নগদান বই ও কিছু নিয়ম (এইচ.এস.সি পর্যন্ত)

নগদান বই

1| GKNiv bM`vb eB

2| `yÕNiv bM`vb eB

3| wZbNiv bM`vb eB

4| LyPiv bM`vb eB

            K) eûNiv LyPiv bM`vb eB

            L) AMÖ`Ë LyPiv bM`vb eB

mvaviY wbqg t

1)      bM`vb eB‡Z ïay bM` †jb‡`b (bM` I e¨vsK) wnmvefy³ n‡e| †Kvb AbM` †jb‡`b †hgb av‡i µq-weµq, AePq I Ae‡jvcb, Abv`vqx cvIbv, Kz-FY I Kz-FY mwÂwZ BZ¨vw` wnmvefy³ n‡e bv|

2)      bM` ev e¨vsK evo‡j ev e„w× †c‡j bM`vb eB‡qi †WweU cv‡k Ges bM` ev e¨vsK n«vm †c‡j bM`vb eB‡qi †µwWU cv‡k †`Lv‡Z n‡e|

3)      bM`vb eB LwZqv‡b g‡Zv e‡j ‡jb‡`b‡K Rv‡e`v Ki‡j bM`vb wnmv‡ei wecixZ wnmv‡ei bvg weeiY N‡i wjL‡Z nq|

4)      ‡h mgস্ত †jb‡`b‡K Rv‡e`v Ki‡j ÔbM`vb wnmveÕ I Ôe¨vsK wnmveÕ `yÕwUB cvIqv hvq D³ †jb‡`b‡K K›Uªv Gw›Uª e‡j| G‡¶‡Î †jb‡`bwU †WweU I †µwWU Dfq cv‡k †`Lv‡Z n‡e| bM` ev e¨vsK e„w× †c‡j †WweU cv‡k bM` ev e¨vs‡Ki N‡i Ges bM` ev e¨vsK n«vm †c‡j †µwWU cv‡k bM` ev e¨vs‡Ki N‡i UvKv †`Lv‡Z n‡e| G‡¶‡Î †h N‡iB UvKv emyK Zvi wecixZ wnmv‡ei bvg weeiY N‡i wjL‡Z n‡e|

5)      ‡PK ev wej evÆv Kiv n‡j Ges cieZx©‡Z Zv cÖZ¨vL¨vZ n‡j, †PK ev we‡ji m¤ú~Y© g~j¨ wnmvefy³ Ki‡Z n‡e|

6)      Kvievix evÆv wnmvefy³ n‡e bv| cY¨ µq-weµ‡qi mgq †h evÆv RwoZ _v‡K Zv‡K Kvievix evÆv e‡j| hv ev` w`‡q µq-weµq wnmvefy³ n‡e|

7)      bM` evÆv wnmvefy³ n‡e| bM` UvKv Av`vq ev cwi‡kva Kivi mgq †h Qvo †`Iqv nq ev hZ UvKv Kg cvIqv ev †`Iqv nq ZvB bM` evÆv| bM` evÆv wZbNiv bM`vb eB‡qi evÆvi N‡i †`Lv‡Z nq| GKNiv I `yÕNiv bM`vb eB‡q wnmvefy³ n‡e bv|

8)      GKNiv bM`vb eB‡q KL‡bv K›Uªv Gw›Uª nq bv| Z‡e wKQy wKQy †jb‡`b †WweU I †µwWU Dfq cv‡kB †`Lv‡Z nq| ‡hgb- e¨vsK my` avh©, e¨vsK PvR©, †P‡K cwi‡kva, e¨vsK KZ…©K cwi‡kva, †PK cÖZ¨vL¨vb BZ¨vw`|

9)      As‡Ki ïরু‡Z wQj/ DØ„Ë/ Znwej _vK‡j Zv cÖ_‡gB Ôe¨v‡jÝ we/wWÕ bv‡g †`Lv‡Z n‡e †WweU cv‡k| wKন্তু, ïরু‡ZB e¨vsK RgvwZwi³ _vK‡j Zv †µwWU cv‡k e¨v‡jÝ we/wW bv‡g †`Lv‡Z n‡e|

10)  bM`vb eB‡qi bM` N‡ii †hvMdj memgq †WweU cvk eo n‡e I †µwWU cvk †QvU n‡e| hvi d‡j †µwWU cv‡k gv‡mi me©‡kl Zvwi‡L e¨v‡jÝ wm/wW wj‡L †Ri Uvbv nq| Z‡e, e¨vsK N‡ii †hvMdj †h cv‡k eo n‡e Zvi wecixZ cv‡k me©‡kl Zvwi‡L Ôe¨v‡jÝ wm/wWÕ wj‡L †Ri Uvb‡Z n‡e|

11)   A‡bK mgq cÖ‡kœB ejv _v‡K nv‡Z bM` UvKv ivL‡Z n‡e ev e¨vs‡K UvKv Znwej ivL‡Z n‡e ev DØ„Ë ivL‡Z n‡e| GiKg cÖ‡kœ D³ UvKv Ôe¨v‡jÝ wm/wWÕ bv‡g gv‡mi ‡kl Zvwi‡L †`Lv‡Z n‡e|

