Tuesday, January 12, 2021

হিসাব বিজ্ঞান এর সম্পূর্ণ নিয়মাবলী | Accounting Rules Full And Easy Method

 



wnmve weÁvb

‡jb‡`b

Ø ‡h NUbvi d‡j e¨emv‡qi Avw_©K Ae¯’vi cwieZ©b N‡U Zv‡K †jb‡`b e‡j| ‡hgb:

  nvmv‡bi KvQ †_‡K 10000 UvKvi cb¨ µq|

   e¨emv‡qi Rb¨ AvmevecÎ µq|

Ø ‡h mKj NUbv ‡jb‡`b Gi AšÍfz©³ bq H mKj NUbv ev Gw›Uª Gi Rv‡e`v Kiv nq bv|

Ø ‡jb‡`b Gi d‡j e¨emv‡qi Avw_©K Ae¯’vi cwieZ©b N‡U|

 

Rv‡e`vi wbqgvejx

Ø m¤ú` evo‡j †WweU nq Ges m¤ú` Kg‡j †µwWU nq|

Ø LiP evo‡j †WweU nq Ges LiP Kg‡j †µwWU nq|

Ø `vq evo‡j †µwWU nq Ges `vq Kg‡j ‡WweU nq|

Ø Avq evo‡j ‡µwWU nq Ges Avq Kg‡j †WweU nq|

Ø gvwjKvbv¯^Z¡ ev g~jab evo‡j †KªwWU Ges gvwjKvbv¯^Z¡ ev g~jab Kg‡j †WweU nq|

Dc‡iv³ welq e¯Íy wb‡q Av‡jvPbv:

m¤ú`: †h mKj e¯‘ ev wRwbm GK eQ‡ii †ewk e¨envi Kiv hvq Zv‡K m¤ú` e‡j| Avevi hv wKQz cvIqv hvq wb wKš‘ cvIqv hv‡e Zv‡KI m¤ú` e‡j|

m¤ú` 2 ai‡bi| 1| ¯’vqx m¤ú` I 2| PjwZ m¤ú`|

¯’vqx m¤ú`t †Pqvi, †Uwej, Mvwo, evwo, `vjvb‡KvVv BZ¨vw` ¯’vqx m¤ú‡`i D`vniY|

PjwZ m¤ú`t †`bv`vi, mgvcbx gRy` cb¨, AwMÖg LiP, e‡Kqv Avq BZ¨vw`|

LiPt †h NUbv ev †jb‡`b Gi d‡j A_© ev bM`  UvKv Kg hvq ZvKB LiP ejv nq| hgbt bM` cb¨ µq 1000 UvKv|

`vqt †h NUbv ev †jb‡`b Gi d‡j †Kv¤úvbx Gi wbKU †_‡K Ab¨ †Kvb e¨w³ ev cÖwZôvb A_© cÖvc¨ _v‡K- A_©vr †h A_© cwi‡kva Ki‡Z n‡e Zv‡K `vq ejv nq| †hgbt av‡i cb¨ µq 2000  UvKv, nvmv‡bi wbKU †_‡K 5000 UvKv Fb MÖnb|

Avqt gybvdv RvZxq †jb‡`b †_‡K †h A_© cvIqv hvq Zv‡K Avq| A_©vr bM` UvKv cvIqv †M‡j Zv Avq wn‡m‡e aiv nq| †hgbt bM‡` cb¨ weµq 3000 UvKv, ‡ivnv‡bi wbKU †_‡K cvIqv †Mj 8000 UvKv|

gvwjKvbv¯^Z¡ ev g~jabt gvwj‡Ki wb‡Ri e¨w³MZ A_© ev m¤ú`‡K gvwjKvbv¯^Z¡ ev g~jab ejv nq|

wet `ªt e¨wZµg wbqgvejx K¬v‡k Av‡jvPbv Kiv n‡e|



bM`vb eB

‡h mKj ‡jb‡`b bM` ev e¨vsK Gi gva¨‡g †mev Av`vb cÖ`vb K‡i ïay gvÎ H mKj †jb‡`b B bM`vb eB‡qi AšÍf©³ nq| wb‡¤œ wbqgvejx wb‡q Av‡jvPbv Kiv n‡jvt

1| bM` UvKv evo‡j ‡Wt w`‡K bM‡`i N‡i Ges bM` UvKv Kg‡j †µt w`‡K bM‡`i N‡i UvKv em‡e|

2| e¨vs‡Ki UvKv evo‡j ‡Wt w`‡K e¨vs‡Ki Ges e¨vs‡Ki UvKv Kg‡j †µt w`‡K e¨vs‡Ki N‡i UvKv em‡e|

3| cÖvß evÆv †µt w`‡K evÆvi N‡i em‡e| (wZb Niv bM`vb eB‡qi †ÿ‡Î cª‡hvR¨)

