JAIBB

ACCOUNTING FOR FINANCIAL SERVICES (AFS)

Reading Materials [Part-01]

 Questions (Part-01)
1. wnmvewevb KvK ej? evswKs wnmvewevbi myweav ev DcKvwiZvmg~n eYbv Kib|
2. GKwU cwZvb wnmvewevbi f~wgKv mK AvjvPbv Kib|
3. wnmvewevb Kxfve cwZvbi wbqY Ges cwiPvjbvq mvnvh Ki?
4. wnmvewevb Functional Ges Operational msv w`b|
5. Forensic wnmvewevb Kx? GB wnmvewevb wK evsjv`k cqvM Kiv hvq?
6. wnmvewevbi mv_ Abvb welqi mKi Dci msc AvjvPbv Kib|
7. wnmve Z_i wewfb aibi eenviKvix Kviv? wnmve Z_i eenviKvixMY Z_mg~ni wK aibi eenvi
Kib Zv DjL Kib|
8. wnmvewevb Z_i AfixY eenviKvix K? wnmvewevb wKfve G`iK cvmwK Z_ mieivn Ki?
9. wnmvewevb Z_i ewnivMZ eenviKvix Kviv? Zviv wK Dk Bnv eenvi Kib?
10. evwnK eenviKvixMYi ga (i).wewbqvMKvix Ges (ii).cvIbv`vi Avw_K wnmve Z_K Kxfve eenvi
Kib?
11. wnmvewevb Z_i YMZ ewkjv Kx Kx?
12. wnmvewevb Z_i Comparability Ges Consistency Gi ga cv_K Kib|
13. wnmvewevb Z_i cvmwKZv Ges wbfiZvi ga cv_K Kib|
14. msv w`b t (i). m`, (ii). `vq, (iii). BKzBwU, (iv). gvwjKvbv ^Z|
15. Uvgjvi msv w`b : (i). eq, (ii). wZ, (iii). Avq, (iv). jvf|
16. wnmvewevbi bxwZgvjv msc AvjvPbv Kib|
17. wnmvewevbi mvgmZv bxwZi (Consistency Principle) cqvRbxqZv evLv Kib|
18. eqbxwZ, ivR^ bxwZ I wgjKiY bxwZ evLv Kib|
19. GAAP Ges Cost Principle evLv Kib|
20. Going Concern Assumption Kx? Ggb GKUv cwiwwZ eYbv Kib hLvb Going Concern
Assumption cqvM nq bv|
21. wnmvewevbi Matching Principle-Gi KviY Adjusting Entry-Gi cqvRb nq - evLv
Kib|
22. wnmvewevbi bxwZjvi evavmg~n/wnmvewevbi mxgveZvjv weeZ Kib|
23. wnmveKvji iZ evLv Kib|
24. g~jab RvZxq eq Ges gybvdv RvZxq eqi ga cv_K Kx?
25. bwZKZvi msv w`b| Kb bwZKZv eemvq AZ iZc~Y?
26. Avw_K weeiYx I Avw_K weeiYx weklY ejZ Kx eySvq? Avw_K weeiYx weklYi Dkmg~n AvjvPbv
Kib|
27. mgvivj I Dj^ weklY ejZ Kx eySvq? G`i ga cv_K wjLyb|
28. AbycvZ weklY Kx? AbycvZ weklYi iZ ev Dkmg~n I mxgveZv Kx Kx?
29. GKwU eemvqi Zvij ejZ Kx evSb? GKwU dvgi Zvij Kxfve wbaviY Kiv hvq?
30. wnmve-P ejZ Kx eySvq? wnmve-Pi avcjv Kx Kx? msc evLv Kib|
31. wnmve wjwceKiY cwqvi gwjK avcjv Kx Kx? msc evLv Kib|
32. `yZidv `vwLjv cwZ Ges GKZidv `vwLjv cwZi ga cv_K Kx?
33. g~j wnmvewevb mgxKiY Kx? mgxKiYi cwZwU Dcv`vb evLv Kib| WweU Ges wWU wbYq GB
mgxKiY Kxfve eeZ nq?
34. Differentiate between T-Form and Multi-column Ledger.

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 2

(1). wnmvewevb KvK ej? evswKs wnmvewevbi myweav ev DcKvwiZvmg~n eYbv Kib|
wnmvewevb t
- wnmve ejZ eySvq Kvb welq m^ mwVK I wbfyj Z_ Ges wevb ejZ eySvq Kvb welq m^ wekl
vb ev Kvb welqi cixwZ mZZvK| myZivs, wnmvewevb njv wnmve Z_i wevb|
- Kvb cwZvbi Kvb mgqKvj msNwUZ Avw_K jb`bmg~n wjwceKiYi gvag mjvi mvgwMK djvdj
I D cwZvbi Avw_K Aev wbYq Ges chvjvPbv Ki mejv Z_ eenviKvixi wbKU cuwQq `Iqvi
cwZK wnmvewevb ejv nq|
- A_vr, GKwU cwZvbi Avw_K Dcvmg~ni wjwceKiY, kYxeKiY, cwZe`b cYqb Ges Dnvi weklYi
KkjB njv wnmvewevb|
evswKs wnmvewevbi myweav ev DcKvwiZvmg~n t
- evsK MvnKi Avv ev wekvmi Dci wfw Ki eemv Ki| ZvB mwVK wnmveiYi gvag evsK RbMYi
Avv ARb Ki|
- evswKs wnmvewevbi DcKvwiZv ev myweavmg~n wbP AvjvPbv Kiv njv t
(i). vqx wnmveKiY t evswKs cwZvbi `bw`b mKj jb`bmg~nK wnmvewevbi gvag vqx I
mykLjfve msiY Kiv nq| G iwZ wnmve fwelZ Drm wnme KvR Ki|
(ii). AvgvbZKvix`i ZvrwYK Z_ c`vb t evswKs Znweji g~j Drm AvgvbZKvixMY| Zv`i
Avvi Dci evsKi mvdj wbfikxj| mwVK wnmveiYi gvag AvgvbZKvix`i wnmvei
mekl Z_ c`vb Ki Zv`i mw ARb Kiv hvq|
(iii). AwMg MnYKvix`i wnmveiY t wnmvewevbi cqvMi gvag AwMg ev FYMnYKvix`i wnmve
mwVKfve ivLv hvq| dj evsKi g~j Avq my` cvw wbwZ nq|
(iv). jvf-wZ wbYq t GKwU wbw` mgq ev GK eQi evsK Kx cwigvY jvf Kijv ev wZi myLxb
njv Zv wnmvewevbi gvag Rvbv hvq|
(v). Avw_K Aev t GKwU wbw` w`b evsKi Avw_K Aev A_vr `vq I mwi Aev GKgv
wnmvewevb cqvMi gvagB Rvbv hvq|
(vi). RvwjqvwZ iva t RvwjqvwZ evswKs eemvqi mybvg b Ki| wnmvewevbi mwVK cqvMi
gvag RvwjqvwZ iva Kiv hvq|
(vii). my` I evvi wnmve t wnmvewevbi Kkj Aej^b Ki wnmveKvji Rb AwRZ my` I evvi
wnmve Kiv nq|
(viii). eq wbqY t evsK cwiPvjbvi Rb cwZwU evsKK cPzi cwigvY A_ LiP KiZ nq|
wnmvewevbi Kkj Aej^b Ki GB LiP wnmvefy Kiv nq Ges wbqY Kiv hvq|
(ix). cgvYc wnmve eenvi t AvBbMZ cqvRb iwZ wnmve cgvYc wnmve eenvi Kiv hvq|

(2). GKwU cwZvb wnmvewevbi f~wgKv mK AvjvPbv Kib|
Kvbv cwZvb wnmvewevbi f~wgKv t
- AvaywbK wnmvewevb eemvqi m RwoZ mwVK A_bwZK KgKv Z_v jb`b wjwceKiYi gvag
iZc~Y f~wgKv cvjb Ki|
- GKwU cwZvb wewfb wnmvewevb hme f~wgKv cvjb Ki Zv wbP AvjvPbv Kiv njv t

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 3

 (i). wmv MnY f~wgKv t wnmvewevbi GKwU f~wgKv njv wmv MnYKvixi f~wgKv| wmv MnY cwqv
njv mve weKmg~n _K mevg weKwU eQ bIqv| G Kvh wbevPb I Z_ wbevPb G `ywU
wmv hvPvB KiZ nq|
(ii). eevcbvi mnvqK wnme f~wgKv t G f~wgKv cvjbi Rb wnmvewevbi KvR g~jZ `ywU| h_v t-
(K).gbvhvM wb`k Ges (L).mgmv mgvavb|
(iii). wewbqvMKvix`i Rb f~wgKv t GKRb wewbqvMKvix Kvbv cwZvb wewbqvM Kieb wK-bv ZrmK
wmv MnYi c~e wewbqvM myhvM weklYi Rb mswk cwZvbi wnmve msv Z_i cqvRb nq|
wnmvewevb G welq chv Z_ mieivn Ki wewbqvMi mnvqK f~wgKv cvjb Ki _vK|
(iv). cwiKbv cYqb f~wgKv t cwiKbv cYqbi wnmvewevb h_v_ Z_ eevcbv KZcK mieivn
Ki eevcKi c iZc~Y f~wgKv cvjb Ki|
(v). wbqYg~jK f~wgKv t evRU wbqY, eq wnmve BZvw`i gvag eemvqi iZc~Y jvZ chv
wbqYg~jK eev Avivci wnmvewevbi f~wgKv LyeB iZc~Y|
(vi). gvwjKvbv ^v_ msiY f~wgKv t wnmvewevb GKwU Avw_K cwZi mvnvh eemvqi mwVK Z_ gvwjKvbv
KZci wbKU Dcvcbi gvag gvwjKvbv ^v_ msiY f~wgKv cvjb Ki _vK|

