“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó

wcÖq wkÿv_x©iv;
wcwWGd wU g‡bv‡hvM w`‡q c‡ov !!
†Kv‡bv fzj ÎæwU Lyu‡R †c‡j Avgv‡K mivmwi Kj K‡i wbf©~j eB Dc¯’vcb Ki‡Z mnvqZv K‡iv|
†hvMv‡hvM: 01788-171976

24

[ MvwYwZK mgm¨v msµvšÍ †h †Kv‡bv cÖ‡kœi Rb¨ weMZ mv‡ji cÖk¸

œ ‡jv cÖwZ hZœ bvI, G¸‡jv †_‡KB ûevû cÖkœ cybive„wË Kiv nq]

civgk© !!
mdj n‡Z PvI ?
Zvn‡j •ah¨©kxj nI, mwVK cš’vq cwikÖg K‡iv, evuav/cÖwZeÜKZv Avm‡eB wKš‘ mr _v‡Kv, nZvg bv n‡q AvZ¥-wek¦vm wb‡q †kl ch©šÍ †j‡M _v‡Kv !!
dvuwKevwR bv K‡i,wKQz wk‡L 25 eQ‡i cv `vI !!

‡Zvgv‡`i eq‡m AvwgI †Zvgv‡`i gZB wQjvg !! mevB ZvB !! K_vUv wek¦vm K‡iv !! mgq ¸‡jv‡K Kv‡R jvMvI !!
Avwg †c‡iwQ,,Ab¨iv †c‡i‡Q,,AvgivI cÖwZwbqZ cÖwZeÜKZvi gy‡LvgywL n‡qwQ,,, GL‡bvI nw”Q ,, Rxeb Avm‡j GUvB fvBqv,, cÖwZeÜKZv KLbB wcQz
Qvo‡e bv,, Gfv‡eB Pj‡Z n‡e, me wKQz †K Rq Ki‡Z n‡e !!

Av‡eM I ivM wbqš¿Y K‡iv !! Avgiv †c‡iwQ !! wek¦vm iv‡Lv ZzwgI cvi‡e !!

Ry‡qj gvngy` wgVz 

[MvwYwZK wUDUwiqvj ¸‡jv‡Z cÖ_g Ae¯’vq wba©vwiZ mgq wbqš¿Y Ki‡Z cvi‡e bv myZivs wظ mgq wb‡q cÖ¯‘wZ bvI| A_¨v©r 30 wgwbU n‡q hv‡e 60
wgwbU| GKN›Uv n‡q hv‡e 2 N›Uv !]

 60 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó

01-Hour Tutorial
BDwbU-01
wnmve mgxKiY msµvšÍ MvwYwZ mgm¨v
BDwbU †kl Kivi m‡ev©”P mgq-30 wgwbU|
Unit-01 mgvwßi mgq ‡j‡fj-1 G 15 wgwbU, †j‡fj-2 G 7 wgwbU Ges †j‡fj-3 G 8 wgwbU|
wnmve mgxKiY(MvwYwZK mgm¨v)t

Avgiv Rvwb; A = L + OE
∴ L = A – OE
∴ OE = A – L

 cÖ‡kœi aib I mgvav‡bi wbqg:

 1| n«vm ev e„w×i cwigvY wbY©q: [G‡ÿ‡Î m¤ú`, `vq Ges gvwjKvbv ¯^‡Z¡i n«vm ev e„w×'i cwigvY wbY©q Ki‡Z ejv nq]
mgvav‡bi wbqg: G‡ÿ‡Î m¤ú`, `vq Ges gvwjKvbv¯^Z¡ GB wZbwUi †h Dcv`v‡bi n«vm ev e„w× wbY©q Ki‡Z ej‡e, ïaygvÎ m~Î ewm‡q evwK
Dcv`vb ¸‡jvi n«vm/e„w×i UvKv ewm‡q †hvM we‡qvM K‡i wb‡e|
 2| eQi †k‡l ev me©‡kl D`„¦Ë ev †Ri wbY©q: [ G‡ÿ‡Î m¤ú`, `vq Ges gvwjKvbv ¯^‡Z¡i me©‡kl †Ri wbYq Ki‡Z ejv nq]
mgvav‡bi wbqg:
(i) cÖ_‡g D³ wnmv‡ei cÖviw¤¢K †Ri †ei K‡i wb‡Z n‡e [ †`Iqv _vK‡j jvM‡ebv ]
(ii) wØZxqË¡ D³ eQ‡ii D³ wnmv‡ei bxU n«vm ev e„w×i cwigvY wbY©©q Ki‡Z n‡e| [ wbqg-1]
(iii) Z…ZxqË¡ cÖviw¤¢K †R‡ii m‡½ †hvM A_ev we‡qvM K‡i me©‡kl †Ri wbY©q Ki‡Z n‡e|
 3| mgxKiY mswkøó wewea mgm¨v: [ †ewmK aviYv w`‡q mgvavb Ki‡Z n‡e- OE = C + I-E-D-Gi †h‡Kv‡bv GKwU = ? ]
 ‡j‡fj-01: m¤ú`/`vq/gvwjKvbv¯^Z¡ n«vm Ñe„w× ev cwieZ©b: [1*]
 cÖvKwUKm-01t Avw_©K eQ‡ii ïiæ‡Z CW †Kv¤úvwbi gvwjKvbv¯^Z¡ I `v‡qi cwigvY wQj h_vµ©‡g 1,450 UvKv I 880 UvKv| D³ eQ‡i m¤úwË †e‡o‡Q 700
UvKv Ges gvwjKvbv ¯^Z¡ K‡g‡Q 250 UvKv | eQi †k‡l `v‡qi cwigvY KZ UvKv Øviv e„w× ev n«vm †c‡qwQj ?
e¨vL¨v I mgvavb:DËi: 950 UvKv `vq e„w× †c‡q‡Q|
Lmov mgvavb
cÖkgœ ‡Z; `vq n«vm ev e„w×i cwigvY wbY©q Ki‡Z n‡e| L = A – OE
myZivs Avgiv Rvwb; L = A – OE = 700 - (-250)
Zvn‡j `v‡qi n«vm ev e„w× wbY©‡qi Rb¨ m¤ú` I gvwjKvbv-¯^‡Z¡i n«vm e„wׇK = 700 + 250
mgxKi‡Y emvB| g‡b ivL‡e; n«vm-e„w× wbY©‡qcÖ‡kœ D‡jøwLZ Ab¨vb¨ Dcv`vb = 950 Tk
¸‡jvi †Ri we‡ePbv Ki‡Z nq bv| A_¨v©r 950 UvKv `vq e„w× †c‡q‡Q|
 Warm Up:
 1| 01-01-2019 mv‡j gvwjKvbv¯^Z¡ I `v‡qi cwigvY wQj h_vµ©‡g 1,450 UvKv I 880 UvKv | D³ eQ‡i m¤úwË †e‡o‡Q 460 UvKv Ges
gvwjKvbv ¯^Z¡ †e‡o‡Q 570 UvKv| eQi †k‡l `v‡qi cwigvY KZ UvKv Øviv e„w× ev n«vm †c‡qwQj ?
 2| ¯‥qvi †Kv¤úvwbi erm‡ii cÖvi‡¤¢ †gvU m¤úwË I `vq wQj h_vµ‡g 8,00,000 UvKv Ges 5,00,000 UvKv| hw` mswkøó erm‡i m¤úwË
1,50,000 UvKv e„w× cvq Ges `vq 80,000 UvKv n«vm cvq| Z‡e D³ eQ‡i gvwjKvbv ¯^Z¡ KZ UvKv n«vm ev e„w× †c‡q‡Q ?
 3| hgybv wjt Gi `vq I gvwjKvbv¯^Z¡ hv_vµ‡g 50,000 UvKv n«vm Ges 90,000 UvKv e„w× cvq Z‡e m¤úwËi Dci Zvi Kx cÖfve co‡e ?
 4| 2017 mv‡j †Kv¤úvwbi m¤úwË 70,000 UvKv n«vm †c‡q‡Q Ges gvwjKvbv¯^Z¡ 60,000 UvKv n«vm †c‡q‡Q | Gi d‡j †Kv¤úvwbi `v‡qi
cwigvY KZ UvKv e„w× ev n«vm †c‡q‡Q|

DËi:1| 110 UvKv `vq n«vm 2| 2,30,000 UvKv gvwjKvbv¯^Z¡ e„w× 3| 40,000 UvKv m¤úwË e„w× Ges 4| 10,000 UvKv n«vm|

 61 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó

m¤¢ve¨ Abykxjb cÖkœ mg~n-[1*]

