হিসাবসমীকরণ কি? উদাহরণের সাহায্যে বুঝিয়ে দাও।

DËi t

            AvaywbK wnmveweÁvb †jb‡`‡bi †WweU I †µwWU wbY©‡qi Rb¨ MvwYwZK m~‡Îi Dci cÖwZwôZ †h mgxKiY e¨envi K‡i ZvB wnmve mgxKiY bv‡g cwiwPZ| G mgxKiYwU †gvU m¤úwË, gvwjK c¶ I cvIbv`vi c‡¶i `vexi mgwói mgvb G aviYvi Dci cÖwZwôZ n‡q‡Q|

            MvwYwZK m~‡Îi Dci cÖwZwôZ †h mgxKi‡Yi mvnv‡h¨ †jb‡`‡bi †WweU I †µwWU wbY©q Kiv hvq Ges hvi gva¨‡g m¤úwË I `v‡qi ga¨Kvi m¤úK© cÖKvwkZ nq, Zv‡K wnmve mgxKiY e‡j| wnmve mgxKiYwU wb¤œiƒc-

A = L + P

GLv‡b, A=Assets  ev m¤úwË, L=Liabillity ev `vq, P=Proprietorship  ev ¯^Ë¡vwaKvi ev g~jab|

AvaywbKKv‡j wnmve mgxKi‡Yi Dcv`vb¸‡jvi A_¨v©r, P Gi †h e„w× ev n«vm N‡U †mB `„wó‡Kvb †_‡K wewfbœ wnmv‡ei †WweU I †µwWU wbY©q Kiv nq|

wnmve mgxKi‡Yi P Dcv`vbwU n«vm-e„w×i KviY we‡k­lY K‡i Avgiv ej‡Z cvwi, e¨q ev ¶wZ P ev ¯^Ë¡vwaKv‡ii n«vm cvq Ges Avq ev jvf P ev ¯^Ë¡vwaKv‡ii e„w× NUvq| P Gi Giƒc n«vm-e„w×i Av‡jv‡K Avgiv wnmve mgxKi‡Yi P †K hw` C ev g~jab awi Ges Gi mv‡_ C Gi n«vm-e„w×i KviY¸‡jv wePvi Kwi Z‡e mgxKiYwU ewa©Z iƒc n‡e-

A = L + P

A_ev,    A = L + (C + I - E)

A_ev,    A = L + C + I - E

A_ev,    A + E = L + C + I

G‡¶‡Î, A=Assets ev m¤úwË , E=Expense ev LiP ev e¨q , L=Liabillity ev `vq, C=Capital ev g~jab Ges I=Income ev Avq ev jvf|

wnmve mgxKiY MvwYwZK m~‡Îi Dci wfwË K‡i cªwZwôZ| Gi mvnv‡h¨ †jb‡`‡bi †WweU I †µwWU wbY©q Kiv hvq Ges Gi gva¨‡g m¤úwË I `v‡qi ga¨Kvi m¤úK© Lye mn‡RB cÖKvk Kiv hvq| 

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