BDwbU

wnmveweÁv‡bi bxwZgvjv
5
f~wgKv
wnmveweÁvb‡K e¨emv‡qi fvlv ejv nq| G fvlv ev Z_¨ hv‡Z mK‡ji wbKU GKB A_©‡evaK nq †mRb¨
wnmveiÿKMY wKQz wbw`©ó wbqg Kvbyb ev cÖ_vi cÖPjb K‡i‡Qb| Gi d‡j wnmveiÿY Kv‡R GKB ai‡Yi bxwZgvjv
AbymiY Kiv nq Ges GKR‡bi cÖ¯‘ZK…Z wnmvecÎ mK‡jB eyS‡Z cv‡i|
BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 3 mßvn
cvV-5.1 wnmveweÁv‡bi bxwZgvjvi aviYv
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 wnmveweÁv‡bi bxwZgvjvi aviYv I cÖ_v eY©bv Ki‡Z cvi‡eb|

g~L¨ kã wnmveweÁvb aviYv, cÖ_v, wnmvegvb, ixwZ-bxwZ, AvšÍR©vwZK wnmvegvb

wnmveweÁv‡bi bxwZgvjvi aviYv (Principles of Accounting Concept)
AvaywbK wnmveweÁvb µgvbœ‡q mywbw`©ó wnmveweÁvb bxwZgvjvi Dci cÖwZdwjZ n‡q‡Q| e¨envwiK
cÖ‡qvR‡b Gi wewfbœ ch©v‡q DbœwZ n‡q‡Q| cÖwZôv‡bi ¯^v_© mswkøó wewfbœ cÿmg~n †hgbgvwjK, wewb‡qvMKvix,
FY`vZv I e¨e¯’vcbv KZ©„c‡ÿi wbKU cÖwZôv‡bi mwVK Avw_©K djvdj I Avw_©K Ae¯’vmn Ab¨vb¨ cÖ‡qvRbxq Z_¨
h_vh_ I Zzjbv‡hvM¨fv‡e Dc¯’vc‡bi Rb¨ wnmveweÁvb‡K e¨emvq hy‡Mvc‡hvMx Kiv n‡q‡Q| GRb¨
wnmveweÁvbxMY I wewfbœ M‡elKMb KZ©„K wnmveweÁvb‡K mnR myk„•Lj wbq‡gi g‡a¨ Avbvi †Póv Kiv n‡q‡Q| GB
bxwZ¸‡jv †Kv‡bv AvBb bq; Z‡e AvB‡bi KvQvKvwQ e‡U|
wnmveweÁv‡bi hveZxq Kg©KvÛ cwiPvjbv Ges D‡Ïk¨vewj mva‡bi Rb¨ KZK¸‡jv †gŠwjK aviYv Ges cÖPwjZ cÖ_v
cÖ‡qvM Kiv n‡q _v‡K| G‡`i‡K mvgwMÖKfv‡e wnmveweÁv‡bi bxwZgvjv ejv nq| G¸‡jv mvaviY AwfÁZv,
HwZnvwmK bwRi, e¨w³ I †ckv`vi msMVbmg~‡ni wee„wZ Ges miKvwi KZ©„c‡ÿi weavbvewj n‡Z G‡m‡Q| GB
mKj bxwZmg~n‡K `yB fv‡M fvM Kiv hvq| h_vK. wnmveweÁvb aviYv, L. wnmveweÁvb cÖ_v|
K. wnmveweÁvb aviYv (Accounting Assumption) : wnmveweÁv‡bi †gŠwjK D‡Ïk¨ mva‡bi Rb¨ KZK¸‡jv
†gŠwjK aviYv cÖ‡qvM Kiv n‡q _v‡K| h_v:
1. ¯^Z¡vg~jK aviYv (Entity Assumption) : G ZË¡ Abyhvwq e¨emvq cÖwZôvb †_‡K gvwjK‡K wfbœ Abygvb
Kiv nq| hvi djvdj n‡jv gvwjK I Kvievi `ywU c„_K ¯^Z¡vi AwaKvwi| G aviYv g‡Z gvwjK I
Kviev‡ii wnmve‡K c„_Kfv‡e ivL‡Z nq| ¯^Z¡vg~jK aviYvi wfwË n‡jv wZbwU| †hgb
i. gvwjKvbv ¯^Z¡ (Owners entity) : Kvievi cÖwZôv‡bi †gvU m¤úwËi Dci gvwjKc‡ÿi †h AwaKvi ev
`vex i‡q‡Q Zv‡K gvwjKvbv ¯^Z¡ e‡j|
ii. `vq ¯^Ë¡v (Liabilities entity) : e¨emvq cÖwZôv‡bi †gvU m¤úwËi Dci gvwjK e¨ZxZ Z…Zxq c‡ÿi †h
`vex i‡q‡Q Zv‡K `vq ¯^Z¡v e‡j|
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

