ACCOUNTING STUDY POINT: 2018

œ²x ew	লেনদেনের প্রকৃতি ডাউনলোড	¢hhle J hÉ¡MÉ¡	X¢hV V¡L¡	œ²¢XV V¡L¡
1	নগদে পণ্য ক্রয় নেগদে feÉ œ²u - 4000 V¡Lf	œ²u ¢qp¡h X¢hV eNc¡e ¢qp¡h ®œ²¢XV	4000	4000
2	ধারে পণ্য ক্রয় d¡®l fZÉ œ²u - 5000 V¡L¡	œ²u ¢qp¡h ®X¢hV f¡Je¡c¡l ¢qp¡h ®œ²¢XV	5000	5000
3	নগদে পণ্য ক্রয় eN®c feÉ ¢hœ²u -2000 V¡L¡	eNc¡e ¢qp¡h ®X¢hV ¢hœ²u ¢qp¡h ®œ²¢XV	2000	2000
4	ধারে পণ্য ক্রয় d¡®l fZÉ ¢hœ²u - 6000 V¡L¡	®ce¡c¡l ¢qp¡h ®X¢hV ¢hœ²u ¢qp¡h ®œ²¢XV	6000	6000
5	রহিমের নিকট থেকে পন্য ক্রয় l¢q®jl ¢eLV ®b®L eN®c feÉ œ²u - 1000 V¡L¡	œ²u ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	1000	1000
6	রহিমের নিকট থেকে ধারে পণ্য ক্রয় l¢q®jl ¢eLV ®b®L d¡®l fZÉ œ²u -1000 V¡L¡	œ²u ¢qp¡h ®X¢hV l¢qj ¢qp¡h ®œ²¢XV	1000	1000
7	সুমনের নিকট নগদে পন্য বিক্রয় p¤j®el ¢eLV eN®c fZÉ ¢hœ²u - 5000 V¡L¡	eNc¡e ¢qp¡h ®X¢hV ¢hœ²u ¢qp¡h ®œ²¢XV	5000	5000
8	p¤j® el ¢eLV d¡®l fZÉ ¢hœ²u - 3000 V¡L¡	p¤je ¢qp¡h ®X¢hV ¢hœ²u ¢qp¡h ®œ²¢XV	3000	3000
9	A¢g®pl SeÉ L¡NS, L¡¢m, Lmj, L¡hÑe ®ff¡l œ²u - 500 V¡L¡	j¢eq¡¢l ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	500	500
10	A¢g®pl fÐ®u¡S® e LÉ¡mL¥mVl, V¡Cfl¡CV¡l, L¢ÇfEV¡l, ®cu¡m O¢s, ®l¢éS¡®lVl fÐi«¢a œ²u - 5000 V¡L¡	A¢gp pl”¡j ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	5000	5000
11	œ²u®gla/h¢q®gla/h¢qxj¤M£ ®gla -2000 V¡L¡	f¡Je¡c¡l ¢qp¡h ®X¢hV œ²u ®gla ¢qp¡h ®œ²¢XV	2000	2000
12	¢hœ²u®gla/B¿¹x®gla/B¿¹xj¤M£ ®gla 500 V¡L¡	¢hœ²u ®gla/B¿¹x ®gla ¢qp¡h X¢hV ¢h¢hd ce¡c¡l ¢qp¡h œ²¢XV	500	500
13	Ae¡c¡u£ ®ce¡ h¡ f¡Je¡/L¥GZ/p®¾cqSeL f¡Je¡ h¡ ®ce¡ ®mM¡ qm -400 V¡L¡	Ae¡c¡u£ ®ce¡/L¥Ge ¢qp¡h X¢hV ce¡c¡l ¢qp¡h ®œ²¢XV	400	400
14	k¿»f¡¢al AhQu dl¡ qm - 5000 V¡L¡	AhQu ¢qp¡h ®X¢hV k¿»f¡¢a ¢qp¡h ®œ²¢XV	5000	5000
15	¢h¢e®u¡®Nl p¤c f¡Ju¡ ®Nm - 800 V¡L¡	eNc¡e ¢qp¡h ®X¢hV ¢h¢eu¡Nl p¤c ¢qp¡h ®œ²¢XV	800	800
16	hÉ¡wL ®b®L GZ NËqZ - 3000 V¡L¡	eNc¡e ¢qp¡h ®X¢hV hÉ¡wL GZ ¢qp¡h ®œ²¢XV	3000	3000
17	h¡–¡ f¡Ju¡ ®Nm - 500 V¡L¡	¢h¢hd f¡Je¡c¡l ¢qp¡h ®X¢hV h¡–¡ ¢qp¡h ®œ²¢XV	500	500
18	h¡–¡ ®cJu¡ qm - 500 V¡L¡	h¡–¡ ¢qp¡h ®X¢hV ce¡c¡l ¢qp¡h ®œ²¢XV	500	500
19	L¢jne ®cJu¡ qm -550 V¡L¡	L¢jne ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	550	550
20	L¢jne f¡Ju¡ ®Nm -550 V¡L¡	eNc¡e ¢qp¡h ®X¢hV L¢jne ¢qp¡h ®œ²¢XV	550	550
21	hÉ¡w®L eNc AbÑ Sj¡ ®cJu¡ qm -7000 V¡L¡	hÉ¡wL ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	7000	7000
22	hÉ¡wL ®b®L eNc AbÑ EW¡®e¡ qm -8000 V¡L¡	eNc¡e ¢qp¡h ®X¢hV hÉ¡wL ¢qp¡h ®œ²¢XV	8000	8000