(3). wnmvewevb Kxfve cwZvbi wbqY Ges cwiPvjbvq mvnvh Ki?
GKwU cwZvbi wbqY I cwiPvjbvq wnmvewevbi fywgKvmg~n wbP AvjvPbv Kiv njv t
(i). Avw_K jb`b msNwUZ nIqvi mv_ mv_ wjwce Kiv nq, dj 100% Avw_K wbqY
cwZwZ nq|
(ii). LwZqvb Zwii gvag LvZIqvix wnmvei gvU cwigvY Rvbv hvq| dj wnmveKvj kl
cKZ LiPi mv_ evRUi Zzjbv Ki LiP wbqY Kiv me|
(iii). iIqvwgj cZi gvag wnmvei MvwYwZK Zv hvPvB Kiv hvq| dj mnRB fyj-wU
wbqY Kiv hvq|
(iv). mg^q `vwLjvi ga ev` cov wnmvemg~n Af y Kiv nq| dj Avw_K djvdj mwVKfve
wbYq Kiv hvq, hv weklY Ki eevcbvi `Zv wbqY Kiv hvq|
(v). Balance Sheet-Gi gvag Kvievii `vq Ges mw mwVK I h_vh_fve g~jvwqZ
nq| dj `vq I mw wbqwZ nq|

(4). wnmvewevb Functional Ges Operational msv w`b|
wnmvewevbi wqvg~jK (Functional) msv
wnmvewevb hLb Kvbv cwZvbi Avw_K jb`bjv wjwceKiY, kYxKiY, mswKiY, djvdj
(jvf/wZ) wbYq, Dc cZ, bM` cevn weeiYx cZ, eenviKvix`i wbKU Avw_K Z_ vcb Ges Avw_K
Aev weklYRwbZ Kvhvewji ga mxgve _vK ZLb ZvK wqvg~jK wnmvewevb ejv nq|
wnmvewevbi cwiPvjbvg~jK (Operational) msv
wnmvewevb hLb Kvbv cwZvbi bxwZ wbaviY, cwiPvjbv cYqb, evRU ZwiKiY, eq wbqY, Kgx`i KvRi
g~jvqb, fyj I RyqvPzwi cwZiva Ges Znweji Drm wbaviY I wbqY Kvhvewji ga mxgve _vK ZLb ZvK
cwiPvjbvg~jK wnmvewevb ejv nq|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 4

(5). Forensic wnmvewevb Kx? GB wnmvewevb wK evsjv`k cqvM Kiv hvq?
Forensic wnmvewevb
- wnmve mswk RwUjZv wbq hLb KvU Kvbv gvgjv nq ZLb KvU wnmvewelqK RwUjZv wbimbi Rb ` I
Awf wnmvewevbx wbqvM Ki Z` Kivi gvag cqvRbxq `wjj `veR msMn Kib| GB Z`
cwqvK Forensic Accounting ejv nq|
- G gvgjv mswk cwZvbi weMZ wnmvewelqK KgKv hvPvB Kiv nq| wnmve Am~Y _vKj mI
` I Awf wnmveiK ev wnmvewevbx viv wnmvem~Y Kiv nq|
- myZivs ejv hvq h, wnmvewelqK RwUjZv wbimbi Rb ` I Awf wnmvewevbxi Z_, Dcv I `vwjwjK
gZvgZ MnYK Forensic Accounting ej|
Forensic wnmvewevb I evsjv`k
- evsjv`k ewki fvM A_bwZK LvZ `ybxwZZ wbgwZ| miKvwi I emiKvwi me B KvwU KvwU UvKvi
`ybxwZ nQ| myZivs Forensic Accounting cqvMi gvag G `ybxwZ iva Kiv hZ cvi|
- Ze Forensic Accounting cqvMi c~e eq I DcKvi Zzjbv (Cost Benefit Comparison) Ki
`LZ ne Zv BwZevPK wKbv|

(6). wnmvewevbi mv_ Abvb welqi mKi Dci msc AvjvPbv Kib|
wnmvewevbi mv_ Abvb welqi mK
wnmvewevb wewQbfve Kvb KvR KiZ mg nq bv| GwU wewfb Drm _K wewfb welqi Dci Z_ msMn
Ki Ges wewbgq H mKj Drmg~nK cqvRbxq Z_ mieivn Ki| h me welqi m wnmvewevbi wbweo
mK iqQ Zv wbP AvjvPbv Kiv njv t
(i). wnmvewevb Ges A_bxwZ t
- A_bxwZ njv mxgve m`i Pvwn`v c~iY gvbyli AvPiY chvjvPbvKvix GKwU wevb| gvbyl wK
Dcvq A_ DcvRb I eq Ki, Zv-weZv Kvb Aevq wK AvPiY Ki BZvw` welq A_bxwZ
weklY Ki|
- Aciw`K wnmvewevb GB mKj Avq-eq msv jb`b A_i gvcKvwVZ wjwce Ki Ges
Zv-weZvi wmv MnYi Rb cvmwK Z_ mieivn Ki| myZivs wnmvewevb Ges A_bxwZ
GK Acii cwic~iK|
(ii). wnmvewevb Ges AvBbkv t
- `ki cPwjZ AvBb AbKvsk eemvq-evwYR wbqY Ki _vK| ZvB wnmvewevb Ges AvBbkv
cii mKhy `ywU welq|
- wnmveiK Ges wnmve KgKZvK evaZvg~jKfve Askx`vwi AvBb, Kvvwb AvBb, Ki AvBb, wk
AvBb, mgevq AvBb cfwZ mK aviYvi AwaKvix nZ nq| KviY mswk AvBbi weavb
Abyhvqx ^xKZ cwZZ cwZwU cwZvbi wnmveiY Kvh mv`b KiZ nq|
(iii). wnmvewevb Ges ivwevb t
- ivwevb ivi meii gvbyli mvweK KjvY mvabi c_ wb`kbv `vb Ki| GRb ivxq Avq-
eq, wewfb Dbqbg~jK KvRi eq, ivxq cK nZ Avqi mveZv BZvw` welqvw` ivwevb nZ
D~Z nq|
- cvi G mKj ivxq Avq-eqi Dchy wnmve-wbKvk msiY Kiv Ges GZ`&mK Z_vw`
mieivn Kiv wnmvewevbi KvR|
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 5
 (iv). wnmvewevb Ges cwimsLvb t
- AvaywbK eemvq cwimsLvb Ges wnmvewevbi ga Nwb mK iqQ|
- GB `yB welqi g~j Dk njv mswk MvwYwZK ivwkgvjvK mnReva I hywhy Ki weeiYx
AvKvi cwZvbi gvwjK, cwiPvjK Z_v mswk mKji eenvi DchvMx Ki cKvk Kiv| dj
cwiKbv cYqb Ges wmv MnY KvR mnR nq|
(v). wnmvewevb Ges eevcbv t
- Avw_K welq wmv MnYi Z_fvvi wnme eevcbvK m~Yic wnmvewevbi Dci wbfi
KiZ nq|
- wnmvewevb eevcKMYK eemvqi mwVK I Z_wfwK NUbv weklYi gvag mgqvwPZ wmv
wbZ Ges AwaK mydj jvfi Rb MnxZ wmvmg~nK KvhKix Kivi c`c MnY mvnvh Ki|
myZivs wnmvewevbi m mePq ewk mKh
y welq njv eevcbv|

(7). wnmve Z_i wewfb aibi eenviKvix Kviv? wnmve Z_i eenviKvixMY Z_mg~ni wK aibi
eenvi Kib Zv DjL Kib|
wnmve Z_i eenviKvixMY Z_mg~ni h aibi eenvi Kib Zvi GKwU ZvwjKv wbP `qv njv t
wnmve Z_ eenviKvix wnmve Z_ eenvii aib
(i). GKgvwjKvbv Kvievii gvwjK, Askx`vwi jvf ev wZ, Avw_K Aev, kqvi cwZ Avq cfwZ Rvbvi
Kvievii Askx`vi Ges h_g~jabx Rb|
Kvievii kqvinvviMY
(ii). eemvq cwiPvjbvi mv_ RwoZ ewMY eemvqi q-weq, gvU gybvdv, bxU gybvdv cfwZ
Rvbvi Rb|
(iii). Afixb I evwnK wbixK wnmvei mZZv hvPvB, mwi AwZ hvPvB cfwZi
Rb|
(iv). kwgK BDwbqb eZb I gRywi ew Ges evbvm-Gi Rb|
(v). mve wewbqvMKvixMY wewbqvM wmv MnY, jvfRbKZv, `vq cwikva gZv,
mQjZv hvPvB Kivi Rb|
(vi). AvqKi I fvU KZc AvqKi I fvU mwVKfve wbaviYi Rb|

(8). wnmvewevb Z_i AfixY eenviKvix K? wnmvewevb wKfve G`iK cvmwK Z_ mieivn
Ki?
wnmvewevb Z_i AfixY eenviKvix
- h c wbqwgZ ev AwbqwgZ wmv ev cwiKbv MnYi wnmvewevb Z_mg~n eenvi Ki _vKb
Zv`iK wnmvewevb Z_i AfixY eenviKvix ejv nq|
- wnmveZ_i AfixY eenviKvix`i mK wbP eYbv Kiv njv t
(i). gvwjK t GKwU cwZvbi gvwjK hnZz g~jab wewbqvM Ki _vKb mnZz cwZvbi gvMZ DbwZ mK
wbwZ nIqvi Rb wZwb wnmve Z_ eenvi Kib| wnmvewevb m`i Ici AwRZ Avq, g~jabi wbivcv,
cybtwewbqvM BZvw` mK Z_ mieivn Ki Ges fwelr Kgcv wbYq mvnvh Ki|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 6

