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|                               

Read more »

অবচয় (অংক)

1|      GKwU h‡š¿i µqg~j¨ 80,000 UvKv| Bnvi Avqy¯‹vj 5eQi| 2q I 3q eQ‡ii cÖvi‡¤¢ GKB cÖKv‡ii `yÕwU hš¿ h_vµ‡g 50,000 UvKv I 60,000 UvKvq µq Kiv nBj| GKB nv‡i AePq avh© K‡i 5 eQ‡ii hš¿ wnmve, AePq wnmve, AePq mwÂwZ wnmve ˆZwi Ki Ges DØZ©c‡Î wKfv‡e cÖ`wk©Z n‡e ZvI †`LvI| cÖ‡qvRbxq Lmov Avek¨K|

2|     2005 mv‡ji 1jv Rvbyqvix ZvwiL 70,000 UvKv g~‡j¨i GKwU †gwkb µq Kiv n‡qwQj hv D³ eQ‡ii GwcÖj gv‡mi 1 Zvwi‡L 10,000 UvKv e¨‡q emv‡bv n‡qwQj| 2006 mv‡ji RyjvB gv‡m Av‡iv GKwU bZzb †gwkb 50,000 UvKv g~‡j¨ µq Kiv nq, hvi ms¯’vcb e¨q 8,000 UvKv| evwl©K AeP‡qi nvi 10%| cÖwZôvb cÖwZ eQ‡ii 31†k wW‡m¤^i Zvwi‡L wnmve eÜ K‡i _v‡K| 4 eQ‡ii Rb¨ †gwkb wnmve, AePq wnmve I AePq mwÂwZ wnmve ˆZwi Ki|

3|     2006 mv‡ji 1jv RyjvB Zvwi‡L Avjg †UªWvm© 600,000 UvKvq GKwU ‡gwkb µq K‡i| †gwkbwUi cwienb I ms¯’vcb e¨q h_vµ‡g 4,000 UvKv I 6,000 UvKv| †gwkbwUi m¤¢ve¨ Avqy¯‹vj aiv nq 15 eQi Ges Dnvi fMœve‡kl g~j¨ aiv nq 30,000 UvKv| 31†k wW‡m¤^i Zvwi‡L cÖwZôv‡bi wnmve eQi †kl nq| 2008 mv‡ji 31†k wW‡m¤^i ch©šZ mgqKv‡ji Rb¨ mswk­ó Rv‡e`v `vwLjv cÖ`vb c~e©K mij‰iwLK c×wZ‡Z †gwkb wnmve, AePq wnmve I AePq mwÂwZ wnmve ˆZwi Ki|

4|     1998 mv‡ji 1 Rvbyqvix Zvwi‡L GKwU dvg© 50,000 UvKvq GKwU ‡gwkb µq Kij| 1999 mv‡ji 1 Rvbyqvix Zvwi‡L dvg©wU 10,000 UvKv e¨‡q AviI GKwU AwZwi³ †gwkb µq Kij Ges emv‡bvi Rb¨ 500 UvKv LiP Kij| cÖwZ ermi 31†k wW‡m¤^i Zvwi‡L dvg©wU wnmve eÜ K‡i| evrmwiK 10% nv‡i AePq avh© Kiv nq a‡i wbæwjwLZ c×wZ‡Z 3 eQ‡ii Rb¨ †gwkbvix wnmve cÖ¯‘Z Ki|

         K) w¯’i wKw¯Z c×wZ ; L) µgn«vmgvb †Ri c×wZ

5|     2004 mv‡ji 1 Rvbyqvix Zvwi‡L m~h© gUim wjt 1,50,000 UvKv w`‡q GKwU ‡Wwjfvix UªvK µq K‡i| UªvKwUi AvbygvwbK Kvh©Ki Avqy¯‹vj 1,20,000 wK‡jvwgUvi Ges fMœve‡kl g~j¨ 30,000 UvKv| UªvKwUi RxebKvj wb¤œiƒ‡c e¨eüZ n‡qwQjt

