বাংলাদেশে সরকারী হিসাবরক্ষণের বৈশিষ্ট্য কী?

তথ্য প্রবাহের স্বচ্ছতা

নন-অ্যাকাউন্টেবল লেনদেন

বাজেট অনুমোদন ছাড়া

বিশেষ ব্যবস্থাপনা দল

বাংলাদেশে সরকারী হিসাবরক্ষণে ব্যবহৃত প্রধান নীতি কী?

ডাবল এন্ট্রি সিস্টেম

মার্কেট ভিত্তিক মূল্য

সিঙ্গেল এন্ট্রি সিস্টেম

সাধারণ হিসাবনীতি

বাংলাদেশে সরকারী হিসাবরক্ষণে যােগানকারী প্রধান আইন কী?

জাতীয় সংসদ আইন

বাণিজ্যিক আইন

বাংলাদেশে সরকারী হিসাবরক্ষণ পরিচালনার জন্য প্রধান সংস্থা কোনটি?

অফিস অব দ্য কন্ট্রোলার জেনারেল অফ অ্যাকাউনটস

বাংলাদেশ ব্যাংক

অর্থ মন্ত্রণালয়

জাতীয় রাজস্ব বোর্ড

বাংলাদেশে সরকারী হিসাবরক্ষণ ব্যবস্থার মূল উদ্দেশ্য কী?

আর্থিক স্বচ্ছতা ও জবাবদিহিতা নিশ্চিত করা

লভ্যাংশ বৃদ্ধি

বিশ্ববাজারের প্রতিযোগিতা

বাণিজ্য সম্প্রসারণ

বাংলাদেশে সরকারী হিসাবরক্ষণ প্রণালীতে ব্যবহৃত সাধারণ সফটওয়্যার কী?

অ্যাকাউন্টিং সফটওয়্যার

অ্যাকশন সফটওয়্যার

গেমিং সফটওয়্যার

ডিজাইন সফটওয়্যার

বাংলাদেশে সরকারী হিসাবরক্ষণ সিস্টেমে নিয়মিত কর্মকাণ্ডের জন্য প্রধান নথিটি কোনটি?

বাজেট প্রস্তাব

অর্থনৈতিক প্রতিবেদন

সামাজিক প্রতিবেদন

পরিবেশ প্রতিবেদন

বাংলাদেশে সরকারী হিসাবরক্ষণ পদ্ধতিতে রাজস্ব সংগ্রহের জন্য কোন ধরনের রিপোর্ট তৈরি করা হয়?

রাজস্ব প্রতিবেদন

লভ্যাংশ প্রতিবেদন

বিক্রয় প্রতিবেদন

ব্যয় প্রতিবেদন

বাংলাদেশে সরকারী হিসাবরক্ষণ আইন বাস্তবায়নের জন্য প্রধান দায়িত্ব কার উপর?

অর্থ মন্ত্রণালয়

বাণিজ্য মন্ত্রণালয়

পরিবহন মন্ত্রণালয়

শিক্ষা মন্ত্রণালয়

বাংলাদেশে সরকারী হিসাবরক্ষণ ব্যবস্থা সমর্থনের জন্য কী ধরনের অডিট পরিচালিত হয়?

অভ্যন্তরীণ অডিট

বহিঃশ্রী অডিট

আন্তর্জাতিক অডিট

সামাজিক অডিট

Features of government accounting in Bangladesh

Features of New Zealand's system of Government

Source 1 - Australian Parliament Stolen Wages Report 2007 Common features of the protectionist regimes 2.4 By 1911 the Northern Territory and every state except Tasmania had a protection Act, giving the Chief Protector or Protection Board extensive power to control Indigenous people. In some states and in the Northern Territory, the Chief Protector was made the legal guardian of all Aboriginal children, displacing the rights of parents 2.5 Many protection Acts included powers to direct Indigenous people to live on reserves. The management of the reserves was delegated to government appointed managers or missionaries in receipt of government subsidies. Enforcement of the protectionist legislation at the local level was the responsibility of 'protectors' who were usually police officers. 2.6 In the name of protection, Indigenous people were subject to near-total control. Their entry to, and exit from, reserves was regulated as was their everyday life on the reserves, their right to marry and their employment. With a view to encouraging the conversion of the children to Christianity and distancing them from their Indigenous lifestyle, children were housed in dormitories and contact with their families was strictly limited.