iii. e¨emvwqK ¯^Z¡v (Business entity) : e¨emv‡qi µqK…Z m¤ú`B n‡jv e¨emvwqK ¯^Z¡v| e¨emvq
cÖwZôv‡bi gvwjK I Z…Zxq c‡ÿi wbKU Revew`wnZv I `vq `vwqZ¡ i‡q‡Q weavq e¨emv‡qi µqK…Z
m¤ú`B n‡jv e¨emvwqK ¯^Ë¡v|
2. Pjgvb cÖwZôvb aviYv (Going concern Assumption) : wnmveweÁv‡bi G aviYv Abyhvqx KwZcq
¯^í‡gqv`x cÖwZôvb Qvov Ab¨vb¨ cÖwZôvbmg~n Awbw`©ó Kvj ch©šÍ mPj _vK‡e| G bxwZi Kvi‡YB Avq I
e¨q‡K g~jab I gybvdvRvZxq e¨‡q wef³ Kiv n‡q‡Q| G aviYvi Dci wfwË K‡i e¨emvq cÖwZôv‡bi
Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| ¯’vqx m¤ú‡`i †ÿ‡Î Zvi Avqy®‹vj ch©šÍ AePq ai‡Z nq Ges
Avw_©K weeiYx‡Z cÖ`wk©Z m¤úw˸‡jv n‡Z AePq ev` w`‡q †`Lv‡bv nq|
3. wnmveKvj aviYv (Accounting period Assumption) : e¨emvq cÖwZôvb Awbw`©ó Kvj ch©šÍ Pj‡Z _vK‡e
ïaygvÎ wbw`©ó Rxeb †kl n‡jB wnmve wbKvk Kiv n‡e GUv Kvg¨ bq| †Kbbv Kviev‡ii mv‡_ RwoZ
cÿmg~n wbw`©ó mgq cici Zv‡`i e¨emv‡qi jvfÿwZ I Avw_©K Ae¯’v Rvb‡Z Pvq| wnmveiÿKMY
Kviev‡ii hveZxq Kvh©Kvj‡K weÁwPZfv‡e K‡qKwU mgvb mg‡qi GK‡K fvM K‡i _v‡Kb, hv‡K
wnmveKvj aviYv ejv nq|
4. Avw_©K GKK aviYv (Monetary unit assumption) : GB aviYv Abyhvqx ïaygvÎ A‡_©i As‡K
wbiƒcY‡hvM¨ †jb‡`b¸‡jv‡K GKgvÎ wnmv‡ei eB‡Z †jLv n‡e| hLbB †Kv‡bv †jb‡`b wnmv‡ei eB‡Z
wjwce× Kiv n‡e Dnv me©`vB A‡_©i As‡K wbiƒcY K‡i wb‡Z n‡e|
5. e‡Kqv wfwËK aviYv (Accrual Basis Assomption): e¨emvq cÖwZôvb mvaviYZ e‡Kqv wfwËK aviYvi
Dci Avw_©K weeiYx cÖ¯‘Z K‡i _v‡K| e‡Kqv wfwËK aviYv n‡”Q, hLbB e¨emvq cÖwZôv‡bi †jb‡`b
msNwUZ n‡e ZLbB wjwce× n‡e (bM` cÖevn †nvK A_ev bv †nvK)| †hgb: evKx‡Z cY¨ weµq 50,000
UvKv| GB †jb‡`b-Gi gva¨‡g bM` UvKv cvIqv hvqwb wKQz GKwU Øviv cÖwZôv‡bi Avw_©K Ae¯’vi
cwieZ©b n‡q‡Q| ZvB †jb‡`bwU e¨emv‡qi wnmv‡ei eB‡Z wjwce× Ki‡Z n‡e| Avevi 6,000 UvKv
†eZb cÖ`vb Kiv n‡jv, GwUI GLv‡b wjwce× n‡e| †gvU K_v bM` cÖevn †nvK A_ev bv †nvK †jb‡`b
n‡jB wnmv‡e wjwce× Ki‡Z n‡e|
L. wnmveweÁvb bxwZgvjv (Accomting Principles): wnmveweÁv‡bi bxwZgvjv‡K wb‡¤œv³ Pvifv‡M fvM Kiv nq:
1. HwZnvwmK e¨q bxwZ/µq g~j¨ bxwZ (Historical cost principles) : G ixwZ Abyhvqx †Kv‡bv Avq, e¨q,
m¤ú`, `vq I g~jab msµvšÍ †jb‡`b msNwUZ nIqvi mgq †h g~‡j¨ wnmvefz³ n‡q _v‡K H GKB g~‡j¨
wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡Z n‡e|
2. ivR¯^ ¯^xK…Z bxwZ (Revenue recognition principle) : ivR¯^ ¯^xK…Z bxwZ ej‡Z eySvq, †h wnmve eQ‡i
Avq AwR©Z n‡q‡Q †mB wnmve eQ‡i Zv wnmvefz³ Ki‡Z n‡e| G bxwZ Abyhvqx hw` wnmve eQ‡i †µZvi
wbKU c‡Y¨i gvwjKvbv ¯^Z¡ n¯ÍvšÍwiZ nq ev †Kv‡bv †mev cÖ`vb m¤úbœ nq Ges Gi d‡j cY¨ †µZv ev
†mevMÖnYKvixi wbKU n‡Z A_© Av`v‡qi AwaKvi m„wó nq ZLb Zv Avq wn‡m‡e wjwce× Kiv nq|
3. wgjKiY/e¨q ¯^xK…wZ bxwZ (Matching/expense recognition principle) : G bxwZ Abyhvqx †Kv‡bv
wnmveKv‡j hw` LiP bM` A_ev av‡i msNwUZ nq Zvn‡j LiP¸‡jv‡K H wnmveKv‡ji LiP wnmv‡e
wjwce× n‡e| Avevi hw` †Kv‡bv AwMÖg LiP cÖ`vb Kiv nq Z‡e D³ LiP H wnmveKv‡ji LiP wn‡m‡e
wek` Avq weeiYx‡Z wjwce× n‡e bv| A_©vr AwMÖg LiP mswkøó LiP †_‡K ev` w`‡q †`Lv‡bv nq|
4. c~Y© cÖKvk bxwZ (Full disclose principle) : G bxwZ Abymv‡i Avw_©K weeiYx‡Z cÖwZeQ‡i Af¨šÍixY Ges
ewn¯’ e¨enviKvixi wbKU ¸iæZ¡c~Y© I Av‡jvwPZ Z_¨¸‡jv c~Y© cÖKvk Ki‡Z nq|
M. wnmveweÁvb cÖ_v (Accounting convention) : wnmve msµvšÍ hveZxq Kvh©Kjvc myôzfv‡e m¤úv`b Kivi Rb¨
†h mKj cÖPwjZ ixwZ I AvPiYwewa †g‡b P‡j Avw_©K cÖwZôvbmg~‡ni Avw_©K weeiYx I Gi Z_¨mg~n mwVK,
mnR, mvejxj I A_©enfv‡e AvMÖnx cÿmg~‡ni wbKU Dc¯’vcb Kiv nq ZvB wnmve msµvšÍ cÖ_v| h_v:

