Theory of Accounting for Financial Services Bangla_2

1.	‡iIqvwgj Kv‡K e‡j? ‡iIqvwg‡ji ˆewk󨸇jv wjLyb| †iIqvwg‡ji D‡Ïk¨ Kx?
2.	Kx Kx Kvi‡Y †iIqvwgj Awgj n‡Z cv‡i?
3.	‡Kvb fyj¸‡jv †iIqvwg‡j aiv c‡o bv?
4.	‡iIqvwgj bv wgj‡j fyj †ei Kivi Rb¨ Kx Kx cš’v Aej¤^b Ki‡Z n‡e?
5.	‡iIqvwg‡ji Dfqc¶ mgvb nq †Kb?
6.	D`vniYmn wZb ai‡bi fy‡ji bvg Ki“b hv m‡Ë¡I Trial Balance Gi Debit Ges Credit wg‡j hv‡e|
7.	AwbwðZ wnmve Kx? GUv †Kb cÖ¯‘Z Kiv nq?
8.	mgš^q `vwLjv Kx? mgš^q `vwLjvi cÖ‡qvRbxqZv Kx?
9.	wecixZ `vwLjv Kx? Kxfv‡e wecixZ `vwLjv mgš^q `vwLjv n‡Z Avjv`v?
10.	GKwU wnmveKvj †k‡l †Kvb †Kvb wnmve¸‡jv eÜ Kiv nq? †Kvb †Kvb wnmve¸‡jv Post-closing Trial Balance G †`Lv hvq?
11.	mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨ Kx?
12.	mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv Kx?
13.	mgš^q `vwLjv I mgvcbx `vwLjvi g‡a¨ cv_©K¨ Kx?
14.	ÒPerpetual gRy` Periodic gRy` Gi †P‡q fvjÓ - e¨vL¨v Ki“b|
15.	Periodic Ges Perpetual gRy` c×wZi g‡a¨ cv_©K¨ Kx?
16.	eZ©gv‡b GKwU e¨vs‡K KZ ai‡bi Avw_©K weeiYx ˆZwi Kiv nq? ms‡¶‡c cÖwZwU Content †`Lvb|
17.	¯’vqx m¤úwËi AePq ej‡Z Kx †ev‡Sb? AePq wba©vi‡Yi mgq Kx Kx welq we‡ePbv Kiv nq?
18.	ÒAePq n‡”Q e¨‡qi eÈbÓ- MvwYwZK D`vni‡Yi mvnv‡h¨ GB e³‡e¨i e¨vL¨v Ki“b|
19.	ÒAePq mwÂwZ GKwU K›Uªv m¤úwË wnmveÓ- e¨vL¨v Ki“b|
20.	Depreciation (AePq), Depletion (Aemvqb) Ges Amortization (Ae‡jvcb) Gi g‡a¨ wgj¸‡jv Kx Kx?
21.	Depreciation (AePq), Amortization (Ae‡jvcb) Ges Depletion (Aemvqb) Gi g‡a¨ cv_©K¨ wjLyb|
22.	we‡kl Rv‡e`v Kv‡K e‡j? we‡kl Rv‡e`vi myweav Kx Kx?
23.	ÒDebit gv‡b  Favorable Ges Credit gv‡b UnfavorableÓ - e¨vL¨v Ki“b|
24.	DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fvj g~j¨vqb _vKv DwPZ| wKš‘ Avgiv ¯’vqx m¤úwË µq g~‡j¨ †`LvB| †Kb?
25.	mybvg †Kvb cwiw¯’wZ‡Z wjwce× Kiv nq?
26.	jvf-¶wZ wnmv‡ei mxgve×Zvi `yBwU e¨vL¨v Ki“b|
27.	Posting Kx Ges GUv Kxfv‡e Recording Process G mvnvh¨ K‡i Zv e¨vL¨v Ki“b|
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?
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|
30.	e¨vsK mgš^q weeiYx Kx? e¨vsK mgš^q weeiYxi cÖ‡qvRbxqZv Kx?
31.	BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirement¸‡jv Kx?
32.	m¤cÖwZ GKwU IAS jvf-¶wZ wnmve Ges DØ„Ëc‡Î wKQz cwieZ©‡bi K_v e‡j‡Q| G¸‡jv Kx?
33.	Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi aviv¸wj e¨vL¨v Ki“b|
34.	Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj e¨vL¨v Ki“b|
35.	Periodicity Ges Economic Entity Abygvb e¨vL¨v Ki“b|
36.	Avw_©K GKK Abygvb Ges cÖvwZôvwbK mË¡v Abygvb e¨vL¨v Ki“b|
37.	ÒwnmveweÁvb Avgv‡`i mgv‡R e×g~j n‡q Av‡Q Ges Zv Avgv‡`i A_©bxwZ‡Z ¸i“Z¡c~Y©Ó-e¨vL¨v Ki“b|
38.	evsjv‡`‡k BÝy‡iÝ †Kv¤úvwb jvf-¶wZ wnmve ˆZwi K‡ibv| Zvn‡j Zviv Kxfv‡e jvf-¶wZ Rv‡b?
39.	BEP ‡ei Ki‡Z Sensitivity Analysis Kx?
40.	GK avc Ges eû avcwewkó Avq-e¨q weeiYxi g‡a¨ cv_©K¨ Kx? e¨vs‡K †Kvb ai‡bi Avq-e¨q weeiYx cÖ¯‘Z Kiv nq? D`vniY w`b|
41.	Closing Entry Kx? ‡Kvb †Kv wnmve¸‡jv eÜ Kiv nq?