<style>/*
<link href='https://www.blogger.com/dyn-css/authorization.css?targetBlogID=5882193361055421767&zx=2f12afe2-dd84-4af7-97cc-19ae3d855537' media='none' onload='if(media!='all')media='all'' rel='stylesheet'/><noscript><link href='https://www.blogger.com/dyn-css/authorization.css?targetBlogID=5882193361055421767&zx=2f12afe2-dd84-4af7-97cc-19ae3d855537' rel='stylesheet'/></noscript>
<meta name='google-adsense-platform-account' content='ca-host-pub-1556223355139109'/>
<meta name='google-adsense-platform-domain' content='blogspot.com'/>

<script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-5060698532387477&host=ca-host-pub-1556223355139109" crossorigin="anonymous"></script>

<!-- data-ad-client=ca-pub-5060698532387477 -->

<link rel="stylesheet" href="https://fonts.googleapis.com/css2?display=swap&family=Tiro+Bangla&family=Anek+Bangla"></head>
<body>
<!-- DO NOT DELETE Theme Core File -->
<noscript><iframe height='0' src='https://www.googletagmanager.com/ns.html?id=GTM-MV2BCCXL' style='display:none;visibility:hidden' width='0'></iframe></noscript>
<!-- DO NOT DELETE Theme Core File -->
*/</style>

অধ্যায় ৩: দুতরফা দাখিলা পদ্ধতি || Double Entry System

১. লেকচার

ক. দুতরফা দাখিলা পদ্ধতি কি? এর মূলনিতি বা বৈশিষ্ট

খ. ডেবিট ক্রেডিট কি?

গ. ডেবিট ক্রেডিট নির্ণয়ের নিয়ম / কারন সহ

ঘ. দুতরফা দাখিলা পদ্ধতির হিসাবের বই কয়টি ও কি কি?

ঙ.দুতরফা দাখিলা পদ্ধতির হিসাব কয় প্রকার ও কি কি?

চ. হিসাব চক্র কি?এর উপাদান সমূহ

চ. এক তরফা দাখিলা পদ্ধতি

২. MCQ > এক কথায় উত্তর > সংক্ষিপ্ত উত্তর

৩. অংকের সাজেশন

৪. অংকের নিয়ম ও সূত্র

৫. পাঠ্য বই এর সমাধান

৬. সেরা স্কুলের CQ সমাধান

৭. বোর্ড প্রশ্নের CQ সমাধান

৮. অধ্যায় ভিত্তিক Modet test

এই পোস্টটি পরিচিতদের সাথে শেয়ার করুন

Faisal Ahmed Sazol

Faisal Ahmed Sazol

MBA, BBA in Accounting. HSC in Commerce. SSC in Business Studies.