1. Settlements Importance of Rivers Fertile Land: The soil near rivers was great for farming, thanks to regular flooding that added nutrients. Trade and Travel: Rivers made moving things and people easy, which helped trade and communication. Protection: Rivers could act as natural barriers, making it harder for enemies to attack. Food: Rivers were full of fish and other food, adding to what people could eat. Energy: People used the river's flow to power machines, for example, grinding grain. Cleanliness: Rivers were used to wash away waste, keeping settlements cleaner. Culture: Rivers often had spiritual importance, and ceremonies and stories revolved around them. Common Geographic Features of Ancient Civilizations Mesopotamia: the Tigris and Euphrates Rivers in central Iraq Indus River Valley: the river runs in the northwestern part of India Nile River Valley: the major river of Egypt Yellow River Valley: a major river flowing through the southern part of China Rivers provided water, food, transportation, and shaped the way of life and development of these ancient civilizations. Impact of Mountains on Settlements Mountains served as barriers to early settlement due to the lack of technology to cross them. The Himalayan Mountains isolated much of India and China during their early development. Impact of Deserts on Migration Deserts posed significant challenges to people who wanted to migrate due to their harsh and unforgiving conditions. Notable deserts include the Empty Quarter in Saudi Arabia and the Sahara Desert in Africa. Changes in Migration and Cultural Blending Advancements in transportation technology post-Industrial Revolution increased cultural blending. Transportation advancements enabled global migration. Before, cultures were isolated, focusing on beliefs and local adaptations. The Industrial Revolution transformed migration and cultural blending. 2. How Humans Modify and Adapt to Their Environment Ways Humans Modify Their Environment Mining: Removing the earth's surface for precious metals. Irrigation: Diverting water for farming. Transportation: Moving goods with trains, cars, airplanes, and boats. Mining Strip mining removes large layers of the earth. Can impact the environment by removing plants and polluting water sources. Irrigation Diverting water for farming and urban development. Transportation Moving goods using trains, cars, airplanes, and boats. Human Adaptation to the Environment Adjusting to environmental conditions by changing behavior. Examples: Wearing specific clothing, using specific building materials. Human Modification of the Environment Changing the earth to meet human needs by physically altering the environment. Examples: Dams, canals, roads, bridges. Impact of Weather and Geological Events on Humans Events like earthquakes, hurricanes, and cold weather affect human settlements. Examples: Building earthquake-resistant buildings, creating levees, using ice for tourism. 3. Understanding Culture Introduction to Culture Culture refers to the way of life of a group of people who live in a particular place. It includes traditions, beliefs, values, and the way they do things. Cultural Characteristics Religious traditions Language Family values Laws Cultural characteristics make each culture unique. Cultural Representations Art Architecture Music Literature Cultural representations express a culture's creativity and show their beliefs and history to the world. Government and Culture Types of government reflect cultural beliefs and traditions. Examples: democratic republic, communist state. The way a country is governed tells a lot about its culture. Economic Systems and Cultures Economic systems reflect cultural values. Examples: bartering, modern economies (e.g., United States, China). How people earn and spend money also reflects their culture. Spread of Cultural Ideas Trade: Spreading ideas through interactions during trade. Travel: Visitors bringing new ideas. War: Conquering armies imposing beliefs. Cultural ideas spread through trade, travel, and war. Multicultural Societies Blending of multiple cultural and ethnic groups. Common in advanced societies with immigration. Multicultural societies create something new by bringing together different cultures. Cultural Adaptation Cultures can change and adapt by taking new ideas and blending them with their own traditions. Example: 'Tex-Mex' food, which blends Mexican and Texan traditions.

