvb ¸i“Zi Awbqg
NwUqv‡Q; A_ev
(N) cvIbv`viM‡Yi cvIbv wgUv‡bvi R‡b¨ m¤ú` h‡_ó wK-bv †m e¨vcv‡i m‡›`n
iwnqv‡Q;
Zvnv nB‡j wZwb Awej‡¤^ D³ welq m¤ú‡K© evsjv‡`k e¨vsK‡K AewnZ Kwi‡eb|
 aviv-41|
(1). ‡Kvb Avw_©K cÖwZôv‡bi †Kvb cwiPvjK, eë¯’vcK, wbix¶K, `vwqZ¡cÖvß e¨w³, Kg©KZ©v ev
Kg©Pvix B”QvK…Zfv‡e hw` D³ cÖwZôv‡bi wnmve ewn, wnmve, cÖwZ‡e`b, eëmv msµvš—
KvMR, ev Ab¨vb¨ `wj‡j, A_tci D³ `wjj ewjqv DwjwLZ, wg_¨v wKQz ms‡hvRb K‡ib ev
Kwi‡Z mvnvh¨ K‡ib ev D³ `wj‡ji wKQz ‡Mvcb ev bó K‡ib, Zvnv nB‡j wZwb AbwaK `k
j¶ UvKv A_©`Û, ev AbyaŸ© 3 erm‡ii Kviv`Û, ev Dfq `‡Û `wÛZ nB‡eb|
(2). hw` ‡Kvb e¨w³ GB AvB‡bi †Kvb weav‡bi cÖ‡qvRb †gvZv‡eK ev Dnvi Aaxb ev Dnvi D‡Ïk¨
c~iYK‡í ZjeK…Z ev `vwLjK…Z †Kvb weeiY, cÖwZ‡e`b ev Ab¨vb¨ `wj‡j B”QvK…Zfv‡e wg_¨v
Z_¨ cÖ`vb K‡ib, A_ev Abyiƒc †Kvb weeiY, cÖwZ‡e`b ev `wj‡j B”QvK…Zfv‡e †Kvb
cÖ‡qvRbxq Z_¨ cÖ`vb bv K‡ib, Zvnv nB‡j wZwb Dc-aviv (1) G D‡jwLZ `‡Û `Ûbxq
nB‡eb|

