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Accounting 0137 chapter 2 lecture 8
Accounting 0137 chapter 2 lecture 8
Accounting 0137 chapter 2 lecture 8
Accounting 0137 chapter 2 lecture 8

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Accounting 0137 chapter 2 lecture 8

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  • 5. 2014 Rvby.6 Avj‡gi wbKU25,000UvKvi cY¨av‡i weµq,Pvjvbbs201kZ©2/10n30 Ó 16 Av°v‡mi wbKUav‡i cY¨weµq20,000UvKv;Pvjvbbs202;kZ©2/10n30 Ó 22 Avgv‡bi wbKUav‡i cY¨weµq65,000UvKv;Pvjvbbs203;kZ©2/10n30 Ó 30 Avwb‡mi wbKUav‡i cY¨weµq20,000UvKv;Pvjvb bs204;kZ©2/10n30
  • 6. mgvavb:4 weµq Rv‡e`v ZvwiL †WweUwnmveLvZ Pvjvb bs kZ© m~Î cÖvc¨ wnmve †WweU weµqwnmve †µwWU 2012 Rvby 6 Avj gwnmve 201 2/10n30 25,000 Ó 16 Av°vmwnmve 202 2/10n30 20,000 Ó 22 Avgvbwnmve 203 2/10n30 65,000 Ó 30 Avwbmwnmve 204 2/10n30 20,000 1,30,000
  • 7. weµq †diZRv‡e`v (Sales Return Journal) av‡iweµqK…ZcY¨`ªe¨ †diZmsµvšÍ †jb‡`bmg~n†h we‡kl Rv‡e`vq wjwce× Kiv nqZv‡K weµq †diZ Rv‡e`v ejv nq| GiƒcRv‡e`vq cÖ‡hvR¨ KvievwievÆv ev` w`‡q †`Lv‡Z nq| wbw`©ómgq ciciweµq †diZ Rv‡e`v †hvM K‡iD³ mg‡qi †gvU weµq †diZwbY©q Kiv nq| weµq†di‡ZiRb¨ mvaviYLwZqv‡b weµq †diZ‡K†WweU Ges cªvc¨ wnmve †µwWU Kiv nq|
  • 8. RyjvB1 Gg/Gm nviæ‡biwbKU n‡ZcÖwZ wUb 1,000 UvKv K‡i5 wUb †Zj†diZ Avmj| Kvievwi evÆvi cwigvY wQj 10%| Ó 15 Avhg A¨vÛ mÝ-GiwbKUn‡Z5 c¨v‡KU wPwb†diZ Avmj, cÖwZ c¨v‡KU 1,000 UvKv Ges Kvievwi evÆv 10%| Ó 30 nvmvb-Gi wbKU n‡Z†diZ: 1wUb cvDWvi wgé cÖwZ wUb 100 UvKv|
  • 9. mgvavb: 6 ZvwiL †µwWUwnmveLvZ kZ© m~Î †µwWU †bvU weµq†diZ †WweU cÖvc¨wnmve †µwWU 2014 Ryj vB1 Gg/Gmnviæb 4,500 Ó 15 AvhgA¨vÛmÝ 4,500 Ó 30 nvmvb 100 9,100 বিক্রয়ফেরতজাবিদা