HSC - Accounting 1-2025

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েকািভড 19 ে�ি�েত 2023 সােলর এইচএসিস পরী�ার পুনিব র্�াসকৃত পা�সূিচর অনুরূপ

2025 সােলর এইচএসিস পরী�ার পা�সূিচ

welq: wnmveweÁvb
cÎ : cÖ_g
welq †KvW: 253
েকািভড ১৯ †cÖwÿ‡Z 2025 সােলর GBPএসিস পরী�ার পyনিব র্�াসকৃত পা�সূিচ

welq: wnmveweÁvb cÎ: cÖ_g welq †KvW: 253 c~Yb© ¤^i: 100 ZË¡xq b¤^i: 100 e¨venvwiK b¤^i : 00
Aa¨vq I Aa¨v‡qi wkÿvµg/cvV¨cy¯Í‡K DwjøwLZ wkLbdj welqe¯‘ cÖ‡qvRbxq K¬v‡mi µg gšÍe¨
wk‡ivbvg (cvV I cv‡Vi wk‡ivbvg) K¬vm msL¨v
cÖ_g Aa¨vq: 1. e¨emv‡qi †jb‡`b wPwýZ K‡i wnmve mgxKi‡Y • wnmve mgxKiY I wnmve mgxKi‡Y †jb‡`‡bi cÖfve 3 1g †_‡K 3q
wnmveweÁvb G¸‡jvi cÖfve e¨vL¨v Ki‡Z cvi‡e| • wnmve I wnmv‡ei †kÖwYwefvM
cwiwPwZ (AvswkK) 2. †jb‡`b mswkøó wewfbœ cÿ‡K wnmv‡ei †kÖwY Abyhvqx
wPwýZ Ki‡Z cvi‡e|
wØZxq Aa¨vq: 1. †jb‡`‡bi †WweU I †µwWU cÿ kbv³ Ki‡Z cvi‡e| • `yÕZidv `vwLjv c×wZi aviYv
wnmv‡ei eBmg~n 2. wnmveP‡µi avivevwnKZv iÿv K‡i wnmv‡ei eBmg~n • wnmv‡ei †WweU I †K&ªwWU wbY©‡qi wbqgvewj (wnmv‡ei 2 4_ I 5g
(AvswkK) cÖ¯‘Z I msÿiY Ki‡Z cvi‡e| †kÖwYwfwËK I mgxKiYwfwËK)
3. wnmv‡ei P~ovšÍ eB ˆZwi K‡i wnmv‡ei DØ„Ë wbY©q • wnmvePK&ª 2 6ô I 7g
Ki‡Z cvi‡e| • wnmv‡ei cÖv_wgK eB‡qi aviYv I †kÖwYwefvM
• Kvievwi evÆv I bM` evÆvi aviYv
• wewfbœ cÖKvi Rv‡e`vi aviYv I Rv‡e`v cÖ¯‘ZKiY (bM`vb 1 8g
eB I cÖK…Z Rv‡e`v)
• wZbNiv I AMÖ`Ë wbq‡g LyPiv bM`vb eB 3 9g †_‡K 11k
• bM` cÖvwß I bM` cÖ`vb Rv‡e`v cÖ¯‘ZKiY 3 12k †_‡K 14k
• wnmv‡ei P~ovšÍ eB ev LwZqv‡bi aviYv
• LwZqvbfz³KiY I wnmv‡ei DØ„Ë wbY©q 1 15k
Z…Zxq Aa¨vq: 1. bM`vb eB I e¨vsK wnmv‡ei DØ„‡Ëi cv_©‡K¨i KviY • e¨vsK mgš^q weeiYxi aviYv I D‡Ïk¨ 1 16k
e¨vsK mgš^q weeiYx D`NvUb Ki‡Z cvi‡e| • bM`vb eB I e¨vsK weeiYxi DØ„‡Ëi g‡a¨ Miwg‡ji KviY 1 17k
2. e¨vsK mgb¦q weeiYx cÖ¯‘Z Ki‡Z cvi‡e|
• cÖPwjZ c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘ZKiY 3 18k †_‡K 20k
3. bM` A‡_©i ¯^”QZv wbwðZ Ki‡Z cvi‡e|
• ms‡kvwaZ c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘ZKiY 3 21k †_‡K 23k
PZz_© Aa¨vq: 1. †iIqvwgj cÖ¯‘‡Zi gva¨‡g wnmve `vwLjvi wewfbœ fzj • †iIqvwg‡ji aviYv I ˆewkó¨ 1 24k
†iIqvwgj wPwýZ Ki‡Z cvi‡e| • †iIqvwgj cÖ¯‘ZKiY 3 25k ‡_‡K 27k
(AvswkK) 2. wnmv‡ei ï×Zvi hvPvB I fzj ms‡kvab Ki‡Z cvi‡e| • wnmv‡e Aïw× I Aïw×i †kªwYwefvM 2 28k I 29k