The Criminal Jusctice System CJS- all of the agencies, organizations, and personnel that are involved in prevention or, response to, crime including Persons charged with criminal offences Persons convicted of crimes Criminal jusctie professtionals Volunteers who work in the criminal jusctice system The CJS includes Crime prevention and crime reduction Arrest and prosecution of suspects Hearing of criminal cases by teh courts Sentencing and teh administration and enforcement of court orders Parole, forms of conditional release Supervision and assistance for ex-offenders released into the community Role and Responsibility of Government in the CJS Each level of government plays a role Division of responsibility, federal and provincial governments in the Constitution Act, 1867 The federal government decides which behaviours constitute criminal offences Provincial/territorial governments responsible for enforcing and administering the justice system Criminal Justice Administration Two competing perspectives on teh value systems underlying the administration of criminal jusctie 1. The Crime Control model: An orientation to criminal jusctise in which the protection of the community and the apprehensions of offenders are paramount. There are two competing perspectives on teh value system underlying the administration of criminal juscite 2. The due process model An orientation to criminal justice in which the legal rights of individual citizens, including crime suspects, are paramount An adversarial system of criminal justice Canadian criminal justice system is an adversarial system Defence lawyers/prosecutor present their cases before a neutral judge/jury The standard of proof is proof beyond a reasonable doubt Task Environments The task environment is the cultural, geographic and community setting in which the CJS operates, criminal justice personnel make decisions Media and Public Attitudes For most Canadians, news media stories primary source of information about CJS. Shows may oversimplify complex issues Tens to be biased toward sensational crime, simplify issues and public generalize from specific events Different Effects of the CJS Studies of the deterrent effect of criminal law suggest the law can serve as a deterrent only when certain conditions are present 1. Legal Sanctions (severe) applied if individuals engage in certain behaviours 2. Certainty of punishment 3. Sanction is applied swiftly when a crime is committed Restorative justice Restorative justice, alternative framework for responding to criminal offenders. Focus on Problem-solving Addressing the needs of victims and offenders Involving the community on a proactive basis and Fashioning sanctions that reduce the likelihood of reoffending There are a number of entry points in the criminal justice system where restorative justice approaches can be used Summary The criminal jusctie suystem (CJS) contains all of the agencies, organiztions, and personnel that are involved in teh prevention of, and response to crime There are 2 competing models of criminal justice administration: 1) due process and 2) crime control. The flow of cases through the justice system can be illustrated with a “funnel,” reflecting the fact that there is significant attrition in cases through the criminal justice process The role of discretion, ethics and accountability are pervasive considerations within the CJS CJS personnel work in various task environments that affect teh challenges faced There is variation in the oversight and accountability of criminal justice personnel For most Canadians, teh media is the primary source of information about the CJS Restorative justice has a number of features that distinguish it from the adversarial system