(35). Periodicity Ges Economic Entity Abygvb e¨vL¨v Ki“b|
 Periodicity Abygvb
- G Abygvb ev aviYv Abymv‡i Avq-e¨q ev jvf-¶wZi bxU djvdj I Avw_©K Ae¯’v wbY©‡qi j‡¶¨ cÖwZôv‡bi
Awbw`©ó I Abš— RxebKvj‡K ¶z`ª ¶z`ª mgvb As‡k wef³ Kiv nq| G ¶z`ª ¶z`ª mgqKvj‡K wnmve Kvj
ejv nq| G wnmve Kvj GK eQi, wZb gvm Aš—i Aš—i, gvwmK A_ev mvßvwnKI n‡Z cv‡i|
- Periodicity Abygv‡bi Dci wfwË K‡i wnmveKv‡ji aviYvi DrcwË N‡U| G Abygvb Abyhvqx cÖv_wgK
ch©v‡q cÖwZôvb¸‡jv ïay jvf-¶wZi weeiYx cÖ¯‘Z KiZ|
- eZ©gv‡b jvf-¶wZi weeiYxi cvkvcvwk GKwU wbw`©ó wnmveKv‡j Avq weeiYx, bM` cÖevn weeiYx wKsev
cÖwZôv‡bi gvwjK‡ì g~jab wnmve weeiYxI ˆZwi Kiv nq|
- Periodicity Abygv‡bi D‡jL‡hvM¨ êwkó¨ n‡jv t
(i). G Abygv‡bi gva¨‡g GKwU cÖwZôv‡bi Avw_©K eQi‡K wewfbœ wnmveKv‡j wef³ Kiv nq|
†hgbÑ mvßvwnK, gvwmK, ˆÎgvwmK, Aa©-evrmwiK, evrmwiK BZ¨vw`|
(ii). GB Abygv‡bi gva¨‡g GKwU wbw`©ó mg‡q eëmvi Ae¯’v wKiƒc Zv mn‡RB wbiƒcY Kiv m¤¢eci
nq|
 Economic Entity Abygvb
- G Abygvb ev aviYv Abyhvqx wnmve wbKv‡ki mgq Abygvb Kiv nq †h, cÖwZwU eëmv cÖwZôv‡bi wbR¯^ c„_K
mËv i‡q‡Q| gvwjK I Ab¨vb¨‡ì mv‡_ eëmv cÖwZôv‡bi †h m¤úK© Zv n‡jv eëmvwqK m¤úK©|
- gvwjK eëmv cÖwZôv‡b †h A_© wewb‡qvM K‡i A_©vr ‡h cwigvY g~jab cÖ`vb K‡i Zv gvwj‡Ki wbKU eëmv
cÖwZôv‡bi `vq wn‡m‡e we‡ewPZ nq| gvwj‡Ki wbKU G `vq‡K Aš—t`vq ejv nq|
- mËv Abygvb ev aviYvi Kvi‡Y eëmv cÖwZôv‡bi †gvU m¤úwËi cwigvY †gvU `vq I gvwjKvbv ¯^‡Z¡i mgwói
mgvb n‡q _v‡K| KviY eëmv cÖwZôvb Zvi gvwjK I Z…Zxq c‡¶i (hw` cvIbv`vi I FY _v‡K) wbKU
n‡Z cÖvß A_© ev †mev m¤úwË‡Z iƒcvš—i K‡i Mw”QZ iv‡L| A_©vr †gvU m¤úwË = gvwjKvb ¯^Z¡ (Aš—t`vq) +
`vq (ewn`©vq)|
- Economic Entity Abygvb Abyhvqx, eëmv cÖwZôv‡bi gvwj‡Ki e¨qK…Z ev AvqK…Z A_© KLbB eëmv
cÖwZôv‡bi Avq ev e¨q bq| A_©vr gvwj‡Ki wbR¯^ LiP KLbI cÖwZôv‡bi Avw_©K weeibx‡Z Aš—f©y³ Kiv
hv‡e bv|

