Posting Kx Ges GUv Kxfv‡e Recording Process G mvnvh¨ K‡i Zv e¨vL¨v Ki“b|

(27).          Posting Kx Ges GUv Kxfv‡e Recording Process G mvnvh¨ K‡i Zv e¨vL¨v Ki“b|

Posting

-   ‡WweU Ges †µwW‡Ui †gvU cwigvY UvKv Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—i Kivi cÖwµqv‡K Posting ejv nq|

-   myZivs Posting n‡jv Rv‡e`vfy³ †jb‡`b¸‡jv‡K LwZqv‡b ¯’vbvš—i Kivi GKwU we‡kl cÖwµqv|

-   D`vniY¯^iƒc,  ÒbM` 500 UvKvq wRwbmcÎ weµq KivÓ-Gi Rv‡e`v Ges LwZqv‡b Gw›Uª n‡e wbgœiƒc t

Rv‡e`v Gw›Uª t

weeiY	‡WweU (UvKv)	†µwWU (UvKv)
bM`	500
weµq wnmve (weµq bM‡` wjwce× Kivi Rb¨)		500

LwZqv‡b Gw›Uª t

bM` wnmve
weeiY	‡idv‡iÝ	‡WweU (UvKv)	†µwWU (UvKv)	e¨v‡jÝ
weµq			500	500

weµq wnmve
weeiY	‡idv‡iÝ	‡WweU (UvKv)	†µwWU (UvKv)	e¨v‡jÝ
bM`		500		500

-   LwZqv‡b ¯’vbvš—i Kiv wjwce×KiY cÖwµqvi GKwU D‡j­L‡hvM¨ c`‡¶c| G‡¶‡Î Rv‡e`vq wjwce× †jb‡`¸‡jv‡K LwZqv‡b ¯’vbvš—‡ii gva¨‡g cÖvß LwZqvbmg~‡ni †Ri †iIqvwg‡j Aš—f©y³ Kiv nq|

-   ‡iIqvwgj n‡jv Recording Process-Gi Z…Zxq avc| LwZqvb Qvov †iIqvwgj ˆZwi Kiv Am¤¢e| Z‡e †iIqvwgj wnmv‡ei Acwinvh© A½ bq| KviY †iIqvwgj QvovI LwZqv‡bi †Ri n‡Z mivmwi P~ovš— wnmve cÖ¯‘Z Kiv hvq|

-   myZivs †Kv¤úvwbi P~ovš— wnmve cÖ¯‘ZKi‡Yi Rb¨ LwZqvb GKwU ¸i“Z¡c~Y© avc| Avi Posting LwZqvb cÖ¯‘Z Kivi Rb¨ GKwU AZxe ¸i“Z¡c~Y© c×wZ|

µµµ

(28).          Matching Principle Ges Revenue Recognition AbymiY Kiv n‡”Q wKbv †mUv‡K mgš^q Rv‡e`v wbwðZ K‡i| Avcwb wK GKgZ? ‡Kb? †Kb bq?

 ‡Kvb wbw`©ó mg‡qi AwR©Z Avq‡K H mg‡qi msNwUZ e¨‡qi wec‡¶ wjwce×KiYB n‡jv Avq-e¨q ms‡hvM bxwZ (Matching Princople)|

-   G bxwZ Abyhvqx mwVK Av‡qi wecix‡Z mwVK e¨q‡K wjwce× Kiv nq| A_©vr, cY¨ ev †mev weµq n‡Z †gvU †h Avq nq, Zv †_‡K D³ Avqmg~n AR©b Ki‡Z †h mswk­ó e¨q nq Zv ev` w`‡Z nq|

-   ZvB Income Statement-G c`Ë LiP n‡Z AwMÖg LiP we‡qvM Ges e‡Kqv LiP †hvM K‡i cÖK…Z LiP wbiƒcY Ki‡Z nq Ges GKBfv‡e cÖvß Av‡qi mv‡_ AwMÖg I e‡Kqv Avq mgbeq K‡i cÖK…Z Avq wbY©q Ki‡Z GB bxwZ cÖ‡qvM Kiv nq|

-   AwMÖg I e‡Kqv Avq mgš^q Kivi gva¨‡g cÖK…Z Avq wbY©q K‡i cÖwZôv‡bi Avq-e¨q weeiYx ˆZwi Kiv nq|

-   AwMÖg Avq I e‡Kqv Avq n‡jv GK ai‡bi mgbeq Rv‡e`v| myZivs, mgš^q Rv‡e`v Avw_©K weeiYx‡Z e¨eüZ n‡q wnmveweÁv‡bi Matching Principle Ges Revenue Recognition AbymiY Kiv‡K wbwðZ K‡i|

-   D`vniY¯^iƒc t

“Rent received in advance for three years Tk. 60,000 at the beginning of the year”

G‡¶‡Î, eQ‡ii ïi“‡Z Rv‡e`v Gw›Uª n‡e wbgœiƒc t

Account Titles	Debit (Tk.)	Credit (Tk.)
Cash	60,000
Unearned Rent		60,000

PjwZ eQ‡ii †k‡l GK eQ‡ii Rb¨ cÖ‡hvR¨ GK-Z…Zxqvsk fvov Avq wn‡m‡e ai‡Z n‡e Ges G Rb¨ mgš^q `vwLjv n‡e t

Account Titles	Debit (Tk.)	Credit (Tk.)
Unearned Rent	20,000
Rent Revenue/Income		20,000

µµµ

(29).          e¨vs‡Ki Avw_©K weeiYxi wKQz we‡kl AvB‡Ugm hv cY¨ Drcv`bKvix cÖwZôv‡bi Avw_©K weeiYx‡Z †`Lv hvq bv Zvi K‡qKwUi bvg wjLyb|

GKwU e¨vs‡Ki Avw_©K weeiYxi Dcv`vbmg~n

e¨vsK †Kv¤úvwb AvBb 1991 Gi 31(8) aviv Abymv‡i GKwU e¨vs‡Ki Avw_©K weeiYxi Dcv`vbmg~n wbgœiƒc t

                                                 (i).      I.A.S-30 Abymv‡i Balance Sheet;

                                               (ii).      I.A.S-30 Abymv‡i Income Statement;

                                            (iii).      I.A.S-7 Abymv‡i Cash Flow Statement;

                                            (iv).      g~jab cwieZ©b msµvš— weeibx;

                                               (v).      Avw_©K weeibxi wUKvmg~n;