দু’তরফা দাখিলা পদ্ধতি একটি পূর্ণাঙ্গ, নির্ভরযোগ্য ও বিজ্ঞানসম্মত পদ্ধতি-ব্যাখ্যা কর।

            ‡h c×wZ‡Z †jb‡`b‡K Zvwi‡Li µgvbymv‡i mgcwigvY UvKv Øviv `yÕwU c‡ÿ e¨vL¨vmn  wjwce× Kiv nq Zv‡K `yÕZidv `vwLjv c×wZ e‡j| wnmveweÁv‡bi RbK jyKv c¨vwmIwj 1494 Lªx÷v‡ã Zvi weL¨vZ eB ÔÔmy¤§v wW Gwi_g¨vwUKv wRI‡gUwiKv cÖ‡cvik‡bU cÖ‡cvikbvwjUvÕÕ bvgK MÖ‡š_ `yÕZidv `vwLjv c×wZi m~Pbv K‡ib| hv wek¦e¨vcx cÖPzi mgv`„Z nq| eZ©gv‡b GB c×wZwU GKwU c~Y©v½, wbf©i‡hvM¨ I weÁvbm¤§Z c×wZ wnmv‡e ¯^xK…wZ jvf K‡i‡Q we‡k¦i mKj wnmveweÁvbx‡`i Kv‡Q| GB c×wZi Dci wfwË K‡iB AvaywbK wnmvekv‡¯¿i DrcwË| Gj.wm. µcvi `yÕZidv `vwLjv c×wZ m¤ú‡K e‡jb, ÔÔDouble Entry Book Keeping has however, stood the test of four hundred years of continuous use and it may be safely claimed for it that is the only system worthy of adoption by the practical business.’’

            `yÕZidv `vwLjv c×wZ GKwU c~Y©v½ wnmve c×wZt

            `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU `vwLjvq `yÕ‡Uv cÿ‡K ‡WweU I †µwWU we‡kølY K‡i myk„•Ljfv‡e wnmve eB‡q wjwce× Kiv nq| †Kvb cÿ ev wnmve eB‡K ev` w`‡q wjwc Kiv nq bv| d‡j wbf©yjfv‡e mKj cÿ ev wnmvemg~n wjwc nIqvq wewfbœ mnKvix eB ‡hgb: µq eB, µq †diZ eB, weµq eB, weµq †diZ eB, cÖvc¨ wej eB, cÖ‡`q wej eB, bM`vb eB, cÖK…Z Rv‡e`v BZ¨vw` mn‡R msiÿY Kiv hvq Ges GB eB¸‡jvi gva¨‡g wnmv‡ei cvKv eB A_©vr LwZqvb cÖ¯‘Z Kiv hvq| ZvB  GB c×wZ GKwU c~Y©v½ c×wZ|

            `yÕZidv `vwLjv c×wZ GKwU wbf©i‡hvM¨ wnmve c×wZt

            G c×wZ‡Z wnmve msiÿ‡Yi mv‡_ mv‡_ Zvi wbf©i‡hvM¨Zv cÖgv‡Yi Rb¨ wewfbœ mnKvix wnmv‡ei eB Ges †jb‡`‡bi mg_©‡b fvDPvi, K¨vk‡g‡gv, iwk`, Ab¨vb¨ `wjjcÎ Ges G‡`i e¨vL¨v hZœ mnKv‡i msiÿ‡Yi wb‡`©kbv ‡`q| G‡Z fwel¨‡Z †Kvb mgm¨v †`Lv w`‡j wKsev fzj ms‡kva‡bi cÖ‡qvRb †`Lv w`‡j D‡jøwLZ fvDPvi¸‡jv cÖvgvb¨ `wjj wnmv‡e e¨envi Kiv hvq| hv wnmvemn mKj Z‡_¨i wbf©i‡hvM¨Zv e„w× K‡i|

            `yÕZidv `vwLjv c×wZ GKwU weÁvbm¤§Z wnmve c×wZt

            GB c×wZ GKwU weÁvbm¤§Z c×wZ KviY GB c×wZ‡Z Kvievwi †jb‡`b‡K †WweU I †µwWU we‡kølY K‡i cÖv_wgK wnmv‡ei eB Rv‡e`vq cÖ_‡g wjLv nq Ges c‡i ¯’vqxfv‡e LwZqv‡b ¯’vbvšÍ‡ii gva¨‡g wnmvefz³ Kiv nq| wbw`©ó mgqv‡šÍ wnmv‡ei MvwYwZK ï×Zv cÖgvY Kivi Rb¨ cÖwZwU LwZqv‡bi †WweU e¨v‡jÝ I †µwWU e¨v‡jÝ wbY©q Kiv nq| GB †WweU I †µwWU e¨v‡jÝ w`‡q †iIqvwgj ‰Zwi K‡i †jb‡`‡bi fzjåvwšÍ `~i Kiv nq| GQvov bvwgK wnmv‡ei gva¨‡g Kviev‡ii †gvU jvf I bxU jvf wbY©q K‡i gvwj‡Ki I e¨emv‡qi jvf ev ÿwZ m¤ú‡K© mn‡R aviYv †bIqv hvq| Avevi m¤úwË I `vqevPK †jb‡`b¸‡jvi e¨v‡jÝ ev DØ„Ë w`‡q GKwU wbw`©ó Zvwi‡Li Rb¨ DØZ©cÎ ˆZwi K‡i Kviev‡ii Avw_©K Ae¯_v hvPvB Kiv hvq| DØZ©c‡Îi gva¨‡g wnmveweÁv‡bi wnmve mgxKiY A_v©r, A=L+OE  cÖgvwYZ nq| G cÖm‡½  Field House Zvui Elementary Book Keeping bvgK MÖ‡š’ D‡jøL K‡i‡Qb †h, ``It is a system which absolutely perfect in its arrangement and mathematically accurate it its results.’’

D‡jøwLZ Av‡jvPbvi †cÖwÿ‡Z ejv hvq †h, `yÕZidv `vwLjv c×wZi Qvov Ab¨vb¨ c×wZ Kíbv Kiv hvq bv| ZvB G c×wZ‡K GKwU wbf©i‡hvM¨, c~Y©v½ I weÁvbm¤§Z c×wZ ejv nq| 

Posted in: এইচ.এস.সি (হিসাববিজ্ঞান),হিসাববিজ্ঞান থিওরি