 Abykxjb cÖk:œ -1: Avw_©K eQ‡ii cÖvi‡¤¢ gvwj‡Ki BKz¨BwU I m¤ú‡`i cwigvY h_vµ‡g 65,500 UvKv I 83,500 UvKv | D³ eQ‡i m¤úwË
†e‡o‡Q 950 UvKv I `vq K‡g‡Q 720 UvKv | eQi †k‡l gvwjKvbv¯^Z¡ KZ UvKv Øviv n«vm ev e„w× n‡q‡Q ?
e¨vL¨v I mgvavb: OE = A – L = 950 - (-720) = 950 + 720 = gvwjKvbv¯^Z¡ 1,670 UvKv e„w×|
 Abykxjb cÖk:œ -2: wg. Rv‡e` Gi 2020 A_© eQ‡ii ïiæ‡Z 2,894 UvKv m¤úwË I 786 UvKv `vq wb‡q e¨emvq ïiæ K‡i| D³ eQ‡i m¤úwË
38 UvKv Øviv e„w× Ges gvwjKvbv¯^Z¡ 132 UvKv e„w× †c‡j D³ eQ‡i `vq KZ UvKv Øviv e„w× ev n«vm †c‡qwQj ?
e¨vL¨v I mgvavb: L = A – OE= 38- (+132) = 38 - 132 = `vq 94 UvKv n«vm|
 Abykxjb cÖk:œ -3: mgm¨v-5t eQ‡ii ïiæ‡Z gvwjKvbv¯^Z¡ I †gvU m¤úwË wQj h_vµ‡g 40,000 UvKv I 80,000 UvKv | H eQ‡ii m¤úwË 50%
†e‡o †M‡j Ges `vq 60% K‡g †M‡j, D³ eQ‡ii KZ UvKv gvwjKvbv¯^Z¡ n«vm ev e„w× †c‡q‡Q|
e¨vL¨v I mgvavb: DËi:64,000 UvKv gvwjKvbv¯^Z¡ e„w× †c‡q‡Q|
Lmov mgvavb
cÖkgœ ‡Z;gvwjKvbv¯^Z¡ n«vm ev e„w×i cwigvY wbY©q Ki‡Z n‡e| OE = A – L
myZivs Avgiv Rvwb; OE = A – L = 40,000 - (-24,000)
Zvn‡j m¤ú` I `vq n«vm e„wׇK mgxKi‡Y emvB| GLv‡b; = 40,000 + 24,000
m¤ú` e„w× = 80,000*50% = 40,000 = 64,000 Tk
`vq n«vm = 40,000 * 60% = (24,000) A_¨v©r 64,000 UvKv gvwjKvbv¯^Z¡ e„w× †c‡q‡Q|
 Abykxjb cÖk:œ -4: wgm wkixb 2006 A_© eQ‡ii ïiæ‡Z 2894 UvKv m¤úwË I 786 UvKv `vq wb‡q e¨emvq ïiæ K‡i| D³ eQ‡i m¤úwË 38
UvKv Øviv e„w× Ges gvwjKvbv¯^Z¡ 132 UvKv e„w× †c‡j D³ eQ‡i `vq KZ UvKv Øviv e„w× ev n«vm †c‡qwQj ?
DËi: 94 UvKv n«vm|]
 Abykxjb cÖk:œ -5: Avw_©K erm‡ii cÖ_‡g `vq wQj 4,000 UvKv| eQi †k‡l m¤úwË 9,000 UvKvq e„w× cvq Ges gvwjKvbv ¯^‡Z¡i cwigvY 5,000
UvKvq e„w× †c‡j mviv ermi `v‡qi wK cwieZ©b n‡q‡Q?
e¨vL¨v I mgvavb:UvKv e„w×/n«vm Ges UvKvq e„w×/n«vm 2wU K_vi A_© wfbœ| UvKv e„w×/n«vm hv eQ‡ii gvSvgvwS mg‡q n«vm ev e„wׇK wb‡`©k
K‡i| Aciw`‡K UvKvq e„w×/n«vm hv eQi †k‡l mgvcbx/bxU †Ri wb‡`©k K‡i| myZivs ermi ‡k‡l `v‡qi cwieZ©b n‡e = 9,000 - 5,000 =
4,000 UvKv|
 Abykxjb cÖk:œ -6: wnmve eQ‡ii ïiæ‡Z gvwj‡Ki BKz¨BwUi cwigvY wQj 743 UvKv Ges ewnt`vq wQj 475 UvKv| D³ eQi †k‡l m¤úwË K‡g‡Q
1,170 UvKvq Ges gvwj‡Ki BKz¨BwU K‡g‡Q 111 UvKv| eQi †k‡l `vq KZ UvKv Øviv n«vm ev e„w× †c‡q‡Q ?
e¨vL¨v I mgvavb:GLv‡b m¤úwË K‡g‡Q 1,170 UvKvq hv mgvcbx m¤ú` Ges BKz¨BwU K‡g‡Q 111 UvKv hv eQ‡ii gvSvgvwS mg‡qi n«vm/e„w×|
Lmov mgvavb
cÖkœg‡Z; `vq n«vm ev e„w×i cwigvY wbY©q Ki‡Z n‡e| L = A– OE
myZivs Avgiv Rvwb;L = A – OE = - 48 -(-111)
Zvn‡j m¤ú` I gvwjKvbv ¯^‡Z¡i n«vm e„wׇK mgxKi‡Y emvB| GLv‡b; = -48+ 111
m¤ú` n«vm =cÖviw¤¢K m¤ú`(475+743)- mgvcbx m¤úwË = 63
= 1,218-1,170 = 48 UvKv| A_¨v©r 63 UvKv `vq e„w× †c‡q‡Q|
gvwjKvbv ¯^Z¡ n«vm = 111 UvKv |

weMZ mv‡ji MvwYwZK mgm¨v msµvšÍ cÖkœ-[1*]

 mgm¨v-01t DËiv ‡Kv¤úvwbi 2013 mv‡j m¤úwË n«vm cvq 80,000 UvKv Ges `vq e„w× cvq 30,000 UvKv| Zvn‡j gvwjKvbv¯^Z¡ KZ ? [Xvwe 14-
15]
e¨vL¨v I mgvavb:OE = A – L = - 80,000-(+30,000) = -80,000-30,000 = gvwjKvbv¯^Z¡ 1,10,000 UvKv n«vm|
e¨vL¨v: n«vm Gi Rb¨(-), e„w× Gi Rb¨(+) wPü e¨envi Ki‡e Ges ‡QvU ev”Pv‡`i gZ †hvM-we‡qvM Ki‡e| ZvB bq Kx ?
 mgm¨v-02t 2011 mv‡j ¯‥qvi dvg©vwmDwUK¨vjm wj. Gi m¤úwË 50,000 UvKv K‡g‡Q Ges `vq 90,000 UvKv K‡g‡Q| Gi d‡j gvwjKvbv ¯^Z¡
UvKvq: [Xvwe 12-13 ]
e¨vL¨v I mgvavb:OE = A – L = - 50,000-(-90,000) = - 50,000 + 90,000 = gvwjKvbv¯^Z¡ 40,000 UvKv e„w× cv‡e|
 mgm¨v-03t 2017 Avw_©K eQ‡i †Kv¤úvwbi m¤ú` 70,000 UvKv K‡g‡Q Ges `vq 1,00,000 UvKv K‡g‡Q| †Kv¤úvwbi gvwjKvbv ¯^Z¡ KZ ? [
Rvwe 18-19;Xvwe 20-21]
DËi: gvwjKvbv¯^Z¡ 30,000 UvKv e„w×|
 62 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó
 mgm¨v-04t hw` bvfvbv †Kv¤úvwbi m¤ú` 50,000 UvKv e„w× Ges `vq 90,000 UvKv n«vm cvq Z‡e gvwjKvbv ¯^‡Z¡ Zvi wK cÖfve co‡e ? [Rwe 17-18;¸”Q
20-21]
DËi: 1,40,000 UvKv e„w×|

‡j‡fj-02t eQi †k‡l bxU cwigvY ev †Ri ev DØ„Ë ev e¨v‡jÝ-[3*]

 cÖvKwUKm-01t Avw_©K eQ‡ii ïiæ‡Z m¤úwË cwigvY wQj 25,000 UvKv Ges gvwjKvbv ¯^Z¡ wQj 16,000 UvKv | D³ eQ‡i m¤úwË †e‡o‡Q
12,000 UvKv Ges `vq n«vm cvq 2,900 UvKv | eQi †k‡l gvwjKvbv ¯^Z¡ KZ ?
e¨vL¨v I mgvavb: DËi: bxU/mgvcbx/eQi †k‡l gvwjKvbv¯^‡Z¡i cwigvY 30,900 UvKv|
Lmov mgvavb
1g av‡c; eQ‡ii cÖ_‡gi ‡Ri wbY©q Ki‡Z n‡e| cÖviw¤¢K gvwjKvbv¯^Z¦ ------ 16,000 UvKv
2q av‡c; n«vm-e„w× wbY©q K‡iv| eQ‡ii gvwjKvbv ¯^‡Ëi bxU n«vm ev e„w×| (±) bxU n«vm ev e„w× ------- ? = 14,900 UvKv
OE = A – L eQi †k‡l ev mgvcbx gvwjKvbv¯^Z¡- ? =30,900 UvKv
= 12,000 - (-2,900)
= 12,000 + 2,900 = 14,900
3q av‡c; †hvM we‡qvM K‡iv; mgvcbx †Ri wbY©q K‡iv\
 Warm Up:
 1| Avw_©K eQ‡ii ïiæ‡Z wgt dwi‡`i m¤úwËi cwigvY wQj 35,000 UvKv, BKz¨BwU wQj 15,000| D³ eQ‡i m¤úwË †e‡o‡Q 23,000
Ges `vq K‡g‡Q 12,000 UvKv| eQi †k‡l gvwj‡Ki BKz¨BwUi cwigvY KZ?
 2| Avw_©K eQ‡ii ïiæ‡Z wgm Avmgv AvKe‡ii m¤ú` I BKz¨wUi cwigvY h_vµ‡g 1,992 Ges 986 UvKv| D³ eQ‡i BKz¨BwU †e‡o‡Q
194 UvKv Ges m¤úwË K‡g‡Q 38 UvKv| Z‡e eQi †k‡l `v‡qi cwigvY KZ n‡e?
 3| Avw_©K eQ‡ii ïiæ‡Z wgt ev`‡ji m¤úwË I g~ja‡bi cwigvY wQj h_vµ‡g 2,574 UvKv I 1,896 UvKv| D³ eQ‡i m¤úwË
†e‡o‡Q 38 UvKv Ges `vq K‡g‡Q 46 UvKv| eQi †k‡l bxU gvwj‡Ki BKz¨wUi cwigvY KZ UvKv ?
DËi:1| 50,000 UvKv2| 774 UvKv Ges 3| 1,980 UvKv|
m¤¢ve¨ Abykxjb cÖkœ mg~n--[3 *]
 Abykxjb cÖk:œ -1tAvw_©K eQ‡ii ïiæ‡Z m¤úwË cwigvY wQj 1,25,000 UvKv Ges gvwjKvbv ¯^Z¡ wQj 75,000 UvKv| D³ eQ‡i m¤úwË †e‡o‡Q
28,000 UvKv Ges `vq n«vm cvq 18,000 UvKv| eQi †k‡l gvwjKvbv ¯^Z¡ KZ ?
DËi: 1,21,000 UvKv|
 Abykxjb cÖk:œ -2teQ‡ii ïiæ‡Z AvwZK †Uªov‡mi Gi †gvU m¤úwË I `vq wQj h_vµ‡g 10,000 UvKv I 2,000 UvKv | D³ eQ‡i hw` `vq 3,000
UvKv Øviv e„w× cvq Ges gvwjKvbv¯^˦ 5,000 UvKv Øviv n«vm cvq| Z‡e eQi †k‡l m¤úwËi cwigvY KZ ?
DËi: 8,000 UvKv|
 Abykxjb cÖk:œ -3teQ‡ii cÖvi‡¤¢ Kgvm© Iqvì© wj:Gi m¤úwËi cwigvY wQj 682 UvKv Ges gvwjKvbv¯^Z¡ wQj 418 UvKv | D³ eQ‡i m¤úwË †e‡o
720 UvKv n‡jv Ges gvwjKvbv ¯^Z¡ K‡g‡Q 18 UvKv | eQi †k‡l `v‡qi cwigvY KZ ?
e¨vL¨v I mgvavb: DËi: bxU/mgvcbx/eQi †k‡l `v‡qi cwigvY 320 UvKv|
Lmov mgvavb
1g av‡c; eQ‡ii cÖ_‡gi ‡Ri wbY©q Ki‡Z n‡e| cÖviw¤¢K `vq(682-418)----264 UvKv
2q av‡c; n«vm e„w× wbY©q K‡iv| eQ‡ii `v‡qi bxU n«vm ev e„w× ; (±) bxU n«vm ev e„w× --- ? = 56 UvKv
L = A – OE eQi †k‡l ev mgvcbx `vq = 320 UvKv
= m¤ú` e„w× 720-682 = 38- (-18)
= 38 + 18 = 56
3q av‡c; †hvM we‡qvM K‡iv mgvcbx †Ri wbY©q K‡iv\
 Abykxjb cÖk:œ -4t Commerec World Gi eQi ïiæ‡Z †gvU m¤úwË I `vq wQj h_vµ‡g 80,000 UvKv I 70,000 UvKv | D³ eQ‡i hw` `vq
20,000 UvKv e„w× cvq Ges †kqvi‡nvìv‡`i ¯^Z¡ 8,000 UvKv n«vm cvq Z‡e eQi †k‡l bxU m¤úwË cwigvY KZ ?
e¨vL¨v I mgvavb: DËi: eQi †k‡l ev mgvcbx/ bxU/‡gvU m¤úwË 92,000 UvKv|