2004 mv‡j         20,000 wK‡jvwgUvi

2005 mv‡j         30,000 wK‡jvwgUvi

2006 mv‡j         40,000 wK‡jvwgUvi

2007 mv‡j         30,000 wK‡jvwgUvi

m~h© gUim wjt Drcv`b c×wZ‡Z AePq avh© Kivi wm×všZ †bq| †Kv¤úvbxi wnmveKvj 31†k wW‡m¤^i Zvwi‡L †kl nq| 2004 mvj n‡Z 2007 mvj ch©šZ AePq msµvšZ cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI Ges †Wwjfvix UªvK wnmve, AePq wnmve I AePq mwÂwZ wnmve cÖ¯‘Z Ki|

6|        2004 mv‡ji 1 Rvbyqvix Zvwi‡L gûqv G›UvicÖvBR 3,00,000 UvKv g~‡j¨i GKwU †gwkb µq K‡i| 2004 mv‡ji 1 GwcÖj Ges 2005 mv‡ji 1 Rvbyqvix Zvwi‡L h_vµ‡g 1,50,000 UvKv I 1,00,000 UvKv w`‡q Av‡iv `ywU bZzb †gwkb µq K‡i| 2004 mv‡ji 1 jv Rvbyqvix Zvwi‡L µqK…Z †gwk‡bi GK-Z…Zxqvsk A‡K‡Rv e‡j we‡ewPZ nIqvq 2006 mv‡ji 1 RyjvB Zvwi‡L Dnv 30,000 UvKvq weµq Kiv nq| wnmve eQi 31†k wW‡m¤^i Zvwi‡L †kl nq| AeP‡qi nvi 20%| mij‰iwLK c×wZ‡Z 2004 mvj n‡Z 2006 mvj ch©šZ mg‡qi hš¿cvwZ wnmve, AePq LiP wnmve Ges AePq mwÂwZ wnmve cÖ¯‘Z Ki| 

Read more »

History of Bangla Cinema

Cinema of Bengal

Bengali cinema refers to the Bengali language filmmaking industries in the Bengal region of South Asia. There are two major film-making hubs in the region: one in Kolkata, West Bengal, India (Indian cinema) and the other in Dhaka, Bangladesh (Bangladeshi cinema).

The history of cinema in Bengal dates back to the 1890s, when the first "bioscopes" were shown in theatres in Kolkata. Within a decade, the first seeds of the industry was sown by Hiralal Sen, considered a stalwart of Victorian era cinema ^[1] when he set up the Royal Bioscope Company, producing scenes from the stage productions of a number of popular shows^[1] at the Star Theatre, Minerva Theatre, Classic Theatre. Following a long gap after Sen's works,^[2]Dhirendra Nath Ganguly (Known as D.G) established Indo British Film Co, the first Bengali owned production company, in 1918. However, the first Bengali Feature film, Billwamangal, was produced in 1919, under the banner of Madan Theatre. Bilat Ferat was the IBFC's first production in 1921. The Madan Theatre production of Jamai Shashthi (1931), under Amar Chauduri's direction was the first Bengali talkie ^[3][4] A long history has been traversed since then, with stalwarts such as Satyajit Ray, Mrinal Sen and Ritwik Ghatak and others having earned international acclaim and securing their place in the movie history.

On the other side of the border, Mukh O Mukhosh was released on 3 August 1956, written and directed by Abdul Jabbar Khan, based on his drama scripDacoit, produced by Nuruz Zaman and Shahidul Alam, distributed by Iqbal Films and acted by Inam Ahmed and Zahrat Azra.

Two film industries

Today, there are two Bengali-language film industries: the one in Kolkata, West Bengal, India (the Cinema of West Bengal, sometimes called Tollywood, aportmanteau of the words Tollygunge and Hollywood),^[5][6] is one of many centres for Indian regional filmmaking; and the other one in Dhaka, Bangladesh(the Cinema of Bangladesh, sometimes called Dhallywood, a portmanteau of the words Dhaka and Hollywood), is the mainstream national film industry of Bangladesh.

Early history

Hiralal Sen is credited as one of Bengal's, and India's first directors. However, these were all silent films. Hiralal Sen is also credited as one of the pioneers of advertisement films in India. The first Bengali-language movie was the silent feature Billwamangal, produced by the Madan Theatre Company of Calcutta and released on 8 November 1919, only six years after the first full-length Indian feature film, Raja Harish Chandra, was released.^[7]

The early beginnings of the "talking film" industry go back to the early 1930s, when it came to British India, and to Calcutta. The movies were originally made in Urdu or Persian as to accommodate a specific elite market. One of the earliest known studios was the East India Film Company. The first Bengali film to be made as a talkie was Jamai Shashthi, released in 1931. It was at this time that the early heroes of the Bengali film industry like Pramathesh Barua and Debaki Bose were at the peak of their popularity. Barua also directed a number of movies, exploring new dimension in Indian cinema. Debaki Bose directed Chandidas in 1932; this film is noted for its breakthrough in recording sound. Sound recordist Mukul Bose found out solution to the problem of spacing out dialogue and frequency modulation.