 (ii). eevcKMY t Kvvwbi eevcKMY eemvi bxwZ wbaviY, cwiKbv cYqb, mg^q I hvMvhvMi
Rb Avw_K weeiYxmg~ni Z_vw` eenvi Ki _vKb|
(iii). AfixY wbixK t wnmvewefvM nZ c_Kfve wbhy KgPvix A_vr AfixY wbixK cwZwbqZ
Kvievii A_bwZK KgKv wbixv Kib| ZvivI cqvRb wnmve Z_ eenvi Ki _vK|
(iv). KgPvixe` t KgPvixe` KvRi wbivcv mK wbwZ nIqvi Rb cwZvbi wnmveweeiYxmg~n, Avw_K
Aevi MwZ-cKwZ Ges cwZvbi gybvdv ARb gZvi cwZ mRvM `w ivL|

(9). wnmvewevb Z_i ewnivMZ eenviKvix Kviv? Zviv wK Dk Bnv eenvi Kib?
wnmvewevb Z_i ewnivMZ eenviKvix t
- wnmvewevb Z_i ewnivMZ eenviKvix`i mK wbP AvjvPbv Kiv njv t
(i). mve wewbqvMKvix t wewbqvM KiZ BQzK Ggb wewbqvMKvixMY AekB wewbqvMi mve cwZvbi
wnmve Z_i wfwZ wmv bq| A_vr kqvi q wmv wbq _vK|
(ii). cvIbv`viMY t cwikvai gZv hvPvB KiB wewfb cwZvb avi cY wew Ki| gZv hvPvBqi
RbB wewfb cwZvbi wnmve Z_i Ici wbfi KiZ nq|
(iii). FY`vZv t wnmve Z_i mvnvh my`mn g~j A_ cwikvai gZv hvPvB KiB FY`vbKvix cwZvb FY w`q
_vK|
(iv). AvqKi I fvU KZc t Ki KZc cwZvbi Avq-eq weeiYx eenvi Ki D cwZvbi c`q Ki
wbaviY Ki _vK| GQvov q-weqi Dci wfw Ki g~j mshvRb Ki ev fvU wbaviY Ki _vK|
(v). fvv t cwZvbi Drcvw`Z cYi gvb Ges bvqmZ g~j wbaviY Kiv nqQ wKbv GRb fvv
mvaviYK wnmve Z_i Dci wbfi KiZ nq|
(vi). A_bwZK cwiKbvKvix t A_bxwZi wewfb w`K chvjvPbv I cwiKbv cYqbi Rb cwiKbvKvixMY
wnmveZ_ eenvi Ki _vKb|
(vii). MelKMY t MelKMY Zv`i MelYv Kvh wnmve Z_ eenvi Ki _vKb|
(viii). RbMY t Avcvgi RbmvaviY `ki eemv cwZvb wVKgZ cwiPvwjZ nQ wKbv Ges A` cwiPvjbvi
KviY `e g~j ew cvQ wKbv BZvw` welq mPZbZv ARb I miKvii Dci bwZK Pvc mwi Rb
wnmve Z_ eenvi Ki _vK|
(ix). Avw_K civgkK t Kvievi cwiPvjbv msv civgk I mev c`vb KiZ wnmve Z_ Avw_K civgkK`i
cPzi mvnvh Ki _vK|
(x). ewYK mwgwZ t `ki ewYK mwgwZ Dnvi m`m`i ^v_ mswk welq wmv MnYi wnmve Z_
eenvi Ki _vK|

(10). evwnK eenviKvixMYi ga (i).wewbqvMKvix Ges (ii).cvIbv`vi Avw_K wnmve Z_K Kxfve
eenvi Kib?
(i). wewbqvMKvix
- wewbqvMKvix ejZ Kvbv Askx`vix Kvievii Askx`vi nZ BQzK Kvbv ew ev Kvbv h_ g~jabx
Kvievii kqvi A_ wewbqvM AvMnx Kvbv ewK eySvq|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 7

 - Askx`vix Ges h_g~jabx Kvievi wewbqvM KiZ AvMnx Kvb wewbqvMKvix mswk cwZvbi wnmve Z_
eenvi Ki Dnvi jvf ARb gZv, ZvijZv, PjwZ Ges vqx `vq cwikva gZv cfwZ hvPvB Ki wbZ
cvi|
- wewbqvMKvixMY cwZvb A_ wewbqvMi c~e A_i wbivcv mK wbwZ nZ Pvq Ges mB m A_
wewbqvM Kiv jvfRbK wK bv m mK RvbZ Pvq| wnmve Z_ G iZc~Y gvag wnmve KvR Ki|
- ZvQvov Avw_K wnmve Z_mg~n hvPvB Ki wewbqvMKvixMY hw` gb Kib cwZvb A_ wewbqvM Kiv
jvfRbK ne Zvnj Zviv cybwewbqvMi wmv wbq _vKb|
(ii).cvIbv`vi
- whwb ev hviv Kvbv cwZvb avi cY ev mev mieivn Kib ZvK ev Zv`iK cvIbv`vi ejv nq|
- Avw_K wnmve Z_mg~n eenvi Ki cvIbv`viMY mswk cwZvbi `vq cwikvai gZv AvQ wK bv Zv
hvPvB KiZ cvib|
- myZivs Kvbv cwZvbi Avw_K wnmve Z_mg~n hvPvB Ki cvIbv`viMY D cwZvbK FY `Iqv ev bv
`Iqvi evcvi wmv MnY Ki _vKb|

(11). wnmvewevb Z_i YMZ ewkjv Kx Kx?
wnmvewevb Z_i YMZ ewk t
- wnmvewevb Z_i `yB aibi YevPK ewk _vKv cqvRb| h_v t
(a). cv_wgK Yvewj;
(b). gvawgK ev wZxq chvqi Yvewj;
(a). cv_wgK Yvewj t wnmve Z_i cv_wgK Yvewj wbgic t
(i). cvmwKZv t G Z_i c~evfvm g~j, djveZb g~j Ges mgqvchvwMZv _vKZ ne|
(ii). wbfihvMZv t Z_mg~n wbfihvM nZ nj cgvYhvMZv, wekfve Dcvcb Ges
wbicZv-G ewkjv _vKZ ne|

(b). gvawgK Yvewj t wnmve Z_i gvawgK ev wZxq chvqi Yvewj wbgic t
(i). ZzjbvhvM t wnmve Z_mg~n Ggb nIqv DwPZ hvZ GKB RvZxq Ab cwZvbi mv_ Zzjbv
Kiv hvq|
(ii). mvgmZv t wnmve Z_ Ggbfve Dcvcb KiZ ne hvZ c~ei Z_i mv_ mvgm _vK|

(12). wnmvewevb Z_i Comparability Ges Consistency Gi ga cv_K Kib|
wnmvewevb Z_i Comparability Ges Consistency-Gi ga cv_Kmg~n
wnmvewevb Z_i Comparability wnmvewevb Z_i Consistency

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 8

 wnmvewevb Z_i Comparability wnmvewevb Z_i Consistency
(i). wnmve c` Z_ wewfb wnmveKvji ga Zzjbxq (i). wnmvewevb Z_i Consistency ejZ
nZ nq| A_vr, wnmve Z_jv hvZ GK eQii eySvq h wnmveiYi Kvbv bxwZ GKevi
mv_ Ab eQii Zzjbv Kiv hvq mfve cwiekb MnxZ nj Zv cwZeQi evi evi AbymiY
KiZ nq| GZ jb`bi mvgmZv iwZ nq Kiv DwPZ| hgb- gRy`cY g~jvqb
Ges eemvwqK wmv MnY meci nq| GKB FIFO cwZ AbymiY Kiv nj cieZx
wnmvewevb Z_i Comparability ej| wnmveKvjI GKB cwZ AbymiY Kiv
AvekK|
(ii). Comparability wbfi Ki Consistency-Gi (ii). Consistency eRvq _vKj Z_jvi
Dci| myZivs c_g Consistency Ges ci Comparability ew cvq|
Comparability Avm|
(iii). Comparability bxwZ Ab Kvb bxwZi Dci (iii). Consistency bxwZ wnmvewevbi wewfb
wbfi Ki bv | bxwZi Dci wbfikxj|
(iv). wnmvewevbi Avw_K Z_jvi Zzjbvg~jK wP (iv). wnmvewevbi wewfb Z_jv mwZc~Y
`Lvi Rb Comparability bxwZ gb Pjv nq| ivLvi Rb Consistency bxwZ gb Pjv
nq|
(v). Comparability bxwZ wnmvewevbi wewfb wbqg (v). Consistency bxwZ Abyhvqx hw` bZzb
ev bxwZi cwieZbi mv_ mKh y bvI nZ wbqg Avw_K weeiYx Zwi Kiv nq Zvnj
cvi| AekB weeiYxi ga ev wbP GKwU
msw evLv DjL KiZ nq|