 63 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó
Lmov mgvavb
1g av‡c; eQ‡ii cÖ_‡gi ‡Ri wbY©q Ki‡Z n‡e| cÖviw¤¢K m¤úwË ------ 80,000 UvKv
2q av‡c; n«vm e„w× wbY©q K‡iv| eQ‡ii gvwjKvbv ¯^‡Ëi bxU n«vm ev e„w× ; (±) bxU n«vm ev e„w× ------- ? = 12,000 UvKv
A = L + OE eQi †k‡l ev mgvcbx/ bxU m¤úwË =92,000 UvKv
= 20,000-8,000
= 12,000
3q av‡c; †hvM we‡qvM K‡iv mgvcbx †Ri wbY©q K‡iv\
 Abykxjb cÖk:œ -5t2019 mv‡ji 31, wW‡m¤^i Zvwi‡L Kgvm© Iqv©‡ìi m¤úwË I gvwjKvbv¯^Z¡ h_vµ‡g 2,85,000 UvKv I 1,25,000 UvKv| D³
eQ‡i `vq e„w× †c‡qwQj 50,000 UvKv Ges gvwjKvbv¯^Z¡ n«vm †c‡qwQj 30,000 UvKv| Zvn‡j eQ‡ii cÖvi‡¤¢ m¤úwËi cwigvY KZ wQj ?
e¨vL¨v I mgvavb:DËi: 2,65,000 UvKv|
Lmov mgvavb
1g av‡c; mgvcbx †Ri wbY©q Ki‡Z n‡e| cÖviw¤¢K m¤úwË ------ ? UvKv
2q av‡c; n«vm e„w× wbY©q K‡iv| eQ‡ii gvwjKvbv ¯^‡Ëi bxU n«vm ev e„w× ; (±) bxU n«vm ev e„w× ------- ? = 20,000 UvKv
A = L + OE eQi †k‡l ev mgvcbx/ bxU m¤úwË =2,85,000 UvKv
= 50,000-30,000
= 20,000 e„w× A_¨v©r cÖviw¤¢K m¤ú` = 2,85,000- 20,000 = 2,65,000 UvKv|
3q av‡c; †hvM we‡qvM eQ‡ii cÖ_‡gi ‡Ri wbY©q K‡iv\

weMZ mv‡ji MvwYwZK mgm¨v msµvšÍ cÖkœ-[1*]

 mgm¨v-01t Avw_©K eQ‡ii ïiæ‡Z m¤úwËi cwigvY wQj 682 UvKv Ges gvwj‡Ki BKz¨BwU wQj 418 UvKv| D³ eQ‡i m¤úwË †e‡o‡Q 37 UvKv Ges
`vq K‡g‡Q 19 UvKv| eQi †k‡l gvwj‡Ki BKz¨BwUi cwigvY KZ n‡e ? [Xvwe 99-00, Bwe 15-16]
e¨vL¨v I mgvavb: DËi: eQi †k‡l ev mgvcbx gvwjKvbv ¯^Z¡ = 474 UvKv
Lmov mgvavb
1g av‡c; eQ‡ii cÖ_‡gi ‡Ri wbY©q Ki‡Z n‡e| cÖviw¤¢K gvwjKvbv¯^Z¦ ------ 418 UvKv
2q av‡c; n«vm e„w× wbY©q K‡iv| eQ‡ii gvwjKvbv¯^‡Ëi bxU n«vm ev e„w× ; (±) bxU n«vm ev e„w× --- ? = 56 UvKv
OE = A – L = 37- (-19) eQi †k‡l ev mgvcbx gvwjKvbv ¯^Z¡ = 474 UvKv
= 37+ 19 = 56
3q av‡c; †hvM we‡qvM K‡iv mgvcbx †Ri wbY©q K‡iv\
 mgm¨v-02t eQ‡ii ïiæ‡Z û`v †Kv¤úvwb wjwg‡U‡Wi †gvU m¤ú` wQj 8,00,000 Ges `vq 5,00,000 UvKv| eQ‡ii g‡a¨ †gvU `vq 1,00,000
UvKv e„w× †c‡q‡Q Ges BKy¨BwU 70,000 UvKv n«vm †c‡q‡Q| eQi †k‡l †gvU m¤ú‡`i cwigvY KZ ? [ 7 K‡jR 2020-2021]
DËi: 8,30,000 UvKv [4 bs mgm¨vi Abyiƒc ]
‡j‡fj-03t mgxKiY mswkøó wewea MvwYwZK mgm¨v
 †ewmK aviYvi Av‡jv‡K bZzb cÖkœ •Zwi K‡i †`Iqv nq Ges Zv gvwjKvbv¯^‡Z¡i (OE = C + I-E-D)As‡ki mv‡_ m¤ú„³ _v‡K|
 wnmvemgxKi‡Yi †j‡fj 1/2 Ges Avw_K weeiYxi cwi®‹vi aviYv ivL‡Z n‡e| Zvn‡j †Kv‡bv mgm¨v n‡e bv|
 cÖvKwUKm-01t GKwU e¨emvwqK cÖwZôv‡bi wnmveKv‡ji cÖvi‡¤¢ ‡gvU m¤ú‡`i cwigvY 12,00,000 UvKv, mgvcbx w`‡b `v‡qi cwigvY 2,00,000
UvKv †e‡o ‡gvU 9,00,000 UvKvq `uvwo‡q‡Q| mgvwß w`‡b gvwjKvbv ¯^‡Z¡i cwigvY n‡jv 8,00,000 UvKv| hw` e¨emvqwU D³ wnmveKv‡j
2,00,000 UvKv gybvdv AR©b K‡i _v‡K Ges gvwjK 75,000 UvKv D‡Ëvjb K‡i _v‡K Zvn‡j D³ wnmveKv‡j gvwjK KZ©„K AwZwi³ g~ja‡bi
cwigvY KZ ?
e¨vL¨v I mgvavb: [cÖkœwU gb w`‡q c‡ov Ges mgvavb Gi mv‡_ wgjv‡bvi †Pôv K‡iv| KviY &GB RvqMv †_‡K A‡bK fv‡e cÖkœ Kiv hv‡e| ¸iæZ¡c~Y© K_v
n‡”Q; m¤úªwZ †j‡fj-03 †_‡K me‡P‡q †ewk msL¨K cÖkœ Kiv n‡”Q| myZivs GB cÖkœwU‡Z ¸iæZ¡ w`‡j †j‡fj-3 Gi mKj bZzb I weMZ mv‡ji cÖ‡kœi 80%
mgvavb Kiv m¤¢e| evwK 20% cÖkœ mswÿß K‡i bZzb cÖkœ Kiv n‡Z cv‡i| DËi: D‡Ëvjb 75,000 UvKv|
Lmov mgvavb
A =L + OE gvwjKvbv¯^Z¡ n«vm/e„w× nq
cÖvi‡¤¢; 12,00,000 = 7,00,000+ 5,00,000 (+) AwZwi³ gjab---------- 1,20,000 /-
nªvm/e„w×; 5,00,000 = 2,00000 + 3,00,000 (+) bxU jvf-----------------? 2,20,000
mgvcbx; 17,00,000 = 9,00,000 + 8,00,000 (-) D‡Ëvjb/ jf¨vsk/bxU ÿwZ (1,00,000)
= 2,40,000 UvKv

 64 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó
[we¯ÍvwiZ †evSvi Rb¨ GZ eo mgvavb AskwU †`Iqv Av‡Q| Zzwg we¯ÍvwiZ me bv K‡i, ïaygvÎ gvwjKvbv¯^‡Z¡i n«vm/e„w×i cwigvYUv wbY©q Kiev| Zvici KZ UvKv
†hvM Kiv n‡qwQj(g~jab/AwZwi³g~jab/g~ja‡bi my`/bxU jvf) Zv we‡qvM Ki‡e Ges KZ UvKv we‡qvM Kiv n‡qwQj(D‡Ëvjb/jf¨vsk/ÿwZ/Ki) Zv †hvM Kiv|
Zvn‡j DËi P‡j Avm‡e|]
D‡jøL¨; Ggb cÖkœ ¸‡jv‡Z g~jab/D‡Ëvjb/jf¨vsk/bxU jvf/bxU g~jab/bxU m¤ú`/bxU wewb‡qvwRZ g~jab Ggb me wnmv‡ei †Ri wbY©q Ki‡Z ej‡e| Gi evwn‡i cÖkœ
Kiv m¤¢e bq| myZivs wPšÍv gy³ _v‡Kv Bbkv-Avjøvn& !!
 Warm Up:
 1| GKwU wnmve Kv‡ji ïiæ‡Z †Kv¤úvbxi gvwjKvbv ¯^Z¡ 7,20,000 UvKv I `vq 6,00,000 UvKv| D³ wnmveKv‡j m¤ú` 4,20,000 UvKvq I `vq
1,80,000 UvKv Øviv e„w× cvq| D³ e‡l© bZyb K‡i 1,20,000 UvKv g~jab msM„nxZ nq I 1,00,000 UvKv jf¨vsk ‡Nvlbv Kiv nq| D³ wnmveKv‡j
KZ UvKv gybvdv AwR©Z n‡q‡Q ? 4,20,000- 21,80,000 =2,40,000
DËi:2,20,000 UvKv

weMZ mv‡ji MvwYwZK mgm¨v msµvšÍ cÖkœ-[5*]

