Accounting Chapter 2 Lecture 12
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Transcript of Accounting Chapter 2 Lecture 12
![Page 1: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/1.jpg)
![Page 2: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/2.jpg)
†kÖwY-GKv`kwelq-wnmveweÁvb cÖ_g
cÎDc¯’vcbvq:
†gv. mvdv‡qZ †nv‡mbmnKvwi Aa¨vcKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|
![Page 3: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/3.jpg)
লে�নদে�ন সংঘটিত হদে�
লে�নদে�ন লি�লি�বদ্ধ করা হদে� লিহসাদেবর বইসমূহ
![Page 4: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/4.jpg)
Aa¨vq-wØZxq
cvV-12
wnmv‡ei eBmg~n
![Page 5: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/5.jpg)
GB cvV †k‡l wkÿv_x©iv-----
GKNiv bM`v‡bi e¨envwiK cÖ‡qvM Ki‡Z cvi‡e|
![Page 6: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/6.jpg)
GKNiv, `yNiv, wZb Niv, I AMÖ`Ë wbq‡g LyPiv bM`vb eBSingle Coludmn, Double Column, Trible Column and Imprest Petty Cash Book
mvaviYZ wZb cÖKv‡ii bM`vb eB †`Lv hvq| Z‡e †hŠ_ g~jabx Kviev‡i bM`vb ewn msi¶‡Yi cvkvcvwk †QvU †QvU LiPmg~n Avjv`v ewn‡Z wjwce× Kivi cÖeYZv j¶ Kiv hvq| †mB `„wó‡KvY †_‡K m¤cÖwZ bM`vb eB‡K PviwU fv‡M fvM Kiv nq| h_v:
1. GK Niv bM`vb eB (Single column cash book)
2. `yNiv bM`vb eB (Double column cash book)
3. wZbNiv bM`vb eB (Trible column cash book)
4. LyPiv bM`vb eB (Petty cash book)
![Page 7: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/7.jpg)
1.GKNiv bM`vb eB: †h bM`vb eB‡Z †WweU I †µwWU Dfq cv‡k GKwU gvÎ UvKvi Ni _v‡K Zv‡K GKNiv bM`vb eB e‡j| mvaviYZ †hme cÖwZôvb ïay bM‡` †jb‡`b K‡i _v‡K Zviv GKNiv bM`vb eB e¨envi K‡i _v‡K| G eB‡qi †WweU w`‡K bM` cÖvwß I †µwWU w`‡K bM` cÖ`vb wjwce× Kiv nq|
2012 UvKvRvbyqvwi 1
bM` Znwej 15,000
Ó 6 bM‡` cY¨ µq 2,000Ó 16 AvKe‡ii wbKU †_‡K cÖvwß 3,000Ó 18 evei‡K cÖ`vb Kiv n‡jv 1,000Ó 20 bM` weµq 4,000Ó 25 bM‡` mvc vBm µq 60Ó 30 †eZb cÖ`vb 1,000Ó 31 AvmevecÎ µq 2,000
D`vniY: 8 wb‡Pi †jb‡`b¸‡jv GKNiv bM`vb eB‡Z wjwce× Ki|
![Page 8: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/8.jpg)
ZvwiL weeiYm~Î
UvKv ZvwiL weeiY m
~Î UvKv
2012 2012Rvby.
1e¨v‡jÝ we/wW
15,000
Rvby.6
µq wnmve 2,000
Ó 16 AvKei wnmve
3,000 Ó 18
evei wnmve 1,000
Ó 20 weµq wnmve
4,000 Ó 25
mvc vBm wnmve
60
Ó 30
†eZb wnmve
1,000
Ó 31
AvmevecÎ wnmve
2,000
Ó 31
e¨v‡jÝ wm/wW
15,940
22,000
22,000
mgvavb: 8 †WweU bM`vb eB †µwWU
GKNiv, `yNiv, wZb Niv, I AMÖ`Ë wbq‡g LyPiv bM`vb eBSingle Coludmn, Double Column, Trible Column and Imprest Petty Cash Book
![Page 9: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/9.jpg)
`jxq KvR`j-G
`j-we
D`vniY-8 Gi Rvbyqvixi 1 ZvwiL n‡Z 18 Zvwi‡Li †jb‡`b¸‡jv Øviv GKwU GKNiv bM`vb eB cÖ¯‘Z Ki|
D`vniY-8 Gi Rvbyqvixi 20 ZvwiL n‡Z 31 Zvwi‡Li †jb‡`b¸‡jv Øviv GKwU GKNiv bM`vb eB cÖ¯‘Z Ki|
![Page 10: Accounting Chapter 2 Lecture 12](https://reader034.fdocuments.us/reader034/viewer/2022042706/589d59a31a28abef688b57f3/html5/thumbnails/10.jpg)
g~j¨vqb
1| GKNiv bM`vb eB‡q Dfq cv‡k KqwU K‡i UvKvi Ni _v‡K ?2| wZbNiv bM`vb eB‡q Dfq cv‡k KqwU K‡i UvKvi Ni _v‡K ?3| LyPiv bM`b eB KZ cÖKvi?
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