some banking terms
DESCRIPTION
DIBTRANSCRIPT
My Banking Job Dictionary
Bank Final AccountMohammad Fayezul BariSenior Officer, HRDIBBL, 40, Dilkusha C/A
Dhaka- 1000
Accounting Rate of Return / ROI : h cwZZ wewbqvMKZ g~jabi Dci evwlK cvwi kZKiv nvi weePbv Kiv nq ZvK GAviAvi ej| Gi gvag h wewbqvMi DcvRb nvi AwaK Zv wbavib Kiv nq|
Angle Incidence (AvcZb KvY) = mgQ` we`yi Wvb weqiLv I gvU eq iLvqi gvS h Kvb AewZ| G Kvb viv gybvdv ARb gZvi nvi cKvk cvq| KvYi AvKvi eo nj Aby`vbi cwigvbI ZZ ekx nq|
ATM (Automated Tallor Machine) t Uwjdvb I WvUv bUIqvKi gvag BjKUwbK cwZZ A_i vbvi NUvbv nq| GwU GKwU mvewYK evswKs mev c`vb eev| GZ GKvDUi ga A_i Av`vb c`vb NU bv, Ze A_i cwigvYi mg^q mvab Kiv nq|
cwqv t P^K Kvwji iLvwewk evsK KvW GwUGg Uvwgbvj (h) XywKq GKwU msw wK-cvWi gvag wbivcv KvW Ges Dcv w`q jb`b mv`b Kiv nq| diZ msKZi Rb z`vKvi wfwWI c`kK I wcUvi eenvi Kiv nq| D jb`bi cwigvY GwUGg gwkb nZ hvMvhvM bUIqvKi gvag evsKi Kw`q KwDUvi ciY Kiv nq|
Bank Rate (evsK iU) t evsK iU njv evsjv`k evsK h nvi ZvwjKvfy evsK-Gi RgvKZ UvKvi Dci my` c`vb Ki|
BEP th we`yZ weq g~j ev AwRZ ivRm Gi mv_ qg~j ev Drcv`b eqmn gvU eq Gi mgvb nq| mvaviYZ, Kvieii g`vKvjxb mgq Kvievi Pvj~ ivLZ G we`y weklY Kiv nq|
BEP = vqx eq/`vsk (Contribution) = vqx eq/wcwf BUz 100
Iqvvi evDUbP G we`yi cev
GUv Drcv`b eq I gybvdvi cviwiK mK weklY Ki|
G we`yi Da DVj KZc wbRK ` gb Kib|
BEP-Gi iZ t wZ Govbv, gybvdv ARb KiYxq wK ne Zv wbYq, wewfb `ei Zzjbvg~jK jvf ARb gZv hvPvB, weK Drcv`b wbaviY c~eK eevcbvK mnvqZv|
evswKs Gi t Drcv`bKvix ev weqKvix cwZvb MelYv Pvwjq jvfRbK eemvq wewbqvM|
BEP m~i gvag cKvk t wdW K evB mjm& wfwc BUz weq
BEP-Gi mxgveZv t hme BEP chvR nq bv evRvi g~j Kg ewk nj, cKwU Abygvb wbfi, niZvj agNU BZvw` KviY, ewk KuvPvgvj q LiP Kg hvq|
BEP-Gi weklYvZK w`K t
cwZ GKK Drcv`b wbYq, wgZewqZv/eq wbqY/g~j wbaviY, evRUIqvix KUvj, g` KvwUq IVv, `xNgqv`x cwiKbv, Drcv`bi bZzb cY wbaviY| Bond (e) t e ki A_ eb, `vmZ kLj Ave ev Kvivi, cwZvc, FYc| evswKs cwifvlvq e njv, cvewjK wjwgUW Kvvwb h wjwLZ `wjji gvag RbmvaviYi KvQ _K FY MnY Ki ZvK e ev FYc ej|
ewk t ei ZvMY Kvvwbi gvwjK bb ; cvIbv`vi ev FY`vZv, Zviv cwiPvjbvq AskMnY KiZ cvib bv, wbavwiZ nvi gybvdv cvb- jvf jvKmvbi mv_ Zv`i Kvb mK bB| kqvi weqi gvag Kvwb cqvRbxq g~jab msMn e_ nj Gme FYc wew Ki|
Branch adjustment Credit (kvLv wnmve mg^q wWU)) t DZc `vq cvk eme| kvLv wnmve mg^q mvaviYZ AvBwewR GKvDU Gi gvag Kiv nq| GB wnmve AvBwewmG Ges AvBwewWG Gi gvag jb`b mb Kiv nq| D`vniY ^ic ejv hvq, Bmjvgx evsK jvKvj Awdm kvLv 1 j UvKvi GKwU wWwW Bmy Kij| GwU cgU (cwikva) Kie Bmjvgx evsK iscyi kvLv| G MvnKi KvQ _K jvKvj Awdm 1 j UvKv MnY Ki wWwW Bmy Kie| UvKvUv hnZz iscyi kvLv cwikva Kie wK iscyi kvLv UvKvUv Kv_vq cvi| G cvIqvi gvag njv AvBwewmG/AvBwewWG| GLb jvKvj Awdm iscyi kvLvi Dci GKwU AvBwewmG Bmy Kie| Avi iscyi kvLv AvBwewmG imc Kie| A_vr GKwU kvLv AvBwewmG Gi gvag Ab kvLvq UvKv vbvi Ki| AvBwewmG Bmy Kiv nj BmyKvix kvLvi Rb kvLv wnmve mg^q wWU wnmve wWU evj ew cvq| ZvB kvLvi Rb Gic evj GKwU `vq| Avevi jvKvj Awdm hLb iscyi kvLvi BmyKZ wWwW cgU Ki jvKvj Awdm iscyi kvLvi AvBwewmG imc Ki| ZLb kvLv wnmve mg^q WweU wnmve WweU evj ew cvq| ZvB kvLvi Rb Gic evj GKwU m`|
G RvZxq jb-`bi GK kvLv _K Ab kvLvq eve bM` UvKvi Kvb jb-`b nq bv, Kejgv AvtkvLv mvaviY wnmvei WweU wWU Gi gvag GK kvLv Aci kvLvi KvQ `bv`vq cvIbv`vi nq _vK|
cZK kvLv AvtkvLv jb`bi GKwU `bw`b weeiYx cavb Kvhvjqi wnmve wefvM ciY Ki _vK| mviv gvmi cvWv wnmve Ki Kvb kvLvq Av kvLv mvaviY wnmve AvBwewR GKvDU G WweU Gi cwigvY ekx nj H kvLv Abvb kvLvi KvQ cvIbv`vi njv, Avi wWU Gi cwigvY ekx nj H kvLv `bv`vi njv| cvIbv`vi kvLv cvIbvi cwigvYi Dci wbavwiZ nvi gybvdv cve Ges `bv`vi kvLv wbavwiZ nvi gybvdv c`vb Kie| Ze gybvdv wbZ ne cavb Kvhvjqi wnmve wefvMi Dci AvBwewWG Bmy Ki Ges gybvdv w`Z ne AvBwewmG Bmy Ki| myZivs dvBbvj GKvDU Branch adjustment dedit (kvLv wnmve mg^q WweU) nj DZc m` cvk eme| CAMEL Rating (Kvgj iwUs) t evsK I Abvb Avw_K cwZvbi Dci Z`viKx Rvi`vi Kivi Ges Avw_K LvZ AvaywbKxKiYi Rb evsjv`k evsK hme c`c MnY KiQ Zvi ga CAMEL Rating AbZg|
C = Capital Adequacy ev g~jabi chvZv|
A = Asset Qualily ev mwi YMZ ewk|
M = Management Ability ev eevcbvMZ `Zv|
E = Earning Capacity ev DcvRb gZv|
L = Liquidity ev Zvij Aev|
mvaviYZ GKUv ^xKZ m~i wfwZ Kvgj Gi Aev wbYq Kiv nq| Gme iwU Gi Mo wbYq Ki 1, 2, 3, 4, 5 Gfve mgw^Z iwUs Kiv nq| G iwUs Gi gvbi Zvrch njv t
1 = Strong ev my`p|
2 = Satisfactory ev mvlRbK|
3 = Fair ev fvj ev gvUvgvwU|
4 = Marginal ev cvwK|
5 = Unsatisfactory ev mvlRbK bq|
hme evsK Gi iwUs Gi gvb 4 wKsev 5 Gi ga _vK mjvK cejg evsK wnme wPwZ Kiv nq| Ges mgmv DiYi Rb civgk `qv nq|
Capital Adequacy Ratio (g~jab chvZv AbycvZ) t evsKi g~jab chv wKbv Zv Rvbvi Rb g~jab chvZv AbycvZ wbYq Kiv nq| GUv cKZc evsKi g~jab I AvgvbZi ga mK wb`k Ki|
evsKi Dk ARbi Rb mvaviYZ h cwigvY g~jabi cqvRb nq ZvKB chv g~jab ejv nq| Gi AbycvZ eo nIqv evbxq| AvgvbZ _K wewbqvMKZ A_i mv_ mswk SuywKi wecixZ g~jabi cwigvY hZ ewk ne AvgvbZi wbivcvI ZZ ewk ne|