BDwbU cuvP c„ôv 135

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

1. iÿYkxjZvi cÖ_v (Convention of conservation) : iÿYkxjZv wnmveweÁv‡bi GKwU iÿYvZ¥K bxwZ hv

cÖwZwU gvby‡li mvaviY †PZbvi g‡Zv KvR K‡i| Gi cÖK…Z A_© n‡jv GB †h, †hLv‡b AwbðqZv weivRgvb
†mLv‡b wb‡R‡K wbivc` Ae¯’v‡b ivLvB eyw×gv‡bi KvR| e¨emvq cÖwZôv‡b jv‡fi †P‡q †jvKmv‡bi wel‡q
AwaK m‡PZb nIqv‡K wnmvekv‡¯¿ iÿYkxjZv e‡j|
2. mvgÄm¨ cÖ_v (Consistency convention) : GB cÖ_v Abymv‡i GKwU cÖwZôv‡b mwVK wnmve wbKvk
msiÿ‡Yi Rb¨ cÖ‡qvMK…Z wbqg I ixwZbxwZ µgvš^‡q AbymiY Kiv| A_©vr wnmve iÿYv‡eÿ‡Y GKevi
†h bxwZ ev c×wZ e¨envi Kiv n‡q‡Q Zv cÖwZwU wnmveKv‡j e¨envi Ki‡Z nq|
3. e¯‘wbôZvi cÖ_v (Materiality convention) : wnmve iÿYv‡eÿ‡Yi †ÿ‡Î G bxwZ †ek ¸iæZ¡c~Y©| wnmve
wjL‡bi mgq e¨emv msµvšÍ †Kvb Z_¨wU ¸iæZ¡c~Y© Ges †KvbwU Zzjbvg~jKfv‡e Kg ¸iæZ¡c~Y© Zv wePvi
K‡iB wnmve wjwce× Ki‡Z nq|
4. wkíPP©v (Industry practices) : †Kv‡bv †Kv‡bv wk‡íi †ÿ‡Î Zv‡`i wbR¯^ ˆewk‡ó¨i Kvi‡Y me©Rb¯^xK…Z
bxwZgvjvi evB‡i wM‡qI Zv‡`i Avw_©K cÖwZ‡e`b cÖYqb Kiv nq| †hgbe¨vsK, exgv †Kv¤úvwb, †cvwëª
dvg© BZ¨vw` cÖwZôvb|
5. e¨q myweav m¤úK© cÖ_v (Cost benefit constraint) : wnmveweÁvb †Kv‡bv e¨emvq cÖwZôvb m¤^‡Ü wK wK
Z_¨ cÖ`vb Ki‡e ev wK wK Z_¨ msiÿY I ˆZwi Ki‡e Zv wbf©i K‡i Z_¨ ˆZwi I msiÿY Ki‡Z †h LiP
nq Dnvi mv‡_ D³ Z_¨ n‡Z cÖvß myweavi m¤ú‡K©i Dci| hw` Z_¨ msiÿY I ˆZwii Li‡Pi Zzjbvq D³
Z_¨ n‡Z cÖvß myweav †ewk nq Z‡eB wnmveweÁv‡b H mg¯Í Z_¨ ˆZwi I msiÿY Kiv nq|
wkÿv_©xi KvR wnmveweÁv‡bi aviYv bxwZ I cÖ_vmg~n †kÖwYK‡ÿ mK‡j wg‡j Av‡jvPbv Kiæb|
mvims‡ÿc
 wnmveweÁv‡bi hveZxq Kg©KvÐ cwiPvjbv Kivi Rb¨ KZK¸‡jv †gŠwjK aviYv Ges cÖPwjZ cÖ_v cÖ‡qvM Kiv
n‡q _v‡K| G‡`i‡K mvgwMÖKfv‡e wnmveweÁv‡bi bxwZgvjv ejv nq|

