একতরফা দাখিলা পদ্ধতিতে কিভাবে লাভ-ক্ষতি বিবরণী প্রস্তুত করা হয়?

 GKZidv `vwLjv c×wZ‡Z †Kvb bvwgK wnmve ivLv nq bv| †m Rb¨ wbw`©ó mg‡qi ci µq-weµq wnmve I jvf-¶wZ wnmve ˆZwi K‡i †gvU jvf/¶wZ Ges bxU jvf/¶wZ wbY©q Kiv m¤¢e bq| G wnmvei¶Y c×wZ‡Z cÖwZôv‡bi mgvcbx g~ja‡bi mv‡_ cÖviw¤¢K g~jab Zzjbv K‡i bxU jvf/¶wZ †ei Kiv nq| mvaviYZ cÖviw¤¢K g~ja‡bi Zzjbvq mgvcbx g~jab eo n‡j Dnv‡`i cv_©K¨UzKz nj bxU jvf Ges cÖviw¤¢K g~ja‡bi Zzjbvq mgvcbx g~jab †QvU n‡j Dnv‡`i cv_©K¨UzKz nj bxU ¶wZ| wb‡¤œ GKZidv `vwLjv c×wZ‡Z jvf-‡jvKmvb wbY©‡qi c`‡¶cmg~n Av‡jvPbv Kiv nj|

1) cÖ_g c`‡¶c t cÖviw¤¢K I mgvcbx g~jab wbY©q t cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kivi Rb¨ wnmveKv‡ji ïiy‡Z I †k‡l `yÕwU ˆelwqK weeiYx (Statement of Affairs) ‰Zwi Ki‡Z nq|

cÖwZôvb ev e¨w³i bvg

‰elwqK weeiYx

`vq I g~jab	cÖviw¤¢K UvKv	mgvcbx UvKv	m¤ú`mg~n	cÖviw¤¢K UvKv	mgvcbx UvKv
wewea cvIbv`vi cÖ‡`q wej FY/eÜKx FY/ FYcÎ e¨vsK RgvwZwi³ e‡Kqv LiP AwMÖg Avq g~jab (m¤ú` I ewn:`v‡qi cv_©K¨			bM` Znwej e¨vs Rgv wewea †`bv`vi mgvcbx gRy`cY¨ AvmevecÎ e‡Kqv/Abv`vqx Avq wewb‡qvM AwMÖg LiP Ab¨vb¨ m¤ú`

2) wØZxq c`‡¶c- jvf †jvKmvb weeiYx cÖ¯‘ZKiYt cÖviw¤¢K  g~jab‡K jvf-‡jvKmvb weeiYxi evg w`K Ges mgvcbx g~jab‡K Wvb w`‡K wjL‡Z nq| D‡jøL¨ AwZwi³ g~jab, e‡Kqv LiP, AwMÖg Avq, AePq, Abv`vqx cvIbv mwÂwZ, †`bv`v‡ii evÆv mwÂwZ I Ab¨vb¨ mwÂwZmg~n‡K jvf-‡jvKmvb weeiYxi evgcv‡k¦© wjL‡Z nq| Ab¨w`‡K, cY¨ D‡Ëvjb, bM` D‡Ëvjb, D‡Ëvj‡bi my`, cÖ‡`q we‡ji evÆv mwÂwZ, cvIbv`v‡ii evÆv mwÂwZ, AwMÖg LiP, e‡Kqv/Abv`vqx/cÖvc¨ Avq BZ¨vw` jvf-‡jvKmvb weeiYxi †µwWU cv‡k emv‡Z nq| AZci: †gvU evgcv‡k¦©i mgwó n‡Z Kg n‡j Df‡qi cv_©K¨‡K ejv nq bxU jvf wKš‘ evgcv‡k¦©i mgwó hw` Wvb cv‡k¦©i mgwó n‡Z eo nq Z‡e Df‡qi cv_©K¨‡K ejv nq bxU ¶wZ|

cÖwZôv‡bi bvg

jvf-¶wZ weeiYx

                                                    .. mv‡ji .. Zvwi‡Li mgvß eQ‡ii                                            

weeiY	UvKv	weeiY	UvKv
cÖviw¤¢K g~jab AwZwi³ g~jab g~ja‡bi my` e‡Kqv LiPvejx I Kwgkb AMÖxg Avq Abv`vq †`bv/ Kz-FY +bZzb Kz-FY +bZzb Kz-FY mwÂwZ -cyivZb Kz-FY mwÂwZ ‡`bv`v‡ii evÆv mwÂwZ cÖvc¨ we‡ji evÆv mwÂwZ Ab¨vb¨ mwÂwZ bxU jvf (cv_©‡K¨i cwigvY)		mgvcbx g~jab : D‡Ëvjb t          bM`          cY¨ D‡Ëvj‡bi my` cvIbv`v‡ii evÆv mwÂwZ cÖ‡`q we‡ji evÆv mwÂwZ e‡Kqv Avq AwMÖg LiP bxU ¶wZ (cv_©‡K¨i cwigvY)

wb‡¤œi m~‡Îi mvnv‡h¨ msw¶ßfv‡e Kviev‡ii jvf-¶wZ ‡ei Kiv hvq|

(mgvcbx g~jab+D‡Ëvjb)-(cÖviw¤¢K g~jab+AwZwi³ g~jaY)= jvf-¶wZ | Aek¨ G‡¶‡Î jvf-‡jvKmvb m¤úKx©q mgš^q¸‡jv h_vh_fv‡e cÖ‡qvM Ki†Z n‡e|