Capital Budgeting (g~jab evRU) t CwZ j ARbi Dk vqx mwmg~ni cybtcwZv, AvaywbKxKiY, mshvRb ev mcmviY Kivi wfwZ cwZvbi `xNgqv`x g~jab wewbqvMi Rb MnxZ cwiKbvK g~jab evRU ej|
Dk t cwZhvwMZvq wUK _vKv, SzwK nvm, mwVK wewbqvM wbwZKiY, cwZvbi Kvhcwiwa ecKZi Kiv, bZzb Kvhg MnY BZvw`i Rb|
Tecniques :
Traditional Method
(I) Pay back period Method (PBP)
(II) Pay Back Reciprocal(III) Return on Investment Method (ROI) or ARRDiscounted Cash Flow Method
(IV) Net Present Value Method (NPV)
(V) Internal Rate of Return (IRR) Cash Flow Statement (bM` cevn weeiYx) t
From Operating Activities
From Investment Activities
From Financing Activities Cash In hand (nvZ bM`) t evsK AvgvbZKvix`i `vex I `bw`b LiP wgUvbvi Rb h A_ wbRi KvQ ivL, Zv-B Cash In hand|
Cheque (PK) t PK njv evsKi cwZ UvKv c`vbi kZnxb wjwLZ I `LZKZ Av`kbvgv, hvi UvKv Pvwnevgv evsK c`vb eva|
ewk I kZvejx t
Av`k t PK UvKv c`vbi Rb evsKi cwZ Av`k _vKe, Kvb Abyiva bq|
kZnxb Av`k t GUv evsKi cwZ kZnxb GKwU Av`k|
wjwLZ t PKi Av`kwU AekB wjwLZ nZ ne|
cZKviK t PKi cZKviK AekB AvgvbZKvix neb|
wbw` cwigvY UvKv t PK AekB wbw` cwigvY UvKvi DjL _vKe|
UvKvi cwigvY AsK I K_vq wjLv t PK DwjwLZ UvKvi cwigvY AekB AsK I K_vq nZ ne|
ZvwiL t PK AekB ZvwiL _vKe| ZvwiLwenxb PK evsK MnY Ki bv|
wbw` ewK UvKv c`vb t PK Kvb ewK ev Zvi Av`k Ab KvDK UvKv `qvi Av`k _vKe|
`LZ t PKwU AekB cZKviK KZK `LZ nZ ne|
Qvcvbv t PK AekB Qvcvbv ne|
c t PK wZbwU c _vKe| Zviv njv evsK, cZKviK I cvcK| Ze cvcK wbR cZKviKI nZ cvib|
Contribution= Sales Variable cost = Fixed cost + Profit or Loss = Sale CM Ratio of PV RatioContribution Margin (CM) Ratio (gvwRb Ae mBdwU) t wmGg gvwRb KwUweDkb / mjm|
Mo eq I cvwK eq
Drcv`bi cwigvbgvU eq (UvKvq)Mo eq (UvKvq)cvwK eq (UvKvq)
1101010
21898
32486
43288
545913
6661121
Mo eq nvm cvIqvi mv_ mv_ cvwK eqI nvm cvq| Ze nvm cvIqvi GK chvq cvwK eq Mo eqi Pq Kg _vKQ| Avevi Mo eq hLb evo ZLb cvwK eqI evo| wK cvwK eqi Pq ewk _vKQ| Mo eq I cvwK eq hLvb mgvb mLvb Mo eq mewbg|
CM Ratio = 100 = = 100
Corrent Account t `ki `kgvb I A`kgvb `emvgMx I mevKgi ivwb Ges Avg`vbx jb`b fvimvgi PjwZ wnmvei LvZ Afy nq| PjwZ wnmvei LvZ `ki ivwb cvIbvi LvZ Avg`vbx `bvi LvZ aiv nq| Capital Account jb`bi g~jabx LvZ| GK nvi LvZI ejv nq| AvRvwZK chvq g~jabi AvMgb I wbMgbK g~jabx LvZi Afy Kiv nq mUv ^ gqv` nDK wKsev `xN gqv` nDK| g~jabx ivwb Kij Zv cvIbvi LvZ bv ai `bvi LvZ aiZ nq|
Cost (eq) t AvgwiKvb GKvDwUs Gvmvwmqkb t Kvb mywbw` Dk mvabi Rb A_i viv cwigvc Kiv hvq Gic msNwUZ A_ev mve Kvb ZvM ^xKviK eq ej|
cvDR Ges gywbR t myweavjvfi wbwg wewbgq g~j, cwinvi, ZvM ^xKvi BZvw` njv eq|
Direct Material Cost (cZ KuvPvgvj LiP) t Kvcoi Rb Zzjv|
Direct Labour Cost (cZ kg LiP) t KuvPvgvj cwqvq kwgKi LiP|
Direct Cost (cZ LiP) t wekl bv LiP, wekl Rei Rb gwkb/hcvwZ fvov, Drcv`bi MelYv/cwivg~jK LiP, Drcv`bi Dci iqvjwU|
Indirect Cost/Overhead (civ eq/Dcwieq) t cZ eq ev` evKx LiP| G LiP wZb kYxZ wef, h_v-
Factory Overhead (KviLvbv Dcwieq) t civ KuvPvgvj- Rvjvbx, civ kg- mycvifvBRvi, dvigvb, UvBg wKcvi, cwi`kK, vi wKcvi, WvBfvi, KviLvbv fvov, cvwb-we`yr-Mvm wej|
Administrative Overhead (ckvmwbK Dcwieq) t ckvmwbK KgKZv KgPvix`i eZb, `vjvb KvUvi AePq, kbvix, Qvov LiP, WvK BZvw`|
Selling & distribution Overhead (weq I eb Dcwieq) t wevcb LiP, GRU, Kwgkb, weq Awdm LiP, gvji exgv BZvw`|
Variable Cost (cwieZbkxj LiP) t cZ KuvPvgvj, cZ kg I cZ LiP mg~n|
Total Cost (gvU eq) t wbw` cwigvY `e Drcv`b h cwigvY eq nq ZvK gvU eq ejv nq|
gvU eq = gvU wi eq + gvU cwieZbkxj eq, TC = TFC + TVC
Average Cost (Mo eq) t GKK cwZ cYi Drcv`b eq|
Mo eq =
AvjvP AbycvZ viv Drcv`bi Dci eqi nvi wb`k Ki| A_vr Dci h msLvwU eme Zvi nvi Ges wbP h msLvwU eme Zvi Dci wfw Ki wnmve Kiv nqQ eySvq|
AC =
Marginal Cost (cvwK eq) t gvU Drcv`bi cwigvY GK GKK ew Kij gvU Drcv`b eq h cwigvY cwiewZZ nq| MC =
Raw Materials
Opening Stock, Add : Purchase, Less : Purchase Return, Less : Discount, Add : Freight in
Raw material available for use, Less Closing Stock = Prime cost
Add : Factory Overhead
Cost of manufacturing
Add : Opening stock of work in process
Less : Closing stock of work in process
Cost of goods manufactured
Add : Opening stock of finished goods
Less : Closing stock of finished goods
Cost of production/cost of goods sold
Add : Marketing overhead
Sales salaries
Freight out
Cost of Sales
Cost of Capital (g~jab eq) t g~jab eq m evvi nvi h nvi Kvb cKi fwelr bM` AcevnK evv Ki cKwU MnYhvM ne wKbv Zv wbaviY Kiv nq| kqvi cwZ evRvi g~j eRvq ivLvi Rb Kvb cKi wewbqvM nZ b~bZg h nvi gybvdv ARb KiZ nq|
Cost Volume Profit (eq-cwigvY-gybvdv) t eevcK Abygvb wfwK wmv wbfi Kib bv| CVP Ggb GKwU welq hv eq cwigvY I gybvdvi ga mK wbYq Ki| GZ gybvdvi Dci g~j eq I cwigvY cwieZbi cfve cwigvc Kiv nq| GwU BEP Gi GKwU aviYv| mewb h cwigvY eemv bv Kij wZ ne m cwigvY eemv wbaviY GwU mvnvh Ki| wewfb gybvdv i weq KZ ne Zv wbaviY GwU eenZ nq|