cv‡VvËi g~j¨vqb-5.1
mwVK Dˇii cv‡k wUK () wPý w`b
1. wnmveweÁv‡bi bxwZgvjv‡K fvM Kiv n‡q‡Q
K. 2 fv‡M L. 3 fv‡M M. 4 fv‡M N. 5 fv‡M
2. †Kvb bxwZi Av‡jv‡K e¨emv cÖwZôvb Awbw`©óKvj mPj _vK‡e
K. iÿYkxjZv L. e¨emvwqK mË¡ M. Pjgvb cÖwZôvb N. mvgÄm¨Zv
3. `ª‡e¨i g~j¨ cwigv‡ci Rb¨ †h GKK e¨envi Kiv nq Zv‡K e‡j
i. A‡_©i GKK ii. cwigv‡ci GKK iii. AvqZ‡bi GKK
wb‡Pi †KvbwU mwVK?
K. i I ii L. ii I iii M. i I iii N. i, ii I iii
wb‡Pi Aby‡”Q`wU co–b Ges 5 I 6 bs cÖ‡kœi DËi w`b|
wg. RvwKi GKRb e¨emvqx| Zvi e¨emv‡qi †gvU m¤ú` 3,00,000 UvKv Ges g~jab 2,00,000 UvKv Ges
D‡Ëvjb 50,000 UvKv|
4. e¨emvwqK mË¡v aviYv Abymv‡i gvwj‡Ki Kv‡Q e¨emvi cÖwZôv‡bi `vq KZ?
K. 2,50,000 UvKv L. 2,00,000 UvKv M. 3,00,000 UvKv N. 1,50,000 UvKv
5. GK eQ‡ii Avw_©K djvd‡ji mv‡_ Av‡iK eQ‡ii djvd‡ji Zzjbv Ki‡Z †Kvb bxwZi cÖ‡qvRb
K. mvgÄm¨Zv L. iÿYkxjZv M. Pjgvb cÖwZôvb N. e¨emvwqK mË¡v aviYv
cvV-5.2 wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwieZ©b I cwigvR©bKvix cÖwZôvbmg~n
D‡Ïk¨

BDwbU cuvP c„ôv 136

evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

GB cvV †k‡l AvcwbÑ

 wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwiea©b I cwigvR©bKvix cÖwZôvbmg~n m¤ú‡K© Rvb‡Z cvi‡eb|