4| cÖ`Ë evÆv †Wt w`‡K evÆvi N‡i em‡e| (wZb Niv bM`vb eB‡qi †ÿ‡Î cª‡hvR¨)

bM`vb eB Pvi ai‡bi nq| 

1| GK Niv bM`vb eB

2| `yBNiv bM`vb eB| 

3| wZbNiv bM`vb eB| 

4| LyPiv bM`vb eB| (DP gva¨wgK)|

 

‡iIqvwgj

‡iIqvwgjt †iIqvwgj n‡jv wnmv‡ei Lmiv ev ïw× cwiÿv| GwU †Kvb wnmve bq|

‡iIqvwg‡ji wbqgvejxt

‡iIqvwgj †h wnmv‡ei bvg †`Iqv _vK‡e a‡i wb‡Z n‡e Zv e„w× †c‡q‡Q|

1| LiP †WweU|      2| m¤ú` WweU|    3| Avq †µwWU|   4| `vq †µwWU|     5| gvwjKvbv¯^Z¡ ev g~jab †µwWU|     

5| mKj cÖKvi mwÂwZ †µwWU ïay gvÎ cvIbv`v‡ii evÆv mwÂwZ Qvov|

 

Ø  cÖvß ev cÖvwß, cÖvc¨, cÖ`Ë, cÖ‡`q kã My‡jv Øviv wK †evSvqt

cÖvß ev cÖvwß A_© nj hv cvIqv †M‡Q A_©vr cÖvß ev cÖvwß gv‡b Avq Ges Avq e„w× †c‡j †µwWU nq|

cÖvc¨ A_© hv cvIqv hv‡e Ges hv cvIqv hv‡e Zv PjwZ m¤ú` wnmv‡e AšÍf©y³ n‡e Ges PjwZ m¤ú` |

cÖ`Ë A_© n‡jv hv cÖ`vb Kiv n‡q‡Q A_©vr LiP Ges LiP e„w× †c‡j †WweU|

cÖ‡`q A_© n‡jv hv cÖ`vb Ki‡Z n‡e A_©vr `vq  Ges `vq ew× cj †µwWU|

 

e‡Kqv Ges AwMÖg wb‡q Av‡jvPbvt

1| hw` Li‡Pi e‡Kqv nq Zvn‡j Zv `vq ai‡Z n‡e| †hgbt e‡Kqv †eZb 2000 UvKv|

2| hw` Li‡Pi AwMÖg nq Zvn‡j Zv PjwZ m¤ú` ai‡Z n‡e| †hgbt AwMÖg †eZb cÖ`vb 5000 UvKv|

3| hw` Avq Gi e‡Kqv nq Zvn‡j Zv m¤ú` ai‡Z n‡e| †hgbt evwK‡Z cb¨ weµq 2000 UvKv|

4| hw` Avq Gi AwMÖg nq Zvn‡j Zv `vq ai‡Z n‡e| ‡hgbt AwMÖg fvov cÖvwcÍ 3000 UvKv|

 

¸iæË¡ c~b© Z_¨ t

‡h mKj Gw›Uª ‡iIqvwg‡j Avm‡e bv|

1| mgvcbx gRy` cb¨|    

2| cÖviw¤¢K bM` Znwej/ bM` DØ„Ë/ bM` UvKv|              

3| cÖviw¤¢K e¨vsK Rgv/ e¨vsK DØ„Ë|

4| †Kvb Gw›Uªi c~‡e© Òm¤¢ve¨Ó †jLv _vK‡j|

                wet `ªt e¨wZµg wbqgvejx K¬v‡k Av‡jvPbv Kiv n‡e|

LwZqvb

LwZqvb n‡”Q GKwU wnmvewbKv‡ki cvKv eB‡Z cÖwZôv‡bi hveZxq †jb‡`b ¸‡jvi wewfbœ cÖKvi cÿmg~n‡K c„_K c„_K wk‡ivbv‡gi AvIZvq †kªbxe× fv‡e Ges mswÿßKv‡I wjwce× Kiv| GK K_vq LwZqvb n‡”Q GKwU cÖwZôv‡bi mKj wnmv‡ei mgwóMZ iæc|

wbqgvejxt

1| †jb‡`b Gi Rv‡e`v m¤úbœ Kivi ci †hB bv‡g wnmve ‰Zix Kiv n‡e D³ wnmve hw` ‡WweU nq Z‡e D³ wnmv‡ei UvKv †WweU w`‡K em‡e Ges weeib Gi N‡i Zvi wecixZ wnmv‡ei bv‡g Gw›Uª Ki‡Z n‡e|

2| hw` D³ wnmve †µwWU nq Zvn‡j UvKv †µwWU w`‡KB em‡e wKš‘ weeib Gi N‡I Zvi wecixZ wnmve Gw›Uª Ki‡Z n‡e|