(13). wnmvewevb Z_i cvmwKZv Ges wbfiZvi ga cv_K Kib|
wnmvewevb Z_i cvmwKZv (Relevance)
- wnmvewevbi Z_ hw` wmv MnYi Rb wfbZv Avb Zvnj wnmvewevbi H Z_ ne cvmwK|
- wnmvewevb Z_ cvmwK nIqvi Rb AekB wbgi ewkjv _vKZ ne t
(i). wnmvewevb Z_i djveZb g~j _vKZ ne;
(ii). wnmvewevb Z_K AekB mgqvchvMx nZ ne;
wnmvewevb Z_i wbfiZv/wbfihvMZv (Reliability)
- wnmvewevb Z_ wbfihvM ne ZLwb hLb wnmvewevbi djvdj cgvYhvM Ges Z_i Dcvcbv
wekvmhvM nq|
- wnmvewevb Z_ wbfihvM nIqvi Rb AekB wbgi ewkjv _vKZ ne
(i). cgvY hvMZv;
(ii). DcvcbMZ wekvmhvMZv;
(iii). wbicZv;

(14). msv w`b t (i). m`, (ii). `vq, (iii). BKzBwU, (iv). gvwjKvbv ^Z|
(i). m` (Assets)
- h mg jb`bi wqvKvj ev djvdj Kvievi GKvwaK ev AbK eQi ai _vK ZvK m` ejv nq|
- Kvievi cwiPvjbvi Rb `yaibi m` Kvievi _vK| h_v t
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 9
 (i). vqx m` t hgb - Rwg, hcvwZ, `vjvb, Avmevec BZvw`;
(ii). PjwZ m` t hgb - cvc bvU, gRyZ cY, Kvbv jvfRbK LvZ wewbqvM BZvw`;
- GQvovI Akbxq mw AvQ, hgb - mybvg|
(ii). `vq (Liabilities)
- Kvievii wbKU ZZxq ci `vwe ev AwaKviK `vq ej| myZivs `vq ejZ g~jZ ewn`vqK eySvq|
- `vq mvaviYZ `yaibi nq _vK t
(i). `xNgqv`x `vq t hgb - evsK jvb, FYc, c`q bvU BZvw`;
(ii). PjwZ `vq t hgb - c`q wej, c`q LiP, evsK RgvwZwi BZvw`;
(iii). BKzBwU (Equity)
- h_ g~jabx Kvievii kqvinvvi`i cwikvwaZ A_K BKzBwU ejv nq|
- D`vniY^ic t 100 UvKv g~ji 1000 kqvii 50 UvKv cwikvwaZ nj DnvK BKzBwU ej|
(iv). gvwjKvbv ^Z
- GK gvwjKvbv Kvievii gvwjKi g~jabKB gvwjKvbv ^Z ej|
- wnmveKvj kl gvwjKvbv ^Z wbgic wbYq Kiv nq t
cviwK g~jab + wbU jvf + AwZwi g~jab - Dvjb
- wbU jvf bv nq jvKmvb nj Zv ev` hve|

(15). Uvgjvi msv w`b : (i). eq, (ii). wZ, (iii). Avq, (iv). jvf|
(i). eq (Expenses)
- wnmveKvji Avq ARb Kivi Rb H wnmveKvji ga m` ev wewea mevi eeZ AskKB eq ev LiP
bvg AwfwnZ Kiv nq|
- gybvdv ev bxU gybvdv ARb Kivi Rb G LiP AvewkK| myZivs ejv hvq h, Avq ARb KiZ h LiP nq
ZvB eq|
(ii). wZ (Losses)
wbqwgZ LiP Ges gvwjKi cwZ eb Qvov Abvb AcZvwkZ NUbv ev Abvb AvbylwK Drm ev AwbqwgZ
NUbv _K m LiP viv gvwjKvbv mvi nvm NUj ZvK wZ ejv nq|
(iii). Avq (Revenue)
- cY ev mevi wewbgq cv ev cve m`i Avtcevn ev ewB nQ Avq|
- Avq AekB `vqgy nZ ne| AZvr cv myweavi wewbgq Kvb `vq mw ne bv|
(iv). jvf (Gains)
ivR^ Avq ev gvwjKi wewbqvM Qvov Abvb AcZvwkZ NUbv ev Abvb AwbqwgZ NUbv _K m gybvdv viv
gvwjKvbv mvi ew NUj ZvK jvf ejv nq|

(16). wnmvewevbi bxwZgvjv msc AvjvPbv Kib|
wnmvewevbi bxwZgvjv t
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 10
 - cwZvbi wnmvei eBZ jb`bjv wKfve wnmvefy Kiv ne Ges wnmve cwZe`b wKfve DcvwcZ
ne Zv h bxwZgvjvi gvag wbavwiZ nq ZvK wnmvewevbi bxwZgvjv ej|
- wbg wnmvewevbi PviwU bxwZ msc AvjvPbv Kiv njv t
(i). qg~j bxwZ ev AZxZ g~j bxwZ
GB bxwZ Abymvi eemvq cwZvbi Kvbv mw h g~j q Kiv nq H g~jB wnmvei eBZ
wjwce Kiv nq Ges H mw wbtkl bv nIqv ch qg~j Abymvi Dc `Lvbv nq|
(ii). Avq kbvKiY bxwZ
GB bxwZ Abymvi h Avw_K eQi Avq AwRZ njv H Avw_K eQi H AvqK wnmvefy KiZ ne|
G bxwZi wKQz ewZg AvQ Ges eve cqvM Kiv KwVb|
(iii). mg^q bxwZ
GLvb mg^q ejZ Avqi wecixZ eq mg^qK bxwZ wnmve eySvbv nqQ| A_vr Avq ARbi
Rb h eqwU mswk _vK mB eqwU ZLbB wnmvefy Kiv ne hLb H eqi mv_ mswk AvqwU
wnmvefy Kiv nq|
(iv). c~Y cKvki bxwZ
Z_ eenviKvixMYi weePbvq Avme Ggb mKj Z_ Avw_K weeiYx ev Avw_K cwZe`b cKvk
KiZ ne|

(17). wnmvewevbi mvgmZv bxwZi (Consistency Principle) cqvRbxqZv evLv Kib|
wnmvewevbi mvgmZv bxwZi (Consistency Principle) cqvRbxqZv t
- wnmvewevbi mvgmZv bxwZi g~jK_v njv, wnmveiYi wewfb eQii GKB bxwZi AbymiY Kiv
DwPZ|
- KviY Kvvwbi wewfb eQii jvf-wZ Zzjbv Ki wmv bqvi cqvRb AvQ| hw` wefb eQi wewfb
bxwZ MnY Kiv nq Zvnj GK eQii Avw_K djvdji mv_ Ab eQii Avw_K djvdji mvgm _vKe
bv|
- dj Zzjbvg~jK wmvI mwVK ne bv| hgb- GK eQi hw` gRyZ cYi qg~j c`kb Kiv nq Ges cii
eQi hw` weqg~j ev evRvi g~j c`kb Kiv nq Zvnj jvf ev wZ wbYq Mowgj `Lv w`e| ZvB wnmve
iYveYi GKB bxwZ AbymiY Kiv DwPZ|
- Ze G aviYv cvlY Kiv DwPZ bq h, Kvb wbqg GKevi Pvjy Kij Zv Avi cwieZb Kiv hve bv|
cwiewZZ Aev weePbv Ki hw` `Lv hvq h, wbqg wKQz cwieZb Kij AviI DbZgvbi djvdj jvf Kiv
hve m AekB bxwZi cwieZb Kiv hve|

(18). eqbxwZ, ivR^ bxwZ I wgjKiY bxwZ evLv Kib|
eq bxwZ
- G bxwZi g~j ee njv mwmg~nK D mw ARb c` A_ A_vr qg~j wjwce KiZ ne|
cieZxZ evRvi g~j hvB nvK bv Kb vqx mw AekB qg~ji wfwZ g~jvqb KiZ ne|
- PjwZ mwi Avqyvj mevP GK eQi nIqvq Gi g~jvqb G bxwZ chvR bq|
- weklfve DjL h, qg~j bxwZ PjwZ mwi aygv wjwceKiYi mgq chvR Ges vqx
mwi memgq chvR|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 11

 ivR^ bxwZ
- cY q I weqi gvag Avqi m~cvZ NU| G bxwZ cwZvbi jvf-wZ wbicYi AwaK eeZ
nq|
- ivR^ bxwZZ Kvb AvqK KLb Avq wnme wjwce KiZ ne Zv wbaviY Kiv nq|
- G bxwZ Abyhvqx hLb Zvi wbKU cYi gvwjKvbvm nvwiZ nq ev Kvb mev c`vb mb nq Ges Zvi
dj Zv ev mev MnYKvixi wbKU nZ A_ cvIqvi ev Av`vqi AwaKvi mw nq ZLb Zv wjwce Kiv
nq|
- ivR^ ^xKwZ bxwZi cwZcv` welq nQ, Kwgkb AwRZ nqQ wK cvIqv hvq wb, wewbqvMi eKqv my`,
eKqv Dc-fvov BZvw`K Avq wnme wjwce KiZ ne hw`I bM` A_ cvIqv hvqwb|
wgjKiY bxwZ
- wgjKiY bxwZi A_ njv Avqi mv_ eqi mshvMmvab|
- G bxwZ Abyhvqx GKwU wbw` wnmveKvji ga cv I cvc gybvdv RvZxq Avqmg~n nZ H wbw`
wnmveKvji ga c` I c`q mKj gybvdv RvZxq LiPmg~n ev` w`q eemvwqK jvf ev wZ wbYq Kiv
nq|
- G bxwZZ aygv PjwZ wnmveKvji cv I cvc gybvdv RvZxq Avqi mv_ D PjwZ wnmveKvji c` I
c`q gybvdv RvZxq LiPi mshvM mvab Kiv nq| Hme Avq-eqi c~eeZx wnmveKvji mshvM mvab ne
bv|

