খতিয়ান কি? এর গুরুত্ব ও প্রয়োজনীয়তা বর্ণনা কর।

DËi t wnmve P‡µi wØZxq avc ev ch©vq nj LwZqvb| †Kvb †jb‡`b msNwUZ nIqvi ci cÖ_‡g Rv‡e`vq wjwce× Kiv nq| cieZx©‡Z Zv ¯’vqxiƒ‡c LwZqv‡b wjwce× Kiv nq|

g~jZ: †Kvb Kvievi cÖwZôv‡bi hveZxq †jb‡`bmg~n‡K msw¶ßK‡i †kªYxe×fv‡e wewfbœ wk‡ivbv‡g wef³ K‡i cvKvcvwKfv‡e †h eB‡Z wjwce× Kiv nq, Zv‡K LwZqvb e‡j|

LwZqvb m¤ú‡K© K‡qKRb †jL‡Ki msÁv wb‡¤œ †`qv njt

            L.C.Croper Gi g‡Z,

†h eB‡Z Kvievix †jb‡`b¸‡jv‡K †kªYxwefvM K‡i ¯’vqxfv‡e wjwce× Kiv nq, Zv‡K LwZqvb e‡j|

            Arthur Fieldhouse Gi g‡Z, ÔLedger is the permanent store house of all transactions.’

LwZqv‡bi ¸iæZ¡ ev cÖ‡qvRbxqZv t

LwZqv‡bi ¸iæZ¡ ev cÖ‡qvRbxqZv Acwimxg| LwZqvb †jb‡`b m¤ú‡K© , cÖwZwU wnmve m¤ú‡K© m¤ú~Y© wPÎ Zz‡j ai‡Z mvnvh¨ K‡i| wb‡¤œ KwZcq ¸iæZ¡ eY©bv Kiv n‡jvt

1| `yÕZidv `vwLjv c×wZi bxwZi ev¯Íevqb t LwZqv‡b cÖ‡Z¨KwU †jb‡`‡bi GKwU c¶‡K †WweU I mg cwigvY A_© Øviv Aci c¶‡K †µwWU Kiv nq| d‡j, `yÕZidv `vwLjv c×wZi bxwZi ev¯Íevqb nq|

2| fyjÎæwU D˜NvUb t †jb‡`b¸‡jv cÖ_‡g Rv‡e`vq wj‡L c‡i LwZqv‡b ¯’vbvšÍi Kiv nq e‡j fyjÎæwU mn‡R D`&NvUb Kiv Ges ms‡kvab Kiv hvq|

3| P~ovšÍ djvdj t LwZqv‡b †jb‡`b msi¶Y Ki‡j GKwU wbw`©ó mg‡qi †k‡l P~ovšÍ djvdj wbY©q Kiv hvq|

4| MvwYwZK ï×Zv hvPvB t LwZqvb wnmvemg~‡ni DØ„‡Ëi mvnv‡h¨ †iIqvwgj cÖ¯‘Z m¤¢e nq e‡j wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq|

5| †`bv-cvIbvi wnmve Rvbv hvq t LwZqv‡bi gva¨‡g e¨emvqx Zvi mgy`q †`bv-cvIbvi cwigvY Rvb‡Z cv‡i|

6| Avw_©K Ae¯’v wbY©q t LwZqv‡b m¤úwË, `vh-‡`bv BZ¨vw`i Rb¨ c„_K wnmve ivLv nq| d‡j GKwU wbw`©ó mg‡qi †k‡l DØ„ËcÎ ˆZwii gva¨‡g Kviev‡ii Avw_©K Ae¯’v wbY©q Kiv hvq|

7| Z_¨ I cwimsL¨vb mieivn t LwZqvb n‡Z e¨emvqx Zvi cÖ‡qvRbxq ¸iæZ¡c~Y© Z_¨ I cwimsL¨vb mieivn Ki‡Z cv‡i Ges myôzfv‡e e¨emvq cwiPvjbv Ki‡Z cv‡i|

8| LvZIqvix Avq-e¨q wbY©q t LwZqv‡b cÖ‡Z¨KwU Lv‡Zi Rb¨ Avjv`v wnmve ivLv nq| d‡j, LvZIqvix Avq-e¨q wbY©q Kiv hvq|

9| wnmve cyw¯ÍKv t LwZqv‡b †jb‡`‡bi mv‡_ RwoZ mKj wnmveLvZ ZvwiL Abymv‡i wjwce× Kiv nq e‡j GUv‡K wnmve cyw¯ÍKvI ejv hvq|

10| Avw_©K djvdj `c©Y t LwZqvb nj GKwU e¨emvq cÖwZôv‡bi Avw_©K djvd‡ji `c©Y we‡kl| KviY GwU n‡Z Kviev‡ii hveZxq Avq, e¨q, m¤ú`, `vq wbLyuZ cwimsL¨vb cvIqv hvq|

Dc‡iv³ Av‡jvPbv †_‡K ejv hvq, LwZqvb nj GKwU Kvievi cÖwZôv‡bi ¸iæZ¡c~Y© wnmv‡ei eB| KviY Bnv n‡Z Kviev‡ii hveZxq Avq,e¨q, `vq I m¤úwËi wbLyuZ cwimsL¨vb jvf Kiv hvq| 

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