(36). Avw_©K GKK Abygvb Ges cÖvwZôvwbK mË¡v Abygvb e¨vL¨v Ki“b|
 Avw_©K GKK ev gy`ªvgvb bxwZ ev Avw_©K gvcKvwV
- ‡jb‡`bwfwËK wnmvei¶‡Y gy`ªv n‡jv g~j¨ cwigv‡ci GKgvÎ MÖnY‡hvM¨ gvcKvwV| KviY G gy`ªvB n‡jv
wewbg‡qi mvaviY gvcKvwV, gva¨g, gvb I fvÛvi|
- ‡Kv‡bv cÖwZôv‡bi bM` 8,000 UvKv, `kwU i“‡gi GKwU wewìs, `k KvVvi GKLÛ Rwg, `kwU †Pqvi
†Uwej, `ywU †gwkb _vK‡j Zv‡ì †gvU g~j¨ KZ n‡jv Zv eySv hvq bv| eis gy`ªvi gZ GKwU mvaviY
cwigvcK _vK‡j Zv‡ì †gvU g~j¨ †hvM K‡i g~j¨gvb Z_¨ cvIqv hvq| †hgb- KvieviwUi (bM` 8,000
UvKv + wewìs 7,00,000 UvKv + Rwg 2,30,000 UvKv + †Pqvi †Uwej 22,000 UvKv + †gwkb
(4,00,000 UvKv) = 13,60,000 UvKvi †gvU m¤ú` i‡q‡Q|
- AZGe ejv hvq †h, Ògy`ªvi GKK n‡jv cÖvmw½K, mnR, me©Rbxb cÖvc¨Zv, †evaMg¨ Ges wnZKvixÓ| KviY
A‡_©i A‡¼ †jb‡`b wjwce×KiY Ges m¤úwË `v‡qi g~j¨vqb me©`vB mK‡ji Kv‡Q MÖnY‡hvM¨|
 cÖvwZôvwbK ev eëmvwqK mË¡v Abygvb
- G Abygvb ev aviYv Abyhvqx wnmve wbKv‡ki mgq Abygvb Kiv nq †h, cÖwZwU eëmv cÖwZôv‡bi wbR¯^ Ges
c„_K mË¡v i‡q‡Q| gvwjK I Ab¨vb¨‡ì mv‡_ eëmv cÖwZôv‡bi †h m¤úK© Zv n‡jv eëmvwhK m¤úK©|
- gvwjK eëmv cÖwZôv‡b †h A_© wewb‡qvM K‡i A_©vr †h cwigvY g~jab cÖ`vb K‡i Zv gvwj‡Ki wbKU eëmv
cÖwZôv‡bi `vq wn‡m‡e we‡ewPZ nq| G `vq‡K Aš—t`vq ejv nq|
- mË¡v Abygvb ev aviYvi Kvi‡Y eëmv cÖwZôv‡bi †gvU m¤úwËi cwigvY †gvU `vq I gvwjKvbv ¯^‡Ë¡i mgwói
mgvb n‡q _v‡K| KviY eëmv cÖwZôvb Zvi gvwjK I Z…Zxq c‡¶i (hw` cvIbv`vi I FY _v‡K) wbKU
n‡Z cÖvß A_© ev †mev m¤úwË‡Z iƒcvš—i K‡i Mw”QZ iv‡L|
- d‡j eëmv cÖwZôv‡bi Rb¨ m„wó nq wb‡Pi wnmve mgxKiYwU t
‡gvU m¤úwË = gvwjKvbv ¯^Ë¡ (Aš—t`vq) + `vq (ewn`©vq)


(37). ÒwnmveweÁvb Avgv‡ì mgv‡R e×g~j n‡q Av‡Q Ges Zv Avgv‡ì A_©bxwZ‡Z ¸i“Z¡c~Y©Ó-e¨vL¨v Ki“b|
 ÒwnmveweÁvb Avgv‡ì mgv‡R e×g~j n‡q Av‡Q Ges Zv Avgv‡ì A_©bxwZ‡Z ¸i“Z¡c~Y©Ó-KviYmg~n
- ‡h †Kv‡bv cÖwZôvb we‡kl K‡i eëmvq cÖwZôvb mgv‡Ri GKwU AZ¨vek¨Kxq A½| Gi mg¯— KvRKg©
mvgvwRK cwi‡ek I cwiw¯’wZ Øviv cÖfvweZ nq|
- Ab¨w`‡K, mvgvwRK cwi‡e‡kI cÖwZôvb¸‡jvi KvRKg© cÖZ¨¶ I c‡iv¶fv‡e wbqwš¿Z nq| G‡¶‡Î
wnmveweÁv‡bi f~wgKv wb‡P Av‡jvPbv Kiv n‡jv t
(i). Avw_©K †jb‡`b Qvov mgvR Pj‡Z cv‡i bv| ZvB A_©bxwZ I mgvR‡K mPj ivL‡Z Avw_©K
†jb‡`b wjwce× Ki‡Z wnmveweÁv‡bi mnvqZv wb‡Z nq|
(ii). eëmv Qvov mvgvwRK A_©bxwZ APj| ZvB mgvR I A_©bxwZ‡K mPj ivL‡Z eëmv mPj ivLv
cÖ‡qvRb| Avi eëmvq mPj ivL‡Z cÖ‡qvRb wnmveweÁv‡bi|
(iii). gvwj‡Ki cyuwR ev g~jab i¶v Kiv bv †M‡j gvwjK ¶wZMÖ¯— n‡e Ges eëmv cÖwZôvb eÜ n‡q
hv‡e| d‡j mgvR I A_©bxwZ ¶wZMÖ¯’ n‡e| myZivs mgvR Z_v A_©bxwZ mPj ivL‡Z
wnmveweÁvb Acwinvh©|
(iv). e¨w³i m¤ú` ev eëmv cÖwZôv‡bi m¤ú` g~jZ mgvR Z_v †`‡ki m¤ú`| wnmveweÁv‡bi
gva¨‡g mKj m¤ú‡ì myôz i¶Yv‡e¶Y K‡i A_©bxwZ‡K mPj ivLv hvq|

