অংশীদারী কারবার অংক করার নিয়ম

Askx`vix Kvievi

AsK Kivi c×wZ t

1| ¯’vqx ev w¯’wZkxj c×wZ

2| cwieZ©bkxj c×wZ

1| ¯’vqx ev w¯’wZkxj c×wZ t GB c×wZ‡Z g~jab AcwiewZ©Z _vK‡e| A_v©r, gvwjK †h g~jab Avb‡e ev c~‡e© gvwj‡Ki †h g~jab wQj Zvi †Kvb cwieZ©b n‡e bv| hw` bv gvwjK AwZwi³ g~jab Av‡bb| G‡¶‡Î gvwj‡Ki Ab¨vb¨ cvIbv I LiPvw` †`Lv‡bvi Rb¨ AwZwi³ GKwU wnmve ˆZwi Ki‡Z nq, hvi bvg ÒAskx`vi‡`i PjwZ wnmve Ó |

GB c×wZ‡Z AsK Ki‡Z ej‡j hv Ki‡Z n‡et

K) jvf-‡jvKmvb ev jvf-¶wZ AveÈb wnmve t Kviev‡ii hveZxq Avq I e¨q GB wnmv‡e †`wL‡q hw` †Kvb jvf ev ¶wZ Aewkó _v‡K Zvn‡j Zv Askx`vi‡`i g‡a¨ Pzw³ Abyhvqx eÈb K‡i w`‡Z n‡e|

L) Askx`vi‡`i g~jab wnmve t GB wnmv‡e ïaygvÎ gvwj‡Ki g~jab Qvov Ab¨ †Kvb †jb‡`b em‡e bv| Kv‡RB g~jab AcwiewZ©Z _vK‡e| Z‡e , AwZwi³ g~jab _vK‡j Zv em‡e|

M) Askx`vi‡`i PjwZ wnmvet Kvievi †_‡K gvwj‡Ki hveZxq Avq ev cvIbv I LiPvw` †`Lv‡bvi Rb¨ GB wnmve ˆZwi Kiv nq| GLvb †_‡K Rvbv hv‡e gvwjK Kvievi †_‡K bxU KZ UvKv cv‡e ev KZ UvKv Kvievi gvwj‡Ki Kv‡Q cv‡e|

N) Askx`vi‡`i FY wnmvet cÖ‡kœ hw` Ki‡Z e‡j Ges ejv _v‡K Pµe„w× nv‡i FY e„w× cv‡e, ZLb Askx`vi‡`i FY wnmve ˆZwi Ki‡Z n‡e| GLv‡b Askx`vi‡`i FY I F‡Yi my` †`Lv‡Z n‡e| Z‡e, Pµe„w× bv ej‡j Askx`vi‡`i F‡Yi my` Askx`vi‡`i PjwZ wnmv‡e †`Lv‡bv hvq, ZLb Avi Avjv`v K‡i FY wnmve ˆZwi Ki‡Z n‡e bv|

2| cwieZ©bkxj c×wZ t GB c×wZ‡Z gvwj‡Ki g~jab cwieZ©b n‡e| A_¨v©r, gvwjK †h g~jab Avb‡e ev c~‡e© gvwj‡Ki †h g~jab wQj Zvi mv‡_ Kvievi †_‡K Zvi cvIbv †hvM n‡e Ges Zvi e¨w³MZ LiPvw` I D‡Ëvjb BZ¨vw` ev` hv‡e|

K) jvf-‡jvKmvb ev jvf-¶wZ AveÈb wnmve t Kviev‡ii hveZxq Avq I e¨q GB wnmv‡e †`wL‡q hw` †Kvb jvf ev ¶wZ Aewkó _v‡K Zvn‡j Zv Askx`vi‡`i g‡a¨ Pzw³ Abyhvqx eÈb K‡i w`‡Z n‡e|