Considerations in the Study of Criminal Justice Inequilty in Canada A key feature of Can Society is inequity, particularly income inequity Top 1% earns 39.1% of income One million children live in low-income households Gender inequality in the workplace costs Canada $150 billion/year Women working full-time earn 74.2 cents for every dollar that full-time male workers make Racism, Prejudice and Discrimination Prejudice: unsubtitled, negative prejudgment of individuals/groups based on ethnicity, religion or race Discrimination: action/decision treats a person/group negatively Racism: prejudice, discrimination or antagonism based on belief that one’s race is superior Racial Profiling: action that relies on stereotypes about race, colour, ethnicity, ancestry, religion, place of origin rather than on reasonable suspicion Racial Profiling Experiences of Women Women- UNiqu experiences within CJS Higher education than ever before Self-report violent victimization is higher among women (85% per 100,000 women versus 67% per 100,000 for men) Experiences of Indigenous Persons Disproportionately represented as both victims and offenders at all stages of the criminal justice system Violent victimization is more than double that of non-indigenous persons (160 vs. 74/1,000) 27% homicide victims in 2009 were indigenous The Legacy of Colonization Many indigenous people live on the margins of Canadian society Pervasive poverty High rates of unemployment Low levels of formal education High death rates (accidents/violence) Often much worse off than non-indigenous persons Residential school system operated by federal government -1880s-1990 150,000 Indigenous children sent to residential schools “60s schoop” Intergenerational impact - residential schools - Truth and Reconciliation Commission Additional Considerations Escalating Costs of the CJS CJS expenditures have increased despite the overall decline in crime rates across the country Rise of the Surveillance Society Life in early 21st century- the pervasiveness of technology, surveillance technology Most citizens do not realize that every day their activities are recorded by video camera while shopping, when standing at a bus stop, even while driving Needs of Crime Victims Physically, Psychologically, emotionally, financially and social Victims can feel worse because of re-victimization Re-victimization: the negative impact on victims of crimes casued by the decisions and actions of criminal justice personnel Canadian Victims Bills of Rights, 2015. Summary Inequality, racism, prejudice and discriantion were intriduced as features of Canadian Society These are often manifested in racial profliing and the racialization of gropus and individuals Addtional consideration in the study of teh criminal juscitce system are The escalating costs of criminal jusicte The question as to whether the Canadian public is getting the “value of money,” The changing boundaries of criminal justice agencies as reflected in the development of multi agency partnerships Additional Consideration in the study of the criminal Justice system are The challenges posed by teh rise of teh surveillance society due to the pervasiveness of technology The challenges faced by crime victims Concerns for the health and wellness of offenders criminal justice professionals and The lack of diversity among crimina

Key Word Definition Aid Assistance in the form of grants or loans at below market rates. For example, the UK provided aid to Nepal after the 2015 earthquake to help with reconstruction efforts. Barriers to Trade Government constraints on the flow of international goods and services, such as tariffs and quotas. For example, the European Union imposes tariffs on certain agricultural products to protect its farmers. BRICS An acronym for an association of five major emerging nations: Brazil, Russia, India, China, and South Africa. For example, BRICS nations often meet to discuss economic cooperation and development strategies. Demographic Aging The rise in the median age of a population. For example, Japan is experiencing demographic aging, with a significant increase in the elderly population. Economic Core Region The most highly developed region(s) in a country. For example, London is considered an economic core region in the UK due to its high level of development and economic activity. GNP (Gross National Product) GDP plus overseas earnings, also known as GNI (Gross National Income). For example, the GNP of the United States includes the value of goods and services produced domestically and the income earned by its citizens abroad. HIC (Higher Income Country) A country with a high level of income and development. For example, Germany is classified as a higher income country due to its high GDP per capita and advanced infrastructure. NEE (Newly Emerging Economy) A country that is experiencing rapid economic growth and industrialisation. For example, China is an example of a newly emerging economy, having rapidly industrialised and grown economically over the past few decades. LIC (Lower Income Country) A country with a low level of income and development. For example, Malawi is considered a lower income country, with a low GDP per capita and limited access to healthcare and education. GDHI (Gross Disposable Household Income) The amount