Principle of Accounting

BBA 1st Year // BBS 1st Year

Basic Class
Class 01
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 সম্পূন ন বইয়ের অংয়ের সমাধায়নর জন্য যা জানয়ে হয়ব

১. কোন দাখি঱া কোন খহসায়ব ঩য়ে

২. সে঱ দাখি঱ার ইংয়রজীর বাং঱া অর্ ন জানয়ে হয়ব
৩. সে঱ ক঱নয়দয়নর জায়বদা দাখি঱া খননেন
সে঱ অংয়ের মাখ঱ে খনয়জয়ে ধয়র খনয়ব
সব সমে নগদ খনয়ে খিন্তা েরয়ে হয়ব
For Paid Course
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কোন দাখি঱া কোন খহসায়ব ঩য়ে এবং ইংয়রজীর বাং঱া অর্ ন
খহসাব ৫টি
সম্পদ Assets
ব্যে Expense
আে Incomes
দাে Liabilities
মাখ঱োনাস্বত্ব Owners Equity
 Assets
Cash in hand হাতে নগদ
Cash at bank ব্াাংক জমা
Account Receivable দদনাদার
Ending Inventory সমাপনন মজুদপন্
Prepaid Expense অনিম খরচ
Accrued Revenue বতকয়া আয়
Furniture আসবাবপত্র
Goodwill সুনাম
Investment নবননতয়াগ
Building দালানতকাঠা
Land ভূ নম
Preliminary Expense প্রাথনমক খরচ
Expense Income
Purchase.ক্রে
Sales খবক্রে
Salary. কবেন
Commission received . েখমলন প্রাখি
Advertisement. খবজ্ঞা঩ন
Interest on Bank . ব্যাংে জমার সুদ
Account debt. অনাদােী ঩াওনা
Interest on Investment. খবখনয়োয়গর সুদ
Begining Inventory. প্রারখিে মজুদ঩ন্য ।

Liability Owners Equity

Account Payable. ঩াওনাদার
Capital মূ঱ধন
Bank overdraft. ব্যাংে জমাখেখরক্ত
General reserve . সাধারন সখিখে
Accrued expense বয়েো িরি
Account debt. Reserve. অনাদােী ঩াওনা সখিখে
ন আে
Unearned revenue . অনু঩াখজে
জায়বদা দাখি঱া খননেন েরয়ে ঩ারয়঱ সে঱ অংে এেদম সহজ হয়ে যায়ব

ব্যবসায়ে নগদ আসয়঱ নগদান কেখবট

ব্যবসাে কর্য়ে নগদ িয়঱ কগয়঱ নগদান কক্রখেট
কোয়না সম্পদ ক্রে েরয়঱ সম্পদ কেখবট
সে঱ প্রোর আে কক্রখেট হয়ব
সে঱ প্রোর ব্যে কেখবট হয়ব ।
Inventory sales Tk. 10000 Service provided Tk. 1000
Sales on account Tk. 3000
Cash Dr. Cash Dr.
Sales Cr. Service revenue Cr. Account receivable Dr.
Sales Cr.
Cash received from account receivable Tk.2000

Cash Dr. Paid Employees salary Tk. 10,000

Account receivable Cr.
Salary Dr.
Cash Cr.
Purchased supplies for Tk. 700 on account
Supplies
Accounts payable
Principle of Accounting
BBA 1st Year // BBS 1st Year

Journal Entries
Class 01
For Paid Course
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Problem:01
The following transactions are obtained from the books of Sagar –Saikat for the month of
December,2015

1. He invested cash Tk. 2,50,000 Furniture Tk. 30,000 and Equipment Tk. 50,000 into the
business.
2. Received cash taka 1,50,000 providing service.

10. Purchase office supplies for cash Tk. 20,000 and on account Tk. 15,000.

15. Service provided on account Tk. 40,000.

20. Paid to accounts payable Tk. 10,000.

25. Paid salaries to employees Tk. 30,000.

31. Received cash from accounts receivable Tk. 35,000.

Required: Record the entries into General Journal .

 Journal Entries
Date Explanation Ref. Debit Credit
1 Cash 250000
Furniture 30000
Equipment 50000
Capital 330000
2 Cash 150000
Service revenue 150000
10 Office supplies 35000
Cash 20000
Account payable 15000
15 Account receivable 40000
Service revenue 40000
20 Account payable 10000
Cash 10000
25 Salaries expense 30000
Cash 30000
31 Cash 35000
Account receivable 35000
Problem:02
Mr. Akib started his own delivery service Akib Deliveries on January 1, 2019.The following
transactions occurred during the month of January:

1, Mr. Akib Invested Tk. 30,000 cash in the business .

2, Purchased van for deliveries for Tk. 15,000 .Mr. Akib Paid Tk. 5,000 in cash and signed a note
payable for the remaining balance.

5. Paid Tk. 750 for office rent for the month.

7, Performed Tk. 3,200 of service on account.

14, Purchased supplies for Tk. 700 on account.