L) Askx`vi‡`i g~jab wnmve t GB wnmv‡e gvwj‡Ki g~jab QvovI AwZwi³ g~jab _vK‡j Zv em‡e| gvwj‡Ki hveZxq Avq ev cvIbv I LiPvw` mewKQyB GLv‡b em‡e| GLvb †_‡K Rvbv hv‡e eQi †k‡l gvwj‡Ki †gvU g~ja‡bi cwigvY KZ n‡e|

N) Askx`vi‡`i FY wnmvet cÖ‡kœ hw` Ki‡Z e‡j Ges ejv _v‡K Pµe„w× nv‡i FY e„w× cv‡e, ZLb Askx`vi‡`i FY wnmve ˆZwi Ki‡Z n‡e| GLv‡b Askx`vi‡`i FY I F‡Yi my` †`Lv‡Z n‡e| Z‡e, Pµe„w× bv ej‡j Askx`vi‡`i F‡Yi my` Askx`vi‡`i g~jab wnmv‡e †`Lv‡bv hvq, ZLb Avi Avjv`v K‡i FY wnmve ˆZwi Ki‡Z n‡e bv| (Av‡jvPbv Ki‡Z n‡e)

Acwinvh© wbqg t

1| cÖ‡kœ FY _vK‡jB F‡Yi my` ai‡Z n‡e| my‡`i nvi D‡j­L _vK‡j cÖ`Ë nv‡i Ges my‡`i nvi D‡j­L bv _vK‡j Askx`vix AvBb Abyhvqx 6% nv‡i my` ai‡Z n‡e| ZvwiL _vK‡j ZvwiL Abyhvqx my` n‡e wKš‘ ZvwiL bv _vK‡j Mo nv‡i 6 (Qq) gv‡mi my` ai‡Z n‡e|

2| jf¨vsk eȇbi nvi †`Iqv bv _vK‡j mKj Askx`vi mgvb nv‡i jvf ev ¶wZ eÈb K‡i wb‡e|

3| †Kvb g~jab msi¶Y Ki‡Z ej‡j Zv mKj Askx`vi‡`i g‡a¨ Zvi jvf-¶wZ eÈb Abycv‡Z A_ev wKQy bv ej‡j mgvb Abycv‡Z eÈb K‡i hvi fv‡M hZUzKy Ask c‡o Zv Zv‡`i g~jab wnmv‡ei †WweU cv‡k eQ‡ii †kl Zvwi‡L e¨v‡jÝ wm/wW bv‡g †`Lv‡Z n‡e| e¨v‡jÝ wm/wW †`Lv‡bvi ci Askx`vi‡`i g~jab wnmv‡ei Dfq cv‡ki †hvMdj wgjv‡Z n‡e| hw` †`Lv hvq †µwWU cv‡k Kg Av‡Q UvKv Zvn‡j Askx`vi D³ UvKv bM‡` D‡Ëvjb K‡i wb‡q hv‡e Ges †WweU cv‡k Kg _vK‡j D³ UvKv Askx`vi bM‡` Kviev‡i mieivn Ki‡e ev wb‡q Avm‡e|

4| D‡Ëvjb m¤úKx©Z mgm¨v t

K) cÖwZ gv‡mi cÖ_‡g D‡Ëvjb Ki‡j Ges D‡Ëvj‡bi my‡`i nvi †`Iqv _vK‡j D‡Ëvj‡bi Dci 6¹/₂ gv‡mi (mv‡o Qq gv‡mi) my` ai‡Z n‡e|

L) cÖwZ gv‡mi †k‡l D‡Ëvjb Ki‡j Ges D‡Ëvj‡bi my‡`i nvi †`Iqv _vK‡j D‡Ëvj‡bi Dci 5¹/₂ gv‡mi (mv‡o cvuP gv‡mi) my` ai‡Z n‡e|

M) cÖwZ gv‡mi gvSvgvwS D‡Ëvjb Ki‡j Ges D‡Ëvj‡bi my‡`i nvi †`Iqv _vK‡j D‡Ëvj‡bi Dci 6 gv‡mi (Qq gv‡mi) my` ai‡Z n‡e| A_ev, mviveQ‡i D‡Ëvjb ej‡jI 6 (Qq) gv‡mi my` †ei Ki‡Z n‡e KviY ZvwiL †bB|