c„w_exi cÖwZwU †`‡k wnmveweÁv‡bi Z‡_¨i gvb‡K mgiƒc Kivi Rb¨ K‡qKwU cÖwZôvb cÖZ¨ÿ I
c‡ivÿfv‡e wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwiea©b I cwigvR©‡b we‡kl f~wgKv cvjb
K‡i‡Q| G‡`i g‡a¨ D‡jøL‡hvM¨ cÖwZôvb nj-
1. wdb¨vbwkqvj GKvDw›Us ÷¨vÛvW© †evW© (Financial Accounting Standard Board – FASB) t FASB GKwU
me©Rb ¯^xK…Z wnmveweÁvb bxwZ wba©vi‡Y ¸iæZ¡c~Y© cÖwZôvb| GwU 1973 mv‡j Av‡gwiKvq MwVZ nq| GwU GKwU
¯^vaxb Agybvdv‡fvMx cÖwZôvb| FASB wdb¨vbwkqvj GKvDw›Us dvD‡Ûkb KZ©„K cwiPvwjZ nq| Gi m`m¨
msL¨v mvZ|
2. Av‡gwiKvb BbwówUDU Ae mvwU©dvBW cvewjK GKvD›U¨v›Um (American Institute of Certified Public
Accountants – AICPA): GwU mvwU©dvBW cvewjK wnmveweÁvbx‡`i GKwU †ckvMZ ms¯’v| FASB Gi c~‡e©
Av‡gwiKvb BbwówUDU Ae mvwU©dvBW cvewjK GKvD›U¨v›Um Gi KwgwUi Dci me©Rb ¯^xK…Z wnmveweÁvb
bxwZgvjv (GAAP) wba©vi‡Yi `vwqZ¡ wQj| Bnv 1887 mv‡j MwVZ nq| AICPA 128wU †`‡ki 3,94,000
GiI †ekx m`m¨‡`i wb‡q MwVZ|
3. GKvDw›Us wcÖwÝcjm †evW© (Accounting Principles Board- APB) t 1959 mv‡j American Institute of
Certified Public Accountants KZ©„K Accounting Principles Board bv‡g 18 m`‡m¨i GKwU †evW© MVb K‡i|
AICPA GB †evW©‡K me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv m¤úwK©Z Zv‡`i gZvgZ cÖKvk Kivi c~Y© ÿgZv
cÖ`vb K‡i| 1962 mvj †_‡K 1973 mvj ch©šÍ GB †evW© 31wU gZvgZ cÖKvk K‡ib| D³ bxwZgvjv¸‡jvi g‡a¨
19wU bxwZgvjv GLbI me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv wnmv‡e Avw_©K weeiYx cÖ¯‘Z Ges we‡køl‡Y
e¨vcKfv‡e Abym„Z n‡”Q|
4. Av‡gwiKvb GKvDw›Us G‡mvwm‡qkb American Accounting Association–AAA) GwU †ckvMZ wnmveweÁvb
wkÿvi GKwU m‡e©vrK…ó †¯^”Qv‡meK msMVb| 1985 mv‡j Av‡gwiKvb GKvDw›Us G‡mvwm‡qkb MwVZ nq| GB
msMVbwU wnmveweÁvb bxwZgvjv wba©vi‡Y I Gi Dbœq‡b c‡ivÿfv‡e Ges `xN© cwim‡i cÖfve we¯Ívi K‡i _v‡K|
5. wmwKDwiwUR Ges GK‡PÄ Kwgkb (Av‡gwiKv) (Securities and Exchange Commission – U.S.A) t 1934
mv‡j Av‡gwiKvq wmwKDwiwUR GÛ GK‡PÄ Kwgkb MwVZ nq| Bnv GKwU miKvwi Kwgkb hv wewb‡qvMKvix‡`i
¯^v_©iÿv‡_© KvR K‡i _v‡K| Bnv Rbmvavi‡Yi Kv‡Q wmwKDwiwUR weµ‡qi AvnevbKvix cÖwZôvb¸‡jvi wnmve
msµvšÍ bxwZgvjv I wewa weavb wba©viY I ejer Kivi AvBbMZ ÿgZvi AwaKvix|
6. AvšÍR©vwZK wnmve gvb wbY©vqK †evW© (International Accounting Standards Board – IASB) t 2001
mv‡j AvšÍR©vwZK wnmve gvb wbY©vqK KwgwUi ¯’‡j AvšÍR©vwZK wnmveweÁvb wbY©vqK †evW© MwVZ nq| 2001
mv‡j 1jv GwcÖj n‡Z GB †evW© Kvh©Kifv‡e `vwqZ¡ MÖnY K‡i| IASB Gi cÖavb KvR nj, wnmvegvb Dbœqb
Kiv, Kvh©Ki Kiv Ges RvZxq I AvšÍR©vwZK fv‡e Zv cÖ‡qvM Kiv n‡”Q wKbv Zv ch©‡eÿb Kiv|
7. AvšÍR©vwZK wnmve gvb wbY©vqK KwgwU (International Accounting Standards Committee) t mviv we‡k¦
wnmveiÿY c×wZI Avw_©K weeiYxmg~n mgiƒc Kivi j‡ÿ¨ 1973 mv‡j A‡÷ªwjqv, KvbvWv, d«vÝ, Rvg©vbx,
Rvcvb, g¨vw·‡Kv, †b`vij¨vÛ, Avqvij¨vÛ Ges Av‡gwiKv GB bqwU †`‡ki 16wU wnmve ms¯’vi m`m¨‡`i
mgš^‡q hy³iv‡R¨ GB AvšÍR©vwZK wnmve gvb wbY©vqK KwgwU MwVZ nq| Bnvi cÖavb Kvh©vjq jÛ‡b Aew¯’Z|
GB ms¯’v (IASC) KZ©„K cÖwZ eQi wnmve cÖ‡qvM I bxwZ msµvšÍ †h mKj gvb cÖKvwkZ nq †m¸‡jv‡K
AvšÍR©vwZK wnmve gvb e‡j|
8. BbwówUDU Ae PvUvW© GKvD›U¨v›Um Ae evsjv‡`k (Institute of Chartered Accountants of Bangladesh –
ICAB)t evsjv‡`‡ki ivóªcwZi Av‡`‡k 1973 mv‡j Institute of Chartered Accountants of Bangladesh -
ICAB MwVZ nq| evsjv‡`k miKv‡ii evwYR¨ gš¿Yvjq GB cÖwZôv‡bi cÖkvmwbK `vwqZ¡cÖvß| ICAB GKwU
¯^vqZ¡kvwmZ ms¯’v| GB ms¯’vwU AvšÍR©vwZK wnmve gvb KwgwUi (IASC) m`m¨| GB ms¯’vwUi evsjv‡`‡ki
wnmvewe`‡`i PvUvW© Dcvwa cÖ`vb Kivi ÿgZv Av‡Q| eZ©gv‡b Gi m`m¨ msL¨v 1400 R‡bi †ekx| GwUi

BDwbU cuvP c„ôv 137

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

AvÂwjK `ßi XvKv Ges PÆMÖv‡g Aew¯’Z| m`m¨ wnmv‡e IASC KZ©„K M„wnZ wnmve gvb mg~n MÖnY Ges Zv
cÖeZ©b Kivi `vwqZ¡ G ms¯’vi| ICAB ms¯’vwU Rb¯^v‡_© D”Pgvb m¤úbœ wnmve †mev cÖ`vb Ges wnmveweÁvb
†ckv‡K Z¡ivwš^ZKiY I mgš^qmva‡b wbijm KvR K‡i hv‡”Q|
9. BbwówUDU Ae K÷& GÛ g¨v‡bR‡g›U GKvD›U¨v›Um Ae evsjv‡`k (Institute of Cost and Management
Accountants of Bangladesh–ICMAB) t 1977 mv‡j GB BbwówUDU evsjv‡`‡k cÖwZwôZ nq| GwU XvKvi
bxj‡ÿ‡Z Aew¯’Z| Gi cwiPvjbv cwil‡`i m`m¨ msL¨v 16 Rb| eZ©gv‡b Gi QvÎ msL¨v cÖvq 1300 Rb|
evsjv‡`‡k GwU GKgvÎ cÖwZôvb hv Drcv`b e¨q wnmveweÁvb Ges e¨e¯’vcbv wnmveweÁvb M‡elYv I wkÿv
Dbœq‡b KvR K‡i| wkÿv`v‡bi cvkvcvwk ms¯’vwU Drcv`b e¨q wnmveweÁvb Ges e¨e¯’vcbv wnmveweÁvb‡K †ckv
wnmv‡e cÖeZ©b, wbqš¿Y I m¤úªmvi‡Yi KvR K‡i _v‡K|
wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwigvR©bKvix K‡qKwU cÖwZôv‡bi bvg
wkÿv_©xi KvR wjLyb|

mvims‡ÿc
c„w_exi cÖwZwU †`‡k wnmveweÁv‡bi Z‡_¨i gvb‡K mgiƒc Kivi Rb¨ K‡qKwU cÖwZôvb cÖZ¨ÿ I c‡ivÿfv‡e
wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwiea©b I cwigvR©‡b we‡kl f~wgKv cvjb K‡i‡Q|

cv‡VvËi g~j¨vqb-5.2
mwVK Dˇii cv‡k wUK () wPý w`b
1. FASB KZ mv‡j cÖwZwôZ nq?
(K) 1873 (L) 1973
(M) 1872 (N) 1972
2. FASB m`m¨ msL¨v KZ Rb?
(K) 2 Rb (L) 5 Rb
(M) 7 Rb (N) 11 Rb
3. AICPA KZwU †`‡ki m`m¨ wb‡q MwVZ?
(K) 11wU (L) 20wU
(M) 111wU (N) 128wU
4. ICAB †Kvb †`‡k cÖwZôvb?
(K) hy³ivóª (L) hy³ivR¨
(M) Rvcvb (N) evsjv‡`k
5. ICMAB †Kv_vq Aew¯’Z?
(K) XvKv (L) †UvwKI
(M) w`wjø (N) jÛb

BDwbU cuvP c„ôv 138

evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

cvV-5.3 wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨

D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨ wbY©q Ki‡Z cvi‡eb|
wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨
wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨ wbY©q Kiv mnR KvR bq| ZviciI K‡qKwU cv_©K¨ wb‡¤œ
†`Lv‡bv n‡jv-
cv_©‡K¨i wfwË aviYv cÖ_v
msÁv wnmveweÁv‡bi aviYv n‡jv KZ¸‡jv wnmveweÁvb cÖ_v n‡jv †`‡ki mvgvwRK,
me©Rb ¯^xK…Z I AvšÍR©vwZK fv‡e M„nxZ ivR‰bwZK, A_©‰bwZK I agx©q Ae¯’v hvi Dci
wbqgKvbyb I e¨envi cÖYvjx, hv Øviv wfwË K‡i wnmveweÁv‡bi Kvh©ejx m¤úv`b Kiv
wnmveweÁvb †ckv cwiPvwjZ nq| nq|
¯^xK…wZ aviYv n‡jv AvšÍR©vwZK fv‡e ¯^xK…Z cÖ_v AvšÍR©vwZK fv‡e ¯^xK…Z bq|
wnmve gvb ‰Zix Gi Dci wfwË K‡i AvšÍR©vwZK wnmve AvšÍR©vwZK wnmve gvb ˆZix‡Z GwU we‡ePbv
gvb ˆZix Kiv nq| Kiv nq bv|
w¯’wZkxjZv wnmve msµvšÍ aviYv me †`‡kB wnmve msµvšÍ cÖ_v wewfbœ †`‡k wewfbœ iK‡gi
GKBfv‡e AbymiY K‡i| n‡q _v‡K|
D‡Ïk¨ wnmve msµvšÍ KvR‡K eûj MÖvn¨ bxwZ cÖwZôv‡bi Pvwn`v c~i‡Yi j‡ÿ¨ wnmveweÁv‡bi
Øviv wbqš¿Y Kivi j‡ÿ¨ GwU cÖYxZ| mxgve×Zv¸‡jvi Av‡jv‡K cÖYqb K‡i _v‡K|
eva¨evaKZv wnmveweÁv‡b Gi cÖ‡qvM-eva¨evaKZv wnmveweÁv‡b Gi cÖ‡qvM-eva¨evaKZv †bB|
i‡q‡Q|
e¨vL¨vi aiY Gi e¨vL¨v mKj †`‡k GKB iKg Gi e¨vL¨v mKj †`‡k GKB iKg bq|

wkÿv_©xi KvR wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ 4wU cv_©K¨ wjLyb|

mvims‡ÿc
wnmveweÁv‡bi aviYv I cÖ_v Df‡qi g‡a¨ cv_©K¨ _vK‡jI, wnmveweÁv‡bi aviYv I cÖ_v DfqB Gi Kvh©vejx†K
MwZkxj ivL‡Z f‚wgKv iv‡L|

cv‡VvËi g~j¨vqb-5.3
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmveweÁv‡bi bxwZi ‰ewkó¨ wK-
(K) me©Rb ¯^xK…Z (L) me©Rb ¯^xK…Z bq
(M) GKwU †`‡kB ¯^xK…Z (N) ¯^‡`kxq ¯^xK…Z
2| wnmveweÁv‡bi aviYvi ‰ewkó¨ wK?
(K) cwieZ©bxq (L) w¯’wZkxj
(M) ¯^í‡gqv`x (N) `xN©‡gqv`x