of money that households have available for spending and saving after taxes and social contributions. For example, in the UK, the GDHI varies significantly between regions, with London having one of the highest levels. Gini Coefficient A measure of income inequality within a population, ranging from 0 (perfect equality) to 100 (perfect inequality). For example, South Africa has a high Gini coefficient, indicating significant income inequality within the country. Trade Unions Organisations that promote trade between member countries, such as the East African Community (EAC). For example, the East African Community (EAC) works to promote economic integration and trade among its member states. Fair Trade A movement aimed at helping producers in developing countries achieve better trading conditions and promote sustainability. For example, Fairtrade coffee ensures that farmers receive a fair price for their product and work under safe conditions. FDI (Foreign Direct Investment) Investment made by a company or individual in one country in business interests in another country. For example, Toyota's investment in manufacturing plants in the UK is an example of foreign direct investment. Debt Relief The partial or total remission of debts, especially those owed by developing countries to external creditors. For example, the Heavily Indebted Poor Countries (HIPC) initiative provides debt relief to eligible countries to help them achieve sustainable development. International Aid Voluntary transfer of resources from one country to another, often in the form of financial assistance, goods, or services. For example, the UK provides international aid to various countries through its Department for International Development (DFID). Top-Down Development Large-scale development projects led by national governments or international organisations. For example, the construction of the Three Gorges Dam in China is an example of a top-down development project. Bottom-Up Development Small-scale development projects led by local communities or NGOs, focusing on the needs of the poorest and most vulnerable. For example, WaterAid's installation of hand pumps in rural villages in Africa is an example of a bottom-up development project. Urbanisation The increase in the proportion of people living in urban areas compared to rural areas. For example, rapid urbanisation in India has led to the growth of megacities like Mumbai and Delhi. Geopolitics The study of the effects of geography (human and physical) on international politics and relations. For example, the geopolitics of the Arctic region involves disputes over territorial claims and access to natural resources. Quality of Life The general well-being of individuals and societies, outlining negative and positive features of life. For example, Scandinavian countries are often ranked high in quality of life due to their strong social welfare systems and high levels of happiness. Poverty Cycle A set of factors or events by which poverty, once started, is likely to continue unless there is outside intervention. For example, lack of education and healthcare can trap families in a poverty cycle, making it difficult for future generations to improve their living standards. Sustainable Development Economic development that is conducted without depletion of natural resources. For example, the use of renewable energy sources like wind and solar power is a key aspect of sustainable development. Humanitarian Aid Material or logistical assistance provided for humanitarian purposes, typically in response to crises including natural disasters and man-made disaster. For example, humanitarian aid was provided to Haiti after the devastating earthquake in 2010 to help with immediate relief efforts. Economic Growth An increase in the production of goods and services in an economy over a period of time. For example, China's economic growth over the past few decades has lifted millions of people out of poverty. Social Indicators Measures that describe the well-being of individuals or communities, such as health, education, and income. For example, life expectancy and literacy rates are common social indicators used to assess development. Environmental Sustainability Responsible interaction with the environment to avoid depletion or degradation of natural resources and allow for long-term environmental quality. For example, practices like recycling and conservation of natural habitats contribute to environmental sustainability. Infrastructure The basic physical and organisational structures and facilities needed for the operation of a society or enterprise. For example, good infrastructure, such as roads, bridges, and schools, is essential for economic development. Globalisation The process by which businesses or other organisations develop international influence or start operating on an international scale. For example, the globalisation of technology companies like Apple and Google has led to their products being available worldwide. Microfinance Financial services provided to low-income individuals or groups who are typically excluded from traditional banking. For example, microfinance institutions like Grameen Bank provide small loans to entrepreneurs in developing countries to help them start or expand their businesses.