23	hÉ¡wL ®b®L hÉ¡¢š²Na fÐu¡Se eNc AbÑ EW¡e¡ qm ®cJu¡ qm -6000 V¡L¡	Eš¡me ¢qp¡h ®X¢hV hÉ¡wL ¢qp¡h ®œ²¢XV	6000	6000
24	hÉ¡wL ®b®L A¢g®pl fÐu¡Se eNc AbÑ EW¡®e¡ qm-6000 V¡L¡ fl 3000 V¡L¡ q¡¢l®u ®Nmz	eNc¡e ¢qp¡h ®X¢hV ¢h¢hd r¢a ¢qp¡h ®X¢hV hÉ¡wL ¢qp¡h ®œ²¢XV	3000 3000	6000
25	j¡¢mL La«L feÉ E®š¡me - 300 V¡L¡	Eš¡me ¢qp¡h ®XVl œ²u ¢qp¡h ®œ²¢XVl	300	300
26	Kvievi †_‡K ®R®ml ú¥ml ®hae ®cJu¡ qm- 1000 V¡L¡	Eš¡me ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	1000	1000
27	L¡lh¡l qa E® š¡me Ll¡ qm- 300 V¡L¡	Eš¡me ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	300	300
28	eNc AbÑ LÉ¡n h¡„ ®b®L Q¤¢l qm- 500 V¡L¡	¢h¢hd r¢a ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	500	500
29	eNc ®hae fÐc¡e Ll¡ qm - 300 V¡L¡	hae ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	300	300
30	®QL à¡l¡ h¡¢s i¡s¡ fÐc¡e Ll¡ qm - 5000 V¡L¡	h¡¢s h¡s¡ ¢qp¡h ®X¢hV hÉ¡wL ¢qp¡h ®œ²¢XV	5000	5000
31	hÉ¡wL La«L p¤c j”¤l Ll¡ qm - 400 V¡L¡	hÉ¡wL ¢qp¡h ®X¢hV hÉ¡wL p¤c ¢qp¡h ®œ²¢XV	400	400
32	hÉ¡wL La«ÑL d¡kÑL«a Q¡SÑ - 200 V¡L¡	hÉ¡wL Q¡SÑ ¢qp¡h ®X¢hV hÉ¡wL ¢qp¡h ®œ²¢XV	200	200
33	GZ/LSÑ/®m¡e Hl p¤c fÐc¡e Ll¡ qm -300 V¡L¡	Gel p¤c ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	300	300
34	®QL à¡l¡ j¡m œ²u Ll¡ qm - 2,000 V¡L¡	œ²u ¢qp¡h ®X¢hV e¨vsK ¢qp¡h ®œ²¢XV	2000	2000
35	h®Lu¡ i¡s¡ - 2,000 V¡L¡	i¡s¡ ¢qp¡h ®X¢hV hLu¡ i¡s¡ ¢qp¡h ®œ²¢XV	2000	2000
36	h® Lu¡ ®hae fÐc¡e Ll¡ qm - 500 V¡L¡	hLu¡ ®hae ¢qp¡h ®X¢hV নগদান হিসাব ®œ²¢XV	500	500
37	A¢NËj Ll - 600 V¡L¡	A¢NËj Ll ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	600	600
38	A¢NËj Ll fÐc¡e Ll¡ qm - 600 V¡L¡	A¢NËj Ll ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	600	600
