Admin-5 470/66/2/12

g]kfn ljB"t\ k|flws/)f

k|zf;g ;]jf, n]vf ;d'x, tx-5, n]vfkfn:^f]/lsk/ kbsf] v"Nnf k|ltof]lutfTds lnlvt k/LIffsf] kf&\oqmd 1= 2= z}lIfs of]UotfM k|rlnt sd{rf/L ;]jf ljlgodfjnLdf Joj:yf eP cg";f/ . lnlvt k/LIffsf] ljifo, k')f{f, k/LIff k|)ffnL, k|Zg;+Vof, c+sef/ / ;do lgDgfg";f/ x"g]% . k')f k| k/LIff k|lt k|Zg kq ljifo {f+ Zg ; ;do k|)ffnL c+sef/ +Vof k|yd ;fdfGo!fg 30 j:t"ut ax"pQ/ 30 1 30 ldg]^ ltLo ;]jf ;DjGwL 70 ljifout 10 7 2 #)^f 30 ldg]^ sDKo"^/ 15 k|of]ufTds 1 #)^f ;DjGwL
a:t"ut jx"pQ/ k/LIff k|)ffnLdf k|To]s k|Zgsf rf/ j^f ;DefJo pQ/ lbOg] % . h; dWo] Pp^f ;xL pQ/df - _ lrGx nufpg" kg]{% . k|yd / ltLokqsf] k/LIff 2 k^s u/]/ x"g]% . k|ydkqsf] k/LIff ;lsPkl% ltLokqsf] k/LIff tTsfn x"g]% . lnlvt k/LIffjf^ %gf}^ ePsf pDd]bjf/x?sf] sDKo"^/ ;DjGwL k|of]ufTds k/LIff lnOg] % . k|of]ufTds k/LIffdf pQL)f{ pDd]bjf/nfO{ dfq cGtjf{tf{ k/LIffdf ;dfj]z u/fOg] % . k/LIffsf] dfWod g]kfnL jf c+u|]hL efiff x"g]% .

3= 4= 5= 6= 7=

k|ydkq - ;fdfGo!fg
-s_ -v_ -u_ -#_ -_ ljZjsf ;d;fdlos /fhg}lts, cfly{s, a}!flgs / v]ns"b ;DjGwL dxTjk')f{ #^gf / pknlJwx? ;DjGwL hfgsf/L . ;+o"tm /fi^ ;+# / o;sf Ph]G;Lx? (UNO and Its Agencies) ;DjGwL hfgsf/L . blIf)f PlzofnL If]qLo ;xof]u ;+u&g (SAARC) ;DjGwL hfgsf/L . g]kfnsf] ef}uf]lns, P]ltxfl;s, ;flxlTos, ;fdflhs, ;f+:s[lts, wfld{s, cfly{s, /fhg}lts / /fli^o dxTjsf #^gf Pj+ ljifo j:t"x?, g]kfnsf] hn;|f]t,+ ;f}o{ phf{ Pj+ cGo k|fs[lts ;Dkbfsf] lasf; / g]kfn ljB"t\ k|flws/)f ;DjGwL hfgsf/L . ul)ft ;DjGwL ;fdfGo hfgsf/L .

ltLokq - ;]jf ;DjGwL -s_ ljifout !fg

1= 2= 3= 4= 5= 6= 7= l^Kk)fL n]vg / kqfrf/ ;DjGwL ;fdfGo hfgsf/L kmfOln+ tyf cg"s|d)fLsf (Indexing) ;DjGwL hfgsf/L . bf]xf]/f] n]vf k|)ffnLsf] kl/ro tyf *]lj^, s|]l*^sf lgodx? . n]vf+g k|)ffnLsf cfwf/x? M gub, Ps|"cn / ldl>tdf cfwfl/t . n]vfg ;lds/)f (Accounting Equation) tyf n]vfx?sf] juL{s/)f . n]vf ;DjGwL ljleGg zJbfjnLx?sf] !fg M ;DklQ, vr{, cfDbfgL, k'+hL / bfloTj . n]vfgsf k|f/lDes clen]vx? M -s_ ef}r/ M e"tmfgL, cfDbfgL, lhG;L vr{, lhG;L cfDbfgL, hg{n, :^f)**{ hg{n . -v_ hg{n a"s -u_ gubL lstfj (Cash Book) : a}s vfgf ;lxtsf] gubL lstfj (Cashbook with Bank column) -#_ ;fgf] gubL sf]if (Petty cash book) -_ ;xfos lstfjx? (Subsidiary Books) : v/Lb lstfj, ljqmL lstfj, k]ZsL lstfj, ;fk^L lstfj / l:y/ ;DklQ lstfj . 8= n]h/ vftf M lgoGq)f n]vf tyf ;xfos n]vfx? . 9= j}+lu sf/f]jf/ ;DjGwL hfgsf/L M ;+:yf tyf Joltmsf] vftf vf]Ng] tyf ;+rfng ug]{ k|s[of, r]s, *fk\m^ / o;sf k|sf/x?, a}+sdf ;+rfng x"g] vftfsf k|sf/x? . 10= a}+s lx;fj ldnfg ljj/)f (Bank Reconciliation Statement), 11= x|f; sLsf] cjwf/)ff tyf x|f; sL ug]{ ljlwx? M -s_ ;dtn x|f; sL k|)ffnL (Straight Line Method) -v_ #^\bf] jf+sL x|f; sL k|)ffnL (Diminishing Balance Method) 12= n]vfdf b]lvg] q"^Lx? tyf ;"wf/ ug]{ t/Lsf (Accounting errors and Rectification of errors), 13= ;Gt"ng k/LIf)f (Trial Balance) tyf ;Gt"ng k/LIf)f tof/ kfg]{ ljlwx?, ;+t"ng k/LIf)f gldNg] sf/)fx? / ldnfpg] t/Lsf . 14= k'+hLut (Capital) tyf cfout (Revenue) vr{ ;DjGwL cjwf/)ff . 15= gfkmf gf]s;fg vftf tyf jf;nftdf /xg] ljleGg zLif{sx? . 16= vl/b Joj:yfkg M k|tLtkq, ^])*/ / sf]^]zg . 17= lhG;L lgsf;L lbbf ul/g] d'Nofg ljlwx? (Methods of Pricing at Material Issued) : 18= 19=