The 'Parallel Cinema' movement of Indian cinema began in the Bengali film industry during the 1950s, and then gained prominence in the other film industries of India.

West Bengal film industry

Main article: Cinema of West Bengal

The contribution of Bengali film industry to Indian film is quite significant. Based in Tollygunge, an area of South Kolkata, West Bengal and is more elite and artistically-inclined than the usual musical cinema fare in India. In the past, it enjoyed a large, even disproportionate, representation in Indian cinema, and produced film directors like Satyajit Ray, who was anAcademy Honorary Award winner, and the recipient of India and France's greatest civilian honours, the Bharat Ratna and Legion of Honor respectively, and Mrinal Sen, who is the recipient of the French distinction of Commander of the Order of Arts and Letters and the Russian Order of Friendship. The early nickname for the Tollygunge film industry, "Tollywood", was also the very first Hollywood-inspired name, dating back to a 1932 article in the American Cinematographer by Wilford E. Deming (due to Tollygunge rhyming with Hollywood) and went on to inspire the name "Bollywood" and other similar names.^[8]

Other prominent film makers in the Bengali film industry are Bimal Roy, Ritwik Ghatak, and Aparna Sen. The Bengali film industry has produced classics such as Nagarik (1952) The Apu Trilogy (1955–1959), Jalsaghar (1958), Ajantrik (1958), Neel Akasher Neechey (1959), Devdas, Devi (1960), Meghe Dhaka Tara (1960), the Calcutta trilogies (1971–1976), etc. In particular, The Apu Trilogy is now frequently listed among the greatest films of all time.^{[9][10][11][12]}

The most well known Bengali actor to date has been Uttam Kumar; he and co-star Suchitra Sen were known as The Eternal Pair in the early 1950s. Soumitra Chatterjee is a notable actor, having acted in several Satyajit Ray films, and considered as a rival to Uttam Kumar in the 1960s He is famous for the characterization of Feluda in Sonar Kella (1974) and Joy Baba Felunath (1978), written and directed by Ray. He also played the adult version of Apu in The World of Apu (1959), also directed by Ray. One of the most well known Bengali actresses was Sharmila Tagore, who debuted in Ray's The World of Apu, and became a major actress in Bengali cinema as well as Bollywood.

The pioneers in Bengali film music include Raichand Boral, Pankaj Mullick and K. C. Dey, all associated with New Theatres Calcutta.^[13] Other famous playback singers in Bengali film music were Hemanta Mukherjee, Manna Dey, Sandhya Mukhopadhyay and Kishore Kumar.

In the 1980s, however, the Bengal film industry went through a period of turmoil, with a shift from its traditional artistic and emotional inclinations to an approach more imitating the increasingly more popular Hindi films, along with a decline in the audience and critical appreciation, with notable exceptions of the works of directors like Gautam Ghose. However, even at this time, a number of actors and actresses enjoyed popularity, including Tapas Pal, Prosenjit, Chiranjit, Rituparna Sengupta and others. However, toward the end of the 90s, with the a number of directors coming increasingly into prominence, including Buddhadeb Dasgupta, Rituparno Ghosh, Gautam Ghose, Aparna Sen, Sandip Ray among others, a number of popular and critically acclaimed movies have come out of the Bengali film industry in recent years. These include, Unishe April, Titli, Mr. and Mrs. Iyer, Bombaiyer Bombete, Antaheen, etc and signal a resurgence of the Bengali film industry. Now after 2000 their rise another group of actor (Jeet, Dev, Parambrata, Rudranil), actress(Koel Mallik), (Srabanti Chatterjee), Directors Aniruddha Roychodhury, Arin Paul, Atanu Ghosh, Srijit Mukherjee, Raj Chakrobarty, Musicians (Jeet Ganguly). The latest films by the Raj Chakroborty, Jeet Ganguly, Dev, Jeet, Koel are no doubt big hits, but they lack the quality of cinema as an art and is mostly catered in view of the rural audience. Some of the film like Madly Bangali, Antaheen have truly depicted the image of urban youths.