N) eQ‡ii wewfbœ mg‡q A_ev GKgvm Aš—i, `yBgvm Aন্তi, wZbgvm Aন্তi D‡Ëvjb Ki‡j ¸Yb c×wZ cÖ‡qvM K‡i †gvU ¸Yd‡ji Dci GKgv‡mi my` ai‡Z n‡e| G‡¶‡Î, gv‡mi ïরু‡Z D‡Ëvjb bvwK gv‡mi †k‡l D‡Ëvjb K‡i Zv wVK K‡i wb‡Z n‡e| ïরু‡Z D‡Ëvjb Ki‡j †mB gvmwU a‡i wnmve Ki‡Z n‡e wKš‘ †k‡l D‡Ëvjb Ki‡j †mB gvmwU wnmv‡e aiv †_‡K ev` hv‡e A_¨v©r cieZx© gvm †_‡K MYbv Ki‡Z n‡e| ‡hgb

gv‡mi ïরু‡Z D‡Ëvjb ai‡j (`yB gvm Aন্তi)					gv‡mi †k‡l D‡Ëvjb ai‡j (`yB gvm Aন্তi)
D‡Ëvj‡bi gvm	D‡Ëvj‡bi cwigvY	¸Yb gvm	¸Ydj		D‡Ëvj‡bi gvm	D‡Ëvj‡bi cwigvY	¸Yb gvm	¸Ydj
Rvbyqvix-1		12			‡deª“qvix-28		10
gvP©-1		10			GwcÖj-30		08
‡g-1		08			Ryb-30		06
RyjvB-1		06			AvMó-31		04
‡m‡Þ¤^i-1		04			A‡±vei-31		02
b‡f¤^i-1		02			wW‡m¤^i-31		00
	***	†gvU				***	‡gvU

5| ¯’vqx c×wZ‡Z jvf-‡jvKmvb AveÈb wnmv‡e Askx`vi‡`i cvIbv I LiPvw`i wk‡ivbvg wjL‡Z n‡e ÒAskx`vi‡`i PjwZ wnmveÓ Ges cwieZ©bkxj c×wZ‡Z jvf-‡jvKmvb AveÈb wnmv‡e Askx`vi‡`i cvIbv I LiPvw`i wk‡ivbvg wjL‡Z n‡e ÒAskx`vi‡`i g~jab wnmveÓ| Ges Kvievi ev e¨emv‡qi LiP I Avq wjwce× n‡e Òjvf-‡jvKmvb wnmveÓ wk‡ivbv‡g| G †_‡K eySv hvq, cieZx©‡Z jvf-‡jvKmvb eÈb wnmv‡ei Z_¨¸‡jv ‡Kv_vq em‡e ev wjwce× n‡e|

6| Askx`viiv †Kvb wKQy bM‡` MÖnY Ki‡j ev wb‡q †M‡j Zv Askx`vi‡`i g~jab wnmv‡e Avm‡e bv| †hgb Askx`viiv Zv‡`i †eZb bM‡` MÖnY K‡i‡Q GiKg ej‡j| Avevi Askx`vi‡`i †Kvb Ask †WweU ev †µwWU Kivi ci gybvdv ev jvf †`Iqv _vK‡j D³ Ask jvf-¶wZ AveÈb wnmv‡e Avm‡e bv, wKš‘ Askx`vi‡`i g~jab wnmv‡e †`Lv‡Z n‡e|

7| †Kvb †jb‡`b wnmvef~³ n‡Z ev` co‡j eyS‡Z n‡e evwK †jb‡`b¸‡jv wnmvef~&³ Av‡Q| ZvB †h¸‡jv ev` c‡o‡Q †Kej †m¸‡jvB wnmvef~&³ Ki‡Z n‡e|

8| me©m‡gZ ej‡Z Askx`vi‡`i mKj cvIbv mg~n‡K eySvq| †hgb-g~ja‡bi my`, †eZb, Kwgkb, gybvdvi Ask BZ¨vw`i †hvMdj|