12)  Avevi KL‡bv ejv nq DØ„Z n‡Z A‡a©K e¨vs‡K Rgv `vI, A‡a©K D‡Ëvjb Ki, e¨vs‡K .. UvKv †i‡L evwK UvKv bM` D‡Ëvjb Ki, bM` .. UvKv †i‡L Aewkó UvKv e¨vs‡K Rgv `vI| G‡¶‡Î cÖ_‡gB iv‡L ev Lmovq mgvcbx DØ„Ë †ei K‡i wb‡Z n‡e, Zvici cÖkœvbyhvqx †`Lv‡Z n‡e| j¶bxq †h, gv‡mi †kl Zvwi‡L e¨v‡jÝ wjLvi c~‡e© ch©vß dvuKv RvqMvq cÖkœ Abyhvqx RvqMv ivL‡Z n‡e, hv‡Z e¨v‡jÝ ivLvi ci Aewkó UvKv e¨vs‡K Rgv ev D‡Ëvjb Kivi †jb‡`bwU wjLv hvq|

bM`vb eB‡qi QK t

ZvwiL

weeiY

i:bs

L:c„:

bM` UvKv

e¨vsK UvKv

evÆv UvKv

ZvwiL

weeiY

fv:bs

L:c„:

bM` UvKv

e¨vsK UvKv

evÆv UvKv

খুচরা নগদান বই

hv Rvb‡Z n‡et

LyPiv LiP¸‡jv mvaviYZ: n‡jv Qvcv I gwbnvix, WvK I Zvi, hvZvqvZ, Avc¨vqb, enb LiP(µq I weµq cwienb), gRywi, c¨vwKs LiP, wewea LiP, LwZqvb wnmve

gwbnvix Li‡Pi AvIZvfy³ LiP¸‡jv nj t Qvcv I euvavB, gwbnvix, KvMR, Kvwj, †`vqvZ, Kjg, †cwÝj, eB, LvZv BZ¨vw`|

WvK I Zvi Li‡Pi AvIZvfy³ LiP¸‡jv nj t WvKwUwKU, ‡dvb I d¨v·, †Uwj‡dvb, B-‡gBj BZ¨vw`|

hvZvqvZ Li‡Pi AvIZvfy³ LiP¸‡jv nj t evmfvov, wi·v fvov, hvZvqvZ BZ¨vw`|

enb Li‡Pi AvIZvfy³ LiP¸‡jv nj t µq cwienb, weµq cwienb, enb, †ijfvov,gvj Avbvi UªvKfvov, cY¨ enb LiP BZ¨vw`|

Avc¨vqb Li‡Pi AvIZvfy³ LiP¸‡jv nj t ‡ccwm, †KvKv‡Kvjv, wew¯‹U, PvbvPzi, cvbxq, Kjv, Av‡cj BZ¨vw`|

wewea Li‡Pi AvIZvfy³ LiP¸‡jv nj t eKwkm, wf¶vcÖ`vb, cwi¯‹vi-cwi”Qbœ LiP BZ¨vw` hv Dc‡ii †Kvb Li‡Pi AvIZvfy³ bq|

LwZqvb wnmv‡ei AvIZvfy³ LiP¸‡jv nj t UzKUvK m¤ú` µq, e¨w³evPK wnmv‡ei cvIbv ev †`bv BZ¨vw`|

wbqg t

1| mvavibZ: UzKUvK Li‡Pi wnmve wb‡q LyPiv bM`vB eB cÖ¯‘Z Kiv nq|

2| AMÖ`Ë c×wZ‡Z cÖavb K¨vwkqvi AwMÖg LyPiv K¨vwkqvi‡K UvKv cÖ`vb K‡ib|

3| AMÖ`Ë c×wZ‡Z mvaviYZ cÖwZ gv‡mi AMÖ`Ë UvKvi cwigvY mgvb _v‡K| wKQy e¨wZµg Qvov| GRb¨ cÖwZgv‡mi cÖviw¤¢K e¨v‡jÝ wVK ivL‡Z nq| G gv‡m hZ UvKv LiP Zv cieZx© gv‡m cÖavb K¨vwkqv‡ii KvQ †_‡K Av`vq Ki‡Z nq|

AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb eB‡qi QKt

cÖvwß UvKv	ZvwiL	weeiY	fv: bs	cÖ`vb UvKv	LyPiv Li‡Pi we‡শ্লlY				L: c„:	LwZqvb wnmve
					gwbnvix	WvK I Zvi	hvZvqvZ	wewea LiP
		e¨v‡jÝ wm/wW e¨v‡jÝ we/wW bM`vb/e¨vsK wnmve
***				***	**	**	**	**		**
** **					L:c„:          L:c„:        L:c„:          L:c„: cÖwZwU LiP N‡ii †hvMdj mswk­ó LwZqvb wnmv‡e †WweU Ki‡Z n‡e|

** K¨vwkqv‡ii KvQ †_‡K †PK cvIqv †M‡j e¨vsK wnmve wjL‡Z n‡e| hZ UvKv c~e©eZx© gv‡mi LiP Zv cieZx© gv‡m bM` ev e¨vsK wnmve wj‡L emv‡Z n‡e| c~e©eZx© gv‡mi e¨v‡jÝ ev †Ri ev DØ„Ë PjwZ gv‡mi Ôe¨v‡jÝ we/wWÕ bv‡g †`Lv‡Z n‡e| 

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