• AwbwðZ wnmve I Aïw× ms‡kvab `vwLjv 6 30k †_‡K 35k
mßg Aa¨vq: 1. g~jab I gybvdv RvZxq Avq I e¨q kbv³ K‡i Kvh©cÎ • Kvh©cÎ I Gi ˆewkó¨ 1 36k
Kvh©cÎ cÖ¯‘Z Ki‡Z cvi‡e| • g~jab I gybvdvRvZxq Avq-e¨‡qi aviYv 1 37k
Aa¨vq I Aa¨v‡qi wkÿvµg/cvV¨cy¯Í‡K DwjøwLZ wkLbdj welqe¯‘ cÖ‡qvRbxq K¬v‡mi µg gšÍe¨
wk‡ivbvg (cvV I cv‡Vi wk‡ivbvg) K¬vm msL¨v
2. ÔbM`wfwËKÕ I Ôe‡KqvwfwËKÕ wnmvei¶‡Yi cv_©K¨ • bM`wfwËK I e‡KqvwfwËK wnmveweÁvb 1 38k
wbiƒcY Ki‡Z cvi‡e| • Kvh©cÎ cÖ¯‘ZKiY 6 39k †_‡K 44k
3. wnmv‡ei eB‡Z h_vh_fv‡e mgš^q `vwLjv, mgvcbx
• mgš^q `vwLjv 2 45k I 46k
`vwLjv I wecixZ `vwLjv wjwce× Ki‡Z cvi‡e|
• mgvcbx `vwLjv 1 47k
• wecixZ `vwLjv (Reversing Entry) 1 48k
Aóg Aa¨vq: 1. ¯’vqx m¤ú‡`i g~j¨vqb Ki‡Z cvi‡e| • ¯’vqx m¤ú‡`i aviYv 1 49Zg
`„k¨gvb m¤ú‡`i 2. AePq av‡h©i KviY e¨vL¨v Ki‡Z cvi‡e| • ¯’vqx m¤ú‡`i g~j¨vqb
wnmveiÿY 3. AePq av‡h©i c×wZ eY©bv Ki‡Z cvi‡e| • AePq av‡h©i we‡eP¨ welq
(AvswkK) 4. m¤úwË wnmve, AePq wnmve I cywÄf~Z AePq wnmve • AePq av‡h©i I wnmvefz³Ki‡Yi c×wZ-mij ˆiwLK/w¯’i 50Zg †_‡K
h_vh_ c×wZ Abyhvqx cÖ¯‘Z Ki‡Z cvi‡e| wKw¯Í c×wZ, µgnªvmgvb †Ri c×wZ, Drcv`b GKK c×wZ 4 53Zg
5. ¯’vqx m¤ú` weµqRwbZ jvf/ÿwZ wbiƒcY Ki‡Z I el© msL¨vi mgwó c×wZ wnmveiÿY
cvi‡e| • ¯’vqx m¤úwË µq I weµq msµvšÍ †jb‡`b wnmvefz³KiY 2 54Zg I 55Zg
6. A`„k¨gvb m¤úwËi aviYv e¨vL¨v Ki‡Z cvi‡e| Ki‡Z cvi‡e
• A`„k¨gvb m¤úwË 1 56Zg
beg Aa¨vq: 1. wewfbœ cÖKvi Avw_©K weeiYx e¨vL¨v Ki‡Z cvi‡e| • Avw_©K weeiYx I Gi wewfbœ Ask 2 57Zg I 58Zg
Avw_©K weeiYx 2. Avw_©K weeiYxi ¸iyZ¡ e¨vL¨v Ki‡Z cvi‡e| • wek` Avq weeiYx I Gi cÖ¯‘Z cÖYvwj (†mev cÖ`vbKvix 5 59Zg †_‡K
3. wek` Avq weeiYx cÖ¯‘Z K‡i †gvU gybvdv, cwiPvjb cÖwZôv‡bi Rb¨ GKavc I cY¨ K&ªq-weK&ªqKvix cÖwZôv‡bi 63Zg
gybvdv I wbU gybvdv wbY©q Ki‡Z cvi‡e| Rb¨ eûavc wewkó)
4. gvwjKvbv ¯^Z¡ weeiYx ˆZwi K‡i e¨emv‡qi m¤ú‡`i
Dci gvwj‡Ki †gvU `vwe wbiƒcY Ki‡Z cvi‡e| • gvwjKvbv ¯^Z¡ weeiYx I Gi cÖ¯‘Z cÖYvwj 5 64Zg †_‡K
5. †kªwY Abyhvqx m¤ú` I `v‡qi avivevwnKZv iÿv K‡i • ¯’vqx m¤ú`, wewb‡qvM, PjwZ m¤ú`, `xN©‡gqvw` I PjwZ 68Zg
Avw_©K Ae¯’vi weeiYx ˆZwi Ki‡Z cvi‡e| `v‡qi cwiwPwZ
• Avw_©K Ae¯’vi weeiYx I Gi cÖ¯‘Z cÖYvwj 4 69Zg †_‡K
72Zg
• cÖ‡qvRbxq mgš^q mvab K‡i Avw_©K weeiYx cÖ¯‘ZKiY 3 73Zg †_‡K
75Zg
me©‡gvU 75
gvbeÈb: cÖ‡kœi aviv I gvbeÈb AcwiewZ©Z _vK‡e|

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