অনাদায়ী ও সন্দেহজনক পাওনা সঞ্চিতি অংকের নিয়ম

Abv`vqx cvIbv I m‡›`nRbK cvIbv mwÂwZ wnmve

KiYxq t         1| Rv‡e`v

                   2| LwZqvb (Abv`vqx ‡`bv, Abv`vqx †`bv mwÂwZ, wewea †`bv`vi (hw` As‡K Ki‡Z e‡j),

    Av`vqK…Z Abv`vqx †`bv(hw` As‡K _v‡K))

3| jvf-‡jvKmvb wnmve (hw` As‡K Ki‡Z e‡j)

4| DØZ©cÎ (hw` As‡K Ki‡Z e‡j)

Rv‡e`v Kivi wbqg t K) Abv`vqx †`bv/ Abv`vqx cvIbv/ Kz-FY t

1| Abv`vqx †`bv avh© Ki‡j ev Abv`vqx †`bv _vK‡j ev †`bv`v‡ii UvKv Av`vq‡hvM¨ bv n‡j ¯^vfvweK Rv‡e`v n‡e-

Abv`vqx cvIbv wnmve

wewea †`bv`vi wnmve

wKš‘, eQ‡ii ïi“‡ZB Abv`vqx cvIbv mwÂwZ _vK‡j Rv‡e`vwU n‡e-

Abv`vqx cvIbv mwÂwZ wnmve

wewea †`bv`vi wnmve

2| bZzb Abv`vqx cvIbv mwÂwZ ivL‡Z ej‡j ¯^vfvweK Rv‡e`v n‡e -

Abv`vqx cvIbv wnmve

Abv`vqx cvIbv mwÂwZ wnmve

wKš‘, Abv`vqx cvIbv, bZzb Abv`vqx cvIbv I eQ‡ii ïi“‡Z Abv`vqx cvIbv mwÂwZ _vK‡j wb‡Pi Lmov K‡i hw` (+) c‡RwUf wdMvi †ei nq Zvn‡j 2bs Rv‡e`vwU n‡e Ges (-) gvBbvm wdMvi †ei n‡j Rv‡e`vwU Dwë‡q †`Lv‡Z n‡e|

Lmov t-

Abv`vqx cvIbv                                **

‡hvM. bZyb Abv`vqx cvIbv                   **     

‡hvM. bZzb Abv`vqx cvIbv mwÂwZ           **

ev`. cyivZb Abv`vqx cvIbv mwÂwZ          **

3| Abv`vqx cvIbv wnmve me‡k‡l eÜ Kivi Rb¨ Rv‡e`v w`‡Z n‡e

hw` c~‡e© †WweU _v‡K                         A_ev             hw` c~‡e© †µwWU _v‡K

jvf-¶wZ wnmve                                        Abv`vqx cvIbv wnmve

Abv`vqx cvIbv wnmve                                  jvf-¶wZ wnmve

4| c~‡e© Abv`vqx cvIbvK…Z UvKv Av`vq n‡j ev cvIqv †M‡j -

          (K) bM`vb wnmve

                   Av`vqK…Z Abv`vqx cvIbv wnmve

          (L) Av`vqK…Z Abv`vqx cvIbv wnmve

                   jvf-¶wZ wnmve

L. cÖ`Ë evÆv,†`bv`v‡ii evÆv mwÂwZ ev cÖ‡`q evÆv mwÂwZ

1| cÖ`Ë evÆv avh© Ki‡j ev cÖ`Ë evÆv _vK‡j ¯^vfvweK Rv‡e`v n‡e-

cÖ`Ë evÆv wnmve

wewea †`bv`vi wnmve

wKš‘, eQ‡ii ïi“‡ZB cÖ‡`q evÆv mwÂwZ ev †`bv`v‡ii evÆv mwÂwZ _vK‡j Rv‡e`vwU n‡e-

‡`bv`v‡ii evÆv mwÂwZ wnmve

wewea †`bv`vi wnmve

2| bZzb evÆv mwÂwZ ivL‡Z ej‡j ¯^vfvweK Rv‡e`v n‡e -

cÖ`Ë evÆv  wnmve

‡`bv`v‡ii evÆv mwÂwZ wnmve

wKš‘, cÖ`Ë evÆv I eQ‡ii ïi“‡Z cÖ‡`q evÆv mwÂwZ _vK‡j wb‡Pi Lmov K‡i hw` (+) c‡RwUf wdMvi †ei nq Zvn‡j 2bs Rv‡e`vwU n‡e Ges (-) gvBbvm wdMvi †ei n‡j Rv‡e`vwU Dwë‡q †`Lv‡Z n‡e|