The female director league from West Bengal consists of Aparna Sen, Sanghamitra Chaudhuri, Satabdi Roy, Satarupa Sanyal, Urmi Chakravarty and Reshmi Mitra.

Jahar Kanungo’s 'Nisshabd' made in 2005 has been critically acclaimed for its originality in the treatment of image and sound.

The market for Bengali films has expanded to a 340-million-strong Bengali audience in Bangladesh, West Bengal, Tripura and Assam. The industry could truly flourish if films from this state have a proper distribution network. While around 50 films are produced in West Bengal every year, only 30 make it to the theatres.^[14]

Bangladeshi film industry

Main article: Cinema of Bangladesh

The Bangladeshi film industry is based in Dhaka. As of 2004, it produced approximately 100 movies a year. The average movie budget was about 12 crore Bangladeshi taka.^[15]

Although the majority of the films made in Bangladesh are strictly commercial in nature, a handful of directors from Bangladesh have attained critical acclaim for their outstanding work.Zahir Raihan, Khan Ataur Rahman, Salahuddin, Alamgir Kabir, Amjad Hussain, Moshiuddin Shaker, Sheikh Niyamat Ali, Humayun Ahmed, Morshedul Islam, Tanvir Mokammel, Tareque Masud, Mostofa Sarwar Farooki are among those prominent directors. One of the first films produced in Bangladesh after independence was Titash Ekti Nadir Naam (A River Called Titas) in 1973 by acclaimed director Ritwik Ghatak, whose stature in Bengali cinema is comparable to that of Satyajit Ray and Mrinal Sen.

Bangladesh has been officially submitting nominations for the Academy Award for Best Foreign Language Film from 2003. Masud's Matir Moina (The Clay Bird) was the first film to be submitted, and won a number of other international awards from the Edinburgh, Palm Springs, Montreal, Marrakech, Cairo and Cannes Film Festivals. Another internationally acclaimed filmmaker from Bangladesh is Morshedul Islam, who won major awards at the International Filmfestival Mannheim-Heidelberg and other international film festivals.

Read more »

নগদান বই ও কিছু নিয়ম (এইচ.এস.সি পর্যন্ত)

নগদান বই

1| GKNiv bM`vb eB

2| `yÕNiv bM`vb eB

3| wZbNiv bM`vb eB

4| LyPiv bM`vb eB

            K) eûNiv LyPiv bM`vb eB

            L) AMÖ`Ë LyPiv bM`vb eB

mvaviY wbqg t

1)      bM`vb eB‡Z ïay bM` †jb‡`b (bM` I e¨vsK) wnmvefy³ n‡e| †Kvb AbM` †jb‡`b †hgb av‡i µq-weµq, AePq I Ae‡jvcb, Abv`vqx cvIbv, Kz-FY I Kz-FY mwÂwZ BZ¨vw` wnmvefy³ n‡e bv|

2)      bM` ev e¨vsK evo‡j ev e„w× †c‡j bM`vb eB‡qi †WweU cv‡k Ges bM` ev e¨vsK n«vm †c‡j bM`vb eB‡qi †µwWU cv‡k †`Lv‡Z n‡e|

3)      bM`vb eB LwZqv‡b g‡Zv e‡j ‡jb‡`b‡K Rv‡e`v Ki‡j bM`vb wnmv‡ei wecixZ wnmv‡ei bvg weeiY N‡i wjL‡Z nq|

4)      ‡h mgস্ত †jb‡`b‡K Rv‡e`v Ki‡j ÔbM`vb wnmveÕ I Ôe¨vsK wnmveÕ `yÕwUB cvIqv hvq D³ †jb‡`b‡K K›Uªv Gw›Uª e‡j| G‡¶‡Î †jb‡`bwU †WweU I †µwWU Dfq cv‡k †`Lv‡Z n‡e| bM` ev e¨vsK e„w× †c‡j †WweU cv‡k bM` ev e¨vs‡Ki N‡i Ges bM` ev e¨vsK n«vm †c‡j †µwWU cv‡k bM` ev e¨vs‡Ki N‡i UvKv †`Lv‡Z n‡e| G‡¶‡Î †h N‡iB UvKv emyK Zvi wecixZ wnmv‡ei bvg weeiY N‡i wjL‡Z n‡e|

