হিসাববিজ্ঞান অংকের পূর্বে জানা দরকার

 GBP. Gm. wm ----wnmvewÁvb

wnmveweÁvb cÖ_g cÎ		wnmveweÁvb wØZxq cÎ
Rv‡e`v t ‡WweU - †µwWU wbqgvejx msÁv I e¨vL¨v t m¤ú`, `vq, Avq, e¨q, g~jabRvZxq e¨q, cÖvwß I Avq, gybvdvRvZxq e¨q I Avq, cÖZ¨¶ LiP I Avq, c‡iv¶ LiP I Avq BZ¨vw` m¤ú‡K© my¯úó aviYv	Shiplu Mandal , Lecturer in Accountin, President Professor Dr. Iajuddin Ahmed Residential Model School & College, Munshigonj. 01914-692303	wewbgq wej t Av‡`®Uv, Avw`ó, Aby‡gv`bKvix, Aby‡gv`b e‡j cÖvcK, aviK, e¨vsK, †bvwUs wd, evÆv, ‡gqv`c~wZ© mgq, †`Dwjqv, bZzb wej, cvi¯úwiK A_©ms¯’vb, AbyMÖn w`em BZ¨vw`
LwZqvb t msÁv, cÖvPxb I AvaywbK c×wZ, e¨v‡jÝ ev †Ri ev DØ„Ë wbY©q		Ae¨emvqx t cÖviw¤¢K m¤ú` I cÖviw¤¢K `vq w`‡q g~jab Znwej wbY©q, e‡Kqv (weMZ eQi ev eQi ïiæi Zvwi‡Li, PjwZ eQ‡ii e‡Kqv), AwMÖg (weMZ eQi ev eQi ïiæi Zvwi‡Li, PjwZ eQ‡ii AwMÖg), mgvcbx m¤ú` I `vq m¤ú‡K© aviYv, Znwej m¤ú‡K© aviYv, AvRxeb m‡f¨i Pvu`v, Aby`vb, fwZ© wdm, cÖ‡ek wdm m¤ú‡K© aviYv, gybvdvRvZxq I g~jab RvZxq †jb‡`b m¤ú‡K© aviYv, Pvu`v (GK eQi ev wZb eQi GK mv‡_ _vK‡j I mgš^‡q wewfbœ eQi m¤ú‡K© ej‡j) m¤ú‡K© ¯^”Q aviYv, cÖvwß I cÖ`vb wnmv‡ei cÖvwß I cª`vb cvk m¤ú‡K© ¯^”Q aviYv, m¤ú` I `vq wbY©q Ges AePq I my` wbY©q m¤ú‡K© ¯^”Q aviYv BZ¨vw`|
bM`vb eB t bM`vb eB I bM`vb wnmv‡ei cv_©K¨, Rv‡e`v m¤ú‡K© mwVK aviYv, GKNiv, `yÕNiv, wZbNiv, LyPiv (eûNiv I AMÖ`Ë) bM`vb c×wZ m¤ú‡K© aviYv, evÆv (Kvievix evÆv I bM` evÆv) m¤ú‡K© aviYv, bM` I e¨vsK wnmve m¤ú‡K© aviYv, DØ„Ë wbY©q m¤ú‡K© aviYv, K›Uªv Gw›Uª m¤ú‡K© aviYv, wecixZ `vwLjv I †Kvb †Kvb †jb‡`b wnmvefy³ n‡e bv †m m¤ú‡K© aviYv
e¨vsK Rgvi mgš^q weeiYx t ‡Kb ‰Zwi Kiv nq-‡m m¤ú‡K© mwVK aviYv, †Kv_vq †Kv_vq Miwgj Av‡Q Zv mwVKfv‡e Ae‡jvKb Kiv, bM`vb eB I cvm eB m¤ú‡K© ¯^”Q aviYv, †jb‡`‡bi †hvM-we‡qvM m¤úKx©Z mwVK aviYv, wK wb‡q ïiæ Ki‡j wK †ei n‡e †m m¤ú‡K© mwVK aviYv		AePqt AePq Kivi c×wZ m¤ú‡K© aviYv, Rv‡e`v Kivi c×wZ m¤ú‡K© aviYv, LwZqvb m¤ú‡K© aviYv, m¤ú` weµq Ki‡j Zvi AePq wbY©q c×wZ m¤ú‡K© avibv
