Discuss the procedure for measurement of business income. ব্যৱসায়িক আয় জোখাৰ পদ্ধতিৰ বিষয়ে আলোচনা কৰা।

  

Discuss the procedure for measurement of business income. ব্যৱসায়িক আয় জোখাৰ পদ্ধতিৰ বিষয়ে আলোচনা কৰা।

 

Ans: The measurement of business income involves several steps that are essential for determining the total revenue earned by a business. The following is a general procedure for measuring business income:

 

Determine gross revenue: The first step in measuring business income is to calculate the total gross revenue earned by the business. This includes all revenue generated by the business during a given period, such as sales, rental income, interest income, dividends, and capital gains.

 

Deduct expenses: Next, deduct all expenses incurred by the business during the same period, including cost of goods sold, salaries and wages, rent, utilities, supplies, taxes, and depreciation. The result is the net revenue, which represents the income earned by the business after accounting for all expenses.

 

Calculate taxes: Calculate the income tax liability for the business by applying the applicable tax rate to the net revenue. This will result in the after-tax income earned by the business.

 

Calculate net income: Subtract the income tax liability from the net revenue to arrive at the net income for the business.

 

Evaluate trends and performance: Review the net income over time to evaluate the business's financial performance and identify trends in revenue and expenses.

 

It's important to note that the above procedure is a general approach to measuring business income and may vary depending on the nature of the business and the specific accounting methods used. Business income measurement is a complex process, and it's recommended that businesses consult with accounting professionals to ensure accurate and reliable financial reporting.

 

 

 

ব্যৱসায়ৰ আয়ৰ জোখ-মাখৰ লগত কেইবাটাও পদক্ষেপ জড়িত হৈ থাকে যিবোৰ ব্যৱসায় এটাই উপাৰ্জন কৰা মুঠ ৰাজহ নিৰ্ণয় কৰিবলৈ অতি প্ৰয়োজনীয়। ব্যৱসায়িক আয় জুখিবলৈ তলত দিয়া এটা সাধাৰণ পদ্ধতি:

 

মুঠ ৰাজহ নিৰ্ধাৰণ কৰা: ব্যৱসায়ৰ আয় জুখিব পৰা প্ৰথম পদক্ষেপটো হ’ল ব্যৱসায়টোৱে উপাৰ্জন কৰা মুঠ মুঠ ৰাজহ গণনা কৰা। ইয়াৰ ভিতৰত এটা নিৰ্দিষ্ট সময়ছোৱাত ব্যৱসায়টোৱে সৃষ্টি কৰা সকলো ৰাজহ, যেনে বিক্ৰী, ভাড়াৰ আয়, সুতৰ আয়, লভ্যাংশ, আৰু মূলধনী লাভ আদি অন্তৰ্ভুক্ত।

 

খৰচ কৰ্তন কৰক: ইয়াৰ পিছত একে সময়ছোৱাত ব্যৱসায়টোৱে কৰা সকলো খৰচ কৰ্তন কৰক, য’ত বিক্ৰী হোৱা সামগ্ৰীৰ খৰচ, দৰমহা আৰু মজুৰি, ভাড়া, উপযোগীতা, যোগান, কৰ, আৰু মূল্য হ্ৰাস আদি অন্তৰ্ভুক্ত কৰা হৈছে। ফলত নিকা ৰাজহ হয়, যিয়ে সকলো খৰচৰ হিচাপ লোৱাৰ পিছত ব্যৱসায়টোৱে উপাৰ্জন কৰা আয়ক প্ৰতিনিধিত্ব কৰে।

 

কৰ গণনা কৰা: নিকা ৰাজহৰ ওপৰত প্ৰযোজ্য কৰ হাৰ প্ৰয়োগ কৰি ব্যৱসায়ৰ বাবে আয়কৰৰ দায়বদ্ধতা গণনা কৰা। ইয়াৰ ফলত ব্যৱসায়টোৱে কৰ-পৰৱৰ্তী আয় লাভ কৰিব।

 

নিকা আয় গণনা কৰা: নিকা ৰাজহৰ পৰা আয়কৰৰ দায়বদ্ধতা বিয়োগ কৰি ব্যৱসায়ৰ বাবে নিকা আয়ত উপনীত হ’ব।

 

ধাৰা আৰু কৰ্মক্ষমতাৰ মূল্যায়ন কৰা: ব্যৱসায়ৰ বিত্তীয় পৰিৱেশন মূল্যায়ন কৰিবলৈ আৰু ৰাজহ আৰু খৰচৰ ধাৰা চিনাক্ত কৰিবলৈ সময়ৰ লগে লগে নিকা আয় পৰ্যালোচনা কৰা।

 

মন কৰিবলগীয়া যে ওপৰৰ পদ্ধতিটো ব্যৱসায়িক আয় জুখিবলৈ এটা সাধাৰণ পদ্ধতি আৰু ব্যৱসায়ৰ প্ৰকৃতি আৰু ব্যৱহৃত নিৰ্দিষ্ট হিচাপ পদ্ধতিৰ ওপৰত নিৰ্ভৰ কৰি ভিন্ন হ’ব পাৰে। ব্যৱসায়িক আয় জোখাটো এটা জটিল প্ৰক্ৰিয়া, আৰু ব্যৱসায়ীসকলে সঠিক আৰু নিৰ্ভৰযোগ্য বিত্তীয় প্ৰতিবেদন নিশ্চিত কৰিবলৈ একাউণ্টিং পেছাদাৰীসকলৰ সৈতে পৰামৰ্শ লোৱাটো বাঞ্ছনীয়।