Analysis (weklY) t Kvb Drcv`b Kvvwb Drcv`bi Dk eq, Drcv`bi cwigvY I KvwLZ gybvdvi ga GKwU mK Mo ZzjZ Pvq| GwU eevcbvi Kvhg msv wmv MnYi Dg nvwZqvi| mgQ` we`y Gi GKwU msKxYZg aviYv| GZ cwZvbi gybvdvi Dci g~j, eq I cwigvY cwieZbi cfve weZ|
wmv MnY t
mewbg h cwigvY eemv bv Kij wZ ne Zv wbYq
gybvdv ARb h cwigvY weq cqvRb Zv wbYq
g~j wbaviY, cY Pvjy e ivLv, wekl digvqk MnY BZvw`Z eevcbvK mnvqZv `vb
Drcv`b eq ev weq g~j cwieZb nj gybvdvi Dci wK cfve dje|
Assumption :
weq g~j h Kvb i AcwiewZZ _vKe
weq wgkY wi
Drcv`b chywi AcwieZbkxjZv
GKK cwZ cwieZbkxj Drcv`b eq AcwiewZZ _vKe
Drcv`b I weqi cwigvY GKB ne| A_vr cviwK I mgvw gRy`i AwZ _vKe bv
AvswkK vqx I AvswkK cwieZbkxjK A^xKvi Kiv nq
Contingent Liability (evsKi evj kxU c`wkZ mve `vq) t evj kxUi bxP ev cvk `Lvbv nq| D`vniY wnme ejv hvq, evvi Aaxb wej, mxgve Kvvwbi Av`vqhvM kqvi|
evsK Kvvwbi - evsKi wec `vex ev ^xKZ nqwb ev KvUi wWx ev evsKi wei Rvix nqQ wK hvi wei evsK DPZi Av`vjZ Avcxj KiQ| GRb evsKi wZ nZ cvi, Ze D `vqi wec m`i cwigvY ewI cwZdwjZ nZ cvi|
Charge Allowance (eevcbv fvZv) t Bmjvgx evsK evsjv`k wj G eevcbv fvZv njv kvLv eevcK h AwZwi fvZv fvM KiZ cvieb| G c`-ghv`v Abymvi fvZv wbavwiZ| hgb, Gmwfwc _K Z`~a 2000 (`yB nvRvi) UvKv| Gwfwc _K wfwc ch 1500 (GK nvRvi cuvP kZ) UvKv| Gwfwc Gi wbP c`-ghv`v mb eevcK cveb 1000 (GK nvRvi) UvKv|
CRR (Cash Reserve Ratio) t evsK cwZvb Rgv`vbKvix`i ^v_ iv I Avw_K evRvi wwZkxj ivLZ evsjv`k evsK h me c`c wbqQ Zba CRR GKwU| Gi nvi 5 % Ze SLR Gi nvi Gmjvgx evsK mgyni Rb 5% hLve cPwjZ evsK mg~ni Rb 13%|
Drawee (Avw` ev c`vbKvix) t h evsKi Dci PK KvUv nq H evsKB PKi Avw` ev UvKv c`vbKvix|
Drawer (Av`v ev cZKviK) t h ew PK ^vi c`vb Kib ZvK PKi Av`v ev cZKviK ej| wZwb neb AvgvbZKvix| Ze AvgvbZKvixi wbKU nZ gZvcv ewI PK `LZ w`q PKi Av`v nZ cvib|
D`vniY t Kvb ew we`k _vKj wZwb cwZwbwa wbqvM Ki Zvi Dci gZv c`vb Ki Av`v Ki w`Z cvib| AvgvbZKvix GKwU `iLvi gvag gZvcv ewi ^vi mZvwqZ Ki w`eb|
EURO (BDiv) t BDivcxq BKvbvwgK KwgDwbwU fy `kjv KZK cewZZ GKK ev mvaviY gy`vi bvg BDiv| 1991 mvj BDivci 15wU `ki ga 12 wU `k gvmwULU Pzw Abyhvqx 1999 mvji 1 Rvbyqvix _K G gy`vi cPjb| 2002 mvji Rvbyqvix _K BDiv gy`v I bvU AvKvi AvZcKvk NU| 2002 mvji 18 deqvix _K dv hy nq| Gi ga w`q Zvi 541 eQii cyivZb dv cwiZvM eva nq| Financial Statement (Avw_K weeiYx) t BC, Income Statement, Statement of changes in financial position, others.
Importance : FY`vbi c~e Avw_K ^QjZv hvPvB, DcvRb gZv hvPvB, jvf-jvKmvb wnmve chvjvPbv, ^ I `xNgqv`x ^QjZv hvPvB, Kvievii g AMMwZ weklY, Zyjbvg~jK Avq weeiYx I DZc weeibx I AbycvZ weklY
Fund (Znwej) t bM` Znwej ejZ nvZ bM`, evsK Rgv BZvw` eySvq| evcK A_ Kvievi wbqvwRZ mKj m`K eySvq, gaeZx A_ bxU KvhKix g~jabK Znwej ejv nq|
Fund flow Statement (Znwej cevn weeibx) t bxU KvhKix g~jab wKfve AvMgb I wbMgb NUQ Zv h weeiYxZ `Lvbv nq|
DjL, jvf-jvKmvb wnmve I DZci weeiYxZ gvwjKi Znweji cwieZbi AvswkK Rvbv hvq Avi Znwej cevn weeiYxi gvag mw, `vq I gvwjKi Znweji cwieZb mK Rvbv hvq
Dk t
cwiKbv cYqb, Znwej cevn c`kb, Znweji Drm c`kb, Znweji cqvM c`kb, PjwZ g~jabi nvm-ew c`kb, evRU I bxwZgvjv cYqb, FY`vZv I evsKvi`i Aevb c`kb Ges wewbqvMKvix`i c`kb Znwej cevn weeiYx ck Kiv nq|
Gratuity (MvwPDwqwU) t eKwkk ev KvRi Rb A_ Dcnvi| Avw_K cwZvb KvRi cwZ`vb ^ic Aemi Mnbi ci h mvbx `qv nq Zv-B MvwPDwqwU| ew PvKzwi _K mQvq Aemi MnY Kib Avi gqv`cywZi ci Aemi MnY KiK m MvwPDwqwU cve|
Bmjvgx evsK evsjv`k wjt G 7 eQi PvKzwii gqv` kl nj Ges ew PvKzwi _K AevnwZ wbj m cwZ eQii Rb 1 wU A_vr gvU mvZwU ewmK MvwPDwqwU wnme cvi| Avi 11 eQi PvKzwii gqv` kl nj Ges ew PvKzwi _K AevnwZ wbj m cwZ eQii Rb 1.5 wU A_vr gvU 16.5 wU ewmK MvwPDwqwU wnme cvi| Avi 21 eQi PvKzwii gqv` kl nj Ges ew PvKzwi _K AevnwZ wbj m cwZ eQii Rb 2 wU A_vr gvU 42 wU ewmK MvwPDwqwU wnme cvi| Z`~a nj gvU eQii w`Y ewmK MvwPDwqwU wnme cvi|
Hire Purchase (fvovq q) t fvovq (wKwZ ew`) q nQ gvwjKvbv nvii Ggb GKwU Pzwe eev hLvb cYwUK Drcv`K/mieivnKvix/weZvi KvQ _K fvovi wfwZ Mnb Ki Ges GKUv cv_wgK g~j c`vb Ki cieZx mgq g~ji evwK Ask wbw` msLK wKwZ cwikva Ki| GLvb mekl wKw cwikva bv Kiv ch gvwjKvbv Zvi wbKU nvwiZ nq bv| Zv wKw cwikva e_ nj weZv cYwU wdwiq wbq hZ cvi|
Honorarium (Abiwiqvg) t `wYv, `vwe ewZiK ckvMZ KvRi Rb mvwb| Ze Bmjvgx evsK evsjv`k wjwgUW Gi wkvbwek`i c`q fvZvK Honorarium ejv nq| WvBii`i mfv-KvDwji Rb c`q fvZvK Honorarium ejv njI Zv WvBii wd wnme AvLvwqZ Kiv nq| GQvov KD hw` PvKzwiMZ `Zv `LvZ cvi wKsev evsK cwZvb Gi DjLhvM Deposit Mobilize KiZ cvi Zvnj m cavb Kvhvjq mgxc Ave`b mvc Honorarium cZ cvi| Ze Zv Business Development wnme Expenditure LvZ `wLq Zv Av`vq Ki wbZ ne|
IRR Internal Rate of Return (AfixY jvfi nvi) t h evvi nvi w`q Kvb cKi cZvwkZ bM` cevnK evvKZ Kij bM` cevn mg~ni eZgvb g~j cKi cviwK wewbqvMi mgvb nq ZvK IRR ej| G cwZZ gybvdvi nvi ei Kiv Lye Kmva| GQvov G cwZK Abykxjb I fyj cwZ ejv nq| GZ bxU eZgvb g~jK k~Y cwiYZ Kiv nq|
IRR = A + (B A)
GLvb,
IRR = Internal Rate of Return
A = Lower Discount Rate
B = Higher Discount Rate
C = NPV at Lower Discount Rate
D = NPV at Higher Discount Rate