(19). GAAP Ges Cost Principle evLv Kib|
GAAP t
- h wbqg ev aviYv wnmveiYi mKji wbKU MnYhvM nq _vK ZvK meRb ^xKZ wnmvewevb
bxwZgvjv ev Generally Accepted Accounting Principles, msc GAAP ej|
- A_vr, GAAP njv Hme bxwZgvjv, hv wnmvewevb Kkj wbevPb Ges Dg wnmvewevb PPv wnme
weewPZ cwZZ Avw_K weeiYxmg~n Zwii wnmvewevb ckvK wb`kbv `q|
- GAAP-Gi ewk wbgic t
(i). GAAP mKji wbKU MnYhvM Ges mZ cgvwYZ|
(ii). Gi bxwZgvjvmg~n ewMZ Kvhvfvm, ivxq AvBb Ges Av`vjZi ivq viv MwVZ nqQ|
(iii). cZK wnmve eenviKvixMYK GB bxwZgvjv AbymiY Ki Avw_K cwZe`b cZ KiZ nq|
(iv). GB bxwZ AbymiY Ki Avw_K cwZe`b cZ Kij Zv mwVK nq|
Cost Principle (eq bxwZ) t
- GB bxwZ Abyhvqx eemvq cwZvb h mKj cY I mev q Ki mjv qg~j wnmve eBZ `Lvbv nq
Ges GB cY ev mevi DchvM kl bv nIqv ch Zv qg~j AbymviB Avw_K weeiYxZ `LvZ ne|
- D`vniY^ic, Kvb cwZvb eemvwqK Kvhg cwiPvjbv Kivi Rb 1 KvwU UvKvq GKL Rwg q Kij|
G wnmve eBZ RwgwUi g~j 1 KvwU UvKvB wjwce KiZ ne| hw` evRvi g~j cwieZb nq ZvnjI
Zv 1 KvwU UvKv `LvZ ne| hw` 10 eQi ci H Rwgi g~j ew cq AviI 10 Y nq Zvnj 10 eQi ci
qg~j Abyhvqx GB Rwgi g~j Dc 1 KvwU UvKvB c`kb KiZ ne| `vqi I GKB bxwZ
AbymiY KiZ ne|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 12
(20). Going Concern Assumption Kx? Ggb GKUv cwiwwZ eYbv Kib hLvb Going Concern
Assumption cqvM nq bv|
Going Concern Assumption (Pjgvb cwZvb aviYv) t
- Kvievwi cwZvbwU Abvw`Kvj ch avivevwnKfve PjZ _vKe G aviYvi ekeZx nqB Dc Ges jvf-
wZ wnmve Zwi Kiv nq|
- gb Kiv nq h, AvcvZZ KvieviwUK wejvc mvabi BQv bB A_vr A`~i fwelZI KvieviwUi ^vfvweK
KvhKjvcmn Pjgvb AwZ eRvq ivLe|
- G aviYvi djvdj wbgic t
(i). wewfb eqjvK `xNgqvw` ev g~jab RvZxq Ges PjwZ eQi mgvc ev gybvdv RvZxq kYxZ
wef Ki c_gv eqjvK Dc Ges klv eqjvK jvf-wZ wnmve `Lvbv nq|
(ii). wi mwi g~jjvK Zv`i qg~j ev` AePq ai Dc `Lvbv nq| Zv`i evRvi `vg
ev eZgvb evaZvg~jKfve weq Kij h g~j cvIqv hZ, ZvK wnmve aiv nq bv|
(iii). wi m`i AePq avhi Zv`i evRvi g~jK wfw bv ai KvhKix RxebKvjK wfw aiv
nq|
(iv). AwMg c` LiPK mw MY Kiv nq hw`I Zv`i Kvbv Av`vq g~j bB|
(v). PjwZ m`mg~n qg~j Ges Av`vqhvM g~ji ga wbgZi A c`wkZ nq|

hLvb Going Concern Assumption cqvM nq bv t

- hw` Ggb GKwU cwiwwZ Kbv Kiv hvq h eemvq cwZvbwU mvgbi eQi e nq hve, Zvnj h mKj
LiP cwZ eQi Aejvcb Kiv nZv H mKj LiPi Aewk m~Y Ask H GK eQii LiP wnme MY Ki
g~j wnmve `LvZ ne|
- Gic `yB aibi wnmvei dj eemvq cwZvbi Avw_K djvdj wfb iKg ne|

(21). wnmvewevbi Matching Principle-Gi KviY Adjusting Entry-Gi cqvRb nq - evLv
Kib|
wnmvewevbi Matching Principle-Gi KviY Adjusting Entry-Gi cqvRb nq| wbP Gi KviYjv
evLv Kiv njv t
(i). Kvbv wnmveKvj LiP eKqv iqQ A_vr LiP `qv nqwb wK Zv H wnmveKvji LiP| ZvB
Avqi wecixZ LiP Matching Kivi Rb Adjusting Entry w`Z nq|
(ii). Kvbv wnmveKvj LiP AwMg c`vb Kiv nj H AwMg LiPi AskUzKz H wnmveKvj mswk bq
weavq Matching Kivi Rb Adjusting Entry w`Z nq|
(iii). Kvbv wnmveKvji evwnii mgqi Avq cv nj bxU Avq wbYq Kivi Rb wnmveKvji evwnii
Avq ev` w`Z nq| A_vr Matching Kivi Rb Adjusting Entry w`Z nq|
(iv). Kvbv wnmveKvj Avq eKqv _vKj H wnmveKvji mwVK Avq wbYq Kivi Rb H eKqv AvqK
wnmvefy KiZ nq| A_vr Matching Kivi Rb Adjusting Entry w`Z nq|
(v). mwVK Avq wbYqi Rb mKj qi eq wnmvefy bv Ki mgvcbx gRy` cYi eq ev` `qv nq|
A_vr aygv wewZ cYi eq aiv nq| GI Matching Principle-Gi Rb Adjusting
Entry w`Z nq|
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 13

(22). wnmvewevbi bxwZjvi evavmg~n/wnmvewevbi mxgveZvjv weeZ Kib|
wnmvewevbi mxgveZv/bxwZjvi evavmg~n t
- h aviYvjv wnmvewevbi bxwZi cqvMK cfvweZ Ki Zv`iK wnmvewevbi mxgveZv ejv nq|
- wnmvewevbi PviwU mxgveZv mK wbP AvjvPbv Kiv njv t
(i). eq-myweav mK mxgveZv t wnmve Z_ cwiekb KiZ GKw`K hgb eq nq Zgwb D
Z_ nZ myweavI cvIqv hvq| eqi Zzjbvq myweav ewk nj eenviKvix`i wbKU Zv MnYhvM
nq| cvi, eqi Zzjbvq myweav Kg nj Zv eenviKvix`i wbKU eRbxq nq| myZivs
eemvwqK ^v_ Azb ivLZ Ges Z_ cKvk KiZ fvimvg eRvq ivLZ ne|
(ii). ewbZvi mxgveZv t GKwU wnmveLvZ ev `dvK Avw_K weeiYxZ KZUzKz iZ mnKvi
`LvZ ne Zv ewbZvi g~j welq| cvmwK I AcvmwK welq Af y KiY wnmveiKK
cvi`kx nZ nq|
(iii). wk eenvi mxgveZv t Kvievii wewfbZvi KviY wekl Ki mev, ij, evsK, exgv cfwZ
wnmvebxwZ PPv I cqvM wKQz wKQz welq Dcv Kiv nq A_vr Gme wekl wnmve
Abygv`b Kiv nq ej wnmvewevbi gwjK bxwZi cqvM DcwZ nq|
(iv). iYkxjZvi mxgveZv t eemv RMZ AwbqZvi KviY c~e nZ mve jvKmvbi Rb
mveavbZv Aej^b KivK iYkxjZv ej| G mxgveZv Abyhvqx mve mKj cKvi wZ I
eqK wnmvefy Kiv nq|

(23). wnmveKvji iZ evLv Kib|

wnmveKvji iZ t
- wnmveKvji cavb Dk njv cwZvbi m mKhy wewfb ci cqvRb Abyhvqx q wnmveKvj
cwZvbi Avw_K jb`bjvi bxU dj A_vr jvf I wZ Ges H wnmveKvji kl w`b cwZvbi Avw_K
Aev A_vr mw I `vqi cwigvY wbaviY Kiv|
- ZvQvov wbgwjwLZ Kvh wnmveKvj aviYv wekl cqvRb t
(i). Avq I eqjvK g~jabx LvZ Ges iwfwbD LvZ wefvRb Kiv|
(ii). Avq I eqjvK eZgvb wnmveKvj Ges fwelr wnmveKvji ga wefvRb Kiv|
(iii). iwfwbD mwi mwVK mgqKvj wbaviY Kiv|
(iv). PjwZ wnmveKvji AwZevwnZ eqmg~nK mswk iwfwbD -Gi mv_ mwVKfve mg^q Kiv|
(v). wejw^ZKiY Ges g~jZexKiY msv aviYv mwVKfve cqvM Kiv|

(24). g~jab RvZxq eq Ges gybvdv RvZxq eqi ga cv_K Kx?
g~jab RvZxq eq Ges gybvdv RvZxq eqi ga cv_Kmg~n t
g~jab RvZxq eq gybvdv RvZxq eq
(a). mw ARbi Rb h eq nq ZvK (a). gybvdv ARbi Dk h eq nq ZvK gybvdv RvZxq
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 14
 g~jab RvZxq eq ejv nq| eq ejv nq|
(b). G eq GKKvjxb c` nq| (b). G eq evievi c` nq|
(c). Gi eq eo Ai, wK msLvq Kg nq (c). GZ eqi cwigvY Kg nq, wK msLvq AbK ewk|
_vK|
(d). Gi wewbgq mw AwRZ nq| (d). Gi wewbgq mw AwRZ nq bv|
(e). g~jab RvZxq eqi D`vniY njv- (e). gybvdv RvZxq eqi D`vniY njv- eZb, fvov, c`
Avmevec, `vjvbKvVv, hcvwZ BZvw`| evv BZvw`|
(f). Dc mw wnmve `Lvbv nq| (f). Dc gybvdv msv wnmve `Lvbv nq|
(g). GwU Drcv`b eq nvm mnvqZv Ki| (g). GwU Drcv`b eq ew Ki|
(h). GwU axi axi qcv nq| (h). GwU wnmve eQiB wbskl nq hvq|