39	Bph¡hf®œl AhQu - 500 V¡L¡	Bph¡hfœ AhQu ¢qp¡h ®X¢hV Bph¡hfœ ¢qp¡h ®œ²¢XV	500	500
40	BuLl fÐc¡e Ll¡ qm - 1000 V¡L¡	Eš¡me ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	1000	1000
41	pj¡fe£ jS¤c feÉ - 20,000 V¡L¡	pj¡fe£ jS¤c feÉ ®X¢hV œ²u ¢hœ²u ¢qp¡h ®œ²¢XV	20,000	20,000
42	f¤l¡ae Bph¡hfœ ¢hœ²u - 500 V¡L¡	eNc¡e ¢qp¡h ®X¢hV Bph¡hfœ ¢qp¡h œ²¢XV	500	500
43	ANËZ£ hÉ¡wL HL¢V Qm¢a ¢qp¡h ®M¡m¡ qm -2000 V¡L¡	hÉ¡wL ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	2000	2000
44	n¡qe¡S ®L hae fÐc¡e - 1000 V¡L¡	hae ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	1000	1000
45	p¡Cg¥m ®bL eNc fÐ¡¢ç - 3000 V¡L¡	eNc¡e ¢qp¡h ®X¢hV p¡Cg¥m ¢qp¡h ®œ²¢XV	3000	3000
46	LmLê¡ œ²u Ll¡ qm - 10,000 V¡L¡	LmLê¡ ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	10000	10000
47	¢h‘¡fe h¡hc fÐcš qm - 5000 V¡L¡	¢h‘¡fe ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	5000	5000
48	A¢a¢lš² j¤mde Be¡ue Ll¡ qm - 30000 V¡L¡	eNc¡e ¢qp¡h ®X¢hV AwZwi³ j¤mae ¢qp¡h ®œ²¢XV	30000	30000
49	j¢nel pwÙÛ¡fe hÉ¡u fÐc¡e Ll¡ qm - 500 V¡L¡	j¢nelpwÙÛ¡fe hÉ¡u ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	500	500
50	p¤Sel ¢eLV ®bL GZ NËqZ - 20,000 V¡L¡	eNc¡e ¢qp¡h ®X¢hV p¤Se (GZ) ¢qp¡h ®œ²¢XV	20000	20000
51	Se¡h p¡uje eNc 20,000 V¡L¡, 4,000 V¡L¡l feÉâhÉ, 2000 V¡L¡l Bph¡hfœ, 10,000 V¡L¡l hÉ¡wL Sj¡ ¢eu hÉ¡hp¡ öl¦ Llez	eNc¡e ¢qp¡h ®X¢hV œ²u ¢qp¡h X¢hV Bph¡hfœ ¢qp¡h ®X¢hV hÉ¡wL Sj¡ ¢qp¡h ®X¢hV j¤mde ¢qp¡h ®œ²¢XV	20000 4000 2000 10000	36000
52	Se¡h p¡uje eNc 20,000 V¡L¡, 4,000 V¡L¡l feÉâhÉ, 2000 V¡L¡l Bph¡hfœ, 10,000 V¡L¡l hÉ¡wL Sj¡¢a¢lš² ¢eu hÉ¡hp¡ öl¦ Llez	eNc¡e ¢qp¡h ®X¢hV œ²u ¢qp¡h ®X¢hV Bph¡hfœ ¢qp¡h ®X¢hV hÉ¡wL Sj¡¢a¢l¢š² ¢qp¡h ®œ²¢XV j¤mde ¢qp¡h ®œ²¢XV	20000 4000 2000	10000 16000