মন্তব্য করতে এখানে ক্লিক করুন

<style>/*
<script type="text/javascript" src="https://www.blogger.com/static/v1/widgets/3339277135-widgets.js"></script>
<script type='text/javascript'>
window['__wavt'] = 'AOuZoY5fxPOw0JteqzM6p6Qf4Vczv3-R9g:1745019574157';_WidgetManager._Init('//www.blogger.com/rearrange?blogID\x3d5882193361055421767','//www.commerceclan.xyz/2025/03/double-entry-system.html','5882193361055421767');
_WidgetManager._SetDataContext([{'name': 'blog', 'data': {'blogId': '5882193361055421767', 'title': 'Commerce Clan', 'url': 'https://www.commerceclan.xyz/2025/03/double-entry-system.html', 'canonicalUrl': 'https://www.commerceclan.xyz/2025/03/double-entry-system.html', 'homepageUrl': 'https://www.commerceclan.xyz/', 'searchUrl': 'https://www.commerceclan.xyz/search', 'canonicalHomepageUrl': 'https://www.commerceclan.xyz/', 'blogspotFaviconUrl': 'https://www.commerceclan.xyz/favicon.ico', 'bloggerUrl': 'https://www.blogger.com', 'hasCustomDomain': true, 'httpsEnabled': true, 'enabledCommentProfileImages': true, 'gPlusViewType': 'FILTERED_POSTMOD', 'adultContent': false, 'analyticsAccountNumber': 'G-L7X8K9V17V', 'analytics4': true, 'encoding': 'UTF-8', 'locale': 'bn', 'localeUnderscoreDelimited': 'bn', 'languageDirection': 'ltr', 'isPrivate': false, 'isMobile': false, 'isMobileRequest': false, 'mobileClass': '', 'isPrivateBlog': false, 'isDynamicViewsAvailable': true, 'feedLinks': '\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22Commerce Clan - Atom\x22 href\x3d\x22https://www.commerceclan.xyz/feeds/posts/default\x22 /\x3e\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/rss+xml\x22 title\x3d\x22Commerce Clan - RSS\x22 href\x3d\x22https://www.commerceclan.xyz/feeds/posts/default?alt\x3drss\x22 /\x3e\n\x3clink rel\x3d\x22service.post\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22Commerce Clan - Atom\x22 href\x3d\x22https://www.blogger.com/feeds/5882193361055421767/posts/default\x22 /\x3e\n\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22Commerce Clan - Atom\x22 href\x3d\x22https://www.commerceclan.xyz/feeds/3212713263715441310/comments/default\x22 /\x3e\n', 'meTag': '', 'adsenseClientId': 'ca-pub-5060698532387477', 'adsenseHostId': 'ca-host-pub-1556223355139109', 'adsenseHasAds': true, 'adsenseAutoAds': true, 'boqCommentIframeForm': true, 'loginRedirectParam': '', 'view': '', 'dynamicViewsCommentsSrc': '//www.blogblog.com/dynamicviews/4224c15c4e7c9321/js/comments.js', 'dynamicViewsScriptSrc': '//www.blogblog.com/dynamicviews/bc826f6b5fcd450f', 'plusOneApiSrc': 'https://apis.google.com/js/platform.js', 'disableGComments': true, 'interstitialAccepted': false, 'sharing': {'platforms': [{'name': '\u09b2\u09bf\u0999\u09cd\u0995 \u09aa\u09be\u09a8', 'key': 'link', 'shareMessage': '\u09b2\u09bf\u0999\u09cd\u0995 \u09aa\u09be\u09a8', 'target': ''}, {'name': 'Facebook', 'key': 'facebook', 'shareMessage': 'Facebook \u098f \u09b6\u09c7\u09df\u09be\u09b0 \u0995\u09b0\u09c1\u09a8', 'target': 'facebook'}, {'name': '\u098f\u099f\u09bf \u09ac\u09cd\u09b2\u0997 \u0995\u09b0\u09c1\u09a8!', 'key': 'blogThis', 'shareMessage': '\u098f\u099f\u09bf \u09ac\u09cd\u09b2\u0997 \u0995\u09b0\u09c1\u09a8!', 'target': 'blog'}, {'name': 'X', 'key': 'twitter', 'shareMessage': 'X \u098f \u09b6\u09c7\u09df\u09be\u09b0 \u0995\u09b0\u09c1\u09a8', 'target': 'twitter'}, {'name': 'Pinterest', 'key': 'pinterest', 'shareMessage': 'Pinterest \u098f \u09b6\u09c7\u09df\u09be\u09b0 \u0995\u09b0\u09c1\u09a8', 'target': 'pinterest'}, {'name': '\u0987\u09ae\u09c7\u09b2', 'key': 'email', 'shareMessage': '\u0987\u09ae\u09c7\u09b2', 'target': 'email'}], 'disableGooglePlus': true, 'googlePlusShareButtonWidth': 0, 'googlePlusBootstrap': '\x3cscript type\x3d\x22text/javascript\x22\x3ewindow.