 mgm¨v-01t wnmve eQ‡ii ïiæ‡Z GKwU †Kv¤úvwbi `vq I gvwjKvbv¯^‡Z¡i cwigvY wQj h_vµ‡g 6,50,000 UvKv I 8,25,000 UvKv | D³ wnmve eQ‡i
†Kv¤úvwbi m¤úwË e„w× cvq 2,00,000 UvKv I `vq n«vm cvq 1,00,000 UvKv | gvwjKvbv¯^‡Z¡i cwieZ©b m„wóKvix Ab¨ †Kv‡bv †jb‡`b bv n‡q _vK‡j D³
eQ‡ii wbU gybvdv ev wbU ÿwZi cwigvY KZ ? [Xvwe 17-18;Pwe 20-21]
e¨vL¨v I mgvavb:DËi: D‡Ëvjb/AwZwi³ g~jab/bxU jvf/jf¨vsk m‡eB gvwjKvbv¯^‡Z¡i mv‡_ m¤ú„©³| myZivs Ggb mgm¨v ¸‡jv Aí mg‡q
mgvavb Ki‡Z PvB‡j ïaygvÎ gvwjbv¯^Z¡ Ask‡K †dvKvm K‡i mgvavb Kivi †Póv Ki‡Z n‡e| DËi: wbU gybvdv 3,00,000 UvKv|
mgvavb
A =L + OE D³ cÖ‡kœ gvwjKvbv¯^‡Z¡i cwieZ©b m„wóKvix Ab¨ †Kv‡bv †jb‡`b bv
cÖvi‡¤¢ 14,75,000 = 6,50,000+ 8,25,000 gvwjKvbv¯^Z¡ e„w×i 3,00,000 UvKv‡K bxU gybvdv wn‡m‡e we‡ePbv Ki‡ev|
nªvm/e„w×; 2,00,000 = (1,00000) + 3,00,000 KviY bxU gybvdvi Kvi‡Y gvwjKvbv¯^Z¡ e„w× cvq| Abyiƒc fv‡e GwU‡K
mgvcbx; 16,75,000 = 5,50,000 + 11,25,000 AwZwi³g~jab ej‡Z cvi‡ev|
wecixZ fv‡e n«vm n‡j; GwU‡K Avgiv D‡Ëvjb/ÿwZ/jf¨vsk wn‡m‡e we‡ePbv
Ki‡Z cviZvg|
wVK GKB fv‡e cÖkœwU †`‡q Av‡iv cÖkœ •Zwi Kiv m¤¢e| †hgb: 1) eQi †k‡l bxU m¤úwË/ gvwjKvbv¯^‡Z¡i cwigvY KZ ? 2) gvwjKvbv¯^‡Z¡i cwieZ©b
m„wóKvix Ab¨ †Kv‡bv †jb‡`b(AwZwi³ g~jab 65,000 UvKv Ges bxU jvf 1,25,000 UvKv n‡j D‡Ëvjb KZ ?) hy³ K‡i bZzb cÖkœ •Zwi Kiv
m¤¢e| myZivs †ewmK wbqg-Kvbyb ¸‡jv wVK ivL‡Z n‡e|
 Warm Up:
 1| ABC †Kv¤cvwbi 1 Rvbyqvwi 2020 Zvwi‡L m¤cwËi cwigvY wQj 1,00,000 UvKv I `vq wQj 50,000 UvKv Ges 31 wW‡m¤^i 2020 Zvwi‡L
1,30,000 UvKvi m¤cwË I 34,000 UvKvi `vq wQj | ABC †Kv¤cvwb D³ erm‡i gybvdv AR©b K‡i ? [ ¸”Q we: 2020-2022]
DËi: 46,000 UvKv|
 mgm¨v-02t GKwU cÖwZôv‡bi †gvU m¤úwË 60,000 UvKv | `vq †gvU m¤úwËi 1/4 Ask| Kviev‡ii g~jab KZ ? [ivwe 02-03]
e¨vL¨v I mgvavb: DËi: Kviev‡ii g~jab 45,000 UvKv|
Avgiv Rvwb; A =L + OE
𝟏
myZivs; 60,000 = (60,000 × 𝟒 ) + ?
ev; 60,000 = 15,000 + ?
ev; ? = 60,000 -15,000
∴ OE = 45,000tk
 mgm¨v-03t 31 wW†m¤^i 2020 Zvwi‡L GgweGg †Kv¤úvwb wjwg‡U‡Wi wKQy wbev©wPZ Z_¨ wb‡P Dc¯’vcb Kiv n‡jv| Awdm miÄvg 20,000 UvKv, BdwUwjwU
LiP 4,000 UvKv,bM` 10,000 UvKv,‡`bv`vi 10,000 UvKv,‡mev ivR¯^ 36,000 UvKv,gRywi LiP 7,000 UvKv,fvov e¨q 11,000 UvKv,cÖ‡`q †bvUm
16,500,cvIbv`vi 2500 UvKv| 31 wW‡m¤^i 2020 Zvwi‡L BKy¨BwUi cwigvY KZ ? [7 K‡jR 2020-2021]
e¨vL¨v I mgvavb: DËi: BKy&¨BwUi cwigvY 21,000 UvKv|
‡gvU m¤ú` ‡gvU `vq+ †gvU gvwjKvbv ¯^Z¡
bM`+‡`bv`vi+Awdm miÄvg cÖ‡`q †bvUm+cvIbv`vi GLv‡b,
10,000+10,000+20,000=40,000 16,500+2500 bxU =(36,000-4,000-7,000-11,000)=14,000
=19,000 g~jab= 7,000 UvKv
gvwjKvbv¯^Z¡ = m¤úwË-`vq = (40,000-19,000) =21,000 UvKv
GKB cÖkœ me wVK †i‡L ej‡e g~jab wbY©q K‡iv ? D‡jøL¨ g~jab I gvwjbv¯^Z¡ me mgq GKB A_© enb K‡i bv| †hgb D³ As‡KwU‡Z gvwjKvbv¯^ Z¡ wbY©q Kiv
n‡q‡Q(m¤úwË-`vq)=21,000 UvKv| myZivs cÖwZôvbwUi g~jab(C) = OE–I+E+D= 21,000 -14,000 = 7,000 UvKv| D³ cÖ‡kœ D‡Ëvjb/jf¨vsk/bxU
ÿwZ/g~ja‡bi my`/AwZwi³ g~jab Gi g‡Zv gvwjbv¯^Z¡‡K cÖfvweZ K‡i Ggb †jb‡`b/wnmve mshy³ K‡i bZzb cÖkœ •Zwi Kiv m¤¢e|

 65 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó

m¤¢ve¨ Abykxjb cÖkœ mg~n--[1*]

 Abykxjb cÖk:œ -1t GKwU wnmve mgxKi‡Yi `vq 50,000 UvKv Ges m¤ú` 1,10,000UvKv| GLv‡b Avi GKwU `dv Kx Ges Zvi cwigvY KZ ?
DËi: gvwjKvbv¯^Z¡ 60,000 UvKv|
 Abykxjb cÖk:œ -2t Commerec World Gi ‡gvU m¤úwËi cwigvb 1,20,000 UvKv| †Kv¤úvwbi `vq, ‡gvU m¤úwËi `yB-Z„Zxqvsk n‡j †Kv¤úvwbi
‡kqvi ‡nvìvi ‡`i ¯^Z¡-Gi cwigvb KZ ?
e¨vL¨v I mgvavb: DËi: 40,000 UvKv|
Avgiv Rvwb;
m¤ú` = `vq + gvwjKvbv¯^Z¡
𝟐 𝟐
∴ 1,20,000 = `vq (m¤ú` × 𝟑 ) + gvwjKvbv¯^Z¡ ev, 1,20,000 = 1,20,000 × 𝟑 + gvwjKvbv¯^Z¡
1,20,000 = 80,000 + gvwjKvbv¯^Z¡

ev, gvwjKvbv¯^Z¡ = 1,20,000 - 80,000 = 40,000 UvKv|

 Abykxjb cÖk:œ -3t †Kvb cÖwZôv‡bi ‡gvU m¤úwË ‡gvU `v‡qi wظb| hw` gvwjKvbv ¯^Z¡ 25,000 UvKv nq Z‡e ‡gvU m¤úwË cwigvb KZ ?
e¨vL¨v I mgvavb:
awi , `vq = x ∴ ‡gvU m¤úwË = 2x
Avgiv Rvwb ,
†gvU m¤úwË = `vq + gvwjKvbv ¯^Z¡ [ cÖgvY;; 50,000 = 25,000 + 25,000]
ev, 2x = x + 25,000 [ cÖ`Ë gvb emvB‡q cvB]
ev, 2x - x = 25,000
∴ x = 25,000
∴ ‡gvU m¤úwË = 2x = 2× 25,000 = 50,000
 Abykxjb cÖk:œ -4t GKwU cÖwZôv‡bi eQ‡ii cÖvi‡¤¢ †gvU m¤ú` 80,000 UvKv,`vq 30,000 UvKv| D³ eQ‡ii m¤ú` n«vm †c‡q‡Q 25% Ges
gvwjKvbv¯^Z¡ e„w× †c‡q‡Q 20%| D³ eQ‡ii `vq KZ UvKv Øviv n«vm/e„w× †c‡q‡Q A_ev bxU `v‡qi cwigvY KZ ?
e¨vL¨v I mgvavb: DËi: bxU/mgvcbx/eQi †k‡l `vq cwigvY 30,900 UvKv|
Lmov mgvavb
1g av‡c; eQ‡ii cÖ_‡gi ‡Ri wbY©q Ki‡Z n‡e| cÖviw¤¢K `vq ------ 30,000 UvKv
2q av‡c; n«vm-e„w× wbY©q K‡iv| eQ‡ii `vq n«vm ev e„w×| (±) bxU n«vm ev e„w× ------- ? = (30,000) UvKv
L= A – OE = -20,000 - (+10,000) eQi †k‡l ev mgvcbx `v‡qi cwigvY 0 UvKv
= -20,000 - 10,000 = -30,000
3q av‡c; †hvM we‡qvM K‡iv; mgvcbx †Ri wbY©q K‡iv\

BDwbU wfwËK Kgb cÖvß weMZ eQ‡ii cÖkœ mg~n:

1) 2020 mv‡j ivmbv †Kv¤cvwbi m¤cwË 70,000 UvKv K‡g‡Q Ges `vq 100,000 UvKv ‡e‡o‡Q| djkÖæwZ‡Z gvwjKvbv¯^Z ? [Rvwe 18-19;Xvwe 20-21]
(K) 1,70,000 UvKv †e‡o‡Q (L) 1,70,000 UvKv K‡g‡Q (M) 30,000 UvKv †e‡o‡Q (N) 30,000 UvKv K‡g‡Q D:L
2) wnmve eQ‡ii ïiæ‡Z GKwU †Kv¤úvwbi m¤úwËi I gvwjKvbv¯^Z¡ wQj h_vµ‡g 14,75,000 UvKv I 8,25,000 UvKv| D³ wnmve eQ‡ii †Kv¤úvwbi m¤ú` e„w×
cvq 2,00,000 UvKv I `vq n«vm cvq 1,50,000 UvKv| gvwjKvbv¯^Z¡ cwieZ©b m„wóKvix †Kv‡bv †jb‡`b bv n‡q _vK‡j D³ eQ‡ii wbU gybvdv ev wbU ÿwZi
cwigvY KZ ? [Xvwe 17-18;Pwe 20-21]
(K) wbU gybvdv 1,50,000 UvKv (L) wbU ÿwZ 1, 50,000 UvKv (M) wbU gybvdv 3,50,000 UvKv (N) wbU ÿwZ 3,50,000 UvKv D:M
(O) †Kv‡bvwUB bq|
3) 31 wW†m¤^i 2020 Zvwi‡L GgweGg †Kv¤úvwb wjwg‡U‡Wi wKQ zwbev©wPZ Z_¨ wb‡P Dc¯’vcb Kiv n‡jv| Awdm miÄvg 20000 UvKv, BdwUwjwU LiP 4000
UvKv, bM` 10000 UvKv, ‡`bv`vi 10000 UvKv, ‡mev ivR¯^ 36000 UvKv, gRywi LiP 7000 UvKv, fvov e¨q 11000 UvKv, cÖ‡`q †bvUm 16500, cvIbv`vi
2500 UvKv| 31 wW‡m¤^i 2020 Zvwi‡L BKy¨BwUi cwigvY KZ ? [7 K‡jR 2020-2021]
(K) 40,000 (L) 14,000 (M) 10,000 (N) 21,000 D:N
4) 2018 mv‡j XYZ Company-Gi m¤c` nªvm †cj 50,000 UvKv, Ges `vq nªvm †c‡jv 90,000 UvKv| Zvn‡j †Kv¤cvwbi Owner's equity-‡Z Kx
cwieZ©b Avm‡e ? [Rwe 17-18;¸”Q 20-21]
(K) 40,000 UvKv e„w× cv‡e (M) 40,000 UvKv nªvm cv‡e| (M) 1,40,000 UvKv nªvm cv‡e (N) 1,40,000 UvKv e„w× cv‡e | D:K

