Accounting Chapter 2 Lecture 10
Download as PPTX, PDF0 likes231 views
1. The document discusses various types of journals used in accounting and provides examples of journal entries related to starting a business, transactions made during operating a business, and contributions received. 2. Specifically, it provides a sample journal entry for Mr. Bijoy when he started his business with Tk. 100,000 and the various transactions he made throughout the month including purchases, sales, payments to suppliers, wages paid, and advertising expenses. 3. It also provides examples of general journal entries related to starting a business with different initial contributions and investments in assets, liabilities, and inventory.
Accounting Chapter 2 Lecture 10
- 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ †gv. mvdv‡qZ†nv‡mb mnKvwi Aa¨vcKwnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv| Dc¯’vcbvq:
- 5. mvaviY Rv‡e`vi ee¨nvwiK cÖ‡qvM Ki‡Z cvi‡e
- 6. wg. bvwej 1,00,000 UvKv g~jab wb‡q 2012 mv‡ji 1 Rvbyqvwi Zvwi‡L e¨emvq Avi¤¢ Ki‡jb| H gv‡m Zuvi e¨emv‡q wbgœwjwLZ †jb‡`b¸‡jv n‡qwQj: 2012 Rvbyqvwi-1 UvKv RbZv e¨vs‡K wnmve †Lvjv n‡jv 10,000 Ó 3 Avjgvwi µq Kiv n‡jv 7,000 Ó 5 mvjgv‡bi wbKU n‡Z bM‡` cY¨ µq 9,000 Ó 7 gvgy‡bi wbKU n‡Z cY¨ µq 5,000 Ó 9 kvwg‡gi wbKU bM‡` weµq 8,000 Ó 10 Kvjv‡gi wbKU gvj weµq 20,000 Ó 12 dvwng‡K cÖ`Ë n‡jv 5,000 Ó 20 fvov cÖ`Ë n‡jv 3,000 Ó 21 weÁvcb eve` cÖ`Ë n‡jv 6,000 Ó 25 †eZb †P‡Ki gva¨‡g cÖ`Ë n‡jv 5,500 wg.bvwej Gi eB‡Z Rv‡e`v †`LvI| wewfbœ cÖKvi Rv‡e`vi aviYv I Rv‡e`v cÖ¯—yZKiY Concept of Various Journals and its Preparation
- 7. সমাধানঃ ZvwiL weeiY L. c„. †WweU (UvKv) †µwWU (UvKv) 2012 Rvbyqvw i-1 bM`vb wnmve †WweU g~jab wnmve †µwWU (†h‡nZz wg. bvwej bM` UvKv wb‡q e¨emv Avi¤¢ Kij|) 1,00,000 1,00,000 Ó - 1 RbZv e¨vsK wnmve †WweU bM`vb wnmve †µwWU (†h‡nZz RbZv e¨vs‡K wnmve †Lvjv n‡jv|) 10,000 10,000 Ó- 3 AvmevecÎ wnmve †WweU bM`vb wnmve †µwWU (†h‡nZz Avjgvwi µq Kiv n‡jv|) 7,000 7,000 Ó - 5 µq wnmve †WweU bM`vb wnmve †µwWU (†h‡nZz bM‡` gvj µq Kiv n‡jv|) 9,000 9,000 wg. bvwej Rv‡e`v
- 8. Ó 7 µq wnmve †WweU gvgyb wnmve †µwWU (†h‡nZz gvgy‡bi wbKU n‡Z av‡i cY¨ µq Kiv n‡jv|) 5,000 5,000 Ó 9 bM`vb wnmve †WweU weµq wnmve †µwWU (†h‡nZz bM‡` gvj weµq Kiv n‡jv) 8,000 8,000 Ó 10 Kvjvg wnmve †WweU weµq wnmve †µwWU (†h‡nZz Kvjv‡gi wbKU av‡i gvj weµq Kiv n‡jv|) 20,000 20,000 Ó 12 dvwng wnmve †WweU bM`vb wnmve †µwWU (†h‡nZz dvwng‡K cÖ`Ë n‡jv|) 5,000 5,000 সমাধানঃ
- 9. Ó 20 fvov wnmve †WweU bM`vb wnmve †µwWU (†h‡nZz fvov cÖ`Ë n‡jv|) 3,000 3,000 Ó 21 weÁvcb wnmve †WweU bM`vb wnmve †µwWU (†h‡nZz weÁvcb LiP cÖ`Ë n‡jv|) 6,000 6,000 Ó 25 †eZb wnmve †WweU e¨vsK wnmve †µwWU (†h‡nZz †P‡Ki gva¨‡g †eZb cÖ`Ë n‡jv|) 5,500 5,500 সমাধানঃ
