accounting 0137 chapter 9 lecture 01

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Page 1: Accounting 0137 chapter 9 lecture 01
Page 2: Accounting 0137 chapter 9 lecture 01

†kÖwY-GKv`kwelq-wnmveweÁvb cÖ_g cÎ

Dc¯’vcbvq: †gv.‡Mvjvg wKewiqvwmwbqi cÖfvlKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|

Page 3: Accounting 0137 chapter 9 lecture 01

cvV- 01 Avw_©K

weeiYx

Page 4: Accounting 0137 chapter 9 lecture 01
Page 5: Accounting 0137 chapter 9 lecture 01

AcwiPvjb e¨q

¯’vqx m¤úw

ËivR¯^gvwjKvbv ¯^Z¡

wbU jvf PjwZ

m¤úwË PjwZ

`vqmwÂwZ

wewb‡qvM

`xN©‡gqvw` `vq

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LiP

Page 6: Accounting 0137 chapter 9 lecture 01

Zvn‡j Avgiv Kx wel‡q coe-©

Avw_©K weeiYx I Gi wewfbœ Ask

Page 7: Accounting 0137 chapter 9 lecture 01

শি�খন ফল

Avw_©K weeiYx m¤ú©‡K aviYv cv‡e| Gi wewfbœ Ask Kx Zv ej‡Z cvi‡e |

শি�খন ফল

Page 8: Accounting 0137 chapter 9 lecture 01

Avw_©K weeiYx Financial Statement

Avw_©K weeiYx n‡jv GKwU e¨emvq cÖwZôv‡bi mKj A_©‰bwZK Kvh©vejxi GKwU mywbw`©ó Dc¯’vcbv| e¨emvq cÖwZôv‡bi mKj cÖvmw½K Avw_©K Z_¨ Dc¯’vc‡bi GKwU mywbw`©ó cØwZ hv mn‡R †evaMg¨ nq Zv‡K Avw_©K weeiYx e‡j|

[[[[[[[[Avw_©K weeiYxi wewfbœ Ask:Avw_©K weeiYx g~jZ KwZcq avivevwnK weeiYxi mgš^q| wb‡gœ weeiYx¸‡jv wb‡q Av‡jvPbv Kiv n‡jv

1| wek` Avq weeiYx (Comprehensive Income Statement)2| gvwjKvbv m¦Z¡ weeiYx (Owners Equity Statement)3| Avw_©K Ae¯’vi weeiYx (Balance Sheet)4| bM` cÖevn weeiYx (wnmveweÁv‡bi 2q c‡Îi

wm‡jev‡m AšÍfz©³) (Cash Flow Statement)

Page 9: Accounting 0137 chapter 9 lecture 01

wek` Avq weeiYx wek` Avq weeiYx n‡jv Avw_©K weeiYxi cÖ_g avc| G av‡c e¨ emvq cÖwZôv‡bi ivR¯^ I LiP Ges g~jabRvZxq jvf ev ¶wZ AšÍfy©³ _v‡K Ges cÖwZôv‡bi wbU jvf ev wbU ¶wZ wbY©q Kiv nq| Avw_©K Ae¯’vi weeiYx

Avw_©K weeiYxi GKwU ¸iæZ¡c~Y© Ask n‡jv Avw_©K Ae¯’vi weeiYx hv DØZ©cÎ bv‡g cwiwPZ| wbw`©ó Zvwi‡L e¨emvq cÖwZôv‡bi m¤úwË I `v‡qi weeiYx‡K DØZ©cÎ e‡j| Avw_©K Ae¯’vi weeiYxi wZbwU Ask _v‡K| m¤úwË, `vq I gvwjKvbv ¯^Z¡|

Page 10: Accounting 0137 chapter 9 lecture 01

1. Avw_©K weeiYx ej‡Z Kx †evSvq ?

g~j¨vqb

Page 11: Accounting 0137 chapter 9 lecture 01

`jxq KvR

wek` Avq weeiYx I gvwjKvbv

¯^Z¡ Kx wjL|

Page 12: Accounting 0137 chapter 9 lecture 01

evwoi KvR

Avw_©K weeiYxi wewfbœ Ask wj‡L Avb‡e|

Page 13: Accounting 0137 chapter 9 lecture 01