9| mgš^q msµvš— AsK _vK‡j t ïaygvÎ ev` cov †jb‡`b w`‡q jvf-¶wZ AveÈb wnmve cÖ¯‘Z Ki‡Z n‡e| cÖ‡kœ †h mgস্ত †jb‡`b ev` c‡o‡Q Zv wjwce× Kivi ci †h gybvdv ev ¶wZ n‡e Zv Askx`vi‡`i g‡a¨ Zv‡`i eÈb Abycv‡Z fvM K‡i w`‡Z n‡e| Askx`vi‡`i mgwš^Z g~jab wnmv‡ei †µwWU cv‡k mgvcbx g~jab mn ev` cov †jb‡`b I jvf-¶wZ eÈb wnmv‡ei gybvdv ev ¶wZ †`Lv‡Z n‡e| wnmvef~³ †jb‡`b †Kv_vI em‡e bv|

Askx`vi cÖwZôv‡bi bvg/ Askx`vi‡`i bvg

jvf-‡jvKmvb AveÈb wnmve

‡WweU                                ..... mv‡ji ..... Zvwi‡L mgvß eQ‡ii Rb¨ cÖ¯‘Z                       †µwWU                                                                                

weeiY	UvKv	weeiY	UvKv
Askx`vi‡`i g~jab/PjwZ wnmvet g~ja‡bi my` ‡eZb Kwgkb F‡Yi my` PjwZ wnmv‡ei †µwWU e¨v‡jÝ Gi my` jvf-‡jvKmvb wnmvet e‡Kqv LiP, Kz-FY I Kz-FY mwÂwZ, mvaviY mwÂwZ Znwe‡j ¯’vbvন্তi BZ¨vw` Askx`vi‡`i g~jab/PjwZ wnmvet (gybvdvi Ask) (DØ„Ë)		jvf-‡jvKmvb wnmve(bxU jvf ¯’vbvš—wiZ n‡q‡Q) Askx`vi‡`i g~jab/ PjwZ wnmvet D‡Ëvj‡bi my` cY¨ D‡Ëvjb PjwZ wnmv‡ei †WweU e¨v‡jÝ Gi my` jvf-‡jvKmvb wnmvet wewb‡qv‡Mi my` e‡Kqv Avq AwMÖg LiP Askx`vi‡`i g~jab/ PjwZ wnmvet (¶wZi Ask) (DØ„Ë)

‡WweU                                Askx`vi‡`i g~jab wnmve                                         †µwWU

ZvwiL	weeiY	K UvKv	L UvKv	M UvKv	ZvwiL	weeiY	K UvKv	L UvKv	M UvKv
200*	bM`vb wnmve (D‡Ëvjb) jvf-¶wZ AveÈb wnmvet cY¨ D‡Ëvjb ¶wZi Ask bM`vb wnmve (hw` AwZwi³ UvKv _v‡K) e¨v‡jÝ wm/wW	*	*		200*	e¨v‡jÝ we/wW (cÖviw¤¢K g~jab) bM`vb wnmve(AwZwi³ g~jab) jvf-¶wZ eÈb wnmvet g~ja‡bi my` ‡eZb Kwgkb gybvdvi Ask bM`vb wnmve (hw` NvUwZ _v‡K)
		**	**	**			**	**	**

‡bvUt Askx`vi‡`i PjwZ wnmve Ki‡j Dc‡ii g~jab wnmv‡ei †µwWU cv‡ki e¨v‡jÝ we/wW I AwZwi³ g~jab ev‡` mKj wnmve Aর্ন্তf~³ n‡e| Ges Askx`vi‡`i g~jab wnmv‡e ZLb ïaygvÎ cÖviw¤¢K g~jab I AwZwi³ g~jab wj‡L e¨v‡jÝ wbY©q Ki‡Z n‡e| 

Posted in: এইচ.এস.সি (হিসাববিজ্ঞান)