BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirement¸‡jv Kx?

(30).    e¨vsK mgš^q weeiYx Kx? e¨vsK mgš^q weeiYxi cÖ‡qvRbxqZv Kx?

e¨vsK mgš^q weeiYx

-   bM`vb eB‡qi e¨vsK wnmve I e¨vsK KZ…©K cÖ`Ë wnmve weeiYx Zzjbv K‡i G `ywU †R‡ii Awg‡ji KviY¸‡jv wjwce× K‡i †h weeiYx cÖ¯‘Z Kiv nq, Zv‡K e¨vsK mgš^q weeiYx ejv nq|

-   Ab¨fv‡e ejv hvq, GKwU wbw`©ó Zvwi‡L bM`vb ewn Ges cvm ewni DØ„‡Ëi cv_©‡K¨i KviY m¤ú‡K© wbwðZ nIqvi Rb¨ AvgvbZKvixi bM`vb ewni e¨vsK DØ„Ë I e¨vsK weeiYxi DØ„‡Ëi Miwg‡ji cÖK…` KviY wb‡`©kc~e©K mgš^q mva‡bi Rb¨ †h weeiYx ˆZwi Kiv nq, Zv‡K e¨vsK mgš^q weeibx ev Bank Reconciliation Statemnt e‡j|

                                               

e¨vsK mgš^q weeiYxi cÖ‡qvRbxqZv

-   †Kv‡bv cÖwZôv‡bi bM` eB‡qi e¨vsK Rgvi DØ„‡Ëi wbf©yjZv m¤ú‡K© wbwðZ nIqvi Rb¨ cÖavbZ e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq|

-   GQvovI Gi AviI KZ¸‡jv D‡Ïk¨ †`Lv hvq| wb‡P e¨vsK mgš^q weeiYxi KwZcq D‡Ïk¨ ev cÖ‡qvRbxqZv Av‡jvPbv Kiv n‡jv t

                                     (i).      Miwg‡ji KviY AbymÜvb t e¨vsK mgš^q weeiYx n‡Z Dfq †R‡ii Miwg‡jj KviY Rvbv hvq|

                                   (ii).      wbf©yjZv cix¶v t cÖwZôvb KZ…©K iw¶Z bM` eB Ges e¨vsK KZ©„K iw¶Z cvm eB‡qi wbf©yjZv cix¶v Kivi Rb¨ e¨vsK mgš^q weeiYx ˆZwi Ki‡Z nq|

                                (iii).      RyqvPzwi wbY©q t G weeiYx n‡Z Rvj I RyqvPzwi mn‡R Rvbv hvq|

                                (iv).      ms‡kvwaZ †Ri wbiƒcY t Df‡qi g‡a¨ Miwg‡ji KviY¸‡jv Lyu‡R †ei K‡i †mB Abyhvqx mgš^q `vwLjv ˆZwi K‡i mwVK †RiwU wbiƒcY Kivi D‡Ï‡k¨ e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq|

                                   (v).      AwjwLZ †jb‡`b wnmvefy³KiY t AwjwLZ ev ev` cov †jb‡`b¸‡jv e¨vsK mgš^q weeiYxi mswk­ó As‡k D‡j­L Kivi gva¨‡g wnmvefy³ Kiv nq|

                                (vi).      wbix¶vKvjxb cÖgvYcÎ t cÖwZôv‡bi wnmve wbix¶vKv‡j DØ„Ëc‡Î cÖ`wk©Z bM` †R‡ii weï×Zv cÖgvY Kivi Rb¨ wbix¶K, e¨vsK I bM`vb eB‡qi g‡a¨ wgjKi‡Yi weeiYx †`wL‡q _v‡Ki|

                              (vii).      ‡jb‡`b wbqš¿Y t e¨vsK mgš^q weeiYx wbqwgZfv‡e cÖ¯‘Z Kiv n‡j e¨vs‡Ki †jb‡`b ¯^vfvweKfv‡e wbqwš¿Z nq|

                           (viii).      mwVK †Ri wbY©q t e¨vsK mgš^q weeiYx n‡Z cÖK…Z e¨vsK Rgvi cwigvY Rvbv hvq|

(31).    BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirement¸‡jv Kx?

BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirementmg~n

-   e¨vsK ev Avw_©K cÖwZôv‡bi Avw_©K Ae¯’v my`„p Kivi Rb¨ Ges †Kv‡bv we‡kl D‡Ïk¨ A_ev fwel¨‡Zi wewfbœ ¶wZ ev `y‡h©vM †gvKvwejv Kivi Rb¨ gybvdvi †h Ask Avjv`v K‡i ivLv nq Zv‡K mwÂwZ ev cÖwfkb ejv nq|

-   FY cÖwfk‡bi Requirement¸‡jv wb‡P Zz‡j aiv n‡jv t

1.	mvaviY cÖwfkb ev mwÂwZ
	(i).      ¶z`ª Ges gvSvwi G›UvicÖvB‡Ri †¶‡Î A‡kªwYK…Z F‡Yi 0.25 kZvsk nv‡i Ges 1% nv‡i mKj A‡kªwYK…Z F‡Yi wecix‡Z mwÂwZ ivL‡Z nq|
	(ii).      ‡fv³v F‡Yi †¶‡Î A‡kªwYK…Z F‡Yi 5 kZvsk nv‡i Ges nvDR dvBb¨vÝ I †ckv`vi hviv †fv³v F‡Yi AvIZvq e¨emv ïi“ Ki‡Z Pvq †m‡¶‡Î A‡kªwYK…Z F‡Yi 2 kZvsk nv‡i mwÂwZ ivL‡Z nq|
	(iii).      ‡eªvKv‡iR nvBR, gv‡P©›U e¨vsK, ÷K wWjvi BZ¨vw` F‡Yi †¶‡Î 2 kZvsk nv‡i mwÂwZ ivL‡Z nq|
	(iv).      Special Mention Account-G 5% nv‡i cÖwfkb ivL‡Z n‡e|
	(v).      Ad e¨v‡jÝ kxU G·‡cvRvi-Gi Rb¨ 1% nv‡i mwÂwZ ivL‡Z nq|
2.	wbw`©ó mwÂwZ t †kªwYK…Z Pjgvb, Pvwn`vK…Z Ges †gqv`x F‡Yi †¶‡Î e¨vsK¸‡jv wbwgœwjwLZ nv‡i cÖwfkb ivL‡eÑ
	(i).      wbgœ-gvb  (Sub-Standard)	t 20%
	(ii).      m‡›`nRbK (Doubtful)	t 50%
	(iii).      g›`/¶wZRbK  (Bad/Loss)	t 100%
3.	¯^í‡gqv`x K…wl Ges ¶z`ª F‡Yi †¶‡Î mwÂwZ t
	(i).      g›`/¶wZRbK †kªwYK…Z e¨ZxZ mKj FY		t 5%
	(ii).      g›`/¶wZRbK  (Bad/Loss)		t 100%

(32).    m¤cÖwZ GKwU IAS jvf-¶wZ wnmve Ges DØ„Ëc‡Î wKQz cwieZ©b-Gi K_v e‡j‡Q| G¸‡jv Kx?

-   IAS-1 Avw_©K weeiYx (jvf-¶wZ wnmve Ges DØ„ËcÎ) cÖ¯‘‡Zi wbqgvejx ev wb‡`©kbv w`‡q ms‡kvwaZfv‡e 1998 mv‡ji 1 RyjvB Zvwi‡L cÖ‡qvM Kiv nq|

-   The Institute of Chartered Accountants of Bangladesh KZ…©K Bangladesh Accounting Standard (BAS) bv‡g 2007 mv‡ji 1 Rvbyqvwi †_‡K Zv evsjv‡`‡k cÖ‡qvM Kiv nq|

-   cwiZ©b¸‡jv wbgœiƒc t GKwU c~Y©v½ Avw_©K weeiYx‡Z

c~‡e© hv _vKZ	cwieZ©‡bi c‡i hv _vK‡e
(i).      µq-weµq wnmve      (ii).      jvf I ¶wZ wnmve   (iii).      Balance Sheet	(i).      GKwU Balance Sheet      (ii).      GKwU Avq weeiYx   (iii).      gvwjKvbv ¯^Z¡ cwieZ©b weeiYx   (iv).      bM` cÖevn weeiYx      (v).      cÖ‡qvRbxq †bvUmg~n

-   m¤úwˇK Current, Non-Current Ges wewb‡qv‡M fvM K‡i †`Lv‡Z n‡e|

-   LiP‡K gv‡K©wUs LiP, Awdm LiP, Drcv`b LiP BZ¨vw`‡Z fvM K‡i †`Lv‡Z n‡e|

-   mKj `dv, †hgb- Assets, Liabilities, Equity, Income, Expenses, Gain, Losses-†K mwVKfv‡e msÁvwqZ Ki‡Z n‡e|

-   ZvQvov, Balance Ges Income Statement G `dv¸‡jv wKfv‡e †`Lv‡Z n‡e Zv D‡j­L Kiv n‡q‡Q|