BDwbU cuvP c„ôv 139

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

cvV-5.4 Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve

D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 Avw_©K weeiYx cÖ¯‘‡Z bxwZgvjvi cÖfve AbymiY Ki‡Z cvi‡eb|
wnmveweÁv‡bi bxwZgvjv m¤ú‡K© Ávb AR©b Ki‡Z bv cvi‡j mwVK Avw_©K weeiYx cÖ¯‘Z Kiv m¤¢e nq
bv| Kv‡RB GB bxwZgvjv m¤ú‡K© my¯úó aviYv _vKv GKvšÍ cÖ‡qvRb| wnmveweÁv‡bi bxwZgvjv¸‡jvi
cÖfve wb‡P we¯ÍvwiZ Av‡jvPbv Kiv n‡jv t
1| ¯^Z¡v aviYv (Entity Assumption) t e¨emvq cÖwZôvb †_‡K gvwjK‡K Avjv`v wnmv‡e we‡ePbv Kiv nq| gvwjK
cÖwZôv‡bi wbKU KZ UvKv `vex Ki‡Qb Zv wba©vi‡Yi Rb¨-Gi cÖfve i‡q‡Q| gvwjKvbv ¯^Z¡ = g~jab + bxU
jvf - bxU ÿwZ - D‡Ëvjb |
2| Pjgvb e¨emvq aviYv (Going Concern Assumption) t g~jabRvZxq I gybvdvRvZxq e¨q wba©vi‡Yi †ÿ‡Î
Pjgvb aviYv bxwZi cÖfve i‡q‡Q| h_v: AvmevecÎ µq 50,000 UvKv, wnmve eQ‡i AePq avh©¨ Kiv n‡jv
10,000 UvKv| GLv‡b Avq weeiYx‡Z 10,000 UvKv Ges Avw_©K weeiYx‡Z (50,000 - 10,000) ev
40,000 UvKv wnmvefz³ n‡e|
3| wnmve Kvj aviYv (Accounting Period Assumption) t Pjgvb e¨emvq aviYv Abyhvqx e¨emvq cÖwZôvb
fwel¨‡Z Awbw`©ó mgq Kvj ch©šÍ Pj‡Z _vK‡e| Z_vwcI GKwU wbw`©ó mg‡qi c‡i cÖwZôv‡bi djvdj Rvbvi
Rb¨ Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| GB wbw`©ó mgq‡KB wnmve Kvj e‡j| wnmve Kvj
†hgb 1 gvm, 6 gvm Ges 1 eQi n‡Z cv‡i| mvavibZt cÖwZôv‡bi wnmve Kvj 1 eQi n‡q _v‡K|
4| Avw_©K g~‡j¨i GKK aviYv (Monetary Unit Assumption) t Avw_©K g~‡j¨i aviYv Abyhvqx H mg¯Í
†jb‡`b¸‡jv wjwce× Ki‡Z n‡e †h¸‡jv A‡_©i g~‡j¨ cÖKvk Kiv hvq| A‡_©i Øviv cwigvc‡hvM¨ bq Ggb
†Kvb NUbv wnmv‡ei ewn‡Z wjwce× Kiv hv‡e bv|
5| µq g~j¨ bxwZ (Cost Principle) t GB bxwZ Abyhvqx e¨emv‡qi m¤ú`mg~n hLb †h g~‡j¨ µq Kiv n‡e †mB
g~‡j¨B AR©b e¨qmn D³ m¤úwËmg~n Avw_©K weeiYx‡Z cÖ`k©b Ki‡Z n‡e| ‡hgb GKwU †gwkb 10,000 UvKv
Øviv µq K‡i cwienY e¨q 2,000 UvKv Ges ms¯’vcb e¨q 3,000 UvKv cwi‡kva Kiv n†jv| Avw_©K
weeiYx‡Z †gwkb eve` 15,000 UvKv wjwce× K‡i‡Z n‡e|
6| Avq ¯^xK…Z bxwZ (Revenue Recognition Principle) t GB bxwZ Abymv‡i †Kvb gybvdv cÖvwß ev cÖvc¨ A_©‡K
H wnmveKv‡ji Avq wnmv‡e we‡ePbv Kiv n‡e| wnmveKv‡ji g‡a¨ cÖvwß ev cÖvc¨ bv n‡j Zv Avq wnmv‡e D³
wnmveKv‡j we‡ePbv Kiv n‡e bv| †hgb, wewb‡qv‡Mi my` 500 UvKv wnmveKv‡ji g‡a¨ cvIbv n‡q‡Q wKš‘
cvIqv hvqwb| G NUbvwU mswkøó wnmveKv‡j Avq wnmv‡e ai‡Z n‡e Ges Avw_©K weeiYxi m¤ú` cv‡k¦© hv‡e|
7| e¨q ms‡hvM/wgjKiY bxwZ(Matching Princple) t GB bxwZ Abymv‡i †h wnmveKv‡j e¨q msNwUZ nq (bM`
A_© cÖ`vb Kiv bv n‡jI) †mB wnmveKv‡jB D³ LiP wjwce× Ki‡Z n‡e| †hgb, wnmveKv‡j iwng‡K 500
UvKv †eZb †`Iqv nqwb A_©vr †eZb e‡Kqv Av‡Q| G‡ÿ‡Î mswkøó wnmveKv‡jB †eZb eve` LiP †`Lv‡Z n‡e
Ges e‡Kqv †eZb Avw_©K weeiYxi `vq cv‡k¦© hv‡e|
8| c~Y© cÖKvk bxwZ (Full Disclosure Principle) t GB bxwZ Abymv‡i Avw_©K weeiYx Ggbfv‡e wnmve Z‡_¨i
e¨enviKvix‡`i wbKU Dc¯’vcb Ki‡Z n‡e †hb †Kvb Ac~Y©Zv bv _v‡K|
9| iÿYkxjZvi cÖ_v (Conservatism Convention) t GB bxwZi g~j K_v n‡jv cÖwZôv‡bi gybvdv ‡hb †ekx
K‡i †`Lv‡bv bv nq| A_©vr mwVK Ges hyw³msMZ gybvdv cÖ`k©b Kiv nq| †hgb, gRy` c‡Y¨i µq g~j¨ I
evRvi g~‡j¨i g‡a¨ †hwU Kg †mBwU wnmv‡e ai‡Z n‡e| Avevi †`bv`v‡ii Dci hyw³msMZ nv‡i mwÂwZ ai‡Z
n‡e|