1. Battle of Lexington At the Battle of Lexington in 1775, British soldiers and colonial militia faced each other on the village green. A shot was fired, but no one knows for sure who fired first. Even so, this moment is often called the beginning of the American Revolution. Why is the Battle of Lexington still considered the start of the American Revolution, even though it is unclear who fired the first shot? A. It marked the first time colonists and British soldiers fought in open battle B. It proved that colonists planned the war long before the fighting began C. It showed that British soldiers were fully responsible for starting the war D. It confirmed that colonists had already declared independence from Britain 2. Battle of Concord After the fighting at Lexington, British troops marched to Concord to destroy colonial supplies. Instead, colonial militia gathered and fought back, forcing the British to retreat toward Boston. Why is the Battle of Concord considered an important turning point in the early American Revolution? A. It showed that colonial militias could organize and successfully push back British troops B. It proved that the British army had already lost control of all the colonies C. It confirmed that the colonies had officially declared independence from Britain D. It demonstrated that foreign countries were already helping the colonial forces 3. Second Continental Congress Much of the early violent conflict between colonists and British soldiers took place in Boston. After fighting broke out at Lexington and Concord near Boston, colonial leaders met at the Second Continental Congress in 1775 to decide what to do next. Which answer best describes the main actions taken by the Second Continental Congress? A. They created an army, chose a leader, and tried to avoid war with Britain B. They declared independence, wrote the Constitution, and ended the war C. They raised taxes, formed a monarchy, and supported British rule D. They ended slavery, gave women rights, and expanded voting laws 4. Olive Branch Petition In 1775, colonial leaders sent a letter called the Olive Branch Petition to King George III of Britain. Based on this situation, what was the main purpose of the Olive Branch Petition sent to the king? A. To ask the king to restore peace between both sides B. To declare independence from Britain and begin a new nation C. To request help from foreign countries in the war effort D. To organize protests against British taxes across the colonies 5. Battle of Bunker Hill On June 17, 1775, during the Battle of Bunker Hill in Boston, colonial forces fought against the British on a hill overlooking the city. The fighting was intense and led to heavy losses on both sides. Which statement best explains why the Battle of Bunker Hill was an important battle in the war? A. The colonists won the battle, showing they were stronger than British forces B. The colonists won the battle, showing the British that the war would be short and easy for the colonists C. The British won the battle, showing the war would be difficult and costly for both sides D. The British won the battle, showing British forces could defeat the colonists easily 6. Pamphlets During the American Revolution, pamphlets were short printed writings that were inexpensive to produce and often written in everyday language so many colonists could read them. How did these features of pamphlets most affect their role in the American Revolution? A. They helped spread ideas widely, allowing more colonists to form and share opinions B. They limited ideas to educated leaders, keeping most colonists uninvolved C. They replaced newspapers entirely, becoming the only source of information D. They prevented disagreement, causing most colonists to think the same way 7. Thomas Paine’s Common Sense In 1776, Thomas Paine published Common Sense, a widely read piece of writing about the relationship between the colonies and Britain. How did this pamphlet most influence colonial thinking during the American Revolution? A. It encouraged colonists to support independence from Britain B. It convinced colonists to remain loyal to the British government C. It explained how colonial armies should organize attacks D. It described laws colonists were expected to follow 8. Declaration of Independence In July 1776, the Declaration of Independence listed complaints against King George III and explained the colonists’ ideas about government and rights. How do these parts of the Declaration of Independence work together to support the colonists’ decision? A. They connect ideas about rights to real examples, justifying separation from Britain B. They describe past events in detail, showing how the war had already ended C. They list future plans for government, explaining how leaders would be chosen D. They organize military actions, showing how the colonies planned to win 9. Washington Crosses the Delaware and Battle of Trenton In December 1776, George Washington led his army across the Delaware River and launched a surprise attack on Hessian mercenaries in Trenton. Which statement best explains why Washington’s crossing of the Delaware and the attack on Trenton was an important turning point in the war? A. It defeated British forces completely, ending the war in a short time B. It boosted morale, helping discouraged soldiers choose to keep fighting C. It brought foreign allies into the war, adding support for the colonies D. It led to independence, allowing the colonies to form a new nation 10. Battle of Saratoga In 1777, American forces defeated the British at the Battle of Saratoga, a major event during the American Revolution. Which statement best explains why the Battle of Saratoga was an important turning point in the war? A. It brought French support, helping Americans gain a strong advantage in the war B. It ended the war quickly, forcing Britain to surrender all control in the colonies C. It improved army training, helping soldiers become more skilled in future battles D. It changed leadership roles, causing new generals to take control of the army 11. Battle of Yorktown In 1781, American forces surrounded British troops at Yorktown, leading to a major moment in the American Revolution. Which statement best explains why the Battle of Yorktown was an important event in the war? A. French forces helped the Americans win, leading to the end of major fighting in the war B. Italian forces helped the British win, leading to a final victory over the American army C. German forces switched sides and helped the Americans win, leading to a final defeat for British troops D. French forces helped the British win, leading to a complete end of the war in the colonies 12. Treaty of Paris After the Battle of Yorktown, British public opinion turned against the war, and peace negotiations began. In 1783, American leaders signed the Treaty of Paris, which included agreements between the United States and Britain. Which statement best explains how the Treaty of Paris reflected the outcome of the American Revolution? A. Both sides made agreements, recognizing independence B. Americans gained independence, taking land without agreements C. British leaders kept control, ending the war with power D. Both sides refused compromise, continuing the war

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