Showing posts with label accounting. Show all posts
Showing posts with label accounting. Show all posts

Friday, May 14, 2021

বিবাহ পড়ানোর পদ্ধতি

 

বিয়ে একটি সহজ কাজ,আমরাই একে কঠিন করেছি।

 

বিবাহ পড়ানোর পদ্ধতি

 

বিবাহ মজলিস অনুষ্ঠিত হওয়ার আগেই মহর নির্ধারিত হয়ে যাবে। মেয়ের অভিভাবক মেয়ের নিকট থেকে আগেই দুই বিষয়ের অনুমতি নিয়ে রাখবে। প্রথমতঃ প্রস্তাবিত ছেলের সঙ্গে মেয়ে বিবাহে সম্মত আছে কিনা দ্বিতীয়তঃ উক্ত অভিভাবক মেয়ের উকিল হিসেবে বিয়ের মজলিসে ছেলের নিকট মেয়ের পক্ষ থেকে বিবাহের প্রস্তাব দিবেন। অতঃপর বিবাহের মজলিসে যদি সম্ভব হয় তাহলে মেয়ের পিতা বা ভাই বা অভিভাবক নিজেই খুতবা পড়ে মেয়ের উকিল হিসেবে ছেলেকে প্রস্তাব দেবেন। আর মেয়ের পিতা যদি খুতবা পড়তে না পারেন তাহলে ছেলের পিতা বা অন্য কোন আলেম সাহেব বিবাহের খুতবা পড়বেন। খুতবার পরে মেয়ের অভিভাবক নিজে ছেলের কাছে প্রস্তাব দেবেন যে, আমি আমার অমুক মেয়েকে এত টাকা দেন মোহরের বদলে তোমার নিকট বিবাহ দিচ্ছি বা বিবাহ দিলাম। তখন ছেলে বলবে আমি কবুল করলাম। ঈজাব এবং কবুল একবার বলাই যথেষ্ট। অনেক স্থানে তিনবার বলানো হয়। এর কোন প্রয়োজন নেই। আর যদি এমন হয় যে, মেয়ের অভিভাবক নিজে ছেলেকে প্রস্তাব দিতে পারেন না, তাহলে যিনি খুতবা পড়াবেন মেয়ের পক্ষ থেকে তাকেই অনুমতি দিয়ে দেবেন যে, আপনি আমার অমুক মেয়ের বিবাহ এত টাকা মোহরের বিনিময়ে এই ছেলের সাথে করিয়ে দিন। সেক্ষেত্রে আলেম সাহেব আগে খুতবা পড়বেন তারপরে মেয়ের উকিল হিসাবে ছেলের নিকট প্রস্তাব করবেন যে, আমি এত টাকা মহরের বিনিময়ে অমুকের অমুক মেয়ের বিবাহ আপনার সাথে দিচ্ছি - আপনি রাজি আছেন বা কবুল করলেন? ছেলে স্পষ্ট আওয়াজে বলবে যে, আমি কবুল করলাম। তার এই কবুল বলাটা যেন কমপক্ষে দুইজন স্বাক্ষী শুনতে পান সেদিকেও লক্ষ্য রাখতে হবে। ছেলে কবুল বলার পরে উপস্থিত সকলে তাদেরকে হাদীসে বর্ণিত দুআ দিবেন। বারাকাল্লাহু লাকা, ওয়া বারাকাল্লাহু আলাইকা ওয়া জামা বাইনাকুমা ফী খাইর।

 

অনেক জায়গায় বিবাহ সম্পন্ন হওয়ার পরে ছেলে উঠে দাঁড়িয়ে উপস্থিত সকলকে সালাম করে। এর কোন প্রয়োজন নেই। এভাবে বিবাহ সম্পন্ন হওয়ার পরে হাজেরীনদের মধ্যে খুরমা বণ্টন করে দেয়া হবে। অতঃপর দুআ ও মুনাজাতের মাধ্যমে মজলিশ শেষ করা ভাল।

Friday, April 15, 2016

Using QuickBooks Accountant 2015 for Accounting 14th edition PDF Download free

 

Using QuickBooks® Accountant 2015 for Accounting, 14th Edition


 


  • Glenn Owen Allan Hancock College
  • ISBN-10: 1305084772  |  ISBN-13: 9781305084773
  • 448 Pages
  • Previous Editions: 2015, 2014, 2013
  • © 2016 | Published

