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মাধ্যমিক পরীক্ষা শেষ!!যদি মনে করো আগামী দিনে সাফল্যের চাবি কাঠি হিসেবে তুমি কমার্স কে বেছে নিতে চাও আর একদম সম্পুর্ন বিন...
16/04/2023

মাধ্যমিক পরীক্ষা শেষ!!
যদি মনে করো আগামী দিনে সাফল্যের চাবি কাঠি হিসেবে তুমি কমার্স কে বেছে নিতে চাও আর একদম সম্পুর্ন বিনামূল্যে কুড়ি বছরের অভিজ্ঞতা সম্পর্ণ অভিজ্ঞ শিক্ষক দ্বারা পরিচালিত ICBS এর OFF LINE demo ক্লাসের মাধ্যমে কমার্স স্ট্রিম সম্পর্কে একটা সম্যক ধারণা পেতে চাও, তা হলে দেরি না করে আজই একদম FREE তে join করো আমাদের demo ক্লাসে।তোমার যাবতীয় প্রশ্নের উত্তর দেবার জন্য রয়েছেন আমাদের বিশেষজ্ঞ ফ্যাকাল্টি প্যানেল। নিজের চোখে পার্থক্য টা উপলব্ধি করে যাও।

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9903891486 এই নম্বরে।

03/08/2018

Dear students, welcome to our Accounts classes. Please join with me.
Fundamentals!!

(Q1)What is an Event ?

Ans:)Something that happens is termed as Event or in other words , simply an occurence is known as Event.

(Q2) What is a transaction?

Ans:) Transactions are also Events but in order to become a transaction it must fulfill two criteria :-

a)To give and to take

b) Change in financial position.

For eg. If someone purchases a pen for Rs.10 from a stationary shop , then from the point of view of the shopkeeper he gives the person a pen and takes the money from him and vice versa for the person.

**( It is to be noted ALL TRANSACTIONS ARE EVENTS BUT ALL EVENTS ARE NOT TRANSACTIONS.)
(Q3) What are the types of Transactions?

Ans:)There are three types of Transactions. These are :-) a) Cash transaction.
b) Credit transaction.
c) Paper transaction.

✳CASH TRANSACTION :-) A cash transaction is an immidiate exchange of cash for the purchase of an item.

✳CREDIT TRANSACTION :-) If the value of transaction is not met in cash immidiately , but it is to be payed at future date/dates then it is called credit transaction.

**PAPER TRANSACTION IS TO BE DISCUSSED LATER.

◼◼RULES FOR DETERMINING WHETHER THE TRANSACTION IS CASH OR CREDIT:-)

1) If the transaction include the term "in cash" or "for cash" then the transaction is definitely a CASH TRANSACTION.Here in the transaction the NAME OF THE PARTY may or may not be given

Eg: i) sale of goods 'in cash ' Rs.500

ii)purchased goods from Hari 'for cash' Rs.100

2)If the transaction include the term "on credit" then the transaction must be considered as a CREDIT TRANSACTION. Here also the the NAME OF THE PARTY MAY OR MAY NOT BE GIVEN.

Eg: i) sold goods 'on credit' Rs.5000

ii)Purchased goods from Ram 'on credit' Rs.100

3)If the transaction include the term only the NAME OF PARTY then the transaction must be considered as a CREDIT TRANSACTION .

Eg: i) sold goods to 'Ram' Rs. 500

4) If the transaction include no IN CASH, NO FOR CASH, NO ON CREDIT, NO NAME OF PARTY i.e. NOTHING then the transaction must be considered as a CASH TRANSACTION.

Eg: i) sold goods Rs.150

ii) purchased goods Rs.250

5) If the transaction include the term "paid" or "received" then the transaction must be considered as a CASH TRANSACTION.

Eg: i)paid salary Rs.50,000

ii) recieved interest Rs.2000

6) All the BANK and CHEQUE transactions are CASH TRANSACTION.

◼◼RULES FOR CHOICE OF ACCOUNTS◼◼

To choice a particular account we have to go through with the following questions sequentially / chronologically. If any answer comes as goods then we have to ignore that question and go to next question.First two appropiate answers will be our respective account.After finding appropriate answers it is not required to go to other questions.

The questions are as follows:-)

(a) What comes in?

(b) What goes out?

(c) For what expenses & losses incurred?

(d) For what income & profit made?

(e) Who gives me?

(f) Who takes from me?

Address

Rahara. Khardaha
Bhangar
7000118

Telephone

+919903891486

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