Basic Accounting (Lesson 1) ????? ???????????? (??? ?)
Abacus Academy
Abacus Academy mentors and educates human resources in the Finance and Accounts field to turn them into assets.
Introduction ???????
??? ??? ??? ???????? ?????????? ??? ???????????? ??????? ?????? ????, ????? ?????? ???????????? ?????? ?????? ?????? ????? ???????? ???????????? ??? ??? ???? ?????? ???? ????????, ?? ??????? ?????? ????? ???? ???? ?? ??????? ??? ?????? ???? ?????????? ???? ????????? ???? ?????? ???????? ???? ????, ???????????? ?????? ?????? (Financial Numbers) ???????? ???? ????? ?? ?????, ??? ???????????? ???? ?????? ???? ????? ??? ?????? ??????????????? ???? ?????? ?? ?????????? ???? ?? ?????, ???? ???????? ????? ????
Accounting ????? ????? ??????????? (Three Basic Activities) ??????? ????:
?. ???????????? ?????? ???? (Economic Events) ?????? ??? (Identify),
?. ?????? ???????? (Record) ???, ???
?. ?????? ?????????????? (Interested Users) ???? ??? ???? ???? systematic way ?? ????? ??????
????, ?? ????? ????????? ??? ???????? ?????
Three Basic Activities ??????????????? ????? ????? ?????????
Accounting Process ?? ????? ??????, ???? ?????????? ??? ??????? ???? ????????? ?????? ???????? (Economic Events) ?????? ???? ????????????, Apple ?? iPhone ??????, Grameenphone ?? ?????? ??? ???? ?????? ??? BSRM ?? ??????????? ???? ?????? — ????? ??? ?????? ????? ??????? ??????, ??? ???? ??????????? ???? Employee ?? Appointment Letter ????? ??, ???? ??? Economic Event ??? ??, ???? ????? ??? ???? (goods) ?? ???? (services) ?? ?????? (money) ?????? ?? ??, ???? ???? ?????? (contract) ??????
????? Economic Event ?????? ???, ?????????? ?????? ???????? ???? ??? ???? ????????? ? ??????????? ?????????, ?????? ???????? ????????? ??????? (???? ????-???? ?? ????-?????) ?????? ??? ?????? ???? ??? ??? ???? ?????????? ??? ?? ??? ????????? ????? ???????? ??? ???
??? Apple ?? ??? ???? ???????? Economic Events ???? identify ???, ??? ???? ?????? record ???, ???? ????? Financial Activities ?? ???? History ???? ??? ????
Recording Process ???? ????????? (Chronological Order) ? ??????????? ????????? (Systematic Way), ?????? ???????? ????????? ??????? (???? ????-???? ?? ????-?????) ?????? ??? ?????? ???? ??? ??? ???? ?????????? (Classify or Categorize) ??? ?? ??? ????????? ????? (Summarized Format) ???????? (Present) ??? ???
Finally, ??????? ???? (collected information) ?????? ?????????????? (Interested Users) ???? Accounting Reports ?? ??????? ?????? ??? ??? ????????? ????? ??????? common ??? Financial Statements (?????? ?????????)? ???????? ?????? ????, ????????? ???????????? ??????? (Accounting Standards) ??????? ?????? ???????? (Present) ??? ??? ?? ???????? ??? ????? ?????? (Transactions) ???? ??????? ???? (Information) ??????? ??? ???? ????????? ??????????? ??????? ???? ????????????, Apple ???? ????????? ?????? (specific time period) ????? ?? Sales Transactions ?????? ??? ??? ?????? ???????? (Financial Statement) ???? amount ?????? Sales Revenue ??????????? ??????? ???? ???? ?? ?????????? ??? "Advertising Expense" ??????????? ??????? ???? ????? ??????? ????? ?????? ?????????? ???????????? ????????? ??????? ???????? ??? ??, ?? Reporting in Aggregate ???? ??????? ????? ?????? ???????? ?????? ???????????? ??????? ??????????? ????????? ???? ??????? (Presentation in aggregate under various categories) ?????????? ????????? ?????? ?????? ?????? ???? ??????????? ??? ??? ??? series of economic activities ?? ???????? ? ????????? ??? ?????
Expertise of Accountant ???????????? ??????
Economic Events ?????? Interested Users ??? ???? ???????? ???? ???? ????, ???????????? ?????????? ???? ???????? ??? ???????? (Analyze and Interpret) ???? ?????? ??????
??????, ??????? ?????? (Ratio), ????? (Percentage), ????? ??? ????? ??????? ??? ???????????? ?????? ???? ???????? (Analysis) ???? ???? ????????, ?????????? ?????? ??????? (Use) ??? ?? ??????????????? (Limitations) ???????? (Interpret) ???? ????
Bookkeeping & Accounting ???????? ??? ????????????
?????????? ??????????? (Accounting Process) ????? ????????? (Bookkeeping) ???????????? Bookkeeping ??????? ????????? Economic Events ???? ?????? ???? ????? ???, ??? ??? Accounting Process ?? ???? ??? ?????? ????????????, ???????????? ?????????? (Accounting Process) ??? ??? ???, ????????? ???????? ?????? (Identify Economic Events), ???????? ??? (Record) ??? ?????? ?????? ?????????????? (Interested Users) ???? ????? (Communicate) ??????
???? ......
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