Class-Nine Subject : Accounting
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Transcript of Class-Nine Subject : Accounting
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Class-Nine Subject :
Accounting Mehfuza Gesmin
Assistant Teacher
Police Lines School & College, Rangpur
E-mail: [email protected]
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Welcome to all
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Transaction
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Here, what does the seller measure to the buyer ?
Event & Transaction What are the talking between buyer & seller before sales – purchases ?
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What is the buyer giving in exchange of
?
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• 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 .
Learning out comes
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How many wings do you see in picture ? will the saller of picture -1 sell all goods to a single buyer ?
Picture 1
Again look at the picture -1.
Is there any change Of the saller ?
Saller
Buyer
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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?
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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 .
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Now the official usesable chair’s market price & Show room’s chair market price -will be same ?
Mean it both chairs are same Show room’s chair sell price – Tk 1200.
Analysis it indivisualy.
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No , the selling price is not same.The price of usesable goods decrease day by day . i.e
a. End of the first Tk 800. b.End of the first Tk 400c.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 ----
Maching the answer of the questions of pictures
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Evaluation
Evaluate the following events & transactions as per a
businessman? with examples: –
Business starts in cash Tk. 50,000.001.Furnitures purchase Tk. 20,000.00 2. Appoint an employee salaried by Tk. 10,000.00.
3.Open a bank account Tk. 3,000.004.Order received Tk. 1,00,000.00 ।
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Home work
Write down ten events & transactions ।
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Hopes to end-