53	HL¢V Bmj¡¢l œ²u Ll¡ qm - 10,000 V¡L¡	Bph¡hfœ ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	10000	10000
54	k¿»f¡¢a œ²u 25,000 V¡L¡, pwÙÛ¡fe hÉ¡u - 2,000 V¡L¡, Bj¡c¡¢e öó 500 V¡L¡	k¿»f¡¢a ¢q¡ph ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	27500	27500
55	eNc j¡m œ²u - 10,000 V¡L¡, h¡–¡ fÐ¡¢ç - 500 V¡L¡	œ²u ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV	9500	9500
56	L¡®nj hÐ¡c¡pÑ q®a 10,000 V¡L¡l j¡m 10% h¡–¡u œ²u L®l 25% ®QL à¡l¡ fÐc¡e Ll¡ qmz	œ²u ¢qp¡h ®X¢hV hÉ¡wL ¢qp¡h ®œ²¢XV L¡nj hÐ¡c¡pÑ ¢qp¡h ®œ²¢XV	9000	2250 6750
57	10% L¡lh¡¢l h¡–¡ ü¡®f®r 10,000 V¡L¡l feÉ œ²u h¡hc 50% eNc J 50% ®QL fÐc¡e Ll¡ qmz	œ²u ¢qp¡h ®X¢hV eNc¡e ¢qp¡h ®œ²¢XV hÉ¡sL ¢qp¡h ®œ²¢XV	9000	4500 4500
58	¢hœ²u eN® c 20,000 V¡L¡, d¡l 10,000 V¡L¡	eNc¡e ¢qp¡h ®X¢hV ce¡c¡l ¢qp¡h ®X¢hV ¢hœ²u ¢qp¡h ®œ²¢XV	20000 10000	30000
59	eNc ¢hœ²u 2,000 V¡L¡ Hhw HL¢V f¤l¡ae ¢hœ²u q® a fÐ¡ç 500 V¡L¡ hÉ¡wL Sj¡ ®cJu¡ qmz	hÉ¡wL ¢qp¡h ®X¢hV ¢hœ²u ¢qp¡h ®œ²¢XV ce¡c¡l ¢qp¡h ®œ²¢XV	2500	2000 500
60	¢en¡®al ¢eLV feÉ ¢hœ²u Ll 10,000 V¡L¡l jdÉ 5,000 V¡L¡ eNc Hhw 3,000 V¡L¡ ®QL f¡Ju¡ ®Nmz	‡`bv`vi (wbkvZ) wnmve ‡WweU bM`vb wnmve ‡WweU e¨vsK wnmve ‡WweU weµq wnmve ‡µwWU	2000 5000 3000	10000
61	l¢Z ®VÊX¡®pÑl ¢eLV 10,000 V¡L¡l feÉ ¢hœ²u Ll¡ qm, k¡l j®dÉ eNc 5,000 V¡L¡ Hhw 3,000 V¡L¡l ®QL f¡Ju¡ ®Nm Hhw QL¢V hÉ¡wL Sj¡ ®cJu qmz	‡`bv`vi (iwY) wnmve ‡WweU bM`vb wnmve ‡WweU e¨vsK wnmve ‡WweU weµq wnmve ‡µwWU	2000 5000 3000	10000
62	l¦j¡ q® a fÐ¡ç 4,000 V¡L¡l j®dÉ 3,700 V¡L¡l ®QL f¡Ju¡ ® Nm Hhw a¡®L 300 V¡L¡ h¡–¡ ®cJu¡ qmz	e¨vsK wnmve ‡WweU cÖ`Ë evÆv wnmve ‡WweU ‡`bv`vi (iægv) wnmve ‡µwWU	3700 300	4000