(38). evsjv‡`‡k BÝy‡iÝ †Kv¤úvwb jvf-¶wZ wnmve ˆZwi K‡ibv| Zvn‡j Zviv Kxfv‡e jvf-¶wZ Rv‡b?
 evsjv‡`‡k BÝy‡iÝ †Kv¤úvwbi jvf-¶wZ Rvbvi c×wZ
- evsjv‡`‡k BÝy‡iÝ †Kv¤úvwb jvf-¶wZ wnmve ˆZwi K‡i bv wKš‘ jvf wbY©‡qi Rb¨ Revenue Account
ˆZwi K‡i| Z‡e Revenue Account-G jvf ev kãwU eënvi Kiv nq bv|
- Revenue Account-Gi Wvbw`‡K cÖ_‡g c~e©eZ©x eQ‡ii Life Insurance-Gi Opening Balance
Fund †jLv nq Ges me‡k‡l evgw`‡K Life Insurance Fund-Gi Closing Balance †jLv nq|
- ev¯—‡e Revenue Account-G mvaviYZ †Kvb ¶wZ nq bv ïay gybvdv nq| ZvB jvf-¶wZ wnmve bv K‡i
BÝy‡iÝ †Kv¤úvwb Revenue Account msi¶b K‡i|

(39). BEP ‡ei Ki‡Z Sensitivity Analysis Kx?

- Drcv`‡bi †h ch©v‡q e¨q (Cost) Ges Avq (Revenue) mgvb nq H ch©v‡q ev Point †K mg‡”Q` we›`y
ev Break Even Point (BEP) ejv nq|
- Drcv`‡bi DcKiYmg~‡ni GKwU Dcv`vb cwieZ©‡bi d‡j Ab¨vb¨ Dcv`v‡bi Dci wK cwigvY cÖfve we¯—vi
K‡i Zv ms‡e`bkxjZv we‡klY ev Sensitivity Analysis-Gi gva¨‡g Av‡jvPbv Kiv nq|
- BEP wbY©‡q KZ¸‡jv Abygvb Kiv nq| a‡i †bqv nq G Abygvb¸‡jv mwVK _vK‡e| wKš‘ hw` Abygvb¸wj
cwieZ©b nq Zvn‡j BEP †Z wK ai‡bi cwieZ©b n‡e Zv Analysis KivB n‡jv Sensitivity
Analysis.
- ‡hgb- weµ‡qi cwigvY, †µZvi Pvwn`v, weµq g~j¨, ¯’vqx Ges cwieZ©bkxj e¨‡qi cwieZ©b, †KŠkjMZ
cwieZ©b, cÖvK…wZK AwbðqZv cÖf„wZ cwieZ©‡bi d‡j BEP †Z wK ai‡bi cwieZ©b n‡e Zv Sensitivity
Analysis Gi gva¨‡g wbY©q Kiv nq|