IRR = Internal Rate of Return : h cwZZ cKi wewfb eQii DcvRbK mevwaK wK nvi evv Kij Zv mswk wewbqvMi mgvb nq ZvK AvBAviAvi ej|
GwU Ggb GKwU evvi nvi hv bxU eZgvb g~jK k~b cwiYZ Ki|
Journal : (Rve`v) t eemvq cwZvbi jb`b msNwUZ nIqvi cici ZvwiLi g Abyhvqx WweU I wWU c weklY Ki msw evLvmn h eBq mec_g wjwce Kiv nq, ZvK Rve`v ev Rvbvj ejv nq| GwU wnmvei c_g I LwZqvbi mnKvix eB|
KvR t (1) WweU wWU weklY, (2) mgqvbywgK wnmve wjLb I (3) jb`bi evLvKiY|
cqvRbxqZv I myweav t (1) jb`b msv aviYv, (2) jb`bi weklY, (3) LwZqvb vbvi mnR, (4) fyjwU nvm I (5) fwelr m`n wbimb mnvqK|
AvaywbK cwZZ Rve`v jLvi cqvRbxqZv t (1) mgq I kgi jvNe, (2) ZvrwYK Z_cvw, (3) fyj I RvwjqvwZ iva, (4) Kg`Zv ew I (5) mnKvix wnmve I gvU wnmvei ga wgjKiY|
kYx wefvM t jb`b Rve`v eBq bv wjL Gi cKwZ ev ewk Abyhvqx KqKwU kYxZ fvM Ki h eBq jLv nq ZvK mnKvix eB (Subsidiary book) ejv nq|
hgb 1. q eB, 2. weq eB, 3. q diZ eB, 4. weq diZ eB, 5. bM`vb eB, 6. cvc wej eB, 7. c`q wej eB I 8. cKZ Rve`v (h mKj Rve`v Ab Kvb mnKvix eBZ jLv hvq bv|
Lease Finance (BRviv A_vqb) t BRviv njv Ggb GK aibi Pzw hvi gvag GK c Kvb wbw` mgqi Rb Zvi mw Aci cK eenvii AbygwZ c`vb Ki| G Aci c mw eenvii Rb c_g cK wKwZ wbw` cwigvY A_ c`vbi AxKvi Ki|
BRviv A_vqb t BRviv PzwKZ mwi eenviRwbZ A_vqbK BRviv A_vqb ejv nq|
Avw_K cwZvb BRviv `vZvK Kvb BRviv c`q m` q Kivi j A_vqb KiZ cvi| G Avw_K cwZvbwU BRviv KZ m` Ges BRviv PzwK RvgvbZ wnme MnY Ki _vK| BRviv MnxZvI G Avw_K cwZvb _K Avw_K myweav fvM KiZ cvi|
Ledger : (LwZqvb) t BsiwR Ledge ki A_ ZvK ev kj&d| ZvK hgb Mnvwj wRwbmc mvwiefve mvwRq ivLv nq, Z`c eemvqi jb`bjvK LwZqvb kYxefve wjwce Ki ivLv nq|
msNv t h cavb eBZ GKwU Kvievii A_ev h Kvb cwZvbi Avw_K jb`bjvK kYxwebvm Ki wfb wfb wkivbvg msc vqxfve wjwce Ki ivLv nq ZvK LwZqvb ejv nq|
Libor : London Interbank offering rate : GUv cii ^xKwZ wfwK my`| Gi gvag jbi gy`v evRvi `yZ I enrcwigvY FYi Kvievi msNwUZ nq| h_ mybvgi AwaKvix cwZvb G FY cq _vK|
LIM : Loan aginst imported merchandise t Avg`vbxKviK c`q ^ gqv`x FY| GUv HwQK wKsev evaZvg~jK nZ cvi| GwQK njv Avg`vbxKviKi Abyiva FY `qv nq| Avi evaZvg~jK njv evsK `vwqZ wbq gvj b wKsev Pzwi nIqvi AvksKv _K gy Kivi j `Iqv nq|
Liveries/Uniforms : (Livery - Dw` ; Pvcivm ; a uniform worn by servants. wewk cwiQ`, any characteristic dress. wbw` nvi iYveY ev fiYcvlY ; maintenance at a certain rate (as horses at livery) Uniforms : GKic ; mgic, GKB aibi ev Pwii, having always the same form, manner or character. Acii mwnZ wgj AvQ Ggb aibi cvkvK, a dress of the same kind with others. Merchant Banking (gvPU evswKs) : `ki g~jab evRvi cvwZvwbK A_vqbi myhvM mw Ges mnvqZvi Rb K`xq evsK GK ev GKvwaK wekl aibi h evsK Lvjvi AbygwZ c`vb Ki ZvK gvPU evsK ej Ges Gjvi KvhgK gvPU evswKs ejv nq|
kZ t cyuwR evRvi msv GKUv c_K BDwbU _vKe, Kvb FY Ljvwc cwiPvjK c` AwawZ nZ cvie bv|
Kvhg t g~jab msMni Rb kqvi evRvi kqvi I e Bmy Kiv, kqvi AejLb I evKvi wbevPb Kiv, wWU wmwKU MVb Kiv, cvU dvwjI gvbRgUi eev Kiv Ges KcviU ewWK Dc`k `q|
Net present value = Profit inflows Profit outflows
Kvb cKi mgy`q bM` Acevn I ewncevn evvKZ Ki bM` Acevni gvU eZgvb g~j _K hw` bM` ewncevni gvU eZgvb g~j ev` `qv nq ZvK Gbwcwf ej|
Non-performing Assets (AKRv mw) t evsK cwZvbi mwjvK wZb kYxZ wef Ki `Lvbv hZ cvi|
(1) bM` A_| wbRi KvQ _vKv A_, K`xq evsKi KvQ MwQZ A_ Ges Abvb evsKi KvQ cvIbv A_B njv bM` A_|
(2) evsKi wewbqvM| evsK gybvdv ARbi Rb Zvi Znwej hme LvZ LvUvq Zvi meB evsKi wewbqvM ej MY| ^gqvw` FY _K i Ki miKvwi e ev kqvi wmwKDwiwU q ch mewKQyB evsKi wewbqvMi chvqfy|
(3) vqx mw | evsKi hveZxq Avmevec I evswKs mivgvw`, hcvwZ, `vjvb-KvVv, Rwg vwq mw ej MY|
DjL, evsKi hveZxq mwi ga FY/AwMg I wewbqvM cavb| Gme AwMg mvaviYZ RvgvbZi wecixZ gyi Kiv nq| GZ`mI evsK c` FY Av`vq KiZ cvi bv Ges Gi Dci Kvb my` avh KiZ cvi bv| evsKi `xNgqv`x FYi GgbUv ewk NU _vK| `xNgqv`x vqx mwi gaI Aeenvh mw _vKZ cvi| Gic evsKi hme mw _K Kvb Avq AwRZ nq bv wKsev FY/AwMgi h Aski Dci my` avh Kiv hvq bv ZvK AKRv mw ej|
Non-resident Account (AbvevwmK wnmve) t Abygvw`Z wWjvi`i mv_ evsjv`ki evBi emevmiZ ew`i bvg h wnmve Lvjv Ges cwiPvjbv Kiv nq ZvK AbvevwmK wnmve ej| A_vr, Abygvw`Z wWjviMY evsjv`ki bvMwiK hviv we`k emevmiZ Zv`i bvg wnmve LyjZ cvib|
h ewi bvg Gic wnmve Lvjv nq wZwb Zvi cwieZ evsjv`k emevmiZ Ab Kvb ewK Zvi wnmve cwiPvjbvi evcvi gbvbxZ KiZ cvib| Nostro & Vostro Account t bv wnmve Avgv`i wnmve Ges fv wnmve Ab`i wnmve| hgb evsjv`ki Kvb evsK we`k Zvi cwZwbwai wbKU h wnmve iv Ki ZvK bv wnmve ejv nq| Avevi evsjv`ki Kvb evsK Kvb we`kx evsK wnmve iv Kij evsjv`ki evsK ZvK fv wnmve ej|
Not Negotiable (nvihvM bq) t nvihvM AvBbi 130 bs aviv Abyhvqx PK Gic jLv _vKj aviK c~eeZx gvwjKi Pq AwaKZi Dg gvwjKvbv `vwe KiZ cvi bv| G jLv viv PKwU nvii AhvM eySvq bv| Abygv`bi gvag Gic PK nvi Kiv hvq| GUv GKUv mZKevYx gv| GUv viv eySvbv nq h, PKwU h jBe m gvwjKvbvi wUi SuywK wbqB Zv MnY Ki|
