নগদান বইয়ের ব্যাংক হিসাবের উদ্বৃত্ত ও পাস বইয়ের উদ্বৃত্তের মধ্যে গরমিলের কারণ কি?

cÖkœ t bM`vb eB Gi e¨vsK wnmv‡ei DØ„Ë I cvm eB Gi DØ„‡Ëi g‡a¨ Miwg‡ji KviYmg~n Av‡jvPbv Ki|

DËi t eZ©gvb RwUj e¨emvq evwY‡R¨i hy‡M wnmvei¶K I e¨vsK Dfqc¶ wnmve ivL‡jI A‡bK mgq †`Lv hvq bM`vb eB‡qi e¨vsK DØ„Ë I cvm eB‡qi DØ„Ë GK nq bv| G Miwg‡ji KviY¸‡jv wbæiƒc t

1| Bmy¨K…Z †PK Dc¯’vwcZ nqwb t AvgbZKvix †Kvb cvIbv`v‡ii eivei †PK Bmy¨ Kievi mv‡_ mv‡_ bM`vb eB‡Z †µwWU K‡i wKš‘ hZ¶Y †PKwU cwi‡kv‡ai Rb¨ cvIbv`vi KZ…©K e¨vs‡K Dc¯’vcb Kiv bv nq ZZ¶Y e¨vsK g‡°‡ji wnmve‡K Dnvi cvm eB‡Z †WweU Ki‡e bv| †PKwU Dc¯’vwcZ bv n‡j Miwgj †`Lv †`q|

2| RgvK…Z †PK Av`vq nqwb t AvgvbZKvix e¨vs‡K †PK Rgv †`Iqvi mv‡_ mv‡_ bM`vB eB‡Z †WweU K‡i wKš‘ e¨vsK D³ UvKv Av`vq bv nIqv ch©š— cvm eB‡Z †µwWU K‡i bv| †PKwU Av`vq bv n‡j ev wbw`©ó mg‡qi ci Av`vq n‡j G Miwgj †`Lv †`q|

3| mivmwi e¨vs‡K Rgv t †Kvb †`bv`vi AvgvbZKvix wnmv‡e †PK ev wej mivmwi Rgv w`‡Z cv‡i Bnv cvm eB‡Z m‡½ m‡½ †jLv n‡jI AvgvbZKvix ÁvZ bq e‡j bM`vb eB‡Z †jLv nq bv| d‡j Miwgj †`Lv †`q|

4| e¨vsK KZ…©K mivmwi Av`vq t A‡bK mgq e¨vsK g‡°‡ji m‡½ wewfbœ Avq †hgb jf¨vsk, my` BZ¨vw` Av`vq K‡i _v‡K| hv bM`vb eB‡Z ‡jLv bv _vK‡j `yB eB‡qi DØ„‡Ëi g‡a¨ cv_©K¨ cwijw¶Z nq|

5| g‡°‡ji c‡¶ cwi‡kva t A‡bK mgq e¨vsK g‡°‡ji c‡¶ wewfbœ LiP †hgb †kqv‡ii wKw¯—, exgv wcÖwgqvg BZ¨vw` cwi‡kva K‡i _v‡K| G¸wj cvm eB‡Z †jLv n‡jI bM`vb eB‡Z †jLv bvI n‡Z cv‡i|

6| Av`v‡qi Rb¨ RgvK…Z †PK I we‡ji Agh©v`v t Av`v‡qi D‡Ï‡k¨ e¨vs‡K †PK ev wej Rgv w`‡j Zv bM`vb eB‡qi †WweU w`‡K †`Lv‡bv nq| wKš‘, D³ †PK ev wej Agh©v`vK…Z n‡q †diZ Avm‡j cvm eB‡Z ZlbI †µwWU Kiv nq bv|

7| e¨vsK Rgvi my` t e¨vsK AvgvbZKvixi Avgvb‡Zi Dci my` gÄyi Ki‡j Ges G wel‡q hw` AvgvbZKvix wKQy bv Rv‡bb Zv n‡jI Dfq eB‡qi DØ„‡Ëi g‡a¨ Miwgj †`Lv w`‡e|

8| e¨vsK PvR© I avh©K…Z my` t e¨vsK g‡°‡ji c‡¶ KvR Kivi Rb¨ †h PvR© Av`vq K‡i Ges RgvwZwi³ D‡Ëvj‡bi Rb¨ †h my` avh© K‡i ‡m¸‡jv mvaviYZ cvm eB‡Z †jLv nq| wKš‘ AvgvbZKvix wbw`©ó mg‡qi ci wjwce× Ki‡j Miwgj †`Lv †`q|

9| wnmvei¶‡Ki fyj t e¨vsK msµvš— †jb‡`b (†hgb †PK A_ev bM` UvKv Rgv †`Iqv n‡j ) bM`vb eB‡Z fyj wjL‡j A_ev bv wjL‡j bM`vb eB I cvm eB‡qi DØ„‡Ëi g‡a¨ Miwgj †`Lv †`q|

10| ¯^xK…Z wej Aghv©`v t AvgvbZKvix †Kvb we‡j ¯^xK…wZ cÖ`vb K‡i cwi‡kv‡ai Rb¨ e¨vs‡K †cÖiY Ki‡j bM`vb eB‡Z †µwWU Kiv nq| wKš‘, †Kvb Kvi‡Y e¨vsK we‡ji UvKv cwi‡kva bv Ki‡j bM`vb eB‡qi e¨vsK DØ„Ë I cvm eB‡qi DØ„‡Ëi g‡a¨ Miwgj †`Lv †`q|

Dc‡iv³ KviY¸‡jvi Rb¨ bM`vb eB‡qi e¨vsK DØ„Ë Ges cvm eB‡qi DØ„‡Ëi g‡a¨ Miwgj †`Lv †`q| 

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