(25). bwZKZvi msv w`b| Kb bwZKZv eemvq AZ iZc~Y?
bwZKZv
- BsiwR Ethics ki evsjv AvwfavwbK A_ njv bwZKZv| mvaviY A_, bwZKZv kwUi viv evSvq
bvq-Abvq wePvi msv bxwZ ev g~jeva|
- A_vr bwZKZv Ggb KZKjv bxwZ ev g~jevai mgw hv Kvb ew ev Mvxi AvPiYK wbqY Ki|
- bwZK g~jeva ew ev MvxK bvq-Abvq, fvjv-g` wePvi Ki eenvwiK mr AvPiY ce
Ki|

wnmvewevb Ges bwZKZv

- wnmvewevbi Dkvewj mdj Kivi Rb h mKj gwjK aviYvmg~n wnmve cwqvq cqvM Kiv nq ZvB
wnmvewevbi bwZKZv|
- wnmvewevbi bwZKZv h mKj welqi m RwoZ wbP mjv AvjvPbv Kiv njv t
(i). agxq Abykvmb t mwKZvi m m`i h_vh_ eenvi I Avw_K KgKvi wnmve ivLv agxq
KZe| Avi wnmvewevb Zv cvjb AbyciYv `q|
(ii). bwZK Pwi MVb t h_v_ Kvh mv`b Kiv GKRb ewi ev `ji bwZK Pwii cKvk, Avi
wnmve mPZbZv G Pwi MVb weklfve mnvqZv Ki|
(iii). AcPq iva t Avq eyS eq Kiv- G g~jevaK wnmvewevb mdjZv w`qQ|
(iv). AvZwekvm I AvZmPZbZv t wnmve mPZbZv gvbylK AvZwekvmx I AvZwbfikxj KiZ
mnvqZv Ki|
(v). FY cwikva DyKiY t wnmvewevb FY MnY I cwikvai Aev vcb mnvqZv Ki, dj
FY MnY I cwikva Kiv mnR nq|
(vi). Aciva I `ybxwZ nvm t wbixv wnmvewevb Aciva I `ybxwZ wPwZ KiZ mnvqZv Ki|
- AZGe, wnmvewevb ew, mvgvwRK I agxq bwZKZv mwZ mnvqZv Ki|

(26). Avw_K weeiYx I Avw_K weeiYx wek- lY ejZ Kx eySvq? Avw_K weeiYx wek- lYi Dkmg~n
AvjvPbv Kib|
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 15
 Avw_K weeiYx
- Kvievi cwZvbi cwiPvjbvi mv_ RwoZ ewMY D Kvievii mv_ mswk wewfb Z_ eenviKvix`i
mw jvfi Dk wnmvemsv h weeiYx Zwi Kib ZvK Avw_K weeiYx ejv nq|
- Abfve ejv hvq, wevbmZ Dcvq cqvRbxq AvBbMZ wewaweavb gb miKvwi wewfb wbqvgK msv I
eenviKvix`i egyLx cqvRbxqZvi w`K j iL Kvievii h wnmve ev weeiYx cZ Kiv nq ZvK
Avw_K weeiYx ej|
Avw_K weeiYx weklb
- Avw_K weeiYx weklY ejZ Avw_K weeiYxjvi ga mwbewkZ Avw_K Z_i weZfve mgvjvPbv
mnKvi cixv Kivi cwqvK evSvq|
- myZivs Avw_K weeiYx weklYi A_ njv Dc I Avqi weeiYxZ mwbewkZ Z_i Ggbfve eenvi
Kiv hvZ wbw` cwZvbi gybvdv ARbi gZv I Avw_K Aevi cwic~Y wP cvIqv hvq|
- Abfve ejv hvq, Avq weeiYx (q-weq I jvf-wZ wnmve) Ges Dci AwbwnZ Z_
eenviKvix`i cqvRb Abyhvqx Dcvcb KivKB Avw_K weeiYx weklY ej|
Avw_K weeiYx weklbi Dkmg~n
Avw_K weeiYx weklYi g~j Dkjv wbgic t
(i). eemvqi ^gqv`x FY MnY gZv Z_v Zvij KvVvgv mK AewnZ Kiv|
(ii). cwZvbi jvf-wZ ARb gZv chvjvPbv Kiv|
(iii). eemvq cwZvbi `xNgqv`x Avw_K mQjZv mK aviYv cvIqv hvq|
(iv). cwZvbi m`i menvi I Kvg eenvi mK weklY Kiv|
(v). cwZvbi g Dbqb, AMMwZ, cwZhvMx`i Aevbi mv_ wbR`i Aevbi Zzjbvg~jK weklY
Kiv|
(vi). kqvi cwZ DcvRb nvi, kqvii evRvi g~j, wewbqvMKvix`i mw, jvfRbK wewbqvM cwiek
BZvw`i AvjvK cwZvbi mvweK Aev g~jvqb Kiv|
(vii). cwieZbkxj Aevi mv_ eevcbvi mvgm eRvq ivLvi gZv wePvi Kiv|

(27). mgvivj I Dj^ wek- lY ejZ Kx eySvq? G`i ga cv_K wjLyb|
mgvivj ev Abyf~wgK weklY
- hLb ek KqK eQii Avw_K weeiYxK cvkvcvwk iL weklY Kiv nq ZLb ZvK mgvivj
weklY ev Horizontal Analysis ej| G weklYK ceYZv weklYI ejv nq|
- g~jZ G weklY AZxZ Kvb GK eQii Avw_K weeiYxK base ai cwZwU AvBUgi nvm-ewi
kZKiv nvi wbaviY Kiv nq| G KviY weklYK MwZkxj weklYI ejv nq|
PjwZ eQii cwigvY wfw eQii cwigvY
- cwieZbi kZKiv nvi = 100 %
wfw eQii cwigvY
LvovLvwo ev Dj^ weklY

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 16

 - h weklY aygv GKwU wbw` eQii Avw_K weeiYxmg~n weklY Kiv nq ZvK Dj^ weklY ev
Vertical Analysis ej| G weklYK mgAvKvi Avw_K weeiYx KkjI ejv nq|
- g~jZ G weklY Avw_K weeiYxi GKwU wbw` ZvwiLi Zvrchc~Y AvBUgK wfw ai Abvb
AvBUgK Gi mv_ Zzjbv Kiv nq|

Avq weeiYxi cwZwU

AvBUg
K . Avq weeiYxi cwZwU
AvBUgi kZKiv nvi = 100 %
bxU weq
L . e vj kxUi cwZwU
m w AvBUgi kZKiv nvi
e vj kxUi cwZwU
m w AvBUg
= 100 %
gvU m w
M . e vj kxUi cwZwU
` vq AvBUgi kZKiv nvi
e vj kxUi cwZwU
` vq AvBUg ev BKBzwU AvBUg
= 100 %
gvU ` vq Ges kqvi nvvi BKzBwU

mgvivj Ges Dj^ weklYi ga cv_Kmg~n t

mgvivj ev Abyf~wgK weklY Dj^ ev LvovLvwo weklY
(a). Avw_K weeiYxi h weklY cwZvbi (a). Avw_K weeiYxi h weklY cwZvbi Kvb
GKvwaK eQii Avw_K weeiYxmg~nK GK eQii Avw_K weeiYxmg~nK KvR
KvR jvMvbv nq ZvK mgvivj ev jvMvbv nq ZvK Dj^ ev LvovLvwo weklY
Abyf~wgK weklY ej| ej|
(b). Zzjbvg~jK Avw_K weeiYx Zwi KivB G (b). GKwU wbw` eQii cwZ mvweK
weklYi g~j Dk| weeiYxmg~ni AbycvZ weklY KivB G
weklYi g~j Dk|
(c). G weklY wewfb eQiwfwK I Zzjbvg~jK (c). G weklY GKwU wbw` eQii gaB mxgve
ej GK MwZkxj weklY ej| ej GK wi weklY ej|
(d). G weklYi gvag wewfb eQii Avw_K (d). G weklYi gvag wewfb eQii Avw_K
Aev I Avw_K djvdji Zzjbv Kiv hvq| Aev I Avw_K djvdji Zzjbv Kiv hvq bv|
(e). `xNgqv`x SuvK weklY I cwiKbv (e). `xNgqv`x SuvK weklY I cwiKbv cYqYi
cYqYi G weklY LyeB DchvMx| G cwZ eenvi Kiv nq bv|

