হিসাববিজ্ঞানের ক্রমোন্নতির ইতিহাস (এইচ.এস.সি)

DËi t wnmveweÁv‡bi BwZnvm gvbe mf¨Zvi BwZnv‡mi gZB cÖvPxb| gvbe mf¨Zvi ïiæi m‡½ m‡½B wnmveweÁv‡bi AMÖhvÎv ïiæ nq| wnmveweÁv‡bi DrcwËi Avw` BwZnvm wbY©q Ki‡Z bv cvi‡jI ejv hvq cÖvq Pvi nvRvi ermi c~e© †_‡KB wnmveweÁv‡bi cÖPjb wQj| mf¨Zvi µgweKvk I Avw_©K Kvh©vejxi cÖ‡qvRb, c×wZ, wm×všÍ, Kjv‡KŠkj BZ¨vw`i cÖ‡qvR‡b wnmveweÁv‡bi cwiwa I Kvh©vejx‡Z we¯Z…wZ N‡U‡Q| wnmveweÁv‡bi DrcwË I µgweKv‡ki BwZnvm‡K wb¤œwjwLZ Pvifv‡M fvM Kiv †h‡Z cv‡it

K) Dbœqb ce© (Development period-Period upto 1494)

L) cÖvK we‡kølY ce© (Pre-Explanatory Period-1494-1800)

M) we‡kølY ce© (Explanatory Period 1800-1950)

N) AvaywbK ce© (Medern Period 1950 above)

K) Dbœqb ce© (Development period-Period upto 1494)

gvbe mf¨Zvi ïiæ †_‡K 1494 mv‡ji c~e© ch©šÍ mgq‡K GB c‡e©i AšÍ©fy³ Kiv n‡q‡Q| GB ce©‡K Avevi Pvi fv‡M fvM Kiv n‡q‡Q| h_v- cÖ¯Íi hyM, cÖvPxb hyM, wewbgq hyM, gy`ªv hyM|

cÖ¯‘i hyM t cÖ¯Íi hy‡M gvbyl e‡b R½‡j ce©Z, ¸nvq evm KiZ| Mv‡Qi djg~j msMÖn I eb¨ cï wkKvi K‡i Zviv RxweKv wbe©vn KiZ| KZ djg~j, KZ cï wkKvi KiZ BZ¨vw` cÖ‡qvRbgZ Mv‡Qi Mv‡q, ce©‡Zi ¸nvq, cv_‡i wPý K‡i wnmve ivL‡Zv|

cÖvPxb hyM t Av‡¯Í Av‡¯Í gvbyl cvnv‡oi ¸nv †Q‡o mgf~wg‡Z emevm ïiæ K‡i| G hy‡M gvbyl †`qv‡j `vM †K‡U, iwk‡Z wMU †eu‡a wnmve ivL‡Zv|

wewbgq hyM t GB hy‡M c‡Y¨i wewbg‡q cY¨ MÖn‡Yi cÖ_v Pvjy nIqvq GB hyM‡K cY¨ wewbgq hyM e‡j| GB mgq gvwUi N‡ii †`qv‡j I `iRvi Kcv‡Ui Af¨šÍifv‡M is w`‡q `vM ‡K‡U wnmve ivL‡Zv|

gy`ªv hyM t wewbgq hy‡Mi Kvjµ‡g wewbg‡qi gva¨giƒ‡c gy`ªvi cÖPjb ïiæ nq| GB hy‡M K…wl, wkí I e¨emvq evwY‡R¨i cÖmvi jvf K‡i| d‡j †jb‡`b wb®úwˇZ gy`ªvi Av`vb-cÖ`vb K‡i Ges cïi Pvgov I Mv‡Qi cvZvq Zv‡`i hveZxq µq-weµq I cY¨ mvgMÖxi wnmve wj‡L ivL‡Z ïiæ K‡i|

L) cÖvK we‡kølY ce© (Pre-Explanatory Period-1494-1800)

e¨emvq evwY‡R¨i RwUjZv I DbœwZi mv‡_ mv‡_ wnmveweÁv‡bi RwUjZv I DbœwZ †`Lv †`q| 1494 mv‡j jyKv c¨vwmIwj bvgK GK cvw`ª (Summa De Arithmatica Geomatria Proportion-et Proportionalita) bvgK eBwU‡Z `yÕZidv `vwLjv c×wZ‡Z wnmvei¶‡Yi cÖYvjx D‡jøL K‡ib| GB c×wZ‡Z †WweU-‡µwWU wbY©q m~Î, Rv‡e`v, LwZqvb, †iIqvwgj BZ¨vw` wel‡q cwi¯‹vifv‡e Av‡jvPbv Kiv nq|

M) we‡kølY ce© (Explanatory Period 1800-1950)

            ‡hŠ_ g~jabx Kviev‡ii Avwe©fve, e„n`vqZb Drcv`b, wewfbœ Drcv`b cÖwµqv e¨e¯’vq kªwgK gvwjK m¤ú‡K©i RwUjZv, cÖwZ‡hvwMZv, AwaK gybvdv AR©‡bi AvKv•Lv BZ¨vw` Kvi‡Y wnmve e¨e¯’vq bZzb bZzb mgm¨v †`Lv †`q| GBme mgm¨v mgvav‡bi Dcvq Lyu‡R †ei Kivi Rb¨ cÖ‡qvRb †`Lv †`q wnmveweÁvb kv‡¯¿i we‡kølY cÖwµqv| GB mgq we‡k¦i wewfbœ †`‡k wnmvei¶K‡`i gvb Dbœq‡bi Rb¨ wnmve †ckv`vix ms¯’vi D™¢e nq| †hgb 1800 mv‡j hy³iv‡R¨, 1887 mv‡j Av‡gwiKvq|

N) AvaywbK ce© (Medern Period 1950 above)

wesk kZvãx‡Z gvbe mf¨Zvi I A_©‰bwZK Kg©Kv‡Ð `ªæZ I Afvebxq AMÖMwZ N‡U| d‡j wnmveweÁv‡bi AvIZv I Kvh©Kjvc m¤cÖmvwiZ nq| hy‡Mi m‡½ Zvj wgwj‡q wnmveweÁvb Zvi wbR¯^ kvLv-cÖkvLvq wef³ nq †hgb- Avw_©K wnmveweÁvb, Drcv`b e¨q wnmveweÁvb, e¨e¯’vcbv wnmveweÁvb, mvgvwRK wnmveweÁvb I ev‡RU msµvšÍ wnmv‡ei m„wó n‡q‡Q|

Dcmsnv‡i ejv hvq, wnmveweÁv‡bi µgweKv‡ki mg‡qi mv‡_ Zvj wgwj‡q Pj‡ZB _vK‡e| 1973 mv‡j wnmve e¨e¯’vi bxwZ I cÖ‡qvM c×wZ¸‡jvi mve©RbxbZv Avbvi j‡¶¨ hy³iv‡R¨ International Accounting Standard Committee bv‡g GKwU ms¯’v MwVZ nq| GB ms¯’v wewfbœ wel‡q bxwZ wba©viY K‡i Gi cÖ‡Póv Ae¨vnZ ivL‡Q| 

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