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evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

wkÿv_©xi KvR ¯^Z¡v aviYv I Pjgvb e¨emvq aviYvi g~j D‡Ïk¨ wK wjLyb|

mvims‡ÿc
 Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve Ab¯^xKvh©|

cv‡VvËi g~j¨vqb-5.4
mwVK Dˇii cv‡k wUK () wPý w`b
1| gRy` c‡Y¨i g~j¨vq‡bi †ÿ‡Î †Kvb bxwZ AbymiY Kiv nq?
K) µq bxwZ L) e¨q bxwZ M) iÿYkxjZvi bxwZ N) ¯^Z¡v bxwZ
2| †gvU Avq n‡Z †gvU e¨q ev` w`‡q bxU gybvdv wbY©q Ki‡Z nq| GwU wnmve weÁv‡bi †Kvb bxwZi g‡a¨ c‡o?
K) Pjgvb e¨emvq bxwZ L) wgjKiY bxwZ M) Avq bxwZ N) e¨q bxwZ
3| Ò¯’vqx m¤úwË µqÓ wnmveweÁv‡bi †Kvb bxwZ AbymiY Kiv nq?
K) µq g~j¨ bxwZ L) e¨q bxwZ M) iÿYkxjZvi bxwZ N) wgjKiY bxwZ
4| Kviev‡i gvwjK g~jab Avbqb Ki‡jb| GwU †Kvb bxwZi AšÍf³ z© ?
K) Avq bxwZ L) ¯^Z¡v bxwZ M) e¨q bxwZ N) g~jab bxwZ
5| iwng 4,000 UvKvi cY¨ Kv‡`‡ii wbKU evKx‡Z weKªq K‡i| GwU †Kvb bxwZi AšÍf©³z³?
K) AwMÖg Avq bxwZ L) Avq bxwZ M) e¨q bxwZ N) g¨vwPs bxwZ
6| wnmve Kvj aviYv Abyhvqx e¨emv‡qi wnmve Kvj n‡Z cv‡i -
i) 3 gvm ii) 6 gvm iii) 12 gvm
wb‡Pi †KvbwU mwVK?
K) i) I ii L) i I iii M) ii I iii N) ) i, ii I iii
7| iÿYkxjZvi mxgve×Zv Abyhvqx wnmvefz³ Kiv nq -
i) m¤fve¨ ÿwZ ii) m¤fve¨ Avq iii) m¤fve¨ e¨q
wb‡Pi †KvbwU mwVK?
K) i) I ii L) i I iii M) ii I iii N) ) i, ii I iii
P~ovš—
g~j¨vqb
1| wnmveweÁv‡bi bxwZgvjvi aviYv ej‡Z Kx ey‡Sb? GB aviYv¸‡jv eY©bv Kiæb|
2| wnmveweÁv‡bi cÖ_v ej‡Z Kx ey‡Sb? GB cÖ_v¸‡jv eY©bv Kiæb|
3| wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwigvR©bKvix K‡qKwU cÖwZôv‡bi bvg wjLyb|
4| wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ 4wU cv_©K¨ wjLyb|
5| Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve eY©bv Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb- 5.1 t 1. K 2. M 3. K 4. N 5. K
cv‡VvËi g~j¨vqb- 5.2 t 1. L 2. M 3. N 4. N 5. K
cv‡VvËi g~j¨vqb- 5.3 t 1. K 2. L
cv‡VvËi g~j¨vqb- 5.4 t 1. M 2. L 3. K 4. L 5. L 6. N 7. L

BDwbU cuvP c„ôv 141