হিসবাসংক্রান্ত ধারণা কি? হিসাব সংক্রান্ত ধারণা ও প্রথার মধ্যে পার্থক্য দেখাও।

cÖkœ t wnmve msµvbÍ aviYv wK? wnmve msµvšÍ aviYv I cÖ_vi g‡a¨ cv_©K¨ †`LvI|

DËi t

wnmveweÁv‡bi aviYv t wnmveweÁv‡bi D‡Ïk¨vejx mvab Kivi Rb¨ wnmve cÖwµqvq KwZcq †gŠwjK aviYv cÖ‡qvM Kiv n‡q _v‡K †h¸‡jv wnmveweÁv‡bi aviYv wnmv‡e cwiwPZ| G aviYvmg~n AvšZ©RvwZKfv‡e ¯^xK…Z, me©Rbm¤§Z Ges ¯^Z:wm× wbqgKvbyb hvi Dci wfwË K‡i wnmveweÁv‡bi hveZxq Kvh©vejx m¤cbœ n‡q _v‡K|

E.L. Kholer(B.Gj. †Kvnjvi) Gi g‡Z,

wnmveweÁv‡bi bxwZ ej‡Z wnmveweÁv‡bi mv‡_ RwoZ gZev` mgwó‡K ‡evSvq hv eZ©gvb c×wZmg~‡ni e¨vL¨v cÖ`vb K‡i Ges ixwZ I c×wZ hvPvB‡qi †¶‡Î c_ cÖ`k©b K‡i| wnmveweÁv‡bi ¯^Z:wm× mZ¨mg~n Ges Z_¨ n‡Z D™¢y` bxwZgvjvmg~n mvaviY AwfÁZv, e¨w³ I †ckv`vi msMVbmg~‡ni wee„wZ Ges miKvix KZ©„c¶mg~‡ni weavbvejx n‡Z G‡m‡Q|

wnmve  msµvšZ aviYv I cÖ_vi g‡a¨ cv_©K¨ t wb‡¤œ wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨ †`Lv‡bv n‡jv:

µ:bs	wnmvemsµvšÍ aviYv	wnmvemsµvšÍ cÖ_v
1	†h mKj bxwZ ev aviYv me©Rb¯^xK…Z I AvšZ©RvwZKfv‡e M„nxZ, hvi mvnv‡h¨ wnmveweÁvb †ckv cwiPvwjZ nq, Zv‡K wnmve msµvšÍ aviYv e‡j|	wnmve msµvšZ Kvh©vejx myôzfv‡e m¤úv`‡bi Rb¨ wnmvei¶KMY e¨envwiK †¶‡Î †h mKj ixwZ bxwZ †g‡b P‡j Zv‡K wnmvemsµvšÍ cÖ_v e‡j|
2	Gi AvšZ©RvwZK ¯^xK…wZ Av‡Q|	Gi AvšZ©RvwZK ¯^xK…wZ †bB |
3	mKj †`‡k GKB bxwZ e¨eüZ nq|	wewfbœ †`‡k mvgvwRK, ivóªxq I ivR‰bwZK cwieZ©‡bi Kvi‡Y Gi cwieZ©b n‡q _v‡K|
4	c„w_exi mKj †`‡kB e¨eüZ nq e‡j Gi e¨envi we¯Z…Z|	c„w_exi wewfbœ †`‡k wewfbœ iKg cÖ_v e¨eüZ nq e‡j Gi cwiwa Kg|
5	hyw³ wbf©i e‡j Gi e¨env‡ii KviY wbY©q Kiv hvq|	hyw³ wbf©i bq e‡j Gi e¨env‡ii KviY wbY©q Kiv hvq bv|
6	Gi wfwˇZ wnmve msµvšZ AvBb cÖYqb Kiv nq|	Gi wfwˇZ wnmve msµvšZ AvBb cÖYqb Kiv hvq bv|
7	wnmvei¶‡Yi cwic~Y© e¨vL¨v I mg_©b Gi gva¨‡g cvIqv hvq|	wnmvei¶‡Yi cwic~Y© e¨vL¨v I mg_©b G‡Z cvIqv hvq bv|
8	c„w_exi wewfbœ †`‡k †h mg¯Z aviYv e¨eüZ nq †m¸‡jv me GKB ai‡Yi|	cÖwZôvb‡f‡` cÖ_v GK ai‡Yi bvI n‡Z cv‡i|

hw`I G‡`i g‡a¨ Dc‡iv³ cv_©K¨ we`¨gvb Z_vwc Giv cÖK…Zc‡¶ A½vAw½fv‡e RwoZ| G‡`i mywbw`©ó cv_©K¨ wbY©q Kiv Kómva¨| 

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