(28). AbycvZ wek- lY Kx? AbycvZ wek- lYi iZ ev Dkmg~n I mxgveZv Kx Kx?
AbycvZ weklY
- AbycvZ weklY njv Ggb GKwU MvwYwZK mK wbYqi Kkj hvi gvag GKwU eemvqi Avw_K ivwk ev
Dcvmg~n Ab GKwU cwZvbi ev wewfb eQii ev wki Av`kgvbi mv_ Zzjbv Kiv hvq|
- cwZvbi GKwU ivwki gvbi mv_ AviKwU ivwki gvbi h MvwYwZK mK ev Zv`i gaKvi AvbycvwZK
mK _vK Zv AbycvZ weklYi gvag wbYq Kiv nq|
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 17
 - AbycvZ weklYi AbycvZ gvb Av`k gvbi mv_ ev wk AewZ Abvb mgRvZxq eemvqi AbycvZi
mv_ Zzjbv Kiv nq Ges Gi gvag eemvqi `Zv cwigvc Kiv nq|
AbycvZ weklYi iZ
- Avw_K weklYi mevcv iZc~Y, ej eeZ I djcm~ weklY njv AbycvZ weklY| Avw_K
weklKMY cwZvbi `Zv, eq msKvPb I gybvdv nvii ewi aviv wVK ivLv cfwZi g~jvqbi Rb
AbycvZ weklYi mnvqZv wbq _vK|
- wbP AbycvZ weklYi Dkmg~n AvjvPbv Kiv njv t
(i). Zvij t Kvb cwZvbi Zvij Aev weklYi Rb Current Ratio Ges Acid Test Ratio
weklY mevwaK Rbwcq|
(ii). mvg_ t AbycvZ weklYi gvag GKwU cwZvb `xNgqv` FY cwikva Kivi mvg_ ivL wKbv Zv
hvPvB Kiv hvq|
(iii). eevcbvi `Zv t eevcbv KZ `Zvi mv_ eemvq cwiPvjbv KiQ A_vr eemvqi m` KZ
KvhKifve eenvi KiZ cviQ Zv Rvbv me nq wewfb AbycvZ, hgb- Turn Over Ratio,
Expense Ratio, Activity Ratio weklYi gvag|
(iv). gybvdv ARb t eemvqi gybvdv cwigvc Kivi Rb Gross Profit Ratio, Net Profit Ratio,
Return on Investment Ges Return on Equity AbycvZ eeZ nq|
(v). mvaviY ceYZv weklY t cwZvbi MwZ-cKwZ ev mvaviY ceYZv wbYq AbycvZ weklY mvnvh Ki
_vK|
AbycvZ weklYi mxgveZv t wbP AbycvZ weklYi mxgveZvmg~n AvjvPbv Kiv njv t
(i). Av`kgvb t AbycvZ weklYi g~j ev AbZg RwUjZv njv Av`k gvb wVK Kiv|
(ii). ewea eemv t en`vKvi cwZvb ay GKwU jvBbi eemv bv Ki wewfb cKvi eemv Ki _vK|
dj mswk eemv cwZvbwU Kvb wki Af
y Zv wVK Kiv RwUj welq nq `uvovq|
(iii). wnmvewevb cwZi eenvi t wewfb cwZvb wnmvewevb cwZi eenvi GKfve Ki bv| dj
GK cwZvbi mv_ Ab cwZvbK Zzjbv Kiv AbKUv A_nxb nq co|
(iv). AbycvZ wi t AbycvZ GKwU wi cwigvcK| Kvb wi cwigvcK fwelZi ceYZv mwVKfve wbYq
KiZ cvi bv|
(v). wki mvaviY nvi t D mvaviY Mo nvi AbKUv AbygvbwfwK| Kvvwb G ay
cwZhvMx`i AbycvZ w`Z cvi Ab`i AbycvZ weePbvq bvI AvbZ cvi|

(29). GKwU eemvqi Zvij ejZ Kx evSb? GKwU dvgi Zvij Kxfve wbaviY Kiv hvq?
Zviji msv
- eemvq cwZvbi PjwZ `vq cwikvai gZvK Zvij ejv nq| GB Zvij eemvq cwZvbi Rb LyeB
iZc~Y welq|
- Zvij weklYi gvag cwZ 1 UvKv ^gqv`x `vqi wecixZ KZ UvKvi PjwZ m` AvQ Zv mK
AeMZ nIqv hvq| ZvB Zvij AevK cwZvbi ^gqv`x ^QjZvi cZxK ejv nq|
- Ze cqvRbi AwZwi Zviji dj bM` A_ Ajmfve ci _vK dj gybvdv nvm cvq| Aciw`K
gybvdv ew Kivi Rb vqx mwZ gvvwZwi wewbqvM Kvievii PjwZ Avw_K ^QjZv wech Ki|
myZivs Zvij Ges gybvdv cii mwKZ Ges wecixZagx|
GKwU dvgi Zvij wbaviY cwZ
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 18
 - Zviji Kvg Aev wbaviY GKwU RwUj welq| weMZ AwfZvi AvjvK Kvievi cwZvb Zvi Zvij
wbaviY Ki _vK|
- Zviji chvq wbaviYi Rb mvaviYZ wbgwjwLZ wZbwU AbycvZ eenvi Kiv nq t
(i). PjwZ AbycvZ
(ii). Zvij AbycvZ
(iii). KvhKix g~jab AbycvZ

(30). wnmve-P ejZ Kx eySvq? wnmve-Pi avcjv Kx Kx? msc evLv Kib|
wnmve P
- mvaviY A_ P ejZ Kvb wKQzi chvqwgK AveZbK eySvq| myZivs wnmveiY Kvhvewji chvqwgK
AveZbK wnmve P ej| A_vr wnmve P njv wnmvewevb Dcvi mvgwMK cwqvKiYi wewfb
avcmg~n|

- Abfve ejv hvq, wnmvei Z_mg~n wjwceKiY, kYxwebvmKiY I mswKiYi Rb wnmvewevbi

wekl cwqvK wnmve P ej| P k viv G wekl cwqvi cybivew eySvq hv hywmZ mgqi
eeavb Kvievii bZzb AveZbKB Avw_K weeiYx cZ mvnvh Ki|
wnmve Pi avcmg~n
- wnmve Pi AvaywbK avcjv wbg AvjvPbv Kiv njv t
(i). jb`b mbvKiY t G avc Kvievii mv_ mswk jb`b msMn Kiv nq Ges Rve`v Kivi Rb
wnmve LvZ weklY Ki kbv Kiv nq| Kvievii mv_ mswk bq Gic jb`b ev` `qv nq|
(ii). Rve`vq wjwceKiY t eemvqii mwVK I wbfyj wnmve ivLvi Rb wnmvewevbi bxwZ Abyhvqx
cZKwU jb`bi WweU I wWU wbYq Ki ZvwiL Abyhvqx GKwU wbw` QK Rve`vq wjwce Kiv
nq|
(iii). jb`bi kYxeKiY ev LwZqvbKiY t Rve`v eBZ wjwce jb`bjvK Rve`v nZ
LwZqvbi wewfb wkivbvg Ggbfve wjwce Kiv nq, hvZ GKB cKvi jb`b GKwU wbw`
wkivbvgi AvIZvq wjwce nq| Gic cZKwU wkivbvgK GKwU wnmve LvZ ej|
(iv). mswKiY ev iIqvwgj cZKiY t GB chvq wnmvei MvwYwZK `Zv hvPvB Kiv nq| LwZqvb
nZ cwZwU wnmvei WweU I wWU Ri wbq GKwU iIqvwgj cZ Kiv nq| GB iIqvwgji
mvnvh AwZ mnR P~ov wnmve cZ Kiv me nq|
(v). fyj mskvab I mg^q `vwLjv c`vb t iIqvwgj cZ Kivi ciI wnmve wKQz fyjvw _K hZ
cvi| P~ov wnmve cZ Kivi c~e H mKj fyjwU mskvab Ki mg^q `vwLjv c`vb KiZ nq|
(vi). mgw^Z iIqvwgj cZKiY t G avc eKqv Avq-eq, AwMg Avq-eq, AePq, Abv`vqx `bv mwwZ
I wnmvei Abvb mg^qwj GK hvM-weqvM Ki mgw^Z iIqvwgj cZ Kiv nq|
(vii). Avw_K weeiYx cZKiY t iIqvwgj cZ Kivi ci D iIqvwgj nZ Avw_K weeiYx Zwi Kiv
nq| A_vr mgw^Z iIqvwgji wfwZ G chvq Income Statement, Owners Equity
Statement, Balance Sheet Ges Cash Flow Statement cZ Kiv nq|
(viii). mgvcbx `vwLjv cZKiY t bvwgK wnmvewji Ri k~Y Kivi Rb h Rve`v `vwLjv c`vb Kiv nq
ZvK mgvcbx `vwLjv ej|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 19

 (ix). mgvcbx Di iIqvwgj cZKiY t bvwgK wnmve A_vr Avq-eq wnmve e Kivi ci mw I
`vqi Ri wbq mgvcbx Di iIqvwgj cZ Kiv nq|
(x). wecixZ `vwLjv c`vb t mg^q `vwLjvi eKqv Avq I eq Ges AwMg Avq-eqmg~ni Dv `vwLjvK
wecixZ `vwLjv ej| GwU wnmvePi GKwU AwZwi avc|