Not Transferable (vbvihvM bq) t PKi gvS Gic jLv _vKj mB PK Ab KvDK c`vb Kiv hve bv| G PKi Ab Kvb cvcK _vKZ cvi bv| cvcK cwiwPZ njB Kej evsK ZvK A_ c`vb Kie| bZzev cvcK mbvKiYi cqvRb iqQ| Pay back period t wewbqvM cwikva Kvj cwZ / wewbqvM cK g~jvqb
h mgqi ga cKi DcvRb Dnvi g~j wewbqvM cwikva KiZ mg H mgqK D cKi wcwewc ej|
Payee (cvcK ev cvIbv`vi) t Av`v hvK PKi UvKv c`vbi Rb Avw` evsKK wb`k c`vb Kib, ZvKB PKi cvcK ev cvIbv`vi ej| cvcK PKi ZZxq c| Aek Av`v wbRI PKi cvcK nZ cvib|
Postage : WvK gvj ; the price for conveyance of letters. Profit t (gybvdv) t q-weqi cYi q g~ji Dci h AwZwi A_ avh Kiv nq ZvK gybvdv ej| gybvdv nQ nvjvj| gybvdv ARb jvf-jvKmvbi SzwK enb KiZ nq| gybvdv ARbi cYi Dci GKvwaKevi gybvdv avh Kiv hvq bv| gybvdv AwbavwiZ Avi my` wbavwiZ hLvb iqQ jvf-jvKmvbi SzwK|
Quarde Hasana (KjvYKi FY) t Bmjvwg evswKs eevq cPwjZ GKwU wekl FY eevi bvg KR nvmvbv| wekl Ges wekl cqvRb webv jvf ev bvggv jvf h FY c`vb Kiv nq Zv-B KR nvmvbv| GUv ewMZ ev RbKjvYg~jK Dfq cKvi nZ cvi|
Rate & Taxes : vbxq Ges RvZxq Ki|
Selective Credit Control (wbevPbg~jK FY wbqY) t wbevPbg~jK FY wbqY eev Ggb KZKjv eev hvi gvag K`xq evsK Dkvbyhvqx wbqY Ki _vK| wewfb aibi wbevPbg~jK FY wbqY eevw` nQ t
(1) FYi ikwbs h eevq cZK FY MnYKvix wK cwigvY FY cve, wK aibi RvgvbZ cqvRb BZvw`|
(2) cZ Kvhg h mKj evwYwRK evsK K`xq evsKi wb`k mwVK gZv cvjb Ki bv m evcvi K`xq evsK h_v_ c`c bq| evwYwRK evsK c` FY wbqY evevi DciI bRi`vwi Ki kvwg~jK evev wbZ cvi|
(3) bwZK cfve h me evwYwRK evsK K`xq evsKi FY wbqY mwVKfve gvb bv, Zv`i wei eev bqvi Rb bwZK cfve LvUvZ cvi| ZvB evwYwRK evsK jvK K`xq evsKi civgkg~jK, mycvwikg~jK Ges Dc`kg~jK wb`kmg~n cvjb KiZ nq|
(4) fvMKvix`i FY wbqY wewfb aibi wejvm `e I g~jevb mvgMx q-weq MvnK`i FYi Dci K`xq evsK KwVb kZ Avivc KiZ cvi|
(5) FYi gvwRb wbaviY Kib h Kvb gvj ev `evw`i wecixZ FY MnYi mgq Zv`i gvU g~ji Askwekl ZvK ev MvnKK enb KiZ nq| Kvb wekl aibi RvgvbZx mwi wecixZ c` FYi Dci gvwRb ivi evcvi wb`k c`vbi gvag K`xq evsK Zvi FY wbqYi Dk cfve LvUvZ cvi|
(6) RbMYi gvS cPviYv msMwVZfve RbgZ Mo Zvjvi gvag K`xq evsK evswKs mK RbMYi AvMn Avv mw KiZ cvi|
Share (kqvi) t h_ g~jabx Kvwbi gvU Abygvw`Z g~jabK KZKjv mgvb msLK Asg ev GKK wef Kiv nq, G`i GKKwU AskK kqvi ejv nq|
ewk t kqvi Zv Kvvwbi gvwjK, Gi gvwjK cwiPvjbvq AskMnY KiZ cvib, Kvvwbi jvf-jvKmvbi Askx`vi nb| AMvwaKvi kqvi Qvov Kvvwb PjvPj diZ `qv hvq bv| me aibi Kvvwb kqvi wew KiZ cvi hLvb ay cvewjK wjwgUW Kvvwb e (FYc) wew KiZ cvi|
Sundry Deposit A/C (wewea Rgv wnmve) : Sundry Deposit A/C njv Ggb wnmve, h wnmve evsKi KwZcq wnmvei UvKv AvcvZZ ivLvi Rb mw Kiv nqQ| GQvov Kvb wnmve RgvKZ UvKv wnmve wkivbvg I GKvDU bv^vi Mowgj `Lv w`j AvcvZZ D UvKv Sundry Deposit wnmve ivLv nq|
Swift : Society for World wide Inter Bank Financial Telecommunication t ejwRqvg AewZ myBdU wekevcx Av evsK UwjKwgDwbKkb Gi GKwU hvMvhvM msv| G eevi Z_vw` 99.9% fvM wbfyj|
Kvh t Z_i ^qswq mZvwqZKiY, h_v_ gvbvbqb, wbivcv, Kvhmxgv, KvhKvwiZv|
Telephone / Trunk Call Charges Recovered : Uwjdvbi gvag Ab kni msev` ciY ev MnY, a call on a telephone trunk-line.
Time Value of Money (UvKvi mgq g~j) t UvKvi mgq g~j njv, UvKvi mgq wfwK g~jvqb| AvRKi GKkZ UvKv Ges 10 eQi cii GKkZ UvKvi g~j GK nZ cvi bv| A_i DcvRb gZv iqQ| mgq AwZgi mv_ mv_ Gi g~j cwiewZZ nq|
weklY t hw` Kvb ewK eZgvb c`q 100 UvKv GK eQi ci c`vb Kiv nq Avi my`i nvi hw` 10% nq, Zvnj h cKZc 90.90 UvKv cve| A_vr 110 UvKvi j ZvK 100 UvKv c`vb Kiv nQ|
Travellers cheque (Uvfjvi PK) t Uvfjvi PK we`k gY Kivi Rb GKwU meRbwewaZ BUygU hv MvnK we`k Kvb evsK ev gvwb GP m `ki cPwjZ gy`vq fvwq wbZ cvi| D Uvfjvi PK Bmyi evsK Zvi MvnK nIqvi kZ Avivc KiZ cvi| PK Bmyi Avw_K cwZvb GKwU wbw` nvi Kwgkb MnY Ki| Bmjvgx evsK evsjv`k wjt PK Bmyi 1% nvi Kwgkb Avivc Ki| Trust Reaccept (TR) t evsK hLb g~j cwikva QvovB wekvmi wfwZ wewbqvM MvnKi KvQ gvjvgvj ev gvjvgvji `wjj hgb Avg`vbx WKzgU nvi Ki ZLb MvnKi KvQ _K Uv wiwm ^vi Kwiq bq| G wiwmUi gvag wewbqvM MwnZv gvjvgvj MnY Ki Ges AxKvi Ki h, m evsKi Uvw wnmve D gvjvgvj msiY Kie Ges gvjvgvj wew Ki weqg~j evsKi KvQ Rgv w`e| wbw` mgq gvj wew bv KiZ cvijI evsKi UvKv cwikva Kie|
Unkeep of Office Premises : evwo, gvUi BZvw` fvj Aevq ivLv, the keeping of house, motor, etc. in good condition, (fvj Aevq) ivwLevi LiP ; the cost of maintenance.
Usance Bill (BDm wej) : Avg`vwb ivwbi eeZ h weji g~j c`vbi Rb weji Mvq DwjwLZ mgqmxgv ch Acv KiZ nq| G g~j c`vbi mgq MYbvi Rb MnxZvi ^xKwZi cqvRb nq| G mgq ^xKwZi ci _K MYbv Kiv nq|
mvBU weji g~j cwikva Ki wej Avg`vwbKvixK MnY KiZ nq, wK BDm weji ay ^xKwZ w`q Avg`vwbKvix wej MnY KiZ cvi| G weji wecixZ gvj Lvjvm Kwiq GwU weqc~eK weji `vq cwikva KiZ cvi| mvBU weji G myweav cvIqv hvq bv|
DjL, cZqci wecixZ cZKZ wej mvBU ev BDm hv-B nDK bv Kb, cZqci kZ cvwjZ nj cZqc BmyKvix evsKK Gi g~j cwikva KiZ nq|
Utilities : cqvRbxqZv, DchvM ; usefulness; RbwnZKi Kvh ; a public service, as mails, railroads, etc. (often a public utility) In banking sector the extra facilies.
WAN Charges : cvyeY ; dKvk ; pale ; faint. ivMRxY ; weakly, as with sickness. Aemb ; languid. ad.- wanly. n.- wanness.