___gcfg \x3d {\x27lang\x27: \x27bn\x27};\x3c/script\x3e'}, 'hasCustomJumpLinkMessage': true, 'jumpLinkMessage': 'Read more \xbb', 'pageType': 'item', 'postId': '3212713263715441310', 'pageName': '\u0985\u09a7\u09cd\u09af\u09be\u09df \u09e9: \u09a6\u09c1\u09a4\u09b0\u09ab\u09be \u09a6\u09be\u0996\u09bf\u09b2\u09be \u09aa\u09a6\u09cd\u09a7\u09a4\u09bf || Double Entry System', 'pageTitle': 'Commerce Clan: \u0985\u09a7\u09cd\u09af\u09be\u09df \u09e9: \u09a6\u09c1\u09a4\u09b0\u09ab\u09be \u09a6\u09be\u0996\u09bf\u09b2\u09be \u09aa\u09a6\u09cd\u09a7\u09a4\u09bf || Double Entry System', 'metaDescription': ''}}, {'name': 'features', 'data': {}}, {'name': 'messages', 'data': {'edit': '\u09b8\u09ae\u09cd\u09aa\u09be\u09a6\u09a8\u09be', 'linkCopiedToClipboard': '\u09b2\u09bf\u0999\u09cd\u0995 \u0995\u09cd\u09b2\u09bf\u09aa\u09ac\u09cb\u09b0\u09cd\u09a1\u09c7 \u0995\u09aa\u09bf \u0995\u09b0\u09be \u09b9\u09df\u09c7\u099b\u09c7!', 'ok': '\u09a0\u09bf\u0995 \u0986\u099b\u09c7', 'postLink': '\u09b2\u09bf\u0999\u09cd\u0995 \u09aa\u09cb\u09b8\u09cd\u099f \u0995\u09b0\u09c1\u09a8'}}, {'name': 'template', 'data': {'name': 'custom', 'localizedName': '\u0995\u09be\u09b8\u09cd\u099f\u09ae', 'isResponsive': true, 'isAlternateRendering': false, 'isCustom': true}}, {'name': 'view', 'data': {'classic': {'name': 'classic', 'url': '?view\x3dclassic'}, 'flipcard': {'name': 'flipcard', 'url': '?view\x3dflipcard'}, 'magazine': {'name': 'magazine', 'url': '?view\x3dmagazine'}, 'mosaic': {'name': 'mosaic', 'url': '?view\x3dmosaic'}, 'sidebar': {'name': 'sidebar', 'url': '?view\x3dsidebar'}, 'snapshot': {'name': 'snapshot', 'url': '?view\x3dsnapshot'}, 'timeslide': {'name': 'timeslide', 'url': '?view\x3dtimeslide'}, 'isMobile': false, 'title': '\u0985\u09a7\u09cd\u09af\u09be\u09df \u09e9: \u09a6\u09c1\u09a4\u09b0\u09ab\u09be \u09a6\u09be\u0996\u09bf\u09b2\u09be \u09aa\u09a6\u09cd\u09a7\u09a4\u09bf || Double Entry System', 'description': '', 'url': 'https://www.commerceclan.xyz/2025/03/double-entry-system.html', 'type': 'item', 'isSingleItem': true, 'isMultipleItems': false, 'isError': false, 'isPage': false, 'isPost': true, 'isHomepage': false, 'isArchive': false, 'isLabelSearch': false, 'postId': 3212713263715441310}}, {'name': 'widgets', 'data': [{'title': 'Upload Image', 'type': 'Image', 'sectionId': 'upload-image', 'id': 'Image10'}, {'title': 'Logo', 'type': 'HTML', 'sectionId': 'header-main', 'id': 'HTML10'}, {'title': 'Icons, Dark, Search', 'type': 'LinkList', 'sectionId': 'header-main', 'id': 'LinkList10'}, {'title': 'Menu', 'type': 'LinkList', 'sectionId': 'header-main', 'id': 'LinkList11'}, {'title': '#\u0986\u09ae\u09be\u09a6\u09c7\u09b0 \u09b8\u09c7\u09ac\u09be \u09b8\u09ae\u09c1\u09b9', 'type': 'HTML', 'sectionId': 'before-blog', 'id': 'HTML38'}, {'title': '\u09ac\u09cd\u09b2\u0997 \u09aa\u09cb\u09b8\u09cd\u099f\u0997\u09c1\u09b2\u09bf', 'type': 'Blog', 'sectionId': 'blog-post', 