L#05=হিসাব

1. Accounting for SSC & HSC Level
Lecture#05
Md. Masum Bellah Shazib
BBA [Major in Marketing], MIU
Teacher of English
www.facebook.com/SN.English.Center
Cell: 01721123773

5. 1.
2.

6. 3.
4.

7. Chapter Lessons

8. ! #$ %!
'$,
(, )*, +
' ,- . /
0
12 3 4
, 5
।
! : +6 , 4! ', ,
,
+7 4
'।
!
9 ! - !
!:
9 %!
;
।

9. %9' 4
1. %!.
2. .
3. ='.
4. 9 .
5. 66 .
6. .
7. ?
@5
A4.
8. B +
C D.
9.
!: 12.
10. !.

10. ;
#E%'
1. C .
2. ! F ! .
3. ?
@5
A4.
4. G .
5. +
C .
6. !' .
7.
.
8. ' H.
9. ?
F )* ) .
10. D.

11. ‘T’
3 3I
JI
3 3I
‘A! ’
3 3I
#K/*

12. !
)
!

13. '$
5
!
)*
+ 5
) + '

14. =G? #E%'
1. =G?
2. F
3. C ,
4.
5. ' H
6. + -'
'
7.
8. )* !
9. 'C
'
10.+
C F 66
11.
!: '3'
12.!'
13.?
@5
A4

15. ,
1. C
2.
6 3 5
?
3. ?
!
4. F F !
5. ?
@5
A4
6. !'
7.
!: '3'
8. ='
9. G-%
10. ' H
11. +
C N
12. O
13. A:-
14.
15. P
?
16. !
17. ?
18. 'C

16. F ?6 !
Q ?6
?6
' F ,
4 ।
F , !I
-
?6 ?6 Q
।
-
?6 ?6 Q
।
:7
= ?6- ?6
= ?6- ?6
%:' = ?6= ?6

17. A=L+P ! P # '3'
' +
C # G
6।
6 3 5
R G
# ( ) !G
। R4
G +
C # 9G '
'S
!। R
, !
K R G BG ):
'C !' AT
।
! :
A = L + P
R3,
A = Assets ()*)
L = Liabilities ( )
P = proprietorship (! UV)

18. A=L+P ! P # '3'
)* :
)*
( ! R, W
(
G2'
। )*
!:
'
/9 R, G2'
। !- +7,
ঠ, + , ! ' , !, 'Y, Z!, ?
!, ', !, G- +[ #K/*,
4
'।
:
)*
! '
/
।
!- F, , ' ,
+ ,
P7, P, 4
'।
! UV :
)*
! ! UV !: ।
!- % !:, % , !/
!6,
]
, %2 ]
, 4
'।

19. Text book is must
Welcome for Next Chapter

20. Thank You!