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কু ঋণ বা অনাদায়ী পাওনা নির্ণয়ের নিয়ম

Sazol Sir

৯ এপ্রি, ২০২৫

দেনাদার বা প্রাপ্য হিসাবের যে টাকা আদায় হবে না তাকে কু ঋণ বা অনাদায়ী পাওনা বলে। কু ঋণ বা অনাদায়ী পাওনা রেওয়ামিলে থাকলে সেটিকে পুরাতন অন্যদিকে সমন্বয়ে থাকলে সেটিকে নতুন ধরতে হবে।

নিট কু ঋণ বা অনাদায়ী পাওনা নির্ণয়ের নিয়ম: ১

রেঃ কু ঋণ
সঃ+ নতুন কু ঋন
সঃ+ নতুন কু ঋণ সঞ্চিতি
রেঃ(-) পুরাতন কু ঋণ সঞ্চিতি

নিট কু ঋণ বা অনাদায়ী পাওনা নির্ণয়ের নিয়ম: ২

সঃ সমাপনী (নতুন) কুঋণ সঞ্চিতি

রেঃ বাদঃ পুরাতন সঞ্চিতির উদ্বৃত্ত = প্রারম্ভিক কুঋণ সঞ্চিতি - মোট কুঋণ ( নতুন + পুরাতন)

অথবা

রেঃ যোগঃ পুরাতন সঞ্চিতির ঘাটতি = মোট কুঋণ ( নতুন + পুরাতন) - প্রারম্ভিক কুঋণ সঞ্চিতি

এই পোস্টটি পরিচিতদের সাথে শেয়ার করুন

Sazol Sir

MBA, BBA in Accounting. HSC in Commerce. SSC in Business Studies.

মন্তব্য করতে এখানে ক্লিক করুন

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_WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'blog-post', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/2687174033-lbx__bn.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/828616780-lightbox_bundle.css'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML13', 'ads-post', document.getElementById('HTML13'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML14', 'ads-post', document.getElementById('HTML14'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML15', 'ads-post', document.getElementById('HTML15'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML16', 'ads-post', document.getElementById('HTML16'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML17', 'ads-post', document.getElementById('HTML17'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'after-blog', document.getElementById('PopularPosts1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML8', 'after-blog', document.getElementById('HTML8'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML19', 'after-blog', document.getElementById('HTML19'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML18', 'after-blog', document.getElementById('HTML18'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML40', 'sidebar-static', document.getElementById('HTML40'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'sidebar-static', document.getElementById('HTML2'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML30', 'sidebar-static', document.getElementById('HTML30'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label10', 'sidebar-static', document.getElementById('Label10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML20', 'sidebar-sticky', document.getElementById('HTML20'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList13', 'footer-widget', document.getElementById('LinkList13'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML21', 'footer-widget', document.getElementById('HTML21'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'footer-widget', document.getElementById('HTML1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList2', 'footer-widget', document.getElementById('LinkList2'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML6', 'footer-widget', document.getElementById('HTML6'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML23', 'copyright', document.getElementById('HTML23'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML24', 'jet-options', document.getElementById('HTML24'), {}, 'displayModeFull'));
</script>
</body>*/</style>