Accounting Second Paper.

১ম অধ্যায়	অব্যবসায়ী প্রতিষ্ঠানের হিসাব
২য় অধ্যায়	অংশীদারি ব্যবসায়ের হিসাব
৩য় অধ্যায়	নগদ প্রবাহ বিবরণী
৪র্থ অধ্যায়	যৌথ মুলধনী কোম্পানির মুলধন
৫ম অধ্যায়	যৌথ মুলধনী কোম্পানির আর্থিক বিবরণী
৬ষ্ঠ অধ্যায়	আর্থিক বিবরণী বিশ্লেষণ
৭ম অধ্যায়	উৰপাদন ব্যয় হিসাব
৮ম অধ্যায়	মজুদ পন্যের হিসাবরক্ষন পদ্ধতি
৯ম অধ্যায়	ব্যয় ও ব্যয়ের শ্রেণীবিভাগ
১০ম অধ্যায়	ব্যবস্থাপনা হিসাববিজ্ঞান পরিচিতি
	সকল অধ্যায়ের গুরুত্বপুর্ণ তত্ত্বসমুহ

4.4. Non Impact Printers

Non impact line printers using laser, xerographic, electrostatic, or ink jet methods are the fastest printers. Before the development of the ink jet and laser printers, non impact were not heavily used, for several reasons:

 Special and more expensive paper was required.
 Printed output was not as sharp or as clear as with impact printers.
 Only a single-part form can be printed at a time.
 Output could not be easily or satisfactorily copied on office copiers.

Electrostatic and xerographic printers place a pattern of the desired character on sensitized paper by means of an electric current or beam of light. The paper then passes through a powdery black substance called toner, which contains dry ink particles. The ink particles are attracted to the exposed paper and the character becomes visible. These printers can print at speeds of from 3500 to 20,000 lines per minute.

The laser printer form characters by projecting a laser beam of dot matrix pattern on a drum surface. Toner is then attracted to the area exposed by the laser and transferred to the paper. The paper is then passed over a heating element, which melts the toner to form a permanent character.

Many types of ink jet printers are available. The simplest of these contains a series of ink jet nozzles in the form of a matrix. Vibrating crystals force ink droplets, roughly the diameter of a human hair, from selected nozzles to form an image in the same manner as an image is formed by a matrix printer. Different colored inks may be used and combined to form additional colors.

Several hundred nozzles are employed in the more sophisticated ink jet printers to direct a continuous stream of droplets across the page to form an image. These charged ink droplets travel at speeds of up to 40 miles per hour as they move between a set of plates that deflect the droplets. Droplets not needed are attracted away by electrostatic charge from the paper for reuse. A stream of more than 100,000 droplets can form approximately 200 characters per second.