Mehfuza Gesmin Assistant Teacher

& Asst.Co-Ordinator

Police Lines School & College, Rangpur

Class- nine Subject : Accounting

Time : 40 minutes

Good evening

Account & its Clasification

Fruits centre

They would like to say about account . They will identify the classification of account . They would like to separate the accounts.

Machinery tools Purches = 50,000.00

Wages = 10,000.00

Salary = 20,000.00

Sales=5,00,000.00

Account Chart

Purches & Sales

Wages

Traveling charge

Expenses

Salaries

Income-Expenditure Account

orNominal Account

Funtures

AssetAccount

Car & Motor

AssetAccount

Machinery

Asset Account

Moubon

Personal account

Rahimar’s A/C

Bangladesh Bank Personal account

Twin Tower (MLM Centre)

Evaluation

Here how many picture do you see?

Write down four nominal names of your memory .

What kind of account do you want to set for the assets a/c ?

Write down the accounts name of the Kajal a/c, sada insurance a/c, Sonali bank a/c , Salary a/c .

Home Work Make a list with ten names of the four tipes of A/C .

Let’s make a dream