Class-Nine Subject :

Accounting Mehfuza Gesmin

Assistant Teacher

Police Lines School & College, Rangpur

E-mail: mehfuza78@yahoo.com

Welcome to all

Transaction

Here, what does the seller measure to the buyer ?

Event & Transaction What are the talking between buyer & seller before sales – purchases ?

What is the buyer giving in exchange of

?

• 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

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

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?

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 .

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.

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

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 ।

Home work

Write down ten events & transactions ।

Hopes to end-