Differentiate between T-Form and Multi-column Ledger

(33).          g~j wnmveweÁvb mgxKiY Kx? mgxKi‡Yi cÖwZwU Dcv`vb e¨vL¨v Ki“b| †WweU Ges †µwWU wbY©‡q GB mgxKiY Kxfv‡e e¨eüZ nq?

g~j wnmveweÁvb mgxKiY

-   ‡Kvb †jb‡`b msNwUZ n‡Z n‡j `yBwU c‡¶i cÖ‡qvRb nq- GKwU `vZv I Ab¨wU MÖnxZv| GB Z‡_¨i Dci wfwË K‡iB GKwU c¶ †WweU Ges Ab¨ c¶wU †µwWU A_©vr `yÕZidv `vwLjv c×wZi m„wó|

-   wnmvei¶‡Yi GB bxwZi Dci wfwË K‡i AvaywbK wnmve kv¯¿we`MY GKwU MvwYwZK m~Î cÖKvk K‡i‡Qb, hv g~j wnmveweÁvb mgxKiY bv‡g cwiwPZ|

-   g~j wnmveweÁvb mgxKiY Abyhvqx †gvU m¤ú‡`i cwigvY Ges †gvU `v‡qi cwigvY me©`v mgvb n‡e| myZivs mgxKiYwU‡K wbgœiƒ‡c cÖKvk Kiv hvq t

            ‡gvU m¤ú` (Total Assets) = `vq (Liabilities) + gvwjKvbv mË¡v (Owner’s Equity)

-   g~j wnmveweÁvb mgxKi‡Yi cÖwZwU Dcv`v‡bi e¨vL¨v wb‡P †`Iqv n‡jv t

m¤úwË t m¤ú` ej‡Z Kviev‡ii gybvdv AR©b Kv‡R e¨envi‡hvM¨ Ges UvKvq g~j¨vqb‡hvM¨ A_©‰bwZK e¯‘ ev †mev‡K †evSvq| m¤úwË wewfbœ cÖKv‡ii n‡Z cv‡i| †hgb t-

                                                       (i).      ev¯—e m¤ú` t Land, Building, Cash BZ¨vw`;

                                                     (ii).      fwel¨‡Z cÖvc¨ UvKv t Accounts Receivable, Notes Receivable, Advance to Employee BZ¨vw`;

                                                  (iii).      fwel¨‡Z ‡mev MÖn‡Yi AwaKvi t Prepaid Insurance, Unexpired Rates BZ¨vw`;

                                                  (iv).      A`„k¨ m¤ú` t Goodwill, Patents, Deffered Charge BZ¨vw`;

`vq t cÖwZôvb KZ…©K µqK…Z cY¨ ev †mevi g~j¨¯^iƒc, fwel¨‡Z cwi‡kva Ki‡Z n‡e Ggb †`bv ev FY‡KB `vq e‡j| †hgb t- wewea cvIbv`vi, FYcÎ, e‡Kqv wej, eÜKx FY cÖf„wZ|

gvwjKvb mË¡v t gvwjKvbv mË¡v ej‡Z †Kv¤úvwbi m¤ú‡` gvwj‡Ki `vwei cwigvY‡K eySvq| G‡K cÖwZôv‡bi g~jab ev bxU m¤ú` ejv nq|  gvwjKvbv mË¡vq cÖfve we¯—viKvix DcKiY¸‡jv n‡jv t

                                                       (i).      Avq (Revenue)

                                                     (ii).      LiP (Expenses)

                                                  (iii).      D‡Ëvjb (Drawings)

†WweU Ges †µwWU wbY©‡q wnmveweÁvb mgxKi‡Yi e¨envi

-         AvaybwKKv‡ji wnmveweÁvbxMY mgxKi‡Yi wfwˇZ †jb‡`‡bi †WweU Ges †µwWU Kvh© m¤úv`b K‡i _v‡Kb| g~j mgxKiYwU n‡jv t

A = L + C

Or,

A= L + C + I - E

Or,

A = L + C + I - E - D

GLv‡b,

A = Assets (m¤úwË)

L = Liabilities (`vq)

C = Capital (g~jab / ¯^Z¡vwaKvi / gvwjKvbv ¯^Z¡v ((Owner’s Equity)

I = Income (Avq)

E = Expenses (LiP / e¨q)

D = Drawings (D‡Ëvjb)

A= m¤úwË wnmve

L = `vq wnmve

`vq e„w× †c‡j

- †µwWU

`vq e„w× †c‡j

- †µwWU

`vq n«vm †c‡j

- †WweU

`vq n«vm †c‡j

- †WweU

C = g~jab / ¯^Z¡vwaKvi wnmve

I = Avq wnmve

g~jab / ¯^Z¡vwaKvi e„w× †c‡j

- †µwWU

Avq e„w× †c‡j

- †µwWU

g~jab / ¯^Z¡vwaKvi n«vm †c‡j

- †WweU

Avq n«vm †c‡j

- †WweU

E = LiP wnmve

D = D‡Ëvjb wnmve

LiP e„w× †c‡j

- †WweU

D‡Ëvjb e„w× †c‡j

- †WweU

LiP n«vm †c‡j

- †µwWU

D‡Ëvjb n«vm †c‡j

- †µwWU

(34).          Differentiate between T-Form and Multi-column Ledger.

T-Account (T-Form) Ges Three-Column Form of Account (Multi-Column Ledger) Gi g‡a¨ cv_©K¨mg~n wbgœiƒc t

T-Account (T-Form)	Multi-Column Ledger
(a).      T-AvK…wZi wnmve KvVv‡gv‡K cÖ_gZ GKwU j¤^vjw¤^ †iLv †U‡b mgvb `yÕfv‡M fvM Kiv nq| Gi evg w`K‡K ejv nq †WweU Ges Wvbw`K‡K ejv nq †µwWU| Gici cÖwZwU w`‡K Avevi ZvwiL, wnmv‡ei bvg, Rv‡e`v c„ôv b¤^i Ges UvKvi AsK emv‡bvi Rb¨ 4wU Kjvg ˆZwi Kiv nq| myZivs †WweU Ges †µwWU Dfq w`‡Ki Rb¨ 4wU K‡i †gvU 8wU Ni ˆZwi Kiv nq|	(a).      Three-Column (Multi Column) AvK…wZi wnmve KvVv‡gv‡Z ZvwiL, wnmv‡ei bvg, Rv‡e`v c„ôv b¤^i, †WweU, †µwWU I DØ„‡Ëi Rb¨ 6wU Ni _v‡K|
(b).      T-Account-G GKwU wbw`©ó mg‡qi ci Balance Kiv nq|	(b).      Three-Column form-G cÖwZwU †jb‡`‡bi mv‡_ mv‡_ Balance wbb©xZ nq|
(c).      GwU cÖvPxb wnmve QK|	(c).      GwU AvaywbK wnmve QK|
(d).      G c×wZ‡Z Balance wbY©‡qi Rb¨ †WweU Ges †µwWU w`K †hvM Ki‡Z nq|	(d).      Three-Column form-G cÖwZwU †jb‡`‡bi c‡i Balance wbY©q Kiv nq, ZvB †WweU Ges †µwWU UvKvi Ni †hvM Ki‡Z nq bv|

T-Account Form

Dr.							Cr.
Date	Account Titles	J.F	Tk.	Date	Account Titles	J.F	Tk.

Three-Column Account Form

Date	Account Titles	Ref.	Debit Tk.	Credit Tk.	Balance
					Debit	Credit