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Class-Nine Subject : Accounting

সময় : ৪০ মিনিট. Class-Nine Subject : Accounting. Mehfuza Gesmin Assistant Teacher Police Lines School & College, Rangpur E-mail: mehfuza 78 @yahoo.com. Welcome to all. Event & Transaction. What are the talking between buyer & seller before sales – purchases ?.

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Class-Nine Subject : Accounting

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  1. সময় : ৪০ মিনিট Class-Nine Subject : Accounting MehfuzaGesmin Assistant Teacher Police Lines School & College, Rangpur E-mail: mehfuza78@yahoo.com

  2. Welcome to all

  3. Event & Transaction What are the talking between buyer & seller before sales – purchases ? Here, what does the seller measure to the buyer ?

  4. What is the buyer giving in exchange of ?

  5. Learning out comes • Students would like to say Event & Transaction । • Students will identify ‘ every event is not a transaction but every transaction is an event ’ • Students will differentiate the transactions from various events & illustrate it .

  6. Picture 1 Saller Buyer Again look at the picture -1. Is there any change Of the saller ? How many wings do you see in picture ? will the saller of picture -1 sell all goods to a single buyer ?

  7. picture 2 What did the buyer give to seller in picture -2 ? What did the seller give to buyer ? What is being measured by seller to buyer ? What did the buyer give to seller in picture – why?

  8. Matching the answer of the questions of pictures 1 .goods decrease & money increase- in picture 2.Two wings in picture 1 –buyer & sellerOr debit & credit . 3.No, he will sell to diffirent buyers । 3.Each event is self- sufficient and independent . 4. The buyer gave money to seller . 5The seller is measuring goods in picture -2 . because money is a medium of transaction .

  9. Mean it both chairs are same Show room’s chair sell price – Tk1200. Now the official usesable chair’s market price & Show room’s chair market price -will be same ? Analysis it indivisualy.

  10. Maching the answer of the questions of pictures No , the selling price is not same. The price of usesable goods decrease day by day . i.e a. End of the first Tk800. b.End of the first Tk400 c.End of the first Tk00 We do n’t see it । It calls depreciation . It’s an event & Invisible transaction . Every end of the reduce Tk is ----

  11. Evaluation Evaluate the following events & transactions as per a businessman? with examples: – Business starts in cash Tk. 50,000.00 1.Furnitures purchase Tk. 20,000.00 2. Appoint an employee salaried by Tk. 10,000.00. 3.Open a bank account Tk. 3,000.00 4.Order received Tk. 1,00,000.00 ।

  12. Home work Write down ten events & transactions ।

  13. Hopes to end-

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