 

About

Overview

Master fundamental accounting concepts and principles while developing your proficiency in using the market-leading accounting software: QuickBooks® Accountant 2015 by Intuit®. USING QUICKBOOKS® ACCOUNTANT 2015 FOR ACCOUNTING provides a well-organized, self-paced, concise approach that teaches the technology and application of accounting skills by illustrating how accounting information is both created and used. Fresh new cases and exercises throughout this edition reflect the latest QuickBooks® 2015 features, while unique "Trouble?" features help you avoid common accounting and software mistakes. A full version of QUICKBOOKS® ACCOUNTANT 2015 (140-day trial) accompanies each new edition and helpful online Video Demonstrations, written by the text's author, walk you through mastering key software skills. Trust the step-by-step instruction in USING QUICKBOOKS® ACCOUNTANT 2015 FOR ACCOUNTING, 14E to help you refine the practical, professional skills you need.

 

Features and Benefits

  • Grading Rubrics Save You Time In Grading Cases. These helpful tools save you time as they correspond to the cases at the end of each chapter and link each case requirement and event to a specific student-learning outcome. These valuable rubrics are available on the instructor companion web site for your convenience.
  • Ongoing Boston Catering Case Can Be Used Separately or as a Whole. Meaningful exercises related to the Boston Catering case appear in Chapters 6–11. Each part of the case is independent of the others, which gives you the flexibility to assign the whole case or focus on separate concepts.
  • Engaging Narrative Style Conveys The Importance of Accounting Topics and Software. The author uses a clear, interesting approach throughout the text to emphasize the importance of accounting topics and software in today's business world. Students see how and why systems operate with multiple applications.
  • Unique "Trouble?" Features Pinpoint Common Challenges. These valuable features throughout each chapter help learners anticipate common software and accounting mistakes and avoid those stumbling points.
  • Step-By-Step Building Block Approach Breaks Instruction Into Manageable Segments. This edition walks students through what they need to do next to master both key accounting and QuickBooks® skills.
  • Margin Icons Clearly Draw Attention To Service Or Merchandising Applications. This edition emphasizes service and merchandising businesses using margin icons throughout that clearly guide you and your students to service or merchandising applications within the book's comprehensive coverage.
  • Payroll Accounting Introduced In Optional Appendix. You have the flexibility to teach payroll accounting, one of the most significant facets of organizations with this edition's optional Payroll Accounting appendix. An additional appendix covers traditional accounting with debits and credits if you wish to integrate this material into your course.

 

Table of Contents

PART I: GETTING STARTED WITH QUICKBOOKS® ACCOUNTANT.
1. An Interactive Tour of QuickBooks® Accountant.
2. Preparing a Balance Sheet Using QuickBooks® Accountant.
3. Preparing an Income Statement Using QuickBooks® Accountant.
4. Preparing a Statement of Cash Flows Using QuickBooks® Accountant.
5. Creating Supporting Reports to Help Make Business Decisions.
PART II: CREATING A QUICKBOOKS® ACCOUNTANT FILE TO RECORD AND ANALYZE BUSINESS EVENTS.
6. Setting Up Your Business's Accounting System.
7. Cash-Oriented Business Activities.
8. Additional Business Activities.
9. Adjusting Entries.
10. Budgeting.
11. Reporting Business Activities.
12. Managing Fixed Assets.
Appendix 1: Payroll Taxes.
Appendix 2: Traditional Accounting: Debits and Credits.
Index.

 

What's New

  • Full Version of Quickbooks® Accountant 2015 Accompanies Each New Edition. Your students practice skills using the leading accounting software as this edition comes with 140-day access to the full version of QuickBooks® Accountant 2015.
  • Updated Video Demonstrations Walk Students Through Software Skills. These dynamic videos, created by text author Glenn Owen are available on the companion website to guide students through QuickBooks® Accountant 2015 software using an easy-to-follow, step-by-step approach.
  • Revised Cases and Exercises Reflect Quickbooks® 2015 Features. All cases and hands-on exercises highlight the latest QuickBooks® 2015 features as students gain important hands-on practice.
 

