Department of Management

National University
Fatikchhari Government college (NU:4341)

Group Presentation On Tabular Analysis

Subject: Accounting

Submitted By
Submitted To Group ‘E’
Sanjida Afrin- 33
Mr. Akramul Haque
Yeasmin Nishat Jahan Amrin- 133
Head of Department, Management Mohammad Shahen Uddin- 26
Mohammad Rakibul Islam- 81
Fatickchhari Government College Sanjia Tabassum- 64
Antu Kumar Nath- 39

Date: 19.09.24
 1. wnmve mgxKiY (Accounting Equation)
‡jb‡`‡bi ‰`Z¯^Ëvi Ici wfwË K‡i AvaywbK wnmveweÁvbxiv cÖwZôv‡bi m¤úwË I
`v‡qi mgZv weavbmsµvšÍ †h MvwYwZK m~Î D™¢veb K‡i‡Qb, Zv‡K wnmve mgxKiY
e‡j| GB mgxKi‡Yi g~j K_v n‡jv, †Kv‡bv cÖwZôv‡bi GKwU wbw`©ó mg‡qi †gvU
m¤ú‡`i cwigvY, gvwjKvbv ¯^Z¡ I ewn`©v‡qi mgvb n‡e|
2. wnmve mgxKi‡Yi Dcv`vbmgyn
wnmve mgxKi‡Yi g~j Dcv`vbmgyn n‡jv m¤úwË, `vq I gvwjKvbv ¯^Z¡|