Hadging (mg^q bxwZ) t G bxwZ njv Kvb `ei evRvi co Mj Zv cybivq KvwUq DVvi Rb wekl eev|
LIM : Loan aginst imported merchandise t Avg`vbxKviKK c`q ^ gqv`x FY| GUv HwQK wKsev evaZvg~jK nZ cvi| GwQK njv Avg`vbxKviKi Abyiva FY `qv nq| Avi evaZvg~jK njv evsK `vwqZ wbq gvj b wKsev Pzwi nIqvi AvksKv _K gy Kivi j `Iqv nq|
Margin of Safety (wbivcv cv) t mgQ` we`yZ weq Acv cKZ weq ekx nj mB AwZwi weqK wbivcv cv ej|
gvU weq 50,000 Ges mgQ` weq 40,000 nj wbivcv cv (50,000 - 40,000) = 10,000| wbivcv cv ewk nj cwZvbi wbivcv ZZ ewk Ges SzwK ZZ Kg ne|
Margin of Safety (In Unit) = Total Sales Unit BEP Units
Margin of Safety (in Taka) = Total Sales BEP Sales
Margin of Safety = Profit
Net Present Value (bxU eZgvb g~j) t Kvb cKi mgy`q bM` Acevn I ewntcevnK evvKZ Ki bM` Acevni gvU eZgvb g~j _K bM` ewntcevni gvU eZgvb g~j ev` w`j bxU eZgvb g~j cvIqv hvq|
Net Present Value = Net Present value of Inflows Net Present value of outflows
GwU wewbqvM cKi MnYhvMZv g~jvqbi wbfihvM AvaywbK cwZ| Gi eenvi w`b w`b ew cvQ|
Pari-Passu Charge (mgvb c`c) t GKwU welq Ab GKwU welqi mv_ mgvbfve AMmi nj ZvK Pari-Passu Charge ej MY Kiv nq|
Ze Kvvwbi wWevi Bmy Kivi mgq G K_vwU eeZ nq| Gi A_ Kvb w`wb wmwiRi wWevi GKB nvi c`vb KiZ ne|
Pay Back Period (wewbqvM cwikvaKvj) t wewbqvMKZ cKi Avmj g~jab D cK _K KZ eQii ga diZ Avme Zv Rvbv hvq| cKi fMvekli g~jK G weePbvq Avbv nq bv| AwbwZ `xNvqy I SzwKej cK wbevPb G cwZ eenvi Kiv nq|
PBP = =
weklY = GKwU gwkbi `vg hw` 25000 UvKv nq Ges Gi _K Kic~e Avq 12000 Ges Ki 30% nj
PBP = 12000-5000 (AePq) = 7000 - 2100 (Ki 30%) = 4900 + (5000 AePq) = 9900 = = 2.52 Years Pay out Ratio (cwikva gZv AbycvZ) t kqvi cwZ AwRZ Avqi KZUzKz jfvsk wnme eUb Kiv ne Zv h AbycvZi gvag wbaviY Kiv nq ZvK cwikva gZv AbycvZ ejv nq| D AbycvZ kqvi wewbqvM Kvix`i kqvi q msv wmv MnY mnvqZv Ki|
m~ t Kvk wWwfW/bxU Avq A_ev, kqvi cwZ jfvsk/kqvi cwZ Avq|
Price Earning Ratio (AwRZ g~j AbycvZ) t h AbycvZ kqvii fwelr g~j mK aviYv c`vb Ki Ges kqvii Aeg~jvqb Z_v g~j nvm Ges Awag~jvqb Z_v g~j ew mK aviYv c`vb Ki ZvK AwRZ g~j AbycvZ ejv nq|
m~ t mvaviY kqvii evRvi g~j / kqvi cwZ Avq|
Pricing (g~j) t Kvb cY ev mevi wewbgq g~jK A_i viv cwigvc Kiv nj ZvK g~j ej| Ab fve, Kvb cY ev mev MnY ev eenvii wewbgq fvv hv cwikva Ki ZvK g~j ej| Price is what is charged for something.
DchvwMZv g~jgvb g~j
wP g~j
g~j wbaviYi Dk t
wewbqvM ev bxU wewi Dci wbw` gybvdv ARb
g~j wwZkxjZv eRvq ivLv
evRvi AzY ivLv ev cwieab Kiv
weq cew
cwZhvwMZv gvKvejv ev cwZnZ Kiv
gybvdv ew Kiv
g~j weewRZ cwZhvwMZv
Average Fixed Cost :
Pricing Method :
(1) Cost Based approch (eq wfwK `wfw) t (I) Cost plus Pricing method (LiPhvM g~j wbaviY cwZ) t GKwU GKKi gvU LiPi mv_ H GKK weq Ki cwZvb wK cwigvY gybvdv ARb KiZ Pvq Zv hvM Ki H GKKi weq g~j wbaviY Kiv nq| Ze G cwqvq wewfb aiYi h LiP iqQ Ges Drcv`b nvm ev ewi viv hjv wewfbfve cfvweZ nq Zv weeP nq bv|
(II) Break Even Analysis (mgQ` weklY cwZ) t
(III) Target profit Pricing method (jwi gybvdv cwZ) t
Return on Investment (wewbqvM cwZ Avq) t jvf ARb gZv wbYqi Rb h AbycvZ wYYq Kiv nq ZvK wewbqvM cwZ Avq ejv nq| GwU eevcbvi `Zv cwigvc mnvqZv Ki| Gi gvag wewbqvMi Dci gybvdvi nvi wbbxZ nq|
Gi `ywU Ask t (1) weqi Dci gybvdvi nvi I (2) wewbqvMi Dci weqi nvi| GLvb c_g AbycvZ weqi KZ Ask gybvdv Zv wb`k Ki Avi wZxq AbycvZ viv m`i KvhKi cqvM mK aviYv `q|
m~ t gybvdv/weq Y weq/wewbqvM (m`) Y 100
Risk Weighted Assets (SzwK enbKvix m`) t Kvb cwZvbi wekl Ki evsK Kvvwbi Rb Zvi wewbqvMKZ m`K h kYxwefvM Kiv nq Zv g~jZ SzwKi wbwiL wbYq Kiv nq| mvaviYZ wewbqvMKZ m`K gvU cuvP kYxZ fvM Kiv nq|
Secret Reserve (jyvwqZ mwwZ) t Kvb Avw_K cwZvb K`xq evsK AewnZ bv Ki ^Y, ic ev Ab Kvb g~jevb avZe c`v_ GgbwK bM` A_ Rgv ivLj ZvK jyvwqZ mwwZ ejv nq| Gi dj K`xq evsKi FY wbqY cwZ evavM nq|
Statutory Minimum Balance (wewae b~bZg Rgv) t cwZwU evwYwRK evsK Zvi gvU `vqi h wbw` Ask bM` A_i AvKvi K`xq evsK Ges wbRi nvZ ivL Zv-B wewae b~bZg Rgv|
evsjv`ki evwYwRK evsKi wewae b~bZg evj nQ Zv`i Pvwn`v I gqv`x AvgvbZi 25 fvM| Gi ga kZKiv 20 fvM wbR`i nvZ Ges 5 fvM evsjv`k evsK Rgv ivLZ nq| AvgvbZKvix`i `vex I `bw`b LiP wgUvbvi RbB G bM` A_ evwYwRK evsK nvZ ivL|
Statutory Reserve Ratio (SLR) (wewae msiY AbycvZ) t
Stock turnover Ratio (gRy`cY AveZb AbycvZ) t cwiPvjb I wecbb RwbZ `Zv wbYqi Rb h AbycvZ Kiv nq ZvK gRy`cY AveZb AbycvZ ejv nq|
m~ t wewZ cYi eq/Mo gRy`, A_ev bxU weq/Mo gRy`|
Suplimentary Capital (mnvqK g~jab) : mnvqK g~jab Working Capital policies (PjwZ g~jabi bxwZmg~n) t PjwZ g~jab A_vqbi Rb wZbwU bxwZ AbymiY Kiv nq|
Conservative Policy (iYkxjZv bxwZ) t AwaK SzwK wbZ nq Ggb cwZvb iYkxj bxwZ AbymiY Kiv nq _vK| Gi g~j K_v njv vqx g~jab PjwZ g~jabi vqx Ask I `xN gqv`x Drm nZ msMn Kiv DwPZ|
`xN gqv`x Drmvqx g~jab + vqx PjwZ g~jab + AvswkK Avqx PjwZ g~jab
^gqv`x DrmAvswkK Avqx PjwZ g~jab
Aggressive policy (KVvi bxwZ) t h eevcbv KZc SzuwK MnY ZZUv cvq bv m me cwZvb PjwZ g~jab KVvi bxwZ AbymiY Ki|
`xN gqv`x Drmvqx g~jab + AvswkK vqx PjwZ g~jab
^gqv`x DrmAvswkK vqx PjwZ g~jab + Avqx PjwZ g~jab
Matching Policy (mg^q bxwZ) t iYkxj I KVvi bxwZi mg^q|
`xN gqv`x Drmvqx g~jab + vqx PjwZ g~jab
^gqv`x DrmAvqx PjwZ g~jab
Cash Flow StatementFund Flow Statement
msvwbw` mgq bM` A_i AvMgb wbMgbGKwU Kvievix cwZvbi Znweji AvMgb eenvivw` h weeiYxZ cKvk
wfwbM` Aevi cwieZbK wfw Ki`ywU wbw` mgq DZci KvhKix PjwZ g~jabi cv_KK weePbv Ki
cviwK DAvQKvb cviwK D evenvi Kiv nq bv
cZ cwqvGwU cZKvj KvhKix PjwZ g~jabi cv_K msv Kvb weeiYx cZ Kiv nq bv`ywU avc Zwi Kiv nq
(1) KvhKix PjwZ g~jabi cv_K
(2) Znweji Drm I cqvM weeiYx
ZnwejAvMgb ewew bvI nZ cvi|
djvdjmgvcbx bM` Aevi cwigvY RvbvKvhKix PjwZ g~jabi nvm ev ewi cwigvY wbaviY
NPV (Net Present Value)IRR (Internal Rate of Return)
evvKZ bM`vb cwZevvKZ bM`vb cwZ
A_i mgqg~j I bM` cevn weePbv Kiv nqA_i mgqg~j I bM` cevn weePbv Kiv nq
Kvvwbi m` mevwaKiY Dki mv_ mvgmKvvwbi m` mevwaKiY Dki mv_ mvgm
bM` Acevn I bM` ewncevni eZgvb g~ji cv_Khv GKwU cKi bM` AcevnK bM` ewncevni mgvb Ki
evvi nvi ei KiZ nq bv, Kvvwbi g~jab eqK evvi nvi wnme aiv nqTrial & Error Method Aej^b Ki ei Kiv nq|
abvZK nj Kvvwbi g~j mevP KiZ mvnvh KiKvvwbi cZvwkZ cvwi ni Acv ewk nj Zv Kvvwbi g~j mevP KiZ mvnvh Ki|
k~b ev abvZK nj cK MnYGKB
evvi nvi Rvbv bv _vKj g~j ei Kiv hvq bvcKi gybvdv jfZv mK aviYv `q