 66 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó
[ GK`g bZzb †d«m cÖkœ hv ‡Kv‡bv eB †_‡K ûeû Kgb Av‡mwb wKš‘ wVKB †ewmK wbqg/c×wZ †_‡K G‡m‡Q| ûeû cÖkœ Kgb cvIqvi wPš‘v gv_v †_‡K mivB
†d‡jv,wKQz wk‡Lv,PvUzKvwiZv(2/10 c„ôvi bvggvÎ mv‡Rkb) †_‡K `~‡i _vKvi Aby‡iva iBj]
5) X Ltd. –Gi `xN©‡gqv`x FY 21,000 UvKv , bxU ¯’vqx m¤ú` 40,000 UvKv, PjwZ `vq 6,000 UvKv I bxU PjwZ g~jab 5,000 UvKv n‡j gvwjKvbv¯^Z¡ KZ
UvKv ? [ivwe 20-21]
(K) 14,000 (L) 24,000 (M) 25,000 (N) 32,000 D:L
e¨vL¨v I mgvavb: gvwjKvbv¯^Z¡ cwigvY = †gvU m¤ú` - †gvU `vq = 51,000-27,000 = 24,000 UvKv|
Lmov mgvavb
GLv‡b, PjwZ g~jab= PjwZ m¤ú`-PjwZ `vq cÖkœ g‡Z;
∴ PjwZ m¤ú` = PjwZ g~jab+PjwZ `vq †gvU `vq = `xN©‡gqv`x `vq( 21,000)+ PjwZ `vq( 6,000) = 27,000 UvKv|
= 5,000 + 6,000 ‡gvU m¤ú` = ¯’vqx m¤ú` (40,000)+ PjwZ m¤ú` (11,000) = 51,000 UvKv|
= 11,0000 gvwjKvbv¯^Z¡ cwigvY = †gvU m¤ú` - †gvU `vq = 51,000-27,000 = 24,000 UvKv|
6) wjwLZ cÖkœ( D‡jøL¨ ivwe‡Z GLb Avi wjwLZ cÖkœ Kiv nq bv| wm‡jevm cwieZ©b Kiv n‡q‡Q)
e¨vsK Fb 60,000 UvKv; cviw¤¢K gyjab 1,00,000 UvKv; Avq 10,000 UvKv; †eZb cÖ`vb 15,000 UvKv| D‡jøwLZ Z_¨ n‡Z wnmve mgxKib e¨envi K‡i
†gvU m¤úwËi cwigvb wbY©q Ki| [ivwe 19-20]
DËi: †gvU m¤ú` = 1,55,000 UvKv
7) ABC †Kv¤cvwbi 1 Rvbyqvwi 2020 Zvwi‡L m¤cwËi cwigvY wQj 1,00,000 UvKv I `vq wQj 50,000 UvKv Ges 31 wW‡m¤^i 2020 Zvwi‡L 1,30,000
UvKvi m¤cwË I 34,000 UvKvi `vq wQj | ABC †Kv¤cvwb D³ erm‡i gybvdv AR©b K‡i ? [¸”Q 20-21]
(K) 50,000 UvKv (L) 16,000 UvKv (M) 46,000 UvKv (N) 1,46,000 UvKv D:M
8) eQ‡ii ïiæ‡Z ABC †UªWv‡m©i ‡gvU m¤c` wQj 10,00,000 UvKv Ges `vq wQj 5,00,000 UvKv| mviv eQ‡i m¤c` e„w× cvq 2,00,000 UvKv
Ges `vq nªvm cvq 1,50,000 UvKv | D³ eQ‡i Avq 20,00,000 UvKv, e¨q 12,00,000 UvKv Ges D‡Ëvjb 3,00,000 UvKv wQj| eQi †k‡l wbU
m¤c‡`i cwigvY KZ n‡e ? [Xvwe 21-22]
(K) 5,00,000 UvKv (L) 8,50,000 UvKv (M) 13,50,000 UvKv (N) 16,50,000 UvKv D:L
Drm I e¨vL¨v: Accounting M.Tutorial 01 Hours page 05[Abykxj mgm¨v-01 †K gwWdvB Kiv n‡q‡Q]
GLv‡b wbU m¤úwË ej‡Z cÖwZôv‡bi m¤úwËi Dci ïaygvÎ gvwj‡Ki `vwe‡K †evSv‡bv n‡q‡Q| A_¨v©r wbU m¤úwË= wbU gvwjKvbv¯^Z¡|
mgvavb n«vm ev e„w×
A = L + OE OE = A- L = 2,00,000 + 150,000 = 3,50,000
cÖvi‡¤¢; cÖgvY:
10,00,000 = 5,00,000+ 5,00,000 gvwjKvbv¯^Z¡ n«vm/e„w× nq
nªvm/e„w×; (+) AwZwi³ gjab---------- ? /-
2,00,000 = (1,50,000) + 3,50,000 (+) bxU jvf-----------------8,00,000/-
mgvcbx; (-) D‡Ëvjb/ jf¨vsk/bxU ÿwZ (3,00,000)
12,00,000 = 3,50,000 + 8,50,000 = 5,00,000 UvKv
A_¨v©r D‡jøwLZ cÖ‡kœ Z‡_¨i Afve i‡q‡Q| myZivs D³ Avq,e¨q,D‡Ëvjb we‡ePbv Kiv hv‡e bv|
myZivs mwVK DËi: 8,50,000 UvKv| 13,50,000 UvKv DËi nIqv †Kv‡bv Dcvq ‡bB hv wbqg ewn©f~Z !!
9) eQ‡ii ïiy‡Z û`v †Kv¤úvwb wjwg‡U‡Wi †gvU m¤ú` wQj 800000 Ges `vq 5,00,000 UvKv| eQ‡ii g‡a¨ †gvU `vq 1,00,000 UvKv e„w× †c‡q‡Q Ges
BKy¨BwU 70,000 UvKv n«vm †c‡q‡Q| eQi †k‡l †gvU m¤ú‡`i cwigvY KZ ? [7 K‡jR 2020-2021]
(K) 3,00,000UvKv (L) 6,00,000 UvKv (M) 8,30,000 UvKv (N) 10,00,000 UvKv D:M

BDwbU-02
‡jb‡`b we‡kølY [ mvaviY/ gRy` c‡Y¨/ jf¨vsk]
Unit-02 mgvwßi mgq BDwbU †kl Kivi m‡ev©”P mgq-10 wgwbU|
 GKwU cÖwZôv‡bi mKj †jb‡`b wnmve mgxKiY †K †hfv‡e cÖfvweZ ev cwieZ©b Ki‡Z cv‡i| A_ev †jb‡`bmg~‡ni wnmvemgxKi‡Yi cÖfve †hgb
n‡Z cv‡i;
 GKwU m¤úwË e„w× †c‡j;  GKwU m¤úwË n«vm ‡c‡j;
 GKwU m¤úwË n«vm cv‡e| o A_ev , Ab¨ GKwU m¤úwË e„w× cv‡e|
 A_ev , GKwU `vq e„w× cv‡e o A_ev, GKwU `vq n«vm cv‡e |
 A_ev, GKwU gvwjKvbv¯^Z¡ e„w× cv‡e| o A_ev , GKwU gvwjKvbv¯^Z¡ n«vm cv‡e|

 67 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó
 GKwU `vq e„w× †c‡j;  GKwU `vq n«vm †c‡j;
o Ab¨ GKwU `vq n«vm cv‡e|  Ab¨ GKwU `vq e„w× cv‡e&|
o A_ev , GKwU gvwjKvbv¯^Z¡ n«vm cv‡e|  A_ev , GKwU gvwjKvbv¯^Z¡ e„w× cv‡e|
o A_ev , GKwU m¤úwË e„w× cv‡e|  A_ev , GKwU m¤úwË n«vm cv‡e|
 GKwU gvwjKvbv¯^Z¡ e„w× †c‡j;  GKwU gvwjKvbv¯^Z¡ n«vm †c‡j;
 Ab¨ GKwU gvwjKvbv¯^Z¡ n«vm cv‡e| o Ab¨ GKwU gvwjKvbv¯^Z¡ e„w× cv‡e|
 A_ev , GKwU `vq n«vm cv‡e| o A_ev , GKwU `vq e„w× cv‡e|
 A_ev , GKwU m¤úwË e„w× cv‡e| o A_ev , GKwU m¤úwË n«vm cv‡e|
 ‡gvU m¤úwË e„w× †c‡j;  ‡gvU m¤úwË n«vm †c‡j;
o ‡gvU `vq A_ev gvwjKvbv¯^Z¡ Aek¨B e„w× cv‡e|  ‡gvU `vq A_ev gvwjKvbv¯^Z¡ Aek¨B n«vm cv‡e|
A_¨v©r GK cÿ †WweU n‡j Aci cÿ Aek¨B †µwWU n‡e| Abyiƒcfv‡e GK cÿ †µwWU n‡j Aci cÿ Aek¨B †WweU n‡e|
GKwU †jb‡`‡bi gv‡a¨‡g KLbB Dfq cÿ †WweU nq bv | Abyiƒc fv‡e Dfq cÿ KLb †µwWU nq bv|
 Warm up:
‡Kvb Ae¯’vwU †jb`‡b Øviv NU‡Z cv‡i ?
K) m¤ú` n«vm; `vq e„w×  m¤ú` n«vm- Cr. Ges `vq e„w×-Cr. o m¤¢e bq|
L) Avq n«vm; `vq n«vm  Avq n«vm - Dr. Ges `vq n«vm Dr. o m¤¢e bq|
M) e¨q n«vm; `vq n«vm  e¨q n«vm Cr. `vq n«vm Dr. o m¤¢e |
N) m¤ú` e„w×; e¨q e„w×  m¤ú` e„w×-Dr. e¨q e„w×-Dr. o m¤¢e bq|
 wnmve mgxKi‡Y GKB ai‡Yi cÖfve we¯ÍviKvix wKQz †jb‡`‡bi D`vniY:[ cÖ‡kœi Lwb GB PvU© !! †ewmK RvqMv ]
wnmve mgxKi‡Y cÖfve †jb‡`bmg~n Avw_©K Ae¯’vi cwieZ©b
(1) bM‡` ¯’vqx m¤úwË µq
(2) hveZxq AwMÖg e¨q mg~n (AwMÖg wegv wcÖwgqvg cÖ`vb, †eZb cÖ`vb )
(3) ‡`bv`vi ev cÖvc¨ wnmv‡ei wbKU †_‡K Avq| [ivwe 21-22] KvVv‡gvMZ ev ¸YMZ
(4) cÖvc¨ †bvU ev we‡ji g~j¨ Av`vq|
(5) cÖvc¨ wej ev †bv‡Ui g~j¨ cÖZ¨vL¨vZ |
01 m¤úwË e„w× I [Avw_©K weeiYxi †Ri ev
(6) ‡`bv`v‡ii wbKU †_‡K cÖvc¨ †bv‡Ui ¯^xK…wZ|
n«vm DØ„‡Ëi ev †hvMd‡ji
(7) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vZ| †Kvbv cwieZ©b n‡e bv]
(8) ‡h †Kv‡bv cÖvc¨ ev e‡Kqv Avq Av`vq|
(9) weµq‡hvM¨ wmwKDwiwUR µq
(10) bM‡` gwbnvwi (m¤¢vi) µq| (gwbnvwi‡K m¤ú` wnmv‡e wjwce× Ki‡j)
(11) bM‡` cY¨ µq (AweiZ gRy` c×wZi †ÿ‡Î)
(12) mÂqcÎ ev jwMœ µq ev Ab¨ cÖwZôv‡bi †kqvi µq
02 `vq e„w× I n«vm (i) cvIbv`vi‡K 5% my‡` 10,000 UKv g~‡j¨i 60 w`b †gqvw` cÖ‡`q †bv‡Ui
KvVv‡gvMZ ev ¸YMZ
¯^xK…wZ cÖ`vb|
(i) cY¨ D‡Ëvjb
03 gvwjKvbv¯^Z¡ e„w× (ii) gybvdvwenxb weµq KvVv‡gvMZ ev ¸YMZ
I n«vm [Avw_©K weeiYxi †Ri ev
(iii) wbU gybvdv †_‡K †h †Kv‡bv Znwe‡j ¯’vbvšÍi|
(iv) µq ‡diZ Ges weµq ‡diZ| DØ„‡Ëi †hvMd‡ji †Kvbv
(v) ‡kqvi ev‡RqvßKiY| cwieZ©b n‡e bv]
(1) av‡i ¯’vqx m¤ú` µq [Xvwe 2021-2022]
cwigvbMZ ev bxU cwieZ©b
(2) ‡Kv‡bv e¨w³ ev cÖwZôv‡bi wbKU †_‡K FY MÖnY|[ ivwe 18-19]
04 m¤úwË e„w× I [Avw_©K weeiYxi †Ri ev
(3) AwMÖg Avq mg~n
`vq e„w× DØ„‡Ëi ev †hvMvd‡ji
(4) av‡i gwbnvwi(m¤¢vi)µq| ( m¤ú` wnmv‡e we‡ePbv Ki‡j)
cwieZ©b n‡e ]
(5) av‡i c‡Y¨ µq ( AweiZ c×wZi †ÿ‡Î)