(40). GK avc Ges eû avcwewkó Avq-e¨q weeiYxi g‡a¨ cv_©K¨ Kx? e¨vs‡K †Kvb ai‡bi Avq-e¨q
weeiYx cÖ¯‘Z Kiv nq? D`vniY w`b|
 GK avc Avq weeiYx
- GK avc Avq weeiYx‡Z weµq ev †mev Avqmn Ab¨vb¨ Avq cÖ_g av‡c †hvM Ki‡Z nq| AZtci Ab¨vb¨
me©‡gvU Avq n‡Z weµxZ c‡Yï e¨qmn mKj cwiPvjb LiP I Ab¨vb¨ Li‡Pi mgwó ev` w`‡q mivmwi bxU
jvf ev ¶wZ wbY©q Kiv nq|
- A_©vr GK avc Avq weeibx‡Z mKj DcvË `yB fv‡M wef³ Kiv nq| h_v t Avqmg~n I LiPmg~n| cwiPvjb
Avq I Ab¨vb¨ Avq GK‡Î Avqmg~n aiv nq Ges cwiPvjb e¨q I Ab¨vb¨ LiP GK‡Î LiPmg~n aiv nq|
- G c×wZi cÖavb myweav n‡jv cÖ¯‘ZKi‡Yi mijZv| GB Avq weeiYx n‡Z GK bR‡i mKj cÖKvi Avq Ges
mKj cÖKvi e¨q m¤ú‡K© aviYv cvIqv hvq|
 eû avc Avq weeiYx
- G‡Z wewfbœ cÖKvi Avq I e¨qmg~n‡K wewfbœ av‡c c„_Kfv‡e †`wL‡q GKvwaKevi gybvdv ev Avq wbY©q Kiv nq|
- eûavc Avq weeiYx‡Z mvaviYZ †h mg¯— Avq I Li‡Pi avc _v‡K †m¸‡jv wbgœiƒc t
(i). cwiPvjb Avq t cwiPvjb Avq ej‡Z eëmv‡qi cÖavb Kvh©vewj n‡Z m„ó Avqmg~n‡K eySvq| †hgb- cY¨
weµq ev †mev cÖ`vb Avq A_ev DfqB cwiPvjb Avq|
(ii). weµxZ c‡Yï e¨q t Kvievi cÖwZôv‡bi Rb¨ weµqK…Z c‡Yï e¨q GKwU ¸i“Z¡c~Y© e¨q| Avq weeiYx‡Z
wbU weµq Avq n‡Z weµxZ c‡Yï e¨q ev` w`‡q †gvU Avq wbY©q Kiv nq| weµqK…Z c‡Yï e¨‡qi Dci
bxU weµ‡qi AvwaK¨‡K †gvU gybvdv ejv nq|
(iii). cwiPvjb e¨q t
- eëmvq cÖwZôv‡bi weµxZ c‡Yï e¨q e¨ZxZ weµq I cÖkvmwbK KvRK‡g©i Rb¨ msNwUZ LiPmg~n‡K
cwiPvjb e¨q ejv nq|
- G e¨q‡K `yÕfv‡M fvM Kiv nq| h_v t- weµq LiP I cÖkvmwbK LiP|
- cY¨ weµq I evRviRvZKi‡Yi Rb¨ †h mg¯— LiP msNwUZ nq †m¸‡jv‡K weµq LiP ejv nq|
- Aciw`‡K, Kviev‡ii mvwe©K eë¯’vcbv msµvš— LiPmg~n‡K cÖkvmwbK LiP ejv nq|
(iv). AcwiPvjb Avq I e¨q t eëmvq cÖwZôv‡bi †h mg¯— Avq weµq Avq ev †mev Av‡qi mv‡_ RwoZ bq H
Avq‡K AcwiPvjb Avq ejv nq|
 e¨vs‡Ki Avq-e¨q weeiYx
- e¨vsKmg~n mvaviYZ GK avc Avq weeiYx cÖ¯‘Z K‡i _v‡K| G ai‡bi weeiYx‡Z e¨vsK mKj cÖKvi Avq GK
av‡c Ges mKj cÖKvi e¨q c„_K av‡c †`Lvq|
- mKj Av‡qi mgwó n‡Z e¨‡qi mgwó ev` w`‡q e¨vsK bxU gybvdv ev bxU ¶wZi cwigvY wbY©q K‡i|
- wb‡P GKwU e¨vs‡Ki Avq-e¨q weeiYx bgybv cÖ`Ë n‡jv t
ABC e¨vsK wjwg‡UW
Avq-e¨q weeiYx
wW‡m¤î 31, 2014
Notes 2014 (UvKv) 2013 (UvKv)
Avq
my`, evÆv I Ab¨vb¨ Avq
jf¨vsk n‡Z Avq
wd, Kwgkb, †eªvKv‡iR A-e¨vsK m¤ú` n‡Z Avq
Ab¨vb¨ cwiPvjb Avq
my‡ì nvi cwieZ©bRwbZ Avq
†gvU Avq  
e¨q
cÖ‡`q my`
cÖkvmwbK e¨q
Ab¨vb¨ e¨q
e¨vs‡Ki m¤ú‡ì AePq
my‡ì nvi cwieZ©bRwbZ Avq
†gvU e¨q  
bxU gybvdv/bxU ¶wZ  