m¤úwË (Assets)
m¤ú` ej‡Z Kviev‡ii gybvdv AR©‡bi Kv‡R e¨envi‡hvM¨ Ges UvKvq g~j¨vqb‡hvM¨
A_©‰bwZK e¯‘ ev †mevi mgwó‡K eySvq|
m¤ú‡`i cÖKvi‡f` wb¤œiæc:
1. ev¯Íe m¤ú`: ˆ`bw›`b Rxe‡b Z¡wiZfv‡e wPnœ‡hvM¨ Ges ˆ`wnK Aeqe mg„×
e¯‘B n‡jv ev¯Íe m¤ú` ev ¯úk©‡hvM¨ m¤ú`|
2. fwel¨‡Z cÖvc¨ UvKv MÖn‡Yi AwaKvi: LwiÏvi ev Kg©Pvixi wbKU n‡Z eZ©gv‡b
ev fwel¨‡Z UvKv cvIqvi AwaKvi|
3. fwel¨‡Z †mev MÖn‡Yi AwaKvi: wewfbœ RbwnZKi ms¯’v A_ev wegv
†Kv¤úvwb‡K BwZc~‡e© cÖ`Ë AwMÖg UvKvi wewbg‡q `vwe‡hvM¨ †mev cvIqvi
AwaKvi|
4. A`„k¨ m¤ú`: ‡h me Aev¯Íe m¤ú` n‡Z fwel¨‡Z c‡ivÿfv‡e DcKvi cvIqvi
Avkv Kiv hvq, Gme A`„k¨ m¤ú`|
5. KvíwbK ev fyqv/K…wÎg m¤ú`: ev¯Í‡e †h m¤ú`¸‡jvi †Kv‡bv evRvig~j¨ †bB ev
Av`vq‡hvM¨ g~j¨I †bB Ges †h¸‡jvi ev¯Íe †Kv‡bv Aw¯ÍZ¡I †bB, ‡m me m¤ú`‡K
KvíwbK ev fzqv m¤úwË ejv nq| GB m¤ú`¸‡jv mvgwqKfv‡e DØ„Ë c‡Î cÖ`wk©Z
nq Ges hZ `ªæZ m¤¢e wnmve ewn †_‡K Zv Ae‡jvcb Kiv nq|
 `vq (liabilities)
cÖwZôvb KZ…K µxZ cY¨ ev †mevi g~j¨¯^iæc fwel¨‡Z cwi‡kva Ki‡Z n‡e Ggb
†`bv ev FY‡KB Ò`vqÓ ejv nq| Ab¨ `„wó‡Z `vq ej‡Z cÖwZôv‡bi Òm¤ú‡`i Dci
`vweÓ‡KB ejv nq|
gvwjKvbv ¯^Z¡ (Owner’s Equity)
gvwj‡Ki BKz¨BwU ej‡Z †Kv¤úvwbi m¤ú`ivwR‡Z gvwj‡Ki `vwei cwigvY‡KB eySvq|
D‡Ëvjb (Drawings)
gvwjK KZ…K Kvievi n‡Z M„nxZ †Kv‡bv e¯‘MZ ev †mevMZ myweavB n‡jv D‡Ëvjb|
Avq (Revenue)
cY¨ ev †mevi wewYg‡q cÖvß †h‡Kv‡bv bM` ev e¯ÍMZ AvšÍtcÖevn Avq wn‡m‡e
we‡ewPZ|
e¨q (Expenses)
Avq AR©‡b cª`Ë A_©‡K LiP e‡j|
3. wnmve mgxKiY Kivi g~j D‡Ïk¨
wnmve mgxKiY (accounting equation ) Kivi g~j D‡Ïk¨ n‡jv GKwU e¨emvq
m¤ú`, `vq, Ges gvwj‡Ki g~ja‡bi g‡a¨ m¤úK© †evSv‡bv|g~jZ wnmve mgxKiY
e¨vemvi Avw_©K Ae¯’v Ges Kvh©µg m¤ú‡K© mwVK aviYv cÖ`vb K‡i| GB mgxKi‡Yi
wfwˇZ e¨emvi Avw_©K Ae¯’vi mwVK we‡kølY Kiv hvq, ‡hgb e¨emvi m¤ú`
(assets), `vq (liabilities) Ges gvwj‡Ki gvwjKvbv ev g~jab (owner’s
equity)|
wnmve mgxKi‡Yi g~j dg©jv n‡jv:
m¤ú` = `vq + gvwjKvbv ¯^Z¡
GwU we¯ÍvwiZfv‡e wb‡¤œv³ D‡`¨k¨¸wj c~iY K‡i:
1. Avw_©K Ae¯’vi wPÎ cÖ`vb: GB mgxKi‡Yi gva¨‡g e¨emvi m¤ú‡`i Drm (`vq
ev gvwj‡Ki g~jab) Ges †m¸‡jv Kxfv‡e e¨envi Kiv n‡”Q Zv †evSv hvq|
2. fvimvg¨ iÿv: cÖwZwU †jb‡`b wnmve mgxKiY‡K cÖfvweZ K‡i Ges mwVK
†jb‡`b n‡j mgxKiY memgq fvimv‡g¨ _v‡K| G‡Z wnmv‡ei fzj Kgv‡bvi
my‡hvM _v‡K|
3. A_©‰bwZK wm×všÍ MÖn‡Y mnvqZv: wnmve mgxKiY e¨envi K‡i
wewb‡qvMKvixiv, FY`vZviv Ges e¨e¯’vcbv cwil` A_©‰bwZK wm×všÍ MÖn‡Yi Rb¨
mwVK Z_¨ †c‡Z cv‡i|
4. jvf Ges ÿwZi we‡kølY: e¨emvi jvf ev ÿwZ gvwjKvbv ¯^Z¡ Ask‡K cÖfvweZ
K‡i Ges wnmve mgxKi‡Yi gva¨‡g Zv mwVKfv‡e ch©v‡jvPbv Kiv hvq|
Gme D‡Ïk¨‡K mvg‡b ‡i‡L e¨emvi Avw_©K Ae¯’v Ges w¯’wZkxjZvi GKwU ¯úó wPÎ
†c‡Z wnmve mgxKiY Kiv nq|
5. wnmve mgxKi‡Yi Dci †jb‡`‡bi cÖfve
‡h‡Kv‡bv †jb‡`‡bi ‡ÿ‡Î wnmve mgxKi‡Y wb‡¤œv³ 5wU cwieZ©‡bi †h‡Kv‡bv GKwU
Aek¨B NU‡e Ges `yB cÿ me©`v mgvb _vK‡e|
1. †gvU m¤ú` evo‡j †gvU `vq A_ev gvwjKvbv ¯^Z¡ evo‡e|
2. †gvU m¤ú` Kg‡j †gvU `vq A_ev gvwjKvbv ¯^Z¡ Kg‡e|
3. GKwU m¤ú` evo‡j Aci GKwU m¤ú` Kg‡e|
4. gvwjKvbv ¯^Z¡ evo‡j †gvU `vq Kg‡e|
5. gvwjKvbv ¯^Z¡ Kg‡j †gvU `vq evo‡e|
wnmve mgxKi‡Y cwieZ©b `yBfv‡e n‡Z cv‡i|

1. cwigvYMZ ev wbU cwieZ©b: hLb †Kv‡bv †jb‡`b wnmve mgxKi‡Yi mgv‡bi

(=) Dfq cv‡k cwieZ©b NUvq ZLb Zv‡K cwigvYMZ ev wbU cwieZ©b ZLb
Zv‡K cwigvYMZ ev wbU cwieZ©b e‡j| †hgb: av‡i AvmevecÎ µq 4000 UvKv
UvKv| GLv‡b av‡i µq Kivi d‡j AvmevecÎ (m¤ú`) e„w× Ges cª‡`q (`vq)
e„w× †c‡q‡Q| A_©vr mgvb (=) Gi Dfq cv‡k cwieZ©b N‡U‡Q|

2. KvVv‡gvMZ ev ¸bMZ cwieZ©b: hLb †Kv‡bv †jb‡`b wnmve mgxKi‡Yi mgvb

(=) Gi ïaygvÎ GKcv‡k cwieZ©b NUvq ZLb Zv‡K KvVv‡gvMZ ev ¸bMZ
cwieZ©b e‡j| ‡hgb: bM‡` AvmevecÎ µq 4000 UvKv| GLv‡b bM‡`
AvmevecÎ µ‡qi d‡j AvmevecÎ (m¤ú`) e„w× Ges bM` UvKv (m¤ú`) n«vm
†c‡q‡Q| A_©vr mgvb(=) Gi GK cv‡k cwieZ©b N‡U‡Q|