 68 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó
m¤úwË n«vm I (i) †h †Kv‡bv ai‡bi `vq cwi‡kva| †hgb: cvIqvbv`vi‡K cwi‡kva, FY ev cwigvbMZ ev bxU cwieZ©b
05 `vq n«vm avi cwi‡kva| [ivwe 18-19] [Avw_©K weeiYxi †Ri ev
(ii) av‡i µxZ c‡Y¨ †diZ (AweiZ gRy` c×wZi †ÿ‡Î) DØ„‡Ëi ev †hvMvd‡ji
cwieZ©b n‡e ]
06 (1) gvwjK KZ…©K e¨emv‡q †h †Kv‡bv wKQz wewb‡qvM ev Avbv‡qvb|
m¤úwË e„w× I
(2) bM‡` c‡Y¨ weµq ev †mev cÖ`vb| cwigvbMZ ev bxU cwieZ©b
gvwjKvbv¯^Z¡ e„w×
(3) av‡i c‡Y¨ weµq ev †mev cÖ`vb|
(4) ‡h †Kv‡bv ai‡bi Avq e‡Kqv nIqv (cÖvc¨ Kwgkb, e‡Kqv my`)|
(i) gvwjK KZ…©K D‡Ëvjb(bM`/cY¨-AweiZ c×wZ)|
m¤úwË n«vm I (ii) bM‡` †mev MÖnY ev †h †Kv‡bv bM` e¨q| cwigvbMZ ev bxU cwieZ©b
07 gvwjKvbv¯^Z¡ n«vm (iii) AePq,Ae‡jvcb I k~b¨xKiY avh©| [Avw_©K weeiYxi †Ri ev
(iv) bM‡` c‡Y¨ µq (Kvjxb c×wZ‡Z)| DØ„‡ Ëi ev †hvMvd‡ji
cwieZ©b n‡e ]
(v) ‡UªRvwi ÷K µq| [ivwe 21-21 ]
`vq e„w× I (1) av‡i c‡Y¨ µq (Kvjxb gRy` c×wZ‡Z)
08 gvwjKvbv¯^Z¡ n«vm (2) av‡i †mev MÖnY KvVv‡gvMZ ev ¸YMZ
(3) ‡h‡Kv‡bv ai‡bi e‡Kqv e¨q|
`vq n«vm I (i) av‡i µxZ c‡Y¨ †diZ (Kvjxb gRy` c×wZ‡Z)|
09 gvwjKvbv¯^Z¡ e„w× (ii) AwMÖg Avq ev AbycvwR©Z Avq DcvwR©Z nIqv| KvVv‡gvMZ ev ¸YMZ
m¤úwË e„w×, (1) †`bv`v‡ii wbKU cÖvc¨ 2,000 UvKvi g‡a¨ 5% bM` evÆvq ev‡` Aewkó
gvwjKvbv¯^Z¡ n«vm UvKv Av`vq|
10 Ges m¤ú` n«vm (2) eBg~‡j¨i †P‡q Kg g~‡j¨ m¤úwË weµq| ‡hgb: AvmevecÎ weµq Kiv cwigvbMZ ev bxU cwieZ©b
n‡jv 100,000 UvKv , hvi µqg~j¨ wQj 200,000 UvKv Ges cyÄxf~Z
AePq 90,000 UvKv|
11 m¤úwË e„w× , (i) e&Bg~‡j¨i †P‡q †ewk g~‡j¨ m¤úwË weµq| ‡hgb: AvmevecÎ weµq Kiv
m¤úwË n«vm Ges n‡jv 130,000 UvKv , hvi µqg~j¨ wQj 200,000 UvKv Ges cyÄxf~Z cwigvbMZ ev bxU cwieZ©b
gvwjKvbv¯^Z¡ e„w× AePq 90,000 UvKv|
GB Pv‡U©i evwn‡i wnmveweÁv‡b Avi †Kv‡bv †jb‡`b †bB| myZivs GB PvU© †_‡K A‡bK cÖkœ •Zwi Kiv m¤¢e| Avi G Rb¨ Avwg GB PvU©
†_‡K 100% cÖkœ Kgb Avmvi wbðqZv w`‡q _vwK|
cÖ‡kœi aiY †hgb nq:
 wnmvemgxKi‡Yi cÖfve//we‡kølY [ m¤ú`// `vq// gvwjKvbv¯^Z¡ e„w×-n«vm ] ****
 Rv‡e`v I LwZqvb *
 Avw_©K weeiYxi ‡hvMdj ev DØ„Ë ev †Ri cwieZ©b nq wK bv| **
BDwbU wfwËK Kgb cÖvß weMZ eQ‡ii cÖkœ mg~n:
1. †Kvb NUbv KvVv‡gv‡Z cwieZ©b m„wó K‡i ? [ivwe 21-22]
K bM` e„w× Ges BKz¨BwU e„w× L bM` n«vm I BKz¨BwU n«vm M bM` e„w× Ges wewea †`bv`vi n«vm N bM` I wewea cvIbv`vi n«vm D:M
2. hLb GKwU †Kv¤úvbx †UªRix †kqvi µq K‡i ZLb Kx N‡U ? [ivwe 21-22]
K m¤ú` I gvwjKvbv ¯^Z¡ DfqB e„w× cvq L m¤ú` n«vm cvq
M m¤ú` I gvwjKvbv ¯^Z¡ DfqB n«vm cvq N gvwjKvbv ¯^Z¡ n«vm cvq D:M
3. av‡i Awdm miÄvgvw` µq Ki‡j †µwWU Ki‡Z n‡e ? [ivwe 20-21]
(K) Awdm miÄvgvw` (L) bM` (M) cÖ‡`q wnmve (N) miÄgvw`i e¨q D:M
4. Ôe‡Kqv †eZbÕ cwi‡kva Kiv n‡j wnmve mgxKi‡Y Gi cÖfve Kx ? [¸”Q 21-22]
K m¤úwË I `vq evo‡e L m¤úwË I `vq Kg‡e M m¤úwË Kg‡e I `vq evo‡e Nm¤úwË I gvwjKvbv¯^Z¡ Kg‡e D:L
5. wb‡Pi †Kvb †jb‡`bwU Ki‡j †Kv¤cvwbi ‡gvU m¤cwË 15,000 UvKv e„w× cv‡e ? [Xvwe 21-22]
K bM` 15,000 UvKvi `vq cwi‡kva Kiv n‡j| L bM` 15,000 UvKvq GKwU Mvwo µq Kiv n‡j D:M
M av‡i 15,000 UvKvq AvmevecÎ µq Kiv n‡j| N †`bv`v‡ii KvQ †_‡K 15,000 UvKv Av`vq Kiv n‡j
6. Avwjd †Kv¤cvwb 10,000 UvKvi Awdm AvmevecÎ ¯^í‡gqvw` A½xKvicÎ Bm¨yi gva¨‡g µq K‡i‡Q| mgxKi‡Y Kx cÖfve co‡e ? [Xvwe 20-21]
K m¤c` e„w× I `vq nvm L m¤c` nvm I `vq e„w× M m¤c` I `vq DfqB e„w× N m¤c` I `vq DfqB nªvm D:M

 69 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó
[AmsL¨ bZzb cÖkœ BDwbU-2/3 †_‡K •Zwi Kiv m¤¢e !! ïaygvÎ aviYv I cÖgvY †`Iqvi Rb¨ Dc‡iv³ gvÎ 2 eQ‡ii cÖkœ ms‡hvRb Kiv n‡q‡Q| weMZ
eQ‡ii Av‡ivI A‡bK cÖkœ cÖvKwUKm Ki‡Z ‡Zvgv‡`i Aek¨B Accounting World Gi mnvqZv wb‡Z n‡e| wnmveweÁv‡bi Rb¨ gvÎ Avgvi
†jLv 2wU eB (World+ Tutorial) AbymiY K‡iv| wØZxq †Kv‡bv eB/‡jKPvi kx‡Ui cÖ‡qvRb n‡e| K_v w`w”Q !!]|

BDwbU-03
gRy` cY¨ I jf¨vsk msµvšÍ †jb‡`b mg~n
gRy` cY¨ msµvšÍ †jb‡`b→ 10 wgwbU
Unit-03 mgvwßi mgq
jf¨vsk msµvšÍ †jb‡`b → 15 wgwbU
 ïaygvÎ µq I weµq mswkøó ‡jb‡`b ¸‡jvi †ÿ‡Î gyR` c‡Y¨i wnmve-e¨e¯’vi cÖfve i‡q‡Q| wb‡¤œ KvjvwšÍK I AweiZ gRy` c×wZ‡Z mswkøó
cÖfve we¯ÍviKvix †jb‡`b¸‡jv we‡kølY Kiv nq|
1| KvjvwšÍK ev ch©ve„Ë c×wZ 2| wbZ¨ ev AweiZ ev avivevwnK c×wZ
mswkøó †jb‡`b (Periodic Inventory System) (Perpetual Inventory System)
1| av‡i ev µq wnmve ‡W: gRy` cY¨ wnmve †W:
evKx‡Z cY¨ µq Rv‡e`v wewea cvIbv`vi wnmve †µ: wewea cvIbv`vi wnmve †µ:
mgxKiY cÖfve e¨q e„w×→OE n«vmI L e„w× A e„w× I L e„w×
Avw_©K Ae¯’vi
KvVv‡gvMZ cwigvYMZ
cwieZ©b
2| av‡i µxZ wewea cvIbv`vi wnmve †W: wewea cvIbv`vi wnmve †W:
Rv‡e`v
cY¨ †diZ µq †diZ wnmve ‡µ: gRy` cY¨ wnmve †µ:
mgxKiY cÖfve e¨q n«vm→OE e„w×I L n«vm A n«vm I L n«vm
Avw_©K Ae¯’vi
cwieZ©b KvVv‡gvMZ ev ¸YMZ cwigvYMZ
3| cvIbv`vi‡K wewea cvIbv`vi wnmve †W: wewea cvIbv`vi wnmve †W:
bM` evÆvq Rv‡e`v bM`vb wnmve †µ: bM`vb wnmve †µ:
m¤ú~Y© ‡`bv µq evÆv wnmve †µ: gRy` cY¨ wnmve †µ:
cwi‡kva e¨q n«vm→OE e„w×Ges
mgxKiY cÖfve L n«vmI A n«vm
L I A n«vm
Avw_©K Ae¯’vi
cwigvYMZ cwigvYMZ
cwieZ©b
weµqg~‡j¨i Rb¨
4| av‡i cY¨ wewea †`bv`vi wnmve ‡W: wewea †`bv`vi wnmve ‡W:
weµq Kiv n‡j Rv‡e`v weµq wnmve †µ: weµq wnmve †µ:
(µqg~j¨ †`Iqv µqg~‡j¨i Rb¨
_vK‡e) µqg~‡j¨i Rb¨ ‡Kvb Rv‡e`vi cÖ‡qvRb †bB weµxZ c‡Y¨i e¨q wnmve †W:
gRy` cY¨ wnmve †µ:
A e„w× A e„w× I Avq e„w&×→OE e„w×
mgxKiY cÖfve
Avq e„w&×→OE e„w× e¨q e„w×→OE n«vmI A n«vm
Avw_©K Ae¯’vi
cwigvYMZ cwigvYMZ
cwieZ©b
5| wewea bM`vb wnmve †W: bM`vb wnmve †W:
‡`bv`v‡ii wbKU Rv‡e`v weµq evÆv wnmve †W: weµq evÆv wnmve †W:
†_‡K bM` evÆvq wewea †`bv`vi wnmve †µ: wewea †`bv`vi wnmve †µ:
m¤ú©~Y g~j¨ A e„w× I n«vm A e„w× I n«vm
mgxKiY cÖfve
Av`vq Kiv n‡j e¨q e„w×→OE n«vm e¨q e„w×→OE n«vm
Avw_©K Ae¯’vi
cwieZ©b cwigvYMZ cwigvYMZ