PBP (Pay Back Period)ARR (Accounting/Average Rate of Return)
ROI (Return on Investment)
cK g~jvqbi cPwjZ cwZcK g~jvqbi cPwjZ cwZ
A_i mgq g~jK weePbv Kiv nq bvA_i mgq g~jK weePbv Kiv nq bv
cwZwU eySv I MYbv Kiv mnRG cwZwUI eySv I MYbv Kiv mnR
GwU wewbqvM I Ki cieZx evwlK bM` cevni AbycvZKi cieZx evwlK bxU gybvdv I wewbqvMi kZKiv nvi
GZ Ki cieZx bM` cevn weePbv Kiv nq bvKi cieZx gybvdv weePbv Kiv nq
cKi m~Y Avqyvj weePbv Kiv nq bvAvqyvj gybvdvi Dci iZ Avivc Ki
cv_wgK wewbqvMK weePbv Kiv nqMo wewbqvMK weePbv Kiv nq
cKi SzwK I Zviji Dci AwaK iZ Avivc Kiv nqay gybvdv ARb gZvi Dci iZ Avivc Kiv nq|
AwaK SzwKmb cK MnY Kivi mvebv _vKG iKg mvebv Lye Kg
Av`vqKZ A_ nZ cybivq wewbqvM Ki my` cvIqvi welqwU weePbv Kiv nqcyb wewbqvM nZ my` cvIqvi mvebv _vK bv
Liquidity Ratio
Average Collection Period = 360 days
Creditors turnover Ratio=
Current Ratio=
=
PjwZ `vq cwikva gZv wbYqi Rb G AbycvZ weklY Kiv nq|
Current Assets = Cash + Bills Receivable + Government Securities + Trade Debtors + Prepaid Expenses + Stock in trade + Share at cost or market value whichever less + Stores
Working Capital= Current Assets Current Liabilities
Quick Ratio/Acid-Test Ratio= =
=
Solvency Ratio
Debt-equity Ratio= = =
= Equity Fund = Shareholder fund = Capital + Reserve + PL A/C
gvwjKi UvKvwcQy evBi KZUvKv LvUQ G AbycvZ viv Zv wbYq Kiv nq|
Debt-turnover Ratio= Interest Coverage Ratio= =
Profitability Ratio
Gross Profit Ratio= 100
Net Profit Ratio= 100
Operating Ratio =
Profit Margin=
Return on total resources=
Return on Capital Employed= =
Capital Employed= (Share Capital + Reserves & Surplus + Secured/Unsecured Term Loans) - InvestmentsCapital Gearing Ratio=
g~jab webvm AbycvZ t h AbycvZ viv Kvb cwZvbi wbw` my`wfwK FY g~jabi mv_ mvaviY kqvi g~jabi Zyjbv Kiv nq|
Collection Index=
Return on Net worth=
Return on equity Funds=
Return on Investment =
100 = 100
wewbqvM cwZ Avq t jvf ARb gZv wbYqi Rb G AbycvZ eeZ nq| D AbycvZ eevcbvi `ZvK cwigvc mnvqZv Ki|
AvjvP AbycvZ `ywU Ask wef, h_v- (K) weqi Dci gybvdvi nvi Ges (L) weqi Dci wewbqvMi nvi| c_g Ask weqi KZ Ask gybvdv nqQ Zv wb`k Ki Avi wZxq Ask m`i KvhKi cqvM mK aviYv c`vb Ki|
Activity Ratio
Debtors Turnover Ratio=
Stock1- Turnover Ratio= =
cwiPvjb I wecbb RwbZ `Zv wbYq D AbycvZ eeZ nq|
Total Asset Turnover Ratio=
Receivable Turnover Ratio= =
Inventory Turnover Ratio =
Current Cash debt coverage Ratio =
Fixed Asset Turnover Ratio=
Finished goods Turnover Ratio =
Operating Ratio =
EPS (Earning per share) = =
EPS (Earning per share) =
Price-earning Ratio=
Market Value of the share= EPS Price Earning Ratio
Profit Margin on sales = 1000
Proprietary Ratio=
gvU m`i KZUzKz gvwjKi Ask G AbycvZ viv wbYq Kiv nq| G AbycvZ 100% nj m~Y gvwjKi g~jab eySvq| GLvb gvU mwZ AjxK mw ev` `qv nq hgb- cv_wgK LiP, jvf-jvKmvb wnmvei WweU evj|
Pay out Ratio = = = 1000
kqvi cwZ AwRZ Avqi KZUzKz jfvsk wnme eb Kiv nQ Zv wbaviY Kivi Rb c-AvDU AbycvZ wbYq Kiv nq| kqvi wewbqvMKvix`i kqvi q msv wmv MnY D AbycvZ mnvqZv Ki|
Travellers cheque (Uvfjvi PK) t Uvfjvi PK we`k gY Kivi Rb GKwU meRbwewaZ BUygU hv MvnK we`k Kvb evsK ev gvwb GP m `ki cPwjZ gy`vq fvwq wbZ cvi| D Uvfjvi PK Bmyi evsK Zvi MvnK nIqvi kZ Avivc KiZ cvi| PK Bmyi Avw_K cwZvb GKwU wbw` nvi Kwgkb MnY Ki| Bmjvgx evsK evsjv`k wjt PK Bmyi 1% nvi Kwgkb Avivc Ki|
Financial AccountingManagement Accounting
cKwZAZxZ Z_ AvjvKfwelr Z_ AvjvK
welqeAvw_K Aev vZ KicqvRb wbwiL wewfb wefvM ev cY mK Z_ ck Ki
mgqwnmveKvj wbwiLcqvRb wbwiL
wnmveiY cwZbxwZgvjvi AvjvKcqvRb I myweavi AvjvK
AvBbi evaevaKZvAvQ (AekB wnmve iY KiZ ne)bB (evaZvg~jK bq)
eenviAbKay eevcbvq
Z_i cKwZmsLvZKYMZ
mgm weePbvcwZe`b Dcvcb`yej wPwZKiY
mwVKZvwbfyjAbygvb wfwK
Cost AccountingFinancial Accounting
cwZwU Re, cwqv I `ei GKKi wfwK Drcv`b eq Z_ mieivnGLvb GKK cwZ eq wbYq Kiv nq bv|
wmv MnY cqvRbxq Z_ mieivn Kiwmv MnY cqvRbxq Z_ mieivn Ki bv
gRyix wnmve ivLv nqivLv nq bv
cZ I civ LiP c_K fve `Lvbv nqnq bv
c~e eqi mv_ cKZ eqi Zzjbv Kiv nqjvf-wZi wevwiZ weklY G cwZZ me nq bv
eq wbqY eevcbvK c~Y mvnvh KiKiZ cvi bv
Gi mgQ` we`y weklY cvwK eq weklY `yZidv `vwLjv bxwZi evBime`vB `yZidv `vwLjv bxwZ AbymiY Kiv nq
GUv Drcv`bgyLx I mev c`vbKvix cwZvbi Rb chvRh Kvb cwZvb eeZ nq
wewa weavb Abymvi PvwjZ bqwewa-weavb Abymvi PvwjZ
Direct CostIndirect Cost
msvmivmwi Drcv`bi mv_ RwoZRwoZ bq
D`vniYqKZ cYi `vg, cwienb, gRywifvov, eZb, Awdm LiP, Kwgkb
mgicZvGKK cwZ mgvbme mgq mgvb
ebhvMZvwefvM cqvRb nq bvkYxwebvm cqvRb
PvR ev cqvMG LiP mivmwi PvR Kiv nqc~e wbavwiZ cqvM
RwoZDrcv`b wefvMi mv_G eq Drcv`b, ckvmb I weq RwoZ
cwieZbkxjZvcwieZbkxjAvav cwieZbkxj
Profit & Loss Account
Interest income :
Interest received (interest & commission)
Add :Outstanding interest (Interest and dividend accrued & Outstanding) other assets
Less :Rebate on Bill discounted (Unexpired discount) other liabilitiesLess interest paid (interest on deposit)
Interest (Mention in the credit side of the Trial Balance Income)
Net interest income :
Commission Received (Commission charges)
Discount Received (Discount charges)
Dividend Received (Dividend received less tax)
Discount and Exchange
Profit on sale on investment
Share transfer fee
Miscellaneous receipt
Total Operating Income
Less Operating Expenses :
Advertising
Auditors fees & Law charge
Bad debts written off (Bad debt)
Contribution to Provident fund
Depreciation on premises ( Provide TK. 17,500 for depreciation on Bank Premises)
General expenses / General Charges
Interest (Mention in the debit side of the Trial Balance Expenditure)
Printing and stationary
Rent & Taxes
Salaries & Allowances
Less G.M Salary (Salaries include TK. 10,000 paid to G.M)
G.M Salary (Salaries include TK. 10,000 paid to G.M)
Traveling expenses
Provision for bad debts (Old) It will be minus from {bad debts+ new bad debts}
Less from Premises and Fixed Assets
Profit before Provision
Bad debt written off
Less Provision for Bad debts (Provide for bad debts to the extents of TK 5500) Other liabilities
Profit before Appropriation
Less Appropriation
Statutory Reserve (20% of Profit before Appropriation) Shareholders EquityInterim Dividend
Retained Profit for the year
Off Balance sheet item. Market value of shares Tk 2,55,000