†iIqvwgj t wnmve m¤ú‡K© ¯^”Q aviYv, †WweU I †µwWU m¤ú‡K© aviYv, e¨wZµg †jb‡`b m¤ú‡K© aviYv, fy‡ji cÖKvi‡f`(†Kvb †Kvb fyj aiv c‡o Ges †Kvb †Kvb fyj aiv c‡o bv), AwbwðZ wnmve m¤ú‡K© aviYv		Askx`vix Kvievi t AsK Kivi c×wZ, †eZb, D‡Ëvjb, D‡Ëvj‡bi my`, F‡Yi my`, g~ja‡bi my`, jvf ev †jvKmvb eÈb c×wZ m¤ú‡K© ¯^”Q aviYv, cÖZ¨vfywZ ev wbðqZv m¤ú‡K© ¯^”Q aviYv, mgš^q msµvšZ AsK m¤ú‡K© aviYv, ‡gvU g~jab ivLv msµvšZ aviYv, FY wnmve ev D‡Ëvjb wnmve ˆZwi KiY BZ¨vw`|
fyj ms‡kvabx I mgš^q Rv‡e`v t Rv‡e`v m¤ú‡K© mwVK aviYv, wnmv‡ei mwVK ‡WweU I †µwWU m¤ú‡K© mwVK aviYv, fyj (wnmve wjLvi fyj, eB wjLvi fyj, †hvM-we‡qv‡Mi fyj, Kg ev †ewk wjLvi fyj, wgkª fyj, wnmvefy³ bv Kivi fyj Ges fyjwU KLb aiv c‡o‡Q †iIqvwgj ˆZwi Kivi c~‡e© bv c‡i bvwK PzovšZ wnmve ˆZwi Kivi ci) m¤ú‡K© mwVK aviYv, m¤ú`, `vq, Avq, e¨q, e‡Kqv, AwMÖg, Av¸‡Y webó cY¨, mgvcbx gRy` cY¨, bxwZMZ fyjm¤ú‡K© aviYv		Abv`vqx cvIbv mwÂwZt Abv`vqx †`bv/Kz-FY/m‡›`nRbK †`bv I mwÂwZ wK Ges wKfv‡e †ei Kiv nq?, Rv‡e`v Kivi c×wZ(cÖvPxb I AvaywbK), wK wK LwZqvb Ki‡Z nq, jvf-‡jvKmvb wnmve I DØZ©cÎ wKfv‡e ˆZwi Ki‡e|
		†eZb I gRywit DcvR©b I KZ©b `dv m¤ú‡K© aviYv, Lmov ev wUKv, IfviUvBg ev AwZwi³ mg‡qi gRywi m¤ú‡K© aviYv, N›Uv/ GKK cÖwZ Drcv`b, g~j gRywi, gRywi nvi, kªwgK ev Kg©KZ©vi msL¨v, wefvM, mgq, gvm BZ¨vw` fvjfv‡e †`L‡Z n‡e, cÖgvY Drcv`b, cÖwf‡W›U dvÛ
GKZidv `vwLjv c×wZ t cÖviw¤¢K m¤ú` I `vq m¤ú‡K© aviYv, mgvcbx m¤ú` I `vq m¤ú‡K© aviYv, mgš^‡qi e‡Kqv, mgš^‡qi AwMÖg, my`(mgš^q/mgš^q Qvov %), Abv`vqx †`bv, Abv`vqx †`bv mwÂwZ,cÖvc¨ I cÖ‡`q we‡ji evÆv mwÂwZ, cÖvc¨ wej, cÖ‡`q wej, e‡Kqv LiP I Avq, AMÖxg LiP I Avq, gwbnvix, m¤ú` weµqRwbZ jvf-¶wZ BZ¨vw` m¤ú‡K© aviYv, g~ja‡bi my`, D‡Ëvj‡bi my`, wewb‡qv‡Mi my`, F‡Yi my` wbY©q c×wZ, m¤ú` I `v‡qi n«vm-e„w× msµvšZ Z_¨ Av‡Q wKbv, _vK‡j wK Ki‡e, m¤ú‡`i AePq wbY©q c×wZ BZ¨vw` Ges wK wK wnmve ˆZwi Ki‡Z n‡e|		Drcv`b e¨q weeibx t Drcv`b e¨q wK, Gi D‡Ïk¨ wK, gyL¨ e¨q, KviLvbv e¨q, Drcv`b e¨q, Awdm I cÖkvmwbK e¨q, weµq I weZiY LiP, †gvU e¨q, gybvdv I weµq m¤ú‡K© aviYv, GKK cÖwZ e¨q wbY©q m¤ú‡K© aviYv, †UÛvi ev `icÎ m¤ú‡K© aviYv, Avav-mgvß cY¨, ˆZwiK…Z cY¨ BZ¨vw` m¤ú‡K© aviYv, Drcv`b GKK wbY©q, weµq GKK wbY©q, wewfbœ nvi (gRywii Dci KviLvbv Dcwie¨‡qi nvi, KviLvbv Dcwie¨‡qi Dci Awdm I cÖkvmwbK e¨‡qi nvi BZ¨vw`) wbY©q, jvf wbY©q (µqg~j¨ bv weµqg~j¨ a‡i) m¤ú‡K© ¯^”Q aviYv BZ¨vw`
P~ovšZ wnmvet ‡Kb Kiv nq?, µq-weµq wnmv‡e wK wK Av‡m, jvf-¶wZ wnmv‡e wK wK Av‡m, DØZ©c‡Î wK wK †`Lv‡Z nq| Drcv`bKvix cÖwZôvb n‡j KjKâv I hš¿cvwZi AePq QvovI µq-weµq wnmv‡e wK wK e‡m?, Kvievix LiP ev e¨emvwqK LiP KLb µq-weµq wnmv‡e e‡m Ges KLb jvf-¶wZ wnmv‡e e‡m?, wnmveKvj m¤ú‡K© ¯^”Q aviYv, my`,AePq, e‡Kqv, AwMÖg BZ¨vw` mwVKfv‡e cÖ‡qvM I †ei Kiv, Abv`vqx cvIbv mwÂwZ, evÆv mwÂwZ BZ¨vw` mwVKfv‡e †ei Kiv, f¨vU _vK‡j wK Ki‡e, bZzb AvqKi mwÂwZ †Kv_vq em‡e, Znwej _vK‡j †Kv_vq hv‡e, Av¸‡Y webó cY¨ _vK‡j wK Ki‡e, wewfbœ ¸iæZ¡ c~Y© mgš^q I m¤¢ve¨ `vq m¤ú‡K© ¯^”Q aviYv|		AbycvZ we‡kølY t AbycvZ, AbycvZ we‡kølY wK?, Abycv‡Zi Kgc‡¶ 10wU m~Î I wKfv‡e †f‡½ †f‡½ †ei Kiv hvq m~‡Îi Dcv`vb ‡m m¤ú‡K© aviYv, wK wK fv‡e AsK _vK‡Z cv‡i ‡m m¤ú‡K© aviYv (†hgb-µq-weµq wnmve, jvf-¶wZ wnmve, DØZ©cÎ A_ev ïay Z_¨ †`Iqv _vK‡e BZ¨vw`|)
		P~ovšZ wnmve t µq-weµq wnmve, jvf-¶wZ wnmve, jvf-¶wZ Ave›Ub wnmve, DØZ©cÎ m¤ú‡K© aviYv| DØZ©c‡Îi QK m¤ú‡K© ¯^”Q aviYv, jf¨vsk wbY©q, wewfbœ mwÂwZ Znwe‡j ¯’vbvšZi, cvi¯úwiK mgš^q(†kqvi Awanvi I mybvg BZ¨vw`), wewb‡qvM ZviZg¨ Znwej m¤ú‡K© aviYv I ¸iæZ¡c~Y© mgš^q|