 70 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó
 ‡Kv¤úvwb msMV‡bi wewfbœ ai‡bi ‡jb‡`b I Zv‡`i wnmve mgxKvi‡Yi Dci cÖfvet [ivwe 21-22]
mswkøó †jb‡`b ‡g․wjK cÖfve mgxKiY cÖfve Avw_©K Ae¯’vi Rv‡e`v
cwieZ©b
1| bM` jf¨vsk msiwÿZ Avq bvgK †kqvi‡nvìv-‡`i ¯^Z¡ jf¨vsk wnmve- ‡W:
†NvlYv Kiv nj n«vm Ges cÖ`‡q jf¨vsk bvgK `vq e„w× L e„w× I OE KvVv‡gvMZ cÖ‡`q jf¨vsk wnmve- ‡µ:
n«vm
2| c~‡e© †NvwlZ bM` cÖ‡`q jf¨vsk bvgK `vq n«vm Ges e¨vsK cÖ‡`q jf¨vsk wnmve- †W:
jf¨vsk cwi‡kva Kiv Rgv bvgK m¤úwË n«vm| A n«vm I L n«vm cwigvYMZ e¨vsK wnmve- †µ:
nj
3| bM` jf¨vsk cÖ`vb msiwÿZ Avq bvgK †kqvi‡nvìv-‡`i ¯^Z¡ jf¨vsk wnmve- †W:
Kiv nj n«vm Ges e¨vsK Rgv bvgK m¤úwZ n«vm OE n«vm I A cwigvYMZ e¨vsK wnmve- †µ:
n«vm
4| ‡kqvi/ ÷K msiwÿZ Avq bvgK †kqvi‡nvìv‡`i ¯^Z¡ jf¨vsk wnmve - †W:
jf¨vsk †NvlYv Kiv n«vm Ges †kqvi g~ja‡bi Rb¨ OE n«vm I e„w× KvVv‡gvMZ weZiY‡hvM¨ mvaviY †kqvi
nj(jf¨vsk eve` ‡kqvi‡nvìvi‡`i ¯^Z¡ e„w×[ivwe 21-22] wnmve- ‡µ:
†evbvm †kqvi Bmy¨ Kiv A_ev mvaviY †kqvi wnmve- ‡µ:
nj/ †evbvm †kqvi
Bmyy¨ Kiv nj )
5| AwaKvi †kqvi e¨vsK Rgv eve` m¤úwË e„w× Ges †kqvi A e„w× I OE cwigvYMZ e¨vsK wnmve-‡W:
Bmy¨ Kiv nj g~jab eve` †kqvi‡nvìvi-‡`i ¯^Z¡ e„w× e„w× mvaviY †kqvi wnmve-‡µ:
6| wbU gybvdv †_‡K msiwÿZ Avq bvgK †kqvi -‡nvìv‡`i msiwÿZ Avq wnmve-‡W:
‡h †Kvb mwÂwZ wnmv‡e ¯^Z¡ n«vm Ges mwÂwZ ev wiRvf© dvÛ eve` OE n«vm I e„w× KvVv‡gvMZ mswkøó mwÂwZ ev dvÛ wnmve-
¯’vbvšÍi Kiv n‡j †kqvi-‡nvìv‡`i ¯^Z¡ e„w× ‡µ:
Ab¨vb¨ ¸iæZ¡c~Y© †jb‡`b I wnmve mgxKi‡YicÖfve
1| c~Y© cwi‡kvwaZ e¨vsK Rgv eve` m¤ú` e„w× Ges †kqvi A e„w× I OE e¨vsK wnmve- ‡W:
wn‡m‡e †kqvi Bm¨y g~jab eve` †kqvi‡nvìvi‡`i ¯^Z¡ e„w× e„w× cwigvYMZ mvaviY †kqvi g~jab wnmve- ‡µ
Kiv nj/ †kqvi Bmy¨
Kiv nj
2| eÛ (FYcÎ) Bmy¨ e¨vsK Rgv eve` m¤úwË e„w× Ges cÖ‡`q A e„w× I L e„w× e¨vsK wnmve- ‡W:
cwigvYMZ
Kiv nj eÛ ev FY eve` `vq e„w× FYcÎ wnmve- ‡µ:
3| FYcÎ cwi‡kv‡ai FY bvgK `vq n«vm Ges †kqvi g~ja‡bi L n«vm I OE FYcÎ wnmve- ‡W:
Rb¨ †kqvi Bmy¨ Kiv Rb¨ ‡kqvi‡nvìvi‡`i ¯^Z¡ e„w× e„w× KvVv‡gvMZ mvaviY †kqvi g~jab wnmve- ‡µ
nj
4| †UªRvwi ÷K µq wecixZ ‡kqvi‡nvìv‡`i ¯^Z¡ e„w× cv‡e OE n«vm I A ‡UªRvwi ÷K wnmve- ‡W:
Kiv nj d‡j †kqvi†nvìv‡`i ¯^Z¡ n«vm Ges e¨vsK n«vm cwigvYMZ e¨vsK wnmve- ‡µ:
Rgv bvgK m¤úwË n«vm cv‡e
5| f~wgi µq K‡i f~wg bvgK m¤ú` e„w× Ges †kqvi g~jab A e„w× I OE f~wg wnmve- ‡W:
†kqvi Bmy¨ Kiv nj bvg ‡kqvi‡nvìv‡`i ¯^Z¡ e„w×| e„w× cwigvYMZ ‡kqvi g~jab wnmve- ‡µ:
6|Ab¨ cÖwZôv‡bi jf¨vs‡ki UvKv e¨vs‡K cvIqv hvq d‡j A e„w× I OE e¨vsK wnmve- ‡W:
†kqv‡i µq ev e¨vsK bvgK m¤ú` e„w× Ges jf¨vsk e„w× cwigvYMZ ‡kqvi g~jab wnmve - ‡µ:
wewb‡qv‡Mi d‡j bvgK Avq e„w×i d‡j ‡kqvi‡nvìvi ¯^Z¡
jf¨vsk cÖvwß e„w×
BDwbU wfwËK Kgb cÖvß weMZ eQ‡ii cÖkœ mg~n:
1. †evbvm †kqvi Bmy¨ Kiv n‡jv wb‡Pi †KvbwU NU‡e ? [ivwe 21-22]
K gvwjKvbv ¯^Z¡ e„w× cv‡e L gvwjKvbv ¯^Z¡ n«vm cv‡e M †kqv‡ii msL¨v AcwiewZ©Z _vK‡e N gvwjKvbv ¯^Z¡ AcwiewZ©Z _vK‡e D:N
2. †evbvm †kqvi Bmy¨ Kiv n‡j- [¸”Q 21-22]
K gvwjKvbv¯^Z¡ n«vm cv‡e L gvwjKvbv¯^Z¡ AcwiewZ©Z _vK‡e M m¤ú` e„w× cv‡e NgvwjKvbv¯^Z¡ e„w× cv‡e D:L