(31). wjwceKiY cwqvi g~j avcjv wPwZ Kib|
jb`b wjwceKibi avcmg~n
- jb`b wjwceKiY cwqv njv GKwU mywbw` wbqgKvbyb| cZK eemvq cwZvbB wnmvewevbi ^xKZ
wbqgKvbyb gbB jb`b wnmvefy Ki|
- wbP jb`b wjwceKiYi avcmg~n AvjvPbv Kiv njv t
(i). wnmve LvZ jb`bi cfve weklY A_vr WweU I wWU wbYq t cZK jb`bi `ywU w`K
_vK| GKwU WweU w`K Ges AciwU wWU w`K| h MnY Ki ev hv MnY Kiv nq Zv WweU Ges h
`q ev hv `Iqv nq Zv wWU|
(ii). jb`bjv Rve`vq wjwceKiY t jb`bjv cKwZ Abyhvqx c_KxKiYi ci `yZidv `vwLjv
cwZi wbqg Abyhvqx gvbymvi cici mjv wnmvei eB ev Rve`vq wjwce Kiv nq|
(iii). Rve`v _K LwZqvb vbvi t Rve`vq h me jb`b wjwce Kiv nqwQj mjv Avjv`v
Avjv`vfve wbw` wkivbvg kYxe Ki LwZqvb Zvjv nq|
(iv). iIqvwgj cZKiY t G avc LwZqvb vbvwiZ jb`bmg~ni Ri wbYq Kiv nq| D Ri
WweU w`K eo nj ZvK WweU Ri ej Ges wWU w`K eo nj ZvK wWU Ri ej|
LwZqvbmg~ni GKwU ZvwjKv cZ Ki WweU Rijv WweU Kjvg Ges wWU Rijv wWU
Kjvg wjwceKiYK iIqvwgj ej|
(v). mgw^Z `vwLjv t GKwU wbw` wnmveKvj cKZ Avq I cKZ eq wbicYi Rb hw` Kvbv eKqv I
AwMg Avq I eqmg~n Amg^q _vK Ze Zv mswk `dvi mv_ mg^q Kivi Rb h Rve`v `vwLjv
c`vb Kiv nq ZvK mg^q `vwLjv ej|
(vi). mgw^Z iIqvwgj t wjwceKiYi GB avc mg^q Rve`vjv mswk LwZqvb vbvi Ki D
LwZqvbmg~ni Ri wbq cyYivq h iIqvwgj cZ Kiv nq ZvK mgw^Z iIqvwgj ej|
(vii). Avw_K weeiYx cZKiY t G avc GKwU wbw` wnmveKvj cwZvbi Avw_K djvdj wbYq I GKwU
wbw` ZvwiL cwZvbi Avw_K Aev cKvki Rb KwZcq weeiYx cZ Kiv nq| GB weeiYxmg~nK
Avw_K weeiYx ej|

(32). `yZidv `vwLjv cwZ Ges GKZidv `vwLjv cwZi ga cv_K Kx?
`yZidv `vwLjv cwZ Ges GK Zidv `vwLjv cwZi ga cv_Kmg~n
`yZidv `vwLjv cwZ GK Zidv `vwLjv cwZ
(a).h cwZZ cwZwU jb`bi Z mv ev (a). h cwZZ cwZwU jb`bi mswk c
ci GKwUK WweU Ges Gi mgcwigvY `ywUK memgq wnmve eBZ wjwce Kiv nq bv
AciwUK wWU Ki wjwce Kiv nq ZvK A_vr Kvb Kvb jb`bi `ywU cK, Kvb
`yZidv `vwLjv cwZ ej| Kvb jb`bi GKwU cK Ges Kvb Kvb
jb`b gvUB wjwce Kiv nq bv ZvK GK
Zidv `vwLjv cwZ ej|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 20

 (b).G cwZZ mKj cKvi wnmve wjLv nq| (b). G cwZZ aygv ewevPK wnmve Ges
KLbI KLbI bM`vb wnmve wjLv nq|
(c).G cwZZ wewfb eQii wnmvei ga (c). GZ c~Yv Z_ msiY Kiv nq bv ej wewfb
Zzjbvg~jK weklY I evLvKiY me nq| eQii wnmvei ga Zzjbvg~jK weklY I
evLvKiY me nq bv|
(d).G cwZZ iIqvwgj cZi gvag wnmvei (d). G cwZZ iIqvwgj cZ Kiv hvq bv weavq
MvwYwZK Zv hvPvB Kvi hvq| wnmvei MvwYwZK Zv hvPvB Kiv hvq bv|
(e).wevbmZ cwZ nIqvq mKj cwZvb G (e). wevbmZ cwZ bv nIqvq aygv z`
cwZ eeZ nq| cwZvb G cwZ eeZ nq|
(f).GZ mywbw` wbqgbxwZ AbymiY Kiv nq weavq (f). GZ Zgb Kvb wbqgbxwZ AbymiY Kiv nq
Awf wnmveiKi cqvRb nq| bv| dj h Kvb ewB wnmve ewn msiY
KiZ cvi|

(33). g~j wnmvewevb mgxKiY Kx? mgxKiYi cwZwU Dcv`vb evLv Kib| WweU Ges wWU wbYq GB
mgxKiY Kxfve eeZ nq?
g~j wnmvewevb mgxKiY
- Kvb jb`b msNwUZ nZ nj `yBwU ci cqvRb nq- GKwU `vZv I AbwU MnxZv| GB Z_i Dci
wfw KiB GKwU c WweU Ges Ab cwU wWU A_vr `yZidv `vwLjv cwZi mw|
- wnmveiYi GB bxwZi Dci wfw Ki AvaywbK wnmve kvwe`MY GKwU MvwYwZK m~ cKvk KiQb, hv g~j
wnmvewevb mgxKiY bvg cwiwPZ|
- g~j wnmvewevb mgxKiY Abyhvqx gvU m`i cwigvY Ges gvU `vqi cwigvY me`v mgvb ne| myZivs
mgxKiYwUK wbgic cKvk Kiv hvq t
gvU m` (Total Assets) = `vq (Liabilities) + gvwjKvbv mv (Owners Equity)
- g~j wnmvewevb mgxKiYi cwZwU Dcv`vbi evLv wbP `Iqv njv t
mw t m` ejZ Kvievii gybvdv ARb KvR eenvihvM Ges UvKvq g~jvqbhvM A_bwZK e ev
mevK evSvq| mw wewfb cKvii nZ cvi| hgb t-
(i). eve m` t Land, Building, Cash BZvw`;
(ii). fwelZ cvc UvKv t Accounts Receivable, Notes Receivable, Advance to
Employee BZvw`;
(iii). fwelZ mev MnYi AwaKvi t Prepaid Insurance, Unexpired Rates BZvw`;
(iv). A`k m` t Goodwill, Patents, Deffered Charge BZvw`;
`vq t cwZvb KZK qKZ cY ev mevi g~j^ic, fwelZ cwikva KiZ ne Ggb `bv ev FYKB
`vq ej| hgb t- wewea cvIbv`vi, FYc, eKqv wej, eKx FY cfwZ|
gvwjKvb mv t gvwjKvbv mv ejZ Kvvwbi m` gvwjKi `vwei cwigvYK eySvq| GK cwZvbi
g~jab ev bxU m` ejv nq| gvwjKvbv mvq cfve weviKvix DcKiYjv njv t
(i). Avq (Revenue)
(ii). LiP (Expenses)
(iii). Dvjb (Drawings)
Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 21
 WweU Ges wWU wbYq wnmvewevb mgxKiYi eenvi
- AvaybwKKvji wnmvewevbxMY mgxKiYi wfwZ jb`bi WweU Ges wWU Kvh mv`b Ki _vKb| g~j
mgxKiYwU njv t
A=L+C
Or, A= L + C + I - E
Or, A = L + C + I - E - D
GLvb, A = Assets (mw) L = Liabilities (`vq)
C = Capital (g~jab / ^ZvwaKvi / gvwjKvbv ^Zv ((Owners Equity)
I = Income (Avq) E = Expenses (LiP / eq)
D = Drawings (Dvjb)
A= mw wnmve L = `vq wnmve
`vq ew cj - wWU `vq ew cj - wWU
`vq nvm cj - WweU `vq nvm cj - WweU
C = g~jab / ^ZvwaKvi wnmve I = Avq wnmve
g~jab / ^ZvwaKvi ew cj - wWU Avq ew cj - wWU
g~jab / ^ZvwaKvi nvm cj - WweU Avq nvm cj - WweU
E = LiP wnmve D = Dvjb wnmve
LiP ew cj - WweU Dvjb ew cj - WweU
LiP nvm cj - wWU Dvjb nvm cj - wWU

(34). Differentiate between T-Form and Multi-column Ledger.
T-Account (T-Form) Ges Three-Column Form of Account (Multi-
Column Ledger) Gi ga cv_Kmg~n wbgic t
T-Account (T-Form) Multi-Column Ledger
(a). T-AvKwZi wnmve KvVvgvK c_gZ GKwU (a). Three-Column (Multi Column)
j^vjw^ iLv Ub mgvb `yfvM fvM Kiv nq| AvKwZi wnmve KvVvgvZ ZvwiL,
Gi evg w`KK ejv nq WweU Ges Wvbw`KK wnmvei bvg, Rve`v cv b^i, WweU,
ejv nq wWU| Gici cwZwU w`K Avevi wWU I Di Rb 6wU Ni _vK|
ZvwiL, wnmvei bvg, Rve`v cv b^i Ges
UvKvi AsK emvbvi Rb 4wU Kjvg Zwi Kiv
nq| myZivs WweU Ges wWU Dfq w`Ki Rb
4wU Ki gvU 8wU Ni Zwi Kiv nq|
(b). T-Account-G GKwU wbw` mgqi ci (b). Three-Column form-G cwZwU
Balance Kiv nq| jb`bi mv_ mv_ Balance wbbxZ
nq|

(c). GwU cvPxb wnmve QK| (c). GwU AvaywbK wnmve QK|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 22

 (d). G cwZZ Balance wbYqi Rb WweU Ges (d). Three-Column form-G cwZwU
wWU w`K hvM KiZ nq| jb`bi ci Balance wbYq Kiv nq,
ZvB WweU Ges wWU UvKvi Ni hvM
KiZ nq bv|
T-Account Form
Dr. Cr.
Date Account Titles J.F Tk. Date Account Titles J.F Tk.

Three-Column Account Form

Date Account Titles Ref. Debit Tk. Credit Tk. Balance
Debit Credit

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 23