63	HLSe ®ce¡c¡l 6,000 V¡L¡ ®ce¡ f¢ln¡d Llm¡ k¡l 40% eNc Hhw h¡L£V¡ ®Q® Ll j¡dÉj	bM`vb wnmve ‡WweU e¨vsK wnmve ‡WweU ‡`bv`vi wnmve ‡µwWU	2400 3600	6000
64	HLSe f¡Je¡c¡l® L 7,500 V¡L¡ f¡Je¡l f§ZÑ ¢eÖf¢š®a 7000 V¡L¡ fÐc¡e Ll¡ qm, k¡l j®dÉ 70% ®QL Hhw 30% eNcz	cvIbv`vi wnmve ‡WweU bM`vb wnmve ‡µwWU e¨vsK wnmve ‡µwWU cÖvß evÆv wnmve ‡µwWU	7500	2100 4900 500
65	j¡j¤e q® a fÐ¡ç 1,000 V¡L¡l ®QL¢V l¡kq¡e® L fÐc¡e Ll¡ qm	ivqnvb wnmve ‡WweU gvgyb wnmve ‡µwWU	1000	1000
66	j¤L¥m, h¡cm, Hhw ¢cc¡l qa kb¡œ²j 1000 V¡L¡, 800 V¡L¡ Hhw 2000 V¡L¡l ¢ae¢V ®QL f¡Ju¡ ®Nm Hhw HLC ¢ce 1j ®QL¢V ®ce¡ f¢l®n¡d¡®bÑ p¡Cg¥mL fÐc¡e Ll¡ qm, 2u ¢V Bc¡®ul SeÉ hÉ¡wL ®fÐlZ Ll¡ qm	mvBdzj wnmve ‡WweU e¨vsK wnmve ‡WweU bM`vb wnmve ‡WweU gyKzj wnmve ‡µwWU ev`j wnmve ‡µwWU w``vi wnmve ‡µwWU	1000 800 2000	1000 800 2000
67	j¡l¦®gl ¢eLV q®a fÐ¡ç f¡Je¡ V¡L¡ L¥GZ ¢qp¡h ®mM¡ qm 200 V¡L¡	KzFY wnmve ‡WweU gviæd wnmve ‡µwWU	200	200
68	®ng¡m£ qa f¡Je¡ 4,500 V¡L¡l jdÉ 4000 V¡L¡ Bc¡u Ll¡ qmz	Abv`vqx †`bv wnmve ‡WweU bM`vb wnmve ‡WweU ‡kdvjx wnmve ‡µwWU	500 4000	4500
69	f§hÑ ¢m¢Ma L¥GZ h¡hc l¡uq¡e q®a 1000 V¡L¡ f¡Ju¡ ®Nm	ivqnvb wnmve ‡WweU Abv`vqx cvIbv wnmve †µwWU bগদান হিসাব ডেবিট ivqnvb wnmve ক্রেডিট	1000	1000
70	GZl p¤c f®Ðcu q®u®R 500 V¡L¡	F‡bi my` wnmve ‡WweU e‡Kqv F‡bi my` wnmve ‡µwWU	500	500
71	E® š¡me Ll¡ qm 500 V¡L¡	D‡Ëvjb wnmve †WweU bM`vb wnmve †µwWU	500	500

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ACCOUNTING STUDY POINT

Friday, December 21, 2018

অব্যবসায়ী প্রতিষ্ঠানের হিসাব

Tuesday, November 27, 2018

জাবেদা প্রস্তুতি পরীক্ষা

Sunday, November 25, 2018

জাবেদা উদাহরণ (কোন প্রশ্ন থাকলে কমেন্ট করুন/মেইল করুন)

IFRS, IASB , IAS, IPSAS, FASB, GAAP - Abbreviation

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