 71 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó

Time:15 Minutes MathTutorial Test-01 Marks: 25

1. KvjvwšÍZ gRy` c×wZ e¨envi K‡i Ggb cY¨ µq weµqKvix cÖwZôv‡bi 11. †kqvi ev‡Rqvß Kiv n‡j-
†iIqvwg‡j †Kvb wnmvewU cvIq v hv‡e ? [Xvwe: 11-12; ewe: 15-16] K wewjK…Z g~jab n«vm cv‡e L Bmy¨K…Z g~jab n«vm cv‡e
K weµq evUªv wnmve L µq wnmve M GKwU g~jab RvZxq ÿwZ N K+L
M weµxZ c‡Y¨i e¨q wnmve& N AvšÍtcwienb LiP wnmve 12. ‡evbvm †kqvi Bmy¨ Kiv n‡j wb‡Pi †KvbwU NU‡e ? [Xvwe: 16-17]
2. AweiZ gRy` c×wZ‡Z µxZ cY¨ †diZ w`‡j wb‡¤œi †Kvb wnmvewU †µwWU K gvwjKvbv¯^Z¡ e„w× cv‡e L gvwjKvbv¯^Z¡ n«vm cv‡e
Ki‡Z nq ? [ivwe: 18-19] M gvwjKvbv¯^Z¡ AcwiewZ©Z _vK‡e N m¤ú` e„w× cv‡e
K cÖ‡`q wnmve L gRy` cY¨ O m¤ú` n«vm cv‡e
M µq †diZ NcY¨ µq 13. ‡gvU m¤úwË nªvm Gi KviY-[Xvwe: 13-14,Pwe: 15-16 ewe: 15-16]
3. wg_¨v wb‡`©k K‡i †KvbwU ? K ÷K jf¨vsk L ÷K wefvRb
K bM` jf¨vs‡ki ‡NvlYv w¯’wZc‡Îi ‡hvMdj cwieZ©b K‡i bv M bM` jf¨vsk N m¤úwË µq
L av‡i †mev cÖ`vb Kiv n‡j dv‡g© ‡gvU m¤ú` ev‡o 14. 5,0000 UvKv bM` jf¨vsk †NvlYv Kiv n‡j; wnmve mgxKi‡Y Kx cÖfve
M ‡evbvm †kqvi ‡NvlYv Kiv n‡j w¯’wZc‡Îi †hvMdj cwiewZ© nq co‡e ? [Bwe: 18-19]
N av‡i †mev MÖnY Kiv n‡j ÷K‡nvìvi‡`i `vex K‡g K gvwjKvbv¯^Z¡ n«vm I e„w× L gvwjKvbv¯^Z¡ n«vm I `vq e„w×
4. AvKvk wjwg‡UWÕ Gi eQi †k‡l g~jab I m¤úwËi cwigvY h_vµ‡g 1320 M `vq n«vm I m¤ú` n«vm N gvwjKvbv¯^Z¡ e„w× I nvªm
Ges 1730 UvKv| eQ‡ii ïiæ‡Z m¤úwË I `v‡qi cwigvb h_vµ‡g 1500 15. ‡kqvi wewµi gv‡a¨‡g Kviev‡ii Ñ[ivwe: 08-09; 05-06]
I 730 UvKv n‡j, mviv eQ‡i `v‡qi Kx cwieZ©b n‡e ? K jf¨vsk e„w× cvq L `vq e„w× cvq
K 410 UvKv e„w× L 320 UvKv e„w× M 730 UvKv n«vm N 320 UvKv n«vm M g~jab e„w× cvq N †Kv‡bvwUB bq|
5. ‡Kv¤úvwbi 1,00,000 UvKv FY cwi‡kv‡ai Rb¨ †kqvi Bmy¨ Kij| G‡Z 16. ‡NvwlZ bM` jf¨vsk wjwce× Kivi w`b wnmve mgxKi‡Y Kx cÖfve c‡o ?
wnmve mgxKi‡Y wK cÖfve co‡e ? K`vq e„w× I gvwjKvbv ¯^Z¡ nªvm L `vq e„w× I nªvm
K m¤ú` I gvwjKvbv¯^Z¡ e„w× L m¤ú` I `vq e„w× Mm¤úwË nªvm I `vq nªvm N m¤úwË nªvm I gvwjKvbv ¯^Z¡ nªvm
M gvwjKvbv¯^Z¡ e„w× I `vq e„w× N gvwjKvbv¯^Z¡ e„w× I `vq n«vm O'‡Kv‡bv cÖfve c‡o bv|
6. óK jf¨vsk Ges óK wefvRb DfqB: 17. Ab¨ †Kv¤úvwbi †kqvi µq Kiv n‡j:
K RgvKzZ gybvdv e„w× K‡i L cwi‡kvwaZ g~jab e„w× K‡i K m¤úwË I `vq e„w× cvq L `vq e„w× I gvwjKvbv ¯^Z¡ nªvm cvq
M we`¨gvb †kqvi msL¨v e„w× K‡i N †kqvi cÖwZ ewn: g~j¨ e„w× K‡i M m¤úwË e„w× I `vq nªvm cvq N m¤úwË e„w× I nªvm cvq
7. c~e© ‡NvwlZ bM` jf¨vsk cÖ`vb Kiv n‡j t 18. wb‡Pi ‡jb‡`‡bi †KvbwU DØ„Ëc‡Îi mvgwóK cÖfvweZ Ki‡e bv ? [Xvwe: 18-
K S.E e„w× I nªvm L A nªvm I L nªvm 19, 98-99,94-95]
M L e„w× I A nªvm N S.E e„w× I A nªvm K gwjK KZ…©K 8,000 UvKv D‡Ëvjb
8. wbU gybvdv n‡Z mvaviY mwÂwZ‡Z ¯’vbvšÍi Kiv n‡j wnmve mgxKi‡Y Kx L 3,000 UvKv UvKvi e‡Kqv LiP cwi‡kva Kiv
cÖfve c‡o ? M ‡`bv`v‡ii KvQ †_‡K 4,000 UvKv Av`vq Kiv
K †kqvinv‡ìvi‡`i ¯^Z¡ e„w× I nªvm cvq N av‡i 500 UvKvi `ª‡e¨ µq Kiv nj
L †kqvinv‡ìvi‡`i ¯^Z¡ nªvm I m¤c` nªvm 19. wb‡¤œi †Kvb ‡jb‡`bwUi d‡j †Kv¤úvwbi †gvU m¤úwË 20,000 UvKv e„w×
M †kqvinv‡ìvi‡`i ¯^Z¡ e„w× I m¤c` nªvm cv‡e ? [Xvwe: 01-02]
N `vq e„w× I m¤c` nªvm K bM` 20,000 UvKvq GKwU Mvwo µq Kiv n‡jv
9. wb‡Pi †KvbwU †jb‡`‡bi hyMcr djvdj bq ? [Pwe: 07-08] L av‡i 20,000 UvKvi AvmevecÎ µq Kiv n‡jv
K `vq e„w× I m¤úwË e„w× L `vq n«vm I m¤úwË n«vm M ‡`bv`v‡ii KvQ †_‡K 20,0000 UvKv Av`vq Kiv n‡jv
M GKwU `vq n«vm I GKwU m¤úwË e„w× N bM‡` 20,000 UvKvi `vq cwi‡kva Kiv n‡jv
N GKwU m¤úwË n«vm I Ab¨ GKwU m¤úwË e„w× 20. wb‡gœi †Kvb †jb‡`bwU DØ„Ëc‡Îi †gvU †hvMdj‡K cÖfvweZ Ki‡e bv ?
10. Avw_©K eQ‡ii ïiæ‡Z wgm Avmgv AvKe‡ii m¤ú` I BKz¨wwUi cwigvY K av‡i 1500 UvKvi `ªe¨ µq
h_vµ‡g 1992 Ges 986 UvKv| D³ eQ‡i BKz¨BwU †e‡o‡Q 194 UvKv L 5000 UvKvi cÖ‡`q wej cwi‡kva Kiv
Ges m¤úwË K‡g‡Q 38 UvKv| Z‡e eQi †k‡l `v‡qi cwigvY KZ n‡e ? M †`bv`v‡ii KvQ †_‡K Av`vq 10,000 UvKv
K 1180 UvKv L 774 UvKv M 1954 UvKv N 232 UvKv N gvwjK KZ©„K D‡Ëvjb 4,000 UvKv
m‡ev©”P cÖvß b¤^i : .............. cÖvß b¤^i:-................mwVK DËit .........................fzj DËit........................`vMv‡bv nqwbt............
1 KLMN 5 KLMN 9 KLMN 13 KLMN 17 KLMN
2 KLMN 6 KLMN 10 KLMN 14 KLMN 18 KLMN
3 KLMN 7 KLMN 11 KLMN 15 KLMN 19 KLMN
4 KLMN 8 KLMN 12 KLMN 16 KLMN 20 KLMN
[cixÿv †`Iqvi mgq DËi ¸‡jv †X‡K iv‡Lv Ges wbav©wiZ mg‡q cixÿv †kl K‡i,DËi ¸‡jv wgwj‡q bvI]
1-M 2-L 3-M 4-N 5-N 6-M 7-L 8-K 9-M 10-L 11-N 12-M 13-M 14-L 15-M 16-O 17-N 18-M 19-L 20-M

 72 
“24 Hours Accounting Tutorial  ïaygvÎ wnmveweÁvb (100%) kU© mv‡Rkb  Math Tutorial No: 01Ó

‡kl gyn~‡Z© gvÎ 100 †c‡R wnmveweÁvb †miv cÖ¯‘wZi Rb¨ we‡kl mnvwqKv 24 Hours Accounting Tutorial !!
24 Hours ‡K cybivq 12 Hours Z¡Ëxq Ges 12 Hours MvwYwZK mgm¨vq Avjv`v fv‡e fvM Kiv i‡q‡Q |

MvwYwZK mgm¨vi ¸iæZ¡c~Y© GKwU UwcKm Õwnmve mgxKiYÕ

GB wcwWGd wU g~j¨ eB‡qi MvwYwZK As‡ki 1 Hours wUDUwiqvj \
mv‡Rkb I †kl gyn~‡Z©i cÖ¯‘wZi Rb¨ mgq Kg K‡i wbav©iY Kiv n‡q‡Q| †Kbbv wkÿv_x©iv 4 gvm a‡i GB UwcKm ¸‡jvi Dci cÖ¯‘wZ wb‡q _v‡K \
Z‡e n¨vu !! cÖ_g Ae¯’vq wظY mgq a‡i cÖ¯‘wZ bvI \ Ab¨_vq mgq wbqš¿Y Ki‡Z cvi‡e bv|

bZzb ms¯‹i‡Y mKj UwcKm Gi e¨vL¨v,,,wUDUwiqvj wfwËK cixÿv,,, 1 nvRvi Uc •b‡ewËK ms‡hvRb Kiv n‡q‡Q !!

gvÎ 100 †cR †_‡K m‡ev©”P msL¨K(80%+) cÖkœ Kgb _vK‡e !! wbwðZ !!
wKš‘ †ewmK gReyZ e¨wZZ Avgvi M‡elYv agx© e¨wZµg Z_¨/MvwYwZK cÖkœ ¸‡jv `ye©j wkÿv_x©‡`i eyS‡Z GKUz mgm¨v n‡e|
ZvB;
c~Y©v½ wnmveweÁvb cÖ¯‘wZi Rb¨ Rvbyqvwi gv‡mi 1g mßv‡n Avgv‡`i
Accounting World
eBwU cÖKvwkZ n‡e !!
g~j †cR 550+ wU; g~j¨ 450 UvKv|

24 Hours Accounting Tutorial

Gi ‡gvU †cR msL¨v 250 wU(G eQi 50 †cR e„w× Kiv n‡q‡Q); bxU g~j¨ 230 UvKv|
g~j †cR 100 wU + g‡Wj †U÷ †cR 30 + Uc ‣b‡ewËK †cR 50 wU + m~Pbv †cR 20 wU+ cÖwZ wUDUwiqvj cixÿv †cR 50 wU
Avgvi eB‡qi cÖ‡Z¨KwU c„óv n‡Z ‡Zvgiv wkÿv_x©‡`i DcK…Z n‡e !! Bbkv-Avjøv&n \

Avgv‡`i mKj eB
Rvbyqvwi gv‡mi 1g mßv‡n cÖKvwkZ n‡e Bbkv-Avjøv&n !!

wcÖ-AW©vi Pj‡Q.......
Avgv‡`i eB ¸‡jv wcÖ-AW©vi Ki‡Z cvkvcvwk we¯ÍvwiZ Rvb‡Z mivmwi †jL‡Ki mv‡_ †hvMv‡hvM Kiæb:
01788-171976

Avgv‡`i AbjvBb I AdjvBb

wek¦we`¨vjq fwZ© cÖ¯‘wZ I GBP.Gm.wm dvBbvj cÖ¯‘wZ 2023 e¨v‡P
fwZ© Pj‡Q.......01788-171976

eB m¤ú©‡K AwZwi³ K_v bv e‡j,ïaygvÎ G‡Zv UzKz wbwðqZv w`w”Q !!!

Óg~j¨ †di‡Zi wbðqZvÓ
eB ¸‡jv fv‡jv bv jvM‡j A_ev Ab¨‡`i †_‡K †miv mnvwqKv wn‡m‡e GKRb wkÿv_x© wn‡m‡e Zzwg g‡b bv Ki‡j mivmwi †jL‡Ki
m‡½i K_v e‡j g~j¨ †diZ wb‡Z cvi‡e|

[Kgvm© Iqv‡ì©i mKj eB‡qi bxU gybvdvi Dci 5% e„wË dvÛ avh© Kiv nq]
Avgv‡`i mvg_©¨ mxgve× !! Avkv KiwQ Lye kxNªB Avgv‡`i Kvh©µg we¯Ívi jvf Ki‡e !

 73 