'id': 'Blog1', 'posts': [{'id': '3212713263715441310', 'title': '\u0985\u09a7\u09cd\u09af\u09be\u09df \u09e9: \u09a6\u09c1\u09a4\u09b0\u09ab\u09be \u09a6\u09be\u0996\u09bf\u09b2\u09be \u09aa\u09a6\u09cd\u09a7\u09a4\u09bf || Double Entry System', 'showInlineAds': false}], 'footerBylines': [{'regionName': 'footer3', 'items': [{'name': 'labels', 'label': 'Tags'}, {'name': 'comments', 'label': 'Comment'}, {'name': 'share', 'label': ''}]}], 'allBylineItems': [{'name': 'labels', 'label': 'Tags'}, {'name': 'comments', 'label': 'Comment'}, {'name': 'share', 'label': ''}]}, {'title': '\u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u099c\u09a8\u09aa\u09cd\u09b0\u09bf\u09df \u09e7\u09e6\u099f\u09bf  \u09aa\u09cb\u09b8\u09cd\u099f', 'type': 'PopularPosts', 'sectionId': 'after-blog', 'id': 'PopularPosts1', 'posts': [{'title': '\u09ac\u09bf\u0995\u09cd\u09b0\u09bf\u09a4 \u09aa\u09a3\u09cd\u09af\u09c7\u09b0 \u09ac\u09cd\u09af\u09af\u09bc \u09a8\u09bf\u09b0\u09cd\u09a3\u09af\u09bc', 'id': 4232766882548681395}, {'title': '\u09b8\u09be\u09a7\u09be\u09b0\u09a8 \u099c\u09be\u09ac\u09c7\u09a6\u09be\u09b0 \u09ac\u09bf\u09ac\u09c7\u099a\u09cd\u09af \u09ac\u09bf\u09b7\u09df', 'id': 6867320297820013942}, {'title': '\u0989\u09af\u09c2 \u09ad\u0999\u09cd\u0997\u09c7\u09b0 \u0995\u09be\u09b0\u09a3\u09b8\u09ae\u09c2\u09b9', 'id': 8255508900959886056}, {'title': 'HSC \u09b9\u09bf\u09b8\u09be\u09ac \u09ac\u09bf\u099c\u09cd\u099e\u09be\u09a8 \u09e8\u09df \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09b8\u09c2\u09a4\u09cd\u09b0 \u09b8\u09ae\u09c2\u09b9 | Accounting 2nd Important Rules', 'id': 5423267034259638866}, {'title': '\u09b2\u09c7\u09a8\u09a6\u09c7\u09a8 || Transaction', 'id': 1450009913883110063}, {'title': '\u09b9\u09bf\u09b8\u09be\u09ac\u099a\u0995\u09cd\u09b0 || Accounting Cycle', 'id': 3912442168347228188}, {'title': '\u09b9\u09bf\u09b8\u09be\u09ac \u09ac\u09bf\u099c\u09cd\u099e\u09be\u09a8 || Accounting', 'id': 6106798149297129524}]}, {'title': '#Model Test Corner', 'type': 'HTML', 'sectionId': 'sidebar-static', 'id': 'HTML40'}, {'title': '#SSC CORNER', 'type': 'HTML', 'sectionId': 'sidebar-static', 'id': 'HTML39'}, {'title': '#HSC CORNER', 'type': 'HTML', 'sectionId': 'sidebar-static', 'id': 'HTML33'}, {'title': '#University Admission Corner', 'type': 'HTML', 'sectionId': 'sidebar-static', 'id': 'HTML31'}, {'title': '\u099c\u09a8\u09aa\u09cd\u09b0\u09bf\u09df \u09ac\u09cd\u09b2\u0997 \u0995\u09cd\u09af\u09be\u099f\u09be\u0997\u09b0\u09bf', 'type': 'Label', 'sectionId': 'sidebar-static', 'id': 'Label10'}, {'title': 'Facebook Page', 'type': 'Image', 'sectionId': 'footer-widget', 'id': 'Image1'}, {'title': 'Youtube Channel', 'type': 'Image', 'sectionId': 'footer-widget', 'id': 'Image2'}, {'title': '\u09aa\u09cd\u09b0\u09df\u09cb\u099c\u09a8\u09c0\u09df \u09b2\u09bf\u0982\u0995\u09b8\u09ae\u09c2\u09b9', 'type': 'LinkList', 'sectionId': 'footer-widget', 'id': 'LinkList1'}, {'title': '\u09af\u09cb\u0997\u09be\u09af\u09cb\u0997 \u0993 \u09a8\u09c0\u09a4\u09bf\u09ae\u09be\u09b2\u09be', 'type': 'LinkList', 'sectionId': 'footer-widget', 'id': 'LinkList13'}, {'title': 'Commerce Clan \u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995\u09c7', 'type': 'HTML', 'sectionId': 'footer-widget', 'id': 'HTML21'}, {'title': '\u0986\u09ae\u09be\u09a6\u09c7\u09b0 \u09b2\u0995\u09cd\u09b7 \u0993 \u0989\u09a6\u09cd\u09a6\u09c7\u09b6\u09cd\u09af', 'type': 'HTML', 'sectionId': 'footer-widget', 'id': 'HTML1'}, {'title': 'Admin pannel', 'type': 'LinkList', 'sectionId': 'footer-widget', 'id': 'LinkList2'}, {'title': '\u09b8\u09cb\u09b6\u09cd\u09af\u09be\u09b2 \u09ae\u09bf\u09a1\u09bf\u09df\u09be\u09df \u09ab\u09b2\u09cb \u0995\u09b0\u09c1\u09a8', 'type': 'LinkList', 'sectionId': 'footer-widget', 'id': 'LinkList14'}, {'title': 'Copyright', 'type': 'HTML', 'sectionId': 'copyright', 'id': 'HTML23'}, {'title': 'SVG Icons', 'type': 'HTML', 'sectionId': 'jet-options', 'id': 'HTML24'}]}]);
_WidgetManager._RegisterWidget('_ImageView', new _WidgetInfo('Image10', 'upload-image', document.getElementById('Image10'), {'resize': false}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML10', 'header-main', document.getElementById('HTML10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList10', 'header-main', document.getElementById('LinkList10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList11', 'header-main', document.getElementById('LinkList11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML38', 'before-blog', document.getElementById('HTML38'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'blog-post', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/995472438-lbx__bn.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/3681588378-lightbox_bundle.css'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'after-blog', document.getElementById('PopularPosts1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML40', 'sidebar-static', document.getElementById('HTML40'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML39', 'sidebar-static', document.getElementById('HTML39'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML33', 'sidebar-static', document.getElementById('HTML33'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML31', 'sidebar-static', document.getElementById('HTML31'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label10', 'sidebar-static', document.getElementById('Label10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_ImageView', new _WidgetInfo('Image1', 'footer-widget', document.getElementById('Image1'), {'resize': false}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_ImageView', new _WidgetInfo('Image2', 'footer-widget', document.getElementById('Image2'), {'resize': false}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList1', 'footer-widget', document.getElementById('LinkList1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList13', 'footer-widget', document.getElementById('LinkList13'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML21', 'footer-widget', document.getElementById('HTML21'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'footer-widget', document.getElementById('HTML1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList2', 'footer-widget', document.getElementById('LinkList2'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList14', 'footer-widget', document.getElementById('LinkList14'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML23', 'copyright', document.getElementById('HTML23'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML24', 'jet-options', document.getElementById('HTML24'), {}, 'displayModeFull'));
</script>
</body>*/</style>