Meet the Author

Author Bio

Glenn Owen

Glenn Owen is a tenured member of Allan Hancock College’s Accounting and Business faculty, where he has lectured on accounting and information systems since 1995. In addition, he is a retired lecturer at the University of California at Santa Barbara, where he taught accounting and information systems courses from 1980 to 2011. His professional experience includes five years at Deloitte & Touche as well as vice president of finance positions at Westpac Resources, Inc., and Expertelligence, Inc. An acclaimed and well-respected author, Mr. Owen is well known for his QuickBooks® texts, which offer self-paced case-based instruction on the use of this commercial accounting application. His innovative teaching style emphasizes the decision maker’s perspective and encourages students to think creatively. His graduate studies in educational psychology and his 40 years of business experience yield a balanced blend of theory and practice that permeates and strengthens all of his books.

 PDF Download link: Click here

Meet the Author

Author Bio


Glenn Owen

Glenn Owen is a tenured member of Allan Hancock College’s Accounting and Business faculty, where he has lectured on accounting and information systems since 1995. In addition, he is a retired lecturer at the University of California at Santa Barbara, where he taught accounting and information systems courses from 1980 to 2011. His professional experience includes five years at Deloitte & Touche as well as vice president of finance positions at Westpac Resources, Inc., and Expertelligence, Inc. An acclaimed and well-respected author, Mr. Owen is well known for his QuickBooks® texts, which offer self-paced case-based instruction on the use of this commercial accounting application. His innovative teaching style emphasizes the decision maker’s perspective and encourages students to think creatively. His graduate studies in educational psychology and his 40 years of business experience yield a balanced blend of theory and practice that permeates and strengthens all of his books.
- See more at: http://www.cengage.com/search/productOverview.do?N=14+4294922239&Ntk=P_EPI&Ntt=20952679707546429205057307121527504479&Ntx=mode%2Bmatchallpartial#sthash.o4gL3t4w.dpuf


About

Overview

Master fundamental accounting concepts and principles while developing your proficiency in using the market-leading accounting software: QuickBooks® Accountant 2015 by Intuit®. USING QUICKBOOKS® ACCOUNTANT 2015 FOR ACCOUNTING provides a well-organized, self-paced, concise approach that teaches the technology and application of accounting skills by illustrating how accounting information is both created and used. Fresh new cases and exercises throughout this edition reflect the latest QuickBooks® 2015 features, while unique "Trouble?" features help you avoid common accounting and software mistakes. A full version of QUICKBOOKS® ACCOUNTANT 2015 (140-day trial) accompanies each new edition and helpful online Video Demonstrations, written by the text's author, walk you through mastering key software skills. Trust the step-by-step instruction in USING QUICKBOOKS® ACCOUNTANT 2015 FOR ACCOUNTING, 14E to help you refine the practical, professional skills you need.
- See more at: http://www.cengage.com/search/productOverview.do?N=14+4294922239&Ntk=P_EPI&Ntt=20952679707546429205057307121527504479&Ntx=mode%2Bmatchallpartial#sthash.o4gL3t4w.dpuf





Using QuickBooks® Accountant 2015 for Accounting, 14th Edition

  • includes QuickBooks® CD-ROM
  • Glenn Owen Allan Hancock College
  • ISBN-10: 1305084772  |  ISBN-13: 9781305084773
  • 448 Pages
  • Previous Editions: 2015, 2014, 2013
  • © 2016 | Published
- See more at: http://www.cengage.com/search/productOverview.do?N=14+4294922239&Ntk=P_EPI&Ntt=20952679707546429205057307121527504479&Ntx=mode%2Bmatchallpartial#sthash.o4gL3t4w.dpuf

Using QuickBooks® Accountant 2015 for Accounting, 14th Edition

  • includes QuickBooks® CD-ROM
  • Glenn Owen Allan Hancock College
  • ISBN-10: 1305084772  |  ISBN-13: 9781305084773
  • 448 Pages
  • Previous Editions: 2015, 2014, 2013
  • © 2016 | Published
- See more at: http://www.cengage.com/search/productOverview.do?N=14+4294922239&Ntk=P_EPI&Ntt=20952679707546429205057307121527504479&Ntx=mode%2Bmatchallpartial#sthash.o4gL3t4w.dpuf