(a) LIFO

-v_

sfg'g ;DjGwL !fg

nfut n]vf k|)ffnLsf] ;fdfGo hfgsf/L cfGtl/s tyf clGtd n]vf k/LIf)f / o;sf p@]Zox? .

(b)

FIFO

(c) Simple average

1= g]kfnsf] k|rlnt ;+ljwfg

-s_ /fHosf lgb]{zs l;$fGt tyf gLltx? -v_ cfly{s sfo{ k|)ffnL -u_ dxfn]vf k/LIfs 2= g]kfn ljB"t k|flws/)f P]g, 2041 -;+zf]wg ;lxt_ sf] -s_ ;+:yfkg k'+hL / Joj:yfkg -v_ sfd st{Jo / clwsf/ -u_ sf]ifsf] n]vf k/LIf)f 3= g]kfn ljB"t k|flws/)f cfly{s k|zf;g ;DjGwL k|rlnt ljlgodfjnLsf] -s_ k|f/lDes -v_ cfly{s sfo{ k|)ffnL -u_ ;DklQsf] lhDdf To;sf] nut / ;+/If)f ;DjGwL Joj:yf -#_ k]ZsL / k]ZsL km%\of}{^ ;DjGwL Joj:yf -_ vl/b Joj:yf -r_ ;DklQ jxfndf lng] lbg] 4= g]kfn ljB"t k|flws/)fsf] k|rlnt sd{rf/L ;]jf ljlgodfjnL sf] -s_ ljbf ;DjGwL Joj:yf, -v_ tnj eQf / ;+rosf]if ;DjGwL Joj:yf 5= ljB"t rf]/L lgoGq)f lgodfjnL, 2059 sf] -s_ ljB"t cfk'lt{ jGb ug{ ;Sg] Joj:yf, -v_ k"gM ljB"t nfOg h*fg ug]{ Joj:yf -u_ k"/:sf/ ;DjGwL Joj:yf 6= e|i^frf/ lgjf/)f P]g, 2059 sf] -s_ e|i^frf/sf] s;"/ / ;hfo ;DjGwL Joj:yf -v_ e|i^frf/ lgu/fgL ;DjGwL Joj:yf 7= d'No clea[l$ s/ P]g, 2052 sf] -s_ d'No clea[l$ s/ nfUg], -v_ btf{ -u_ btf{ vf/]hL, -#_ s/sf] e"tmfgL 8= n]vf k/LIf)f P]g, 2048 sf] -s_ g]kfn ;/sf/sf] k')f{ :jfldTj ePsf] ;+ul&t ;+:yfsf] n]vf k/LIf)f -v_ g]kfn ;/sf/sf] clwsf/ / :jfldTj ePsf] ;+:yfsf] n]vf k/LIf)f 9= cfos/ P]g, 2058 10= cfos/ lgodfjnL, 2059 11= sd{rf/L ;+ro sf]if P]g, 2019 sf] -s_ clgjfo{ ?kn] sd{rf/Lx?sf] /sd sf u/L sf]ifdf hDdf ug]{ -v_ ;+:yfsf sd{rf/Lx?sf] sf]if sL -u_ sf]ifdf /sd hDdf x"g cfP kl% sf]ifn] ug]{ sfd -#_ /sd lemSg ;Sg] -_ Jofh / d"gfkmf lbg] -r_ sf]if sf /sd lkmtf{ kfpg] -%_ sf]ifsf] ;"/Iff b|i^JoM kf&\oqmddf /flvPsf ;+ljwfg, P]g, lgod / ljlgodx? k/LIff x"g" eGbf 3 dlxgf cuf*L ;Dd ; +zf]wg jf vf/]h eO{ To;sf] ;f xfn k|rngdf /x]sfnfO{ ;f]xL cg"?k kf&\oqmddf ;dfj]z ePsf] dflgg] % .

Admin-5 470/66/2/12