অনিশ্চিত হিসাব কি? রেওয়ামিল কি হিসাববহির গাণিতিক শুদ্ধতা যাচাই করে?

AwbwðZ wnmvet AwbwðZ wnmve GKwU mvgwqK wnmve| wnmvei¶Y Kvh©µ‡g GK A_ev GKvwaK we‡kl cwiw¯’wZi D™¢e n‡j mvgwqK e¨e¯’v ¯^iƒc G RvZxq wnmve †Lvjv nq| D³ cwiw¯’wZ wbimb nIqvi m‡½ m‡½ GB RvZxq wnmve wejyß Kiv nq| Ab¨ †Kvb wnmv‡ei bvg AÁvZ _vKvq D³ wnmv‡ei A_© †h wnmv‡e †i‡L †`Iqv nq Zv‡K AwbwðZ wnmve e‡j|

Read more »

দু’তরফা দাখিলা পদ্ধতি একটি পূর্ণাঙ্গ, নির্ভরযোগ্য ও বিজ্ঞানসম্মত পদ্ধতি-ব্যাখ্যা কর।

            ‡h c×wZ‡Z †jb‡`b‡K Zvwi‡Li µgvbymv‡i mgcwigvY UvKv Øviv `yÕwU c‡ÿ e¨vL¨vmn  wjwce× Kiv nq Zv‡K `yÕZidv `vwLjv c×wZ e‡j| wnmveweÁv‡bi RbK jyKv c¨vwmIwj 1494 Lªx÷v‡ã Zvi weL¨vZ eB ÔÔmy¤§v wW Gwi_g¨vwUKv wRI‡gUwiKv cÖ‡cvik‡bU cÖ‡cvikbvwjUvÕÕ bvgK MÖ‡š_ `yÕZidv `vwLjv c×wZi m~Pbv K‡ib| hv wek¦e¨vcx cÖPzi mgv`„Z nq| eZ©gv‡b GB c×wZwU GKwU c~Y©v½, wbf©i‡hvM¨ I weÁvbm¤§Z c×wZ wnmv‡e ¯^xK…wZ jvf K‡i‡Q we‡k¦i mKj wnmveweÁvbx‡`i Kv‡Q| GB c×wZi Dci wfwË K‡iB AvaywbK wnmvekv‡¯¿i DrcwË| Gj.wm. µcvi `yÕZidv `vwLjv c×wZ m¤ú‡K e‡jb, ÔÔDouble Entry Book Keeping has however, stood the test of four hundred years of continuous use and it may be safely claimed for it that is the only system worthy of adoption by the practical business.’’

Read more »

নগদ বাট্টা ও কারবারি বাট্টার পার্থক্য

DËi t

Kvievix evÆv t eo eo Kvievix ev Drcv`bKvix me©Î GKwU wbw`©ó g~‡j¨ cY¨ `ªe¨ weµq Kievi Rb¨ cÖwZôvb GKwU Qvcv‡bv g~j¨ ZvwjKv iv‡L| Giƒc Qvcv‡bv g~j¨ n‡Z Drcv`bKvix ev cvBKvix e¨emvqxMY Gi wbKU n‡Z †h A_© Kg iv‡L Zv‡K Kvievix evÆv e‡j|

Pyle and Larson Gi g‡Z, Ôtrade discount is the discount that may be deducted from a cataling list price to determine the invoice price of goods. A_¨v©r, Kvievix evÆv nj evÆv, hv c‡Y¨i Pvjvb g~‡j¨ wba©vi‡Yi Rb¨ ZvwjKv g~j¨ †_‡K ev` †`Iqv nq|

bM` evÆv t we‡µZv †`bv`v‡ii wbKU †_‡K cvIbv `ªyZ Av`vq Kievi D‡Ï‡k¨ GKwU wbw`©ó mgq mxgvi g‡a¨ g~j¨ cwi‡kva Ki‡j †h Qvo †`q, Zv‡K bM` evÆv e‡j| GwU bvwgK wnmve| wZbNiv bM`vb eB‡Z cÖ`Ë bM` evÆv †WweU cv‡k evÆvi N‡i Ges cÖvß bM` evÆv †µwWU cv‡k evÆvi N‡i wjLv n‡q _v‡K|

Pyle and Larson Gi g‡Z, Ôcash discount is a diduction from the invoice price of goods allowed on payment which is made within specified period of time. A_¨v©r, GKwU wbw`©ó mg‡qi g‡a¨ A_© cwi‡kv‡ai Rb¨ Pvjvb g~j¨ n‡Z †h Qvo †`Iqv nq, Zv‡K bM` evÆv e‡j|

Kvievix evÆv I bM` evÆvi g‡a¨ cv_©K¨ t

wb‡¤œ Kvievix evÆv I bM` evÆvi g‡a¨ cv_©K¨ †`Lv‡bv njt

Kvievix evÆv	bM` evÆv
1| GwU ZvwjKv g~‡j¨i Dci aiv nq|	1| GwU bxU weµq g~‡j¨i Dci aiv nq|
2| GwU mvaviYZ wnmv‡e †jLv nq bv|	2| GwU wnmv‡ei eB‡Z me©`vB †jLv nq|
3| G evÆvi D‡Ïk¨ nj LyPiv we‡µZv‡K wKQy gybvdv AR©‡b mvnvh¨ Kiv |	3| Gi D‡Ïk¨ nj †`bv`v‡ii wbKU n‡Z ZvovZvwo A_© Av`vq Kiv|
4| Drcv`bKvix ev cvBKvix we‡µZv LyPiv Kvievix‡K G evÆv cÖ`vb K‡i|	4| †h †Kvb we‡µZv †`bv`vi‡K G evÆv cÖ`vb K‡i|
5| ïaygvÎ µq-weµ‡qi mgq G evÆv cÖ`vb Kiv nq|	5| ïaygvÎ †`bv`v‡ii wbKU n‡Z bM` ev †PK cÖvwßi mgq G evÆv †`Iqv nq|
6| mKj LwiÏvi‡K GKB nv‡i evÆv †`Iqv nq|	6| cwi‡kv‡ai mg‡qi wfwˇZ G evÆvi nvi wewfbœ LwiÏv‡ii g‡a¨ Kg †ewk nq|
7| bM` evÆv MYbv Kivi c~‡e© Kvievix evÆv MYbv Kiv nq|	7| Kvievix evÆv wnmve Kivi ci bM` evÆv MYbv Kiv nq|
8| GwU A_© cwi‡kv‡ai mg‡qi mv‡_ m¤úK©xZ bq|	8| GwU A_© cwi‡kv‡ai mg‡qi mv‡_ m¤úKx©Z|
9| ïaygvÎ µq-weµ‡qi mgq D™¢e nq e‡j Gi AvIZv mxwgZ|	9| †h †Kvb †`bv cvIbvi †¶‡Î D™¢e nq e‡j Gi AvIZv e¨vcK|

Dc‡iv³ Av‡jvPbv n‡Z ejv hvq, Kvievix evÆv I bM` evÆv DfqB evÆvi cÖKvi‡f` n‡jI G‡`i g‡a¨ h‡_ó cv_©K¨ we`¨gvb|

Read more »