প্রকৃত জাবেদা কি? কোন কোন লেনদেন প্রকৃত জাবেদায় লিপিবদ্ধ করা হয়?

DËi t

cÖK…Z Rv‡e`v ev mvaviY Rv‡e`vt

            eo eo cÖwZôv‡b †jb‡`‡bi cwigvY A‡bK nq e‡j mKj ai‡Yi †jb‡`b GKB ewn‡Z wjwce× Ki‡j bvbv cÖKvi RwUjZv †`Lv w`‡Z cv‡i| ZvB †jb‡`‡bi cÖK…wZi wfwˇZ Avjv`v Avjv`v Rv‡e`v ewn‡Z wjwce× Kiv nq| †hgb-av‡i µq msµvšÍ †jb‡`b µq ewn‡Z Ges av‡i weµq msµvšÍ †jb‡`b weµq ewn‡Z wjwce× Kiv nq| Kvievi cÖwZôv‡bi Ggb wKQy †jb‡`b msNwUZ nq hv we‡kl ewn‡Z wjwce× Kiv m¤¢e nq bv| GBiƒc †jb‡`b¸‡jv wjwce‡×i Rb¨ GKwU ewn ivLv nq hvi bvg mvaviY Rv‡e`v ev cÖK…Z Rv‡e`v|

nvig¨vbmb(Hermanson) Ges Ab¨vb¨‡`i g‡Z,
ÒmvaviY Rv‡e`v nj H mg¯Í †jb‡`b wjwce×Ki‡Yi Kv‡R e¨eüZ mvaviY welqK Rv‡e`v hv Ab¨ †Kvb we‡kl Rv‡e`vq wjwce× Kiv hvq bv|Ó (General journal is a general purpose journal to be used for transactions that can not be entered in one of the special journals.)

Jeffrey Slater Gi g‡Z, ÒGeneral journal is the simplest form of a journal which records informations in chronological order.Ó

cvBj I jvimb(Pyle & Lerson) Gi g‡Z, Ògeneral journal is a book of original entry in which any type of transactions can be recorded Ó A_¨v©r, mvaviY Rv‡e`v nj GKwU cÖv_wgK eB †hLv‡b †h †Kvb cÖKv‡ii †jb‡`b wjwce× Kiv hvq|

myZivs, wewfbœ cÖK…wZi ‡jb‡`b‡K Dchy³ wnmv‡ei cÖv_wgK ev mnKvix ewn¸‡jv‡Z wjwce× Kievi ci †h mKj we‡kl ai‡Yi †jb‡`b Aewkó ‡_‡K hvq Dnvw`M‡K wjwce× Kievi Rb¨ wnmv‡ei †h cÖv_wgK ewn e¨envi Kiv nq, Zv‡K cÖK…Z Rv‡e`v ev mvaviY Rv‡e`v e‡j|

cÖK…Z Rv‡e`vq †h mKj †jb‡`b wjwce× Kiv nqt

            GKwU we‡kl cÖwZôvb cÖK…Z Rv‡e`vq †Kvb †jb‡`b wjwce× Ki‡e Zv P~ovšÍfv‡e ejv hvq bv| KviY, we‡kl Rv‡e`v ivLvi e¨vcv‡i †Kvb aivevav wbqg †bB| ZvB ïay ejv hvq †h, GKwU cÖwZôvb †h mg¯Í we‡kl Rv‡e`v †i‡L _v‡K †m¸‡jv‡Z †h mg¯Í †jb‡`b G‡`i cÖK…wZi Rb¨ wjwce× Kiv m¤¢e b‡n, †mB¸‡jvB cÖK…Z Rv‡e`vq wjwce× Kiv nq| hv †nvK, GKwU cÖwZôvb cÖK…Z Rv‡e`vq mvaviYZ: †h mg¯Í welq wjwce× K‡i _v‡K Zv wb¤œiƒct

1)      cÖviw¤¢K `vwLjv t Kviev‡ii cÖvi‡¤¢ AvwbZ m¤úwË Ges weMZ eQ‡ii hveZxq m¤úwË I `vq-‡`bv mg~n cÖv_wgK ch©v‡q   cÖviw¤¢K `vwLjvi gva¨‡g Rv‡e`vfy³ Kiv nq|

2)      mgvwß `vwLjv t P~ovšÍ wnmve ˆZixi mgq Kviev‡ii Avq I e¨q msµvšÍ wnmvemg~‡ni mgwó ev †Ri cÖK…Z Rv‡e`vi gva¨‡g µq weµq wnmve I jvf-¶wZ wnmv‡e ¯’vbvšÍi K‡i D³ wnmvemg~‡ni mgvwß Uvbv nq|

3)      fyj ms‡kvabx Rv‡e`v t wnmv‡ei fyj ÎæwU msµvšÍ ms‡kvabx cÖK…Z Rv‡e`vi gva¨‡g m¤úbœ nq|

4)      ¯’vbvšÍi `vwLjv t cÖK…Z Rv‡e`vi gva¨‡g cÖ‡qvR‡b GK wnmve n‡Z Ab¨ wnmv‡e ¯’vbvšÍi Kiv nq|

5)      mgš^q `vwLjv t P~ovšÍ wnmve ˆZwi Kievi mgq cÖK…Z Rv‡e`vi gva¨‡g mgš^q `vwLjv Øviv AwjwLZ wnmve¸‡jvi mgš^q mvab Kiv nq|

6)      we‡ji cÖZ¨vL¨vbRwbZ `vwLjv t cÖZ¨vL¨vZ we‡ji †jb‡`bmg~n cÖK…Z ev mvaviY Rv‡e`vq †jLv nq|

7)      Ab¨vb¨ `vwLjv t Dc‡iv³ `vwLjv QvovI av‡i m¤úwË µq-weµq Ges gvwjK KZ…©K e¨emvq n‡Z cY¨ MÖn‡Yi `vwLjv cÖK„Z Rv‡e`vq †jLv nq| 

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