5)      ‡PK ev wej evÆv Kiv n‡j Ges cieZx©‡Z Zv cÖZ¨vL¨vZ n‡j, †PK ev we‡ji m¤ú~Y© g~j¨ wnmvefy³ Ki‡Z n‡e|

6)      Kvievix evÆv wnmvefy³ n‡e bv| cY¨ µq-weµ‡qi mgq †h evÆv RwoZ _v‡K Zv‡K Kvievix evÆv e‡j| hv ev` w`‡q µq-weµq wnmvefy³ n‡e|

7)      bM` evÆv wnmvefy³ n‡e| bM` UvKv Av`vq ev cwi‡kva Kivi mgq †h Qvo †`Iqv nq ev hZ UvKv Kg cvIqv ev †`Iqv nq ZvB bM` evÆv| bM` evÆv wZbNiv bM`vb eB‡qi evÆvi N‡i †`Lv‡Z nq| GKNiv I `yÕNiv bM`vb eB‡q wnmvefy³ n‡e bv|

8)      GKNiv bM`vb eB‡q KL‡bv K›Uªv Gw›Uª nq bv| Z‡e wKQy wKQy †jb‡`b †WweU I †µwWU Dfq cv‡kB †`Lv‡Z nq| ‡hgb- e¨vsK my` avh©, e¨vsK PvR©, †P‡K cwi‡kva, e¨vsK KZ…©K cwi‡kva, †PK cÖZ¨vL¨vb BZ¨vw`|

9)      As‡Ki ïরু‡Z wQj/ DØ„Ë/ Znwej _vK‡j Zv cÖ_‡gB Ôe¨v‡jÝ we/wWÕ bv‡g †`Lv‡Z n‡e †WweU cv‡k| wKন্তু, ïরু‡ZB e¨vsK RgvwZwi³ _vK‡j Zv †µwWU cv‡k e¨v‡jÝ we/wW bv‡g †`Lv‡Z n‡e|

10)  bM`vb eB‡qi bM` N‡ii †hvMdj memgq †WweU cvk eo n‡e I †µwWU cvk †QvU n‡e| hvi d‡j †µwWU cv‡k gv‡mi me©‡kl Zvwi‡L e¨v‡jÝ wm/wW wj‡L †Ri Uvbv nq| Z‡e, e¨vsK N‡ii †hvMdj †h cv‡k eo n‡e Zvi wecixZ cv‡k me©‡kl Zvwi‡L Ôe¨v‡jÝ wm/wWÕ wj‡L †Ri Uvb‡Z n‡e|

11)   A‡bK mgq cÖ‡kœB ejv _v‡K nv‡Z bM` UvKv ivL‡Z n‡e ev e¨vs‡K UvKv Znwej ivL‡Z n‡e ev DØ„Ë ivL‡Z n‡e| GiKg cÖ‡kœ D³ UvKv Ôe¨v‡jÝ wm/wWÕ bv‡g gv‡mi ‡kl Zvwi‡L †`Lv‡Z n‡e|

12)  Avevi KL‡bv ejv nq DØ„Z n‡Z A‡a©K e¨vs‡K Rgv `vI, A‡a©K D‡Ëvjb Ki, e¨vs‡K .. UvKv †i‡L evwK UvKv bM` D‡Ëvjb Ki, bM` .. UvKv †i‡L Aewkó UvKv e¨vs‡K Rgv `vI| G‡¶‡Î cÖ_‡gB iv‡L ev Lmovq mgvcbx DØ„Ë †ei K‡i wb‡Z n‡e, Zvici cÖkœvbyhvqx †`Lv‡Z n‡e| j¶bxq †h, gv‡mi †kl Zvwi‡L e¨v‡jÝ wjLvi c~‡e© ch©vß dvuKv RvqMvq cÖkœ Abyhvqx RvqMv ivL‡Z n‡e, hv‡Z e¨v‡jÝ ivLvi ci Aewkó UvKv e¨vs‡K Rgv ev D‡Ëvjb Kivi †jb‡`bwU wjLv hvq|

bM`vb eB‡qi QK t

ZvwiL

weeiY

i:bs

L:c„:

bM` UvKv

e¨vsK UvKv

evÆv UvKv

ZvwiL

weeiY

fv:bs

L:c„:

bM` UvKv

e¨vsK UvKv

evÆv UvKv

খুচরা নগদান বই

hv Rvb‡Z n‡et

LyPiv LiP¸‡jv mvaviYZ: n‡jv Qvcv I gwbnvix, WvK I Zvi, hvZvqvZ, Avc¨vqb, enb LiP(µq I weµq cwienb), gRywi, c¨vwKs LiP, wewea LiP, LwZqvb wnmve

gwbnvix Li‡Pi AvIZvfy³ LiP¸‡jv nj t Qvcv I euvavB, gwbnvix, KvMR, Kvwj, †`vqvZ, Kjg, †cwÝj, eB, LvZv BZ¨vw`|

WvK I Zvi Li‡Pi AvIZvfy³ LiP¸‡jv nj t WvKwUwKU, ‡dvb I d¨v·, †Uwj‡dvb, B-‡gBj BZ¨vw`|

hvZvqvZ Li‡Pi AvIZvfy³ LiP¸‡jv nj t evmfvov, wi·v fvov, hvZvqvZ BZ¨vw`|

enb Li‡Pi AvIZvfy³ LiP¸‡jv nj t µq cwienb, weµq cwienb, enb, †ijfvov,gvj Avbvi UªvKfvov, cY¨ enb LiP BZ¨vw`|

Avc¨vqb Li‡Pi AvIZvfy³ LiP¸‡jv nj t ‡ccwm, †KvKv‡Kvjv, wew¯‹U, PvbvPzi, cvbxq, Kjv, Av‡cj BZ¨vw`|

wewea Li‡Pi AvIZvfy³ LiP¸‡jv nj t eKwkm, wf¶vcÖ`vb, cwi¯‹vi-cwi”Qbœ LiP BZ¨vw` hv Dc‡ii †Kvb Li‡Pi AvIZvfy³ bq|

LwZqvb wnmv‡ei AvIZvfy³ LiP¸‡jv nj t UzKUvK m¤ú` µq, e¨w³evPK wnmv‡ei cvIbv ev †`bv BZ¨vw`|

wbqg t

1| mvavibZ: UzKUvK Li‡Pi wnmve wb‡q LyPiv bM`vB eB cÖ¯‘Z Kiv nq|

2| AMÖ`Ë c×wZ‡Z cÖavb K¨vwkqvi AwMÖg LyPiv K¨vwkqvi‡K UvKv cÖ`vb K‡ib|

3| AMÖ`Ë c×wZ‡Z mvaviYZ cÖwZ gv‡mi AMÖ`Ë UvKvi cwigvY mgvb _v‡K| wKQy e¨wZµg Qvov| GRb¨ cÖwZgv‡mi cÖviw¤¢K e¨v‡jÝ wVK ivL‡Z nq| G gv‡m hZ UvKv LiP Zv cieZx© gv‡m cÖavb K¨vwkqv‡ii KvQ †_‡K Av`vq Ki‡Z nq|

AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb eB‡qi QKt

cÖvwß UvKv	ZvwiL	weeiY	fv: bs	cÖ`vb UvKv	LyPiv Li‡Pi we‡শ্লlY				L: c„:	LwZqvb wnmve
					gwbnvix	WvK I Zvi	hvZvqvZ	wewea LiP
		e¨v‡jÝ wm/wW e¨v‡jÝ we/wW bM`vb/e¨vsK wnmve
***				***	**	**	**	**		**
** **					L:c„:          L:c„:        L:c„:          L:c„: cÖwZwU LiP N‡ii †hvMdj mswk­ó LwZqvb wnmv‡e †WweU Ki‡Z n‡e|

** K¨vwkqv‡ii KvQ †_‡K †PK cvIqv †M‡j e¨vsK wnmve wjL‡Z n‡e| hZ UvKv c~e©eZx© gv‡mi LiP Zv cieZx© gv‡m bM` ev e¨vsK wnmve wj‡L emv‡Z n‡e| c~e©eZx© gv‡mi e¨v‡jÝ ev †Ri ev DØ„Ë PjwZ gv‡mi Ôe¨v‡jÝ we/wWÕ bv‡g †`Lv‡Z n‡e| 

Read more »