(41). Closing Entry Kx? ‡Kvb †Kvb wnmve¸‡jv eÜ Kiv nq?
 Closing Entry
- mswkó wnmve eQi †k‡l cÖwZôv‡bi Avw_©K djvdj A_©vr jvf ev ¶wZ wbY©‡qi Rb¨ hveZxq bvwgK ev
Avqe¨qevPK wnmv‡ei e¨v‡jÝ¸‡jv Avq weeiYx ev jvf-‡jvKmvb wnmv‡e ¯’vbvš—‡ii Rb¨ †h `vwLjv Kiv nq,
Zv‡K mgvcbx `vwLjv ev Closing Entry ejv nq|
- mgvcbx `vwLjvi gva¨‡g bvwgK wnmve¸‡jv eÜ Kiv nq|
- bvwgK ev Avq-e¨q evPK wnmvemg~‡ni Øviv Avq weeiYx ev jvf-‡jvKmvb wnmve cÖ¯‘Z K‡i bxU jvf ev ¶wZi
cwigvY wbY©q Kiv nq Ges wbY©xZ jvf ev ¶wZ g~jab wnmv‡e ¯’vbvš—i Kiv nq| ZvB bvwgK wnmve¸‡jvi
Dc‡hvwMZv PjwZ eQ‡iB †kl n‡q hvq e‡j mgcvbx `vwLjvi gva¨‡g eÜ Kiv nq|


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ACCOUNTING FOR FINANCIAL SERVICES (AFS)

Reading Materials [Part-02]

(2). Kx Kx Kvi‡Y †iIqvwgj Awgj n‡Z cv‡i?

Md. Anisur Rahman Parve), BDBL 4

Md. Anisur Rahman Parve), BDBL 5

(5). ‡iIqvwg‡ji Dfqc¶ mgvb nq †Kb?

Md. Anisur Rahman Parve), BDBL 7

Md. Anisur Rahman Parve), BDBL 9

(13). mgš^q `vwLjv Ges mgvcbx `vwLjvi g‡a¨ cv_©K¨ Kx?

Md. Anisur Rahman Parve), BDBL 10

(15). Periodical Ges Perpetual gRy` c×wZi g‡a¨ cv_©K¨ Kx?

Md. Anisur Rahman Parve), BDBL 11

(ii). jvf-¶wZi weeiYx (Profit & Loss Statement) t

(iii). bM` cÖevn weeiYx (Cash-flow Statement) t

Md. Anisur Rahman Parve), BDBL 14

Md. Anisur Rahman Parve), BDBL 15

Md. Anisur Rahman Parve), BDBL 16

Md. Anisur Rahman Parve), BDBL 18

Md. Anisur Rahman Parve), BDBL 19

Md. Anisur Rahman Parve), BDBL 22

Md. Anisur Rahman Parve), BDBL 25

(39). BEP ‡ei Ki‡Z Sensitivity Analysis Kx?

Md. Anisur Rahman Parve), BDBL 28

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