18. Received Tk. 1,200 for service provided on January 7.

21. Made a cash payment of Tk. 6,500 on the note payable.

28, Received cash Tk. 1,850 as full settlement of remaining money for service provided January 7.

30, Paid Tk. 1,200 for employees salaries and Tk. 800 for advertising bill .

31, Supplies on hand at the end of the month Tk. 250.

Required: Give Journal Entries to record the above transaction.

 Journal Entries
Date Explanation Ref Debit Credit
1 Cash 30000
Capital 30000
2 Delivery Van 15000
Cash 5000
Note payable 10000
5 Rent expense 750
Cash 750
7 Account receivable 3200
Service revenue 3200
14 Supplies 700
Accounts payable 700
18 Cash 1200
Account receivable 1200
21 Notes payable 6500
Cash 6500
28 Cash 1850
Discount( 3200 – 1200 – 1850) 150
Account receivable 2000
30 Salaries expense 1200
Advertising expense 800
Cash 2000
31 Supplies expense ( 700 – 250 ) 450
Supplies 450
Principle of Accounting
BBA 1st Year // BBS 1st Year

Ledger
Class 01
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Problem:01
Mr. Jane opened the campus Laundromat on September 1, 2020 .During the first month of
operations the following transactions are occurred:
1, Invested Tk. 30,000 cash in the business .
2, Paid Tk. 1,000 cash for store rent for September .
3, Purchased washers and dryers for Tk. 25,000 paying Tk.10,000 in cash and signing Tk.
15,000 , 6 month ,12% note payable .
4, Paid Tk. 1,200 for one year accident insurance policy.
10, Received a bill from the Daily news for advertising the opening of the Laundromat Tk.
200.
20.Withdraw Tk. 700 for personal use .
30. Determined that cash receipts for Laundry Services for the month were Tk. 6,200 .
a. Journalize the transactions.
b. Open ledger accounts and post the September transactions .
c. Prepare the trial balance .
 Journal
Date Account titles and explanation Ref. Dr. Cr.
1 Cash 30000
Capital 30000
2 Rent expense 1000
Cash 1000
3 Laundry Equipment 25000
Cash 10000
Notes Payable 15000

4 Prepaid Insurance 1200

Cash 1200
10 Advertising Expense 200
Advertising payable 200
20 Drawing 700
Cash 700
30 Cash 6200
Service revenue 6200
 Cash

Date Accounts Titles Ref. Dr. Cr. Balance

Dr. Cr.
1 Capital 30000 30000
2 Rent expense 1000 29000
3 Equipment 10000 19000
4 Prepaid Insurance 1200 17800
20 Drawing 700 17100
30 Service revenue 6200 23300
Prepaid Insurance

Date Accounts Titles Ref. Dr. Cr. Balance

Dr. Cr.
4 Cash 1200 1200

Laundry Equipment

Date Accounts Titles Ref. Dr. Cr. Balance

Dr. Cr.
3 Cash 10000 10000
Note payable 15000 25000
 Notes Payable

Date Accounts Titles Ref. Dr. Cr. Balance

Dr. Cr.
3 Equipment 15000 15000

Advertising Payable
Date Accounts Titles Ref. Dr. Cr. Balance
Dr. Cr.
10 Advertising Expense 200 200

Capital
Date Accounts Titles Ref. Dr. Cr. Balance
Dr. Cr.
1 Cash 30000 30000
Drawing
Date Accounts Titles Ref. Dr. Cr. Balance
Dr. Cr.
20 Cash 700 700
Service revenue

Date Accounts Titles Ref. Dr. Cr. Balance

Dr. Cr.
30 Cash 6200 6200
 Rent Expense
Date Accounts Titles Ref. Dr. Cr. Balance
Dr. Cr.
2 Cash 1000 1000

Advertising Expense
Date Accounts Titles Ref. Dr. Cr. Balance
Dr. Cr.
10 Advertising Payable 200 200
Trial Balance

Serial Accounts Titles Ref. Dr. Cr.

No:
1 Cash 23300
2 Prepaid Insurance 1200
3 Equipment 25000
4 Notes payable 15000
5 Advertising Payble 200
6 Capital 30000
7 Drawing 700
8 Service revenue 6200
9 Rent expense 1000
10 Advertising expense 200
Total 51400 51400
Principle of Accounting
BBA 1st Year // BBS 1st Year

Accounting Equation
Class 01
For Paid Course
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ব্যাসিক আল াচনা

মাস কানাস্বত্ব = মূ ধন + আয় – ব্যয় – উলতা ন

Assets = Liabilities + Owners Equity
িম্পদ = দায় + মাস কানাস্বত্ব
Accounting Equation
Date Assets = Liabilities + Owners Equity Remarks

Cash Account Merchandise Notes Accounts Owners

receivable inventory payable payable Equity
Problem:01
মাখ঱োনাস্বত্ব =
মূ঱ধন + আে
– ব্যে – উয়তা঱ন
Problem:02
মাখ঱োনাস্বত্ব =
মূ঱ধন + আে
– ব্যে – উয়তা঱ন
Problem:03
Problem:04