Dc‡iv³ 5wU cwieZ©‡bi wfZi 1 I 2 bs-wbU cwieZ©b Ges 3,4 I 5

bsÑKvVv‡gvMZ cwieZ©‡bi D`vnviY|

gvwjKvbv ¯^‡Z¡i n«vm-e„w×

Avgiv Rvwb, gvwjKvbv ¯^Z¡ = g~jab+Avq-e¨q-D‡Ëvjb| GLv‡b g~jab I Av‡qi
Av‡M (+) wPnœ i‡q‡Q ZvB g~jab I Av‡qi m¤úK© mv‡_ gvwjKvbv ¯^‡Z¡i m¤úK©
mgg~Lx|Aciw`‡K e¨q I D‡Ëvj‡bi Av‡M (-) wPnœ ZvB e¨q I D‡Ëvj‡bi mv‡_
gvwjKvbv ¯^‡Z¦i m¤úK© wecixZg~Lx| A_©vr:
g~jab I Avq evo‡j gvwjKvbv ¯^Z¡ ev‡o Ges g~jab I Avq Kg‡j gvwjKvbv ¯^Z¡
K‡g|
e¨q I D‡Ëvjb evo‡j gvwjKvbv ¯^Z¡ K‡g Ges e¨q I D‡Ëvjb Kg‡j gvwjKvbv ¯^Z¡
ev‡o|
 Effect of transactions on the Accounting Equation

Nandini graduated from college in June 2004 with a degree in architecture and during July
she completed these transactions.

July 1 Began an architectural practice by investing Cash Tk. 32000

1 Rented the furnished office and equipment of an architect who was retired due to
illness and paid the rent for two months in advance Tk. 5000.
1 Paid the premium on a liability insurance policy giving one year’s protection Tk.
2400.
2 Purchased drafting supplies on credit Tk. 1000.
8 Completed a set of plans for a contractor and immediately collected 2500 for the job.
15 Completed and delivered a set of plans for Zaman Construction Company on credit
Tk. 3000.
17 paid for the drafting supplies purchased on July 2.
22 Completed architectural work for Oriental Realty on credit Tk. 1500.
25 Received Tk. 2500 from Zaman Construction Company for the plans delivered on
July 15.
27 Nandini withdrew Tk. 2000 cash from the business to pay personal expenses.
29 Purchased additional drafting supplies on credit Tk. 450.
31 Paid blueprinting expenses incurred during the month Tk. 500.
31 Paid the July utility bills Tk. 400.
31 Recognized that one month’s rent had expired and had become an expense.
31 Recognized that one month’s prepaid insurance had expired and had become an
expense.
31 Took an inventory of drafting supplies and determined that supplies costing Tk. 1200
had been used and had become an expense.
 Tabular analysis of Nandini
Dates transaction Assets = Liabilities and
owners equity
cash account prepaid Prepaid Drafting Account Owner’s
receivable rent insurance supplies payable equity

July 1 Investment by owner 32000 32000

1 Balance 32000 5000 32000
Rented office and equipment -5000
1 Balance 27000 5000 32000
Paid premium on a liability policy for a
year -2400 2400
2 Balance 24600 5000 2400 32000
Purchased drafting supplies on credit 1000 1000
8 Balance 24600 5000 2400 1000 1000 32000
Revenue earned and collected cash. +2500 +2500
15 Balance 27100 5000 2400 1000 1000 34500
Delivered service on credit. 3000 +3000
17 Balance 27100 3000 5000 2400 1000 1000 37500
Paid for drafting supplies purchased on
July 2 -1000 -1000
22 Balance 26100 3000 5000 2400 1000 37500
Earned revenue on credit +1500 +1500
25 Balance 26100 4500 5000 2400 1000 39000
Received money from Zaman C,C +2500 -2500
27 Balance 28600 2000 5000 2400 1000 39000
Withdrawal by owner -2000 -2000
29 Balance 26600 2000 5000 2400 1000 37000
Purchased drafting supplies on credit +450 450
31 Balance 26600 2000 5000 2400 1450 450 37000
Paid blueprinting expenses -500 -500
31 Balance 26100 2000 5000 2400 1450 450 36500
Paid July utility bill -400 -400
31 Balance 25700 2000 5000 2400 1450 450 36100
one month’s rent had expired -2500 -2500
31 Balance 25700 2000 2500 2400 1450 450 33600
One month’s prepaid insurance had
expired -200 -200
31 Balance 25700 2000 2500 2200 1450 450 33400
Drafting supplies used -1200 -1200
Balance 25700 2000 2500 2200 250 450 32200

Total Tk. 32650 Tk. 32650