Acceptance and endorsement for customers (gji c ^xKZ cvb)Bills for collection (Av`vqi Rb MnxZ wej)Contingent liabilities (mve `vq)Liability of customers for Acceptance and Endorsement
Property & Assets :
1.Cash
Cash in Hand
Cash at bank
Balance with Other Bank
Cash with Bangladesh Bank
Accounts receivable
Less Allowance for bad debts
Notes receivable
Preliminary expenses
Sundry debtors (Less Bed debt)
Accrued income
Prepaid Expenses (Rent, salaries etc.)
Supplies on hand
Inventories
Stock
2.Money call and short Notice
3.Investments :
In shares (Investment in shares cost)
Investment in shares and Debentures
In National Bonds (Investment in National Defense Bond cost)
In Govt. Securities (Govt. Securities at cost)
Investment in govt. bonds
Gold Bullion / Silver Bullion
Other long-term investments
4.Loan and Advances
Advance to customers
Bills discounted
5.Premises and Fixed Assets
Premises
Less Depreciation ( Provide TK. 17,500 for depreciation on Bank Premises) Operating Expanse6.Other Assets :
Interest & Dividend Accrued (Interest and dividend accrued & Outstanding) Interest Received
Interest accrued on investment (Interest on investment due)
Unexpired insurance (Prepaid insurance)
Branch adjustment (Debit)
Intangible Assets
Goodwill
Trade marks, designs etc.
Patents
Preliminary expenses
7. Non Banking Assets
Liabilities & Capital
Notes payable
Accounts payable
Expenses payable
Unearned income
Dividend payable
Tax payable
Advance from customers
Sundry creditors
Bank loan
Interest on bank loan
1.Borrowings from other Banks
2.Deposit and other Accounts
Deposit Accounts
Current Accounts
3.Other Liabilities
Rebate on Bill Discounted (Unexpired discount) Less from Interest
Provision for Bad Debts (Provide for bad debts to the extent to TK. 5,500)
Mortgage loan
Bond payable
Debenture
Branch adjustment (Credit)
Owners/ Stockholders Equity
4.Shareholders Equity
Paid up capital (Share Capital 88,750 shares of Tk 10 each)
Less Calls in Arrear
Share Premium
Capital stock
Reserve for final dividend
Less Final dividend from the trial balance
Statutory Reserve (from PL account)
Reserve Fund
Retained Profit
Last year Profit (Profit & Loss A/C)
Current Year Profit (Retained Profit/earning)
Adjustment And Adjustment Entries
Office salaries accrued
Expenditure PL, add with salary
Salaries payable C. LiabilitiesSalaries expense
Accrued salaries
Supplies used
Supplies expenses. PL,
Less from Supplies on hand AssetSupplies on hand
Supplies expenses
Stock in hand (Closing stock)
PL Credit (add with Sales) Trading account
Stock assetPrepaid Expenses
Less then concern Expenditure
Unexpired Expenses (Asset)
Unexpired discount
Less rebate on Bill discounted from Interest Received PLRebate on Bill discounted Other liabilities
Rebate on bills discounted & purchased for unexpired terms
Rebate on Bill discounted Less from Interest Received PLRebate on Bill discounted Other liabilitiesA scrutiny of the current account ledger reveals that are overdraw to the extent Tk. 25,000 and the total of credit balance is Tk. 22,000
Add current account
Add unreconded overdrawn Asset
Interest and dividend accrued and outstanding
Add Outstanding interest PL add with interest received
Interest & Dividend Accrued Other AssetGeneral Expenses include Prepaid rent
Less Prepaid rent (from general expenses) PL
Prepaid Rent Liabilities
Sundry assets include sundry debtors Tk. which a provision of 5% is to be made for bad debts
Bad debts (on debtors) PL
Less form sundry detors Asset
Provide depreciation
Depreciation on Expenditure PL
Less depreciation (from that asset) Premises and fix asset
Allow 5% depreciation of premises on original cost
Depreciation on premises PL (calculate will be on premises
with accumulated depreciation)
Amount deduct from premises premises and fix asset
Provide for bad debts to the extent
Provision for bad debts PL less from interest received
Provision for bad debts Other liabilities
A Provision for doubtful debts
Provision for bad debts PL Expense
Provision for bad debts Other liabilitiesOutstanding Liabilities to be provided for--
Add due PL
Outstanding expenses liabilities
Market value of Investments (Lees 35000)
Less reduction of price invest. less from investment at cost
Less fall on investment SH EQ. less from invest. Res. fund
Provide for taxation
Provision for tax PL less after provision
Provision for tax Other liabilities
A provision for income tax to the extent is desired
Provision for tax PL less after provision
Provision for tax Other liabilitiesProvision for bad debts to be reduced
Add new Provision PL
Less from Sundry Debtors Asset
The Directors recommended 15% dividend for the year
Dividend proposed PL A
ppropriations
Proposed dividend Other liabilitiesGeneral reserve is to be raised
Provision for reserve Less then General reserve PL
Add retain Provision with general reserve Shareholder equity
Bad debt reserve is to be raised
Bad debt reserve New PL (the old bad debts will less from it)
Less then from sundry debtors Asset
The Managing Director is entitled to a Commission of 5% on net profit before charging his commission
Expense PL (calculate will be as 105 unit of the sum)
Managing director commission LiabilitiesContingent Liabilities
Provision for contingency PL
Provision for contingency Other liabilities
Ratio Analysis
Liquidity Ratio
Current Ratio=
=
Quick Ratio/Acid-Test Ratio= =
=
Solvency Ratio
Debt-equity Ratio= = =
Interest Coverage Ratio= =
Profitability Ratio
Gross Profit Ratio= 100
Net Profit Ratio= 100
Return on total resources=
Return on Capital Employed=
Return on equity Funds=
Activity Ratio
Debtors Turnover Ratio=
Stock1`q Turnover Ratio=
Total Asset Turnover Ratio=
===================================================
Receivable Turnover Ratio= =
Inventory Turnover Ratio =
Current Cash debt coverage Ratio =
Fixed Asset Turnover Ratio=
Finished goods Turnover Ratio =
Operating Ratio =
EPS (Earning per share) =
=
EPS (Earning per share) =
Market Value of theshare= EPS Price Earning Ratio
Profit Margin on sales = 1000
Pay out Ratio = 1000
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