- 10. ১। 10 mvaviY Rv‡e`v (e¨envwiK D`vniY) 1| g~jab msµvš— Rv‡e`v: 1. Rbve Avmv` bM` 50,000 UvKv wb‡q e¨emvq Avi¤¢ Ki‡jb| 2. Rbve AvivdvZ 20,000 UvKv bM`, 25,000 UvKvi AvmevecÎ, 2,000 UvKvi cY¨ `ªe¨ I 1,000 UvKvi hš¿cvwZ wb‡q e¨emvq ïi“ Ki‡jb| 3. Rbve mvwKj bM` 50,000 UvKv, 10,000 UvKvi AvmevecÎ, 20,000 UvKvi FY I wbR Rwg n‡Z Drcvw`Z 5,000 UvKvi cY¨ wb‡q e¨emvq ïi“ Ki‡jb| 4. Rbve ivwKeyj Zvi e¨w³MZ gUi Mvwo bM` 10,00,000 UvKvq weµq K‡i 8,00,000 UvKv w`‡q Kvievi ïi“ Ki‡jb|
- 11. 11 µ.bs cÖwZwµqv Rv‡e`v L. c„. †WweU (UvKv) †µwWU (UvKv) 1 m¤ú`e„w× (bM`) bM`vbwnmve †WweU g~jabwnmve †µwWU (RbveAvmv` bM` 50,000UvKvwb‡qe¨emvqAvi¤¢Ki‡jb) 50,000 50,000 g~jab e„w× (g~jab) 2 m¤ú`e„w× (bM`) bM`vbwnmve †WweU AvmevecÎwnmve †WweU µqwnmve †WweU hš¿cvwZwnmve †WweU g~jab wnmve †µwWU (Rbve AvivdvZ 20,000 UvKv bM`, 25,000 UvKvi AvmevecÎ 2,000 UvKvi cY¨ `ªe¨ I 1,000UvKvihš¿cvwZwb‡qe¨emvqïi“Ki‡jb) 20,000 25,000 2,000 1,000 48,000 m¤ú`e„w× (AvmevecÎ) LiPe„w× (µq) m¤ú`e„w× (hš¿cvwZ) g~jab e„w× (g~jab)
- 12. 12 3 m¤ú` e„w× (bM`) bM`vbwnmve †WweU AvmevecÎwnmve †WweU µqwnmve †WweU g~jab wnmve †µwWU FY wnmve †µwWU (Rbve mvwKj bM` 50,000 UvKv, 10,000 UvKvi AvmevecÎ, 20,000 UvKvi FY I 5,000 UvKvi wbR Rwg n‡ZDrcvw`Z cY¨ wb‡qe¨emvqïi“ Ki‡jb) 70,000 10,000 5,000 65,000 20,000 m¤ú` e„w× (AvmevecÎ) LiPe„w× (µq) g~jab e„w× (g~jab) `vq e„w× (FY) 4 m¤ú`e„w× (bM`) bM`vbwnmve †WweU g~jab wnmve †µwWU (Rbve ivwKeyj Zvi e¨w³MZ gUi Mvwo bM` 10,00,000 UvKvqweµqK‡i8,00,000UvKvw`‡qKvievi ïi“ Ki‡jb) 8,00,000 8,00,000 g~jab e„w× (g~jab)
- 13. 13 5. Rbve †njvj Zvi e¨w³MZ e¨envh© Mvwo; hvi g~j¨ 2,00,000 UvKv Kviev‡ii e¨env‡iiRb¨ ¯’vqxfv‡e cÖ`vb Ki‡jb| 6. Kviev‡iibM` A‡_©i ¯^íZviRb¨ gvwjK Zvi e¨w³MZZnwej †_‡K Kviev‡ii kªwgK‡`i10,000 UvKv †eZb cÖ`vb Ki‡jb| 7. e¨w³MZZnwej †_‡K 5,000 UvKv I e¨w³MZgUimvB‡Kj weµqje× mgy`q A_© 5,000 UvKv w`‡q Kviev‡ii Rb¨ AvmevecÎ µq Kiv nj| 8. wg. Kvgvj Kviev‡i 50,000 UvKv AwZwi³ g~jab mieivn Ki‡jb|
- 14. 14 5 m¤ú` e„w× (gUiMvwo) gUiMvwo wnmve †WweU g~jabwnmve †µwWU (Rbve †njvj Zvi e¨w³MZ e¨envh© Mvwo hvi g~j¨ 2,00,000 UvKv Zv wZwb Kviev‡ii e¨env‡ii Rb¨ ¯’vqx fv‡e cÖ`vb Ki‡jb) 2,00 000 2,00,000 g~jab e„w× (g~jab) 6 LiP e„w× ( †eZb) †eZb wnmve †WweU g~jab wnmve †µwWU (Kviev‡ii bM` A‡_©i ¯^íZvi Rb¨ gvwjK Zvi e¨w³MZ Znwej †_‡K Kviev‡ii kªwgK‡`i10,000 UvKv†eZbcÖ`vbKi‡jb) 10,000 10,000 g~jab e„w× (g~jab)
- 15. 15 7 m¤ú` e„w× (AvmevecÎ) AvmevecÎ wnmve †WweU g~jab wnmve †µwWU (e¨w³MZ Znwej †_‡K 5000 UvKv I e¨w³MZ gUi mvB‡Kj weµqj× mgy`q A_© 5,000 UvKv w`‡q Kviev‡ii Rb¨ AvmevecÎ µq Kivnj) 10,000 10,000 g~jab e„w× (g~jab) 8 m¤ú` e„w× (bM`) bM`vbwnmve †WweU g~jab wnmve †µwWU (wg. Kvgvj Kviev‡i 50,000 UvKv AwZwi³ g~jab mieivn Ki‡jb) 50,000 50,000
- 16. দলীয় কাজঃ 16 িৃষ্ঠা ৪ এরঃ ২ িৃষ্ঠা ৬ এর ৩ িৃষ্ঠা ৭ এর ৪
- 18. বালির কাজঃ 18
- 19. 19