Using QuickBooks® Accountant 2015 for Accounting, 14th Edition

  • includes QuickBooks® CD-ROM
  • Glenn Owen Allan Hancock College
  • ISBN-10: 1305084772  |  ISBN-13: 9781305084773
  • 448 Pages
  • Previous Editions: 2015, 2014, 2013
  • © 2016 | Published
- See more at: http://www.cengage.com/search/productOverview.do?N=14+4294922239&Ntk=P_EPI&Ntt=20952679707546429205057307121527504479&Ntx=mode%2Bmatchallpartial#sthash.o4gL3t4w.dpuf

Monday, January 19, 2015

Chapter 5 - Audit objectives and evidence




Chapter 5 - Audit objectives and evidence

The key concepts of this chapter:
  • Audit assertions - what the auditor gathers evidence to support.
  • Audit evidence - it must be sufficient and competent.
  • Audit procedures - how the auditor gathers the evidence.

The Concept of Audit Assertions
  • When management prepares the financial statements, they make five assertions about each line in the financial statements.
  • For each line in the financial statements, the auditor's objective is to be sure that there are no material misstatements in these assertions.
The 5 assertions are
  • Existence or occurrence
  • Completeness
  • Rights and obligations
  • Valuation or Allocation
  • Presentation and disclosure
Note that each line in the financial statements contains all assertions. However, the risk of misstatement for each assertion will vary according to the type of account. The auditor is more concerned about the higher risk assertions. For example, in general:
    • Existence is a concern when auditing assets.
    • Completeness is a concern when auditing liabilities.
    • Occurrence is a concern when auditing sales.
    • Completeness is a concern when auditing expenses.
Each assertion will be re-written as specific objectives. For example, see p. 149.

Audit Evidence
To be sure that their are no material misstatements, the auditor gathers evidence. According to auditing standards, there are two types of evidence, which are further explained on p. 150, Figure 5-2.
  • Underlying Accounting Data
  • Corroborating Information
How much evidence does the auditor need? Auditing standards are very clear on this. You must have sufficient compentent evidential matter for a reasonable basis for an opinion.
  • What is sufficient? Sufficient means enough. It is defined in terms of the population's characteristics. As an assertion becomes more ________, the auditor needs more evidence.
    • material
    • risky, ie, more prone to misstatement
  • What is competent? Several characteristics are used to evaluate compentency:
    • Relevant - Competent evidence must relate to the auditor's objective.
      • Counting cash is very relevant for testing the existence of cash.
      • Counting cash is not relevant for determining if cash's presentation is OK.
    • Source - Consider the source of the evidence. Compentent evidence comes from:
      • independent sources outside the client.
      • a system with good internal control.
      • through the auditor's direct personal knowledge.
      • For example, see Figure 5-4, page 158.
    • Timeliness - evidence relates to the balance sheet date. For example:
      • Timely evidence: The auditor observes the client counting inventory on the balance sheet date.
      • Not so timely: The client counts the inventory 1 month before the balance sheet date. This requires additional procedures because the auditor must test the changes in the inventory balance between the count date and the balance sheet date.
    • Objectivity - competent evidence is objective rather than subjective. For example:
      • Objective: Observation of physical assets verifies existence.
      • Subjective: Opinion of credit manager about collectibility of accounts receivable. This relates to valuation.
  • What is reasonable basis? - Auditors do not have to be 100% certain there are no material misstatements. You might say that you have a reasonable basis for an opinion if another prudent practioner would agree that there is less than a 5% chance that there is an undetected material misstatement.

Audit Procedures
Audits are conducted in various phases. In each phase, certain procedures are often used.
Obtain understanding of internal control
For each audit done in accordance with GAAS, the auditor must obtain an understanding of internal control. The appropriate procedures are:
    • Make inquiries.
    • Inspect manuals and other documentation.
    • Observe the client.
Tests of controls
The auditor may decide to test controls. If the tests show that the client's controls are effective at preventing and detecting errors, the auditor has obtained some evidence that there is a reasonable basis for issuing a report that there are no misstatements in the financial statements. How to test controls:
    • Inquiries, inspections, and observations.
    • Reperformance of client's activities.
Substantive tests
Substantive tests are designed to determine if there are any errors in the numbers or disclosures in the financial statements. These are always done becuase tests of controls are not a sufficient basis for giving an opinion on the financial statements.
    • Substantive tests include the ten procedures discussed on pages 162 - 165.


Taken from: http://hilltop.bradley.edu/~simonp/atg457/obj.html