Lmov t-

cÖ`Ë evÆv                                     **

‡hvM. bZyb cÖ`Ë evÆv                         **     

‡hvM. bZzb cÖ‡`q evÆv mwÂwZ                **

ev`. cyivZb cÖ‡`q evÆv  mwÂwZ              **

3| cÖ`Ë evÆv  wnmve me‡k‡l eÜ Kivi Rb¨ Rv‡e`v w`‡Z n‡e

hw` c~‡e© †WweU _v‡K                         A_ev             hw` c~‡e© †µwWU _v‡K

jvf-¶wZ wnmve                                        cÖ`Ë evÆv  wnmve

cÖ`Ë evÆv  wnmve                                       jvf-¶wZ wnmve

M. cÖvß evÆv, cvIbv`v‡ii evÆv mwÂwZ _vK‡j -

1| cÖvß evÆv _vK‡j ev cvIbv`v‡ii †_‡K evÆv cvIqv hv‡e ejv _vK‡j ¯^vfvweK Rv‡e`v n‡e-

wewea cvIbv`vi wnmve

cÖvß evÆv wnmve

wKš‘, eQ‡ii ïi“‡ZB cvIbv`v‡ii evÆv mwÂwZ _vK‡j Rv‡e`vwU n‡e-

wewea cvIbv`vi  wnmve

cvIbv`v‡ii evÆv mwÂwZ wnmve

2| bZzb cÖvß evÆv mwÂwZ ev cvIbv`v‡ii evÆv mwÂwZ ivL‡Z ej‡j ¯^vfvweK Rv‡e`v n‡e -

cvIbv`v‡ii evÆv mwÂwZ wnmve

cÖvß evÆv wnmve

wKš‘, cÖvß evÆv, bZzb cÖvß evÆv I eQ‡ii ïi“‡Z cvIbv`v‡ii evÆ mwÂwZ _vK‡j wb‡Pi Lmov K‡i hw` (+) c‡RwUf wdMvi †ei nq Zvn‡j 2bs Rv‡e`vwU n‡e Ges (-) gvBbvm wdMvi †ei n‡j Rv‡e`vwU Dwë‡q †`Lv‡Z n‡e|

Lmov t-

cÖvß evÆv                                       **

‡hvM. bZyb cÖvß evÆv                          **     

‡hvM. bZzb cvIbv`v‡ii evÆv mwÂwZ         **

ev`. cyivZb cvIbv`v‡ii evÆv mwÂwZ        **

3| cÖvß evÆv wnmve me‡k‡l eÜ Kivi Rb¨ Rv‡e`v w`‡Z n‡e

hw` c~‡e© †WweU _v‡K                         A_ev             hw` c~‡e© †µwWU _v‡K

cÖvß evÆv wnmve                                         jvf-¶wZ wnmve 

jvf-¶wZ wnmve                               cÖvß evÆv wnmve

‡bvU t

1| Abv`vqx cvIbv/ Abv`vqx †`bv/ Kz-FY wnmv‡ei LwZqv‡bi Dfq cvk wg‡j hv‡e Ges cÖwZeQi wnmve eÜ n‡q hv‡e|

2| Abv`vqx cvIbv mwÂwZ/Kz-FY mwÂwZ wnmv‡ei c~‡e©i e¨v‡jÝ _vK‡j cÖ_‡g GB wnmv‡ei †µwWU cv‡k e¨v‡jÝ we/wW bv‡g †`Lv‡Z n‡e Ges cÖwZ eQi GB wnmv‡ei e¨v‡jÝ †ei n‡e| GB wnmvewU KL‡bv eÜ n‡e bv| cÖwZ eQi c~‡e©i e¨v‡jÝ wb‡q ïi“ Ki‡Z n‡e Ges GB wnmvewU memgq †µwWU e¨v‡jÝ cÖKvk K‡i|

3| jvf-‡jvKmvb wnmve I DØZ©cÎ As‡K Avgiv †hfv‡e Kwi wVK †mfv‡eB †`Lv‡Z n‡e| wKš‘ Aci cv‡k (jvf-¶wZ wnmv‡ei †WweU/†µwWU cvk I DØZ©c‡Îi `vq cvk) dvuKv _vK‡e| KviY ïay GKwU †jb‡`b †`wL‡q †kl Ki‡Z n‡e|

4| GQvov Ab`vqx cvIbv Av`vq wnmve Rv‡e`v †`‡L Ki‡Z n‡e|

5| bZzb Kz-FY mwÂwZ mgwš^Z †`bv`vi †_‡K †ei Ki‡Z n‡e| †`bv`vi †_‡K AwjwLZ Abv`vqx cvIbv, weµq †diZ(hw` _v‡K), †`bv`v‡ii hZUzKy Av`vq‡hvM¨ bq Zv ev` w`‡j mgwš^Z †`bv`vi n‡e| mgwš^Z †`bv`vi †_‡K bZzb  Abv`vqx cvIbv mwÂwZ †ei Ki‡Z n‡e| Zvici mgwš^Z †`bv`vi †_‡K bZzb Abv`vqx cvIbv mwÂwZ ev` w`‡q hv Aewkó †`bv`vi _vK‡e Zvi Dci †`bv`v‡ii evÆv mwÂwZ ai‡Z n‡e|                               

Posted in: এইচ.এস.সি (হিসাববিজ্ঞান)