Explain with example three types of mistake which its can be adjust both debit and credit side in trial balance. What is uncertain account and why create it?

(6).    D`vniYmn wZb ai‡bi fy‡ji bvg Ki“b hv m‡Ë¡I Trial Balance Gi Debit Ges Credit wg‡j hv‡e|

wb‡gœv³ wZb ai‡bi fyj Kiv m‡Ë¡I Trial Balance ev †iIqvwgj-Gi Debit Ges Credit wg‡j hv‡e t

                         (i).      wnmve †jLvi ΓwU

wnmv‡ei cÖv_wgK eB‡Z wnmve †jLvi mgq m¤ú~Y© ev AvswkKfv‡e fyj wjwce× Kiv n‡j Zv‡K †jLvi fyj e‡j| ‡hgbt- †Kvb e¨w³i wbKU n‡Z 1,000 UvKvi cY¨ av‡i µq Kiv n‡jv| wKš‘ µq eB‡Z fy‡j 100 UvKv †jLv n‡jv| d‡j LwZqv‡bi µq wnmv‡e 100 UvKv †WweU n‡jv Ges e¨w³i wnmv‡e 100 UvKv †µwWU n‡jv| G‡¶‡Î wnmv‡e fyj m‡Ë¡I †iIqvwgj wg‡j hv‡e|

                       (ii).      ‡e-`vwLjvi fyj

mnKvwi eB‡q UvKvi AsK wVK _vK‡jI LwZqvb wnmv‡e ¯’vbvš—‡ii mgq GKwU wbw`©ó wnmv‡e †WweU ev †µwWU Kivi cwie‡Z© Aci GKwU wnmv‡e †WweU ev †µwWU Ki‡j †h fyj nq Zv‡K †e-`vwLjvi fyj e‡j| †hgb t- X Gi wbKU †_‡K 500 UvKv e‡Kqv cvIbv Av`vq K‡i bM`vb wnmv‡e mwVKfv‡e †WweU Kiv n‡jv| wKš‘ D³ UvKv w`‡q X-Gi wnmv‡e †µwWU Kivi cwie‡Z© Y-Gi wnmv‡e †µwWU Kiv n‡jv| Giƒc Ae¯’vqI †iIqvwgj wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡K hv‡e|

                    (iii).      cwic~iK fyj

‡Kvb GKwU fyj hw` GK ev GKvwaK fy‡ji Øviv Ggbfv‡e c~iY nq †h, †iIqvwg‡j †Kvb cv_©K¨ m„wó nq bv, Z‡e †mB fyj¸‡jv‡K GK‡Î cwic~iK fyj e‡j| †hgb t- X Gi wbKU †_‡K 500 UvKv cÖvwß wKš‘ fyjekZ Zvi wnmv‡e 5000 UvKv †jLv n‡q‡Q, Avevi Y-Gi wnmv‡e 5000 UvKv cÖvwß wKš‘ fyjekZ Zvi wnmv‡e 500 UvKv †jLv n‡q‡Q| d‡j cÖ_g fyjwU Øviv wØZxq fyjwU c~iY n‡q hv‡e| Giƒc Ae¯’vqI †iIqvwgj (Trial Balance) wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡K hv‡e| 

(7).    AwbwðZ wnmve Kx? GUv †Kb cÖ¯‘Z Kiv nq?

AwbwðZ wnmve

-   ‡Kvb †iIqvwgj bv wgj‡j Ges bv wgjvi KviYI Zvr¶wYKfv‡e †ei Kiv bv m¤¢e bv n‡j H †iIqvwgj mvgwqKfv‡e wgjv‡bvi Rb¨ †h wnmv‡ei Avkªq wb‡Z nq, Zv‡K AwbwðZ wnmve (Suspense Account) ejv nq|

-   Ab¨fv‡e ejv hvq, †Kvb wnmv‡ei bvg AÁvZ _vKvq D³ wnmv‡ei A_© †h wnmv‡e †i‡L †`Iqv nq, H wnmve‡K AwbwðZ wnmve e‡j|

AwbwðZ wnmve cÖ¯‘Z Kivi KviY

AwbwðZ wnmve GKwU mvgwqK wnmve| mvaviYZ wbgœwjwLZ Kvi‡Y AwbwðZ wnmve cÖ¯‘Z Kiv n‡q _v‡K t

                         (i).      ‡iIqvwgj m¤úbœKiY

‡jb‡`b wjwce×Ki‡Yi wewfbœ †¶‡Î fyj msNwUZ n‡Z cv‡i| Gme fy‡ji Kvi‡Y †iIqvwgj wgj‡e bv| ¯^í mg‡qi Kvj‡Y A‡iK mgq fyjΓwU AbymÜvb Kiv m¤¢e nq bv| ZvB †h cwigvY UvKvi Miwgj N‡U‡Q H cwigvY UvKv AwbwðZ wnmv‡e wj‡L †iIqvwgj m¤úbœ Kiv nq|

                       (ii).      P~ovš— wnmve cÖ¯‘ZKiY

‡iIqvwgj m¤úbœ Kiv bv n‡j P~ovš— wnmve cÖ¯‘Z Kiv m¤¢e nq bv| fyjΓwU hvB NUzK bv †Kb †Kv‡bv GKwU wbw`©ó mg‡qi g‡a¨ cÖwZôvb‡K P~ovš— wnmve cÖ¯‘Z Ki‡Z nq| P~ovš— wnmve I Avw_©K weeiYx cÖ¯‘ZKi‡Yi ¯^v‡_© AwbwðZ wnmve †Lvjv n‡q _v‡K|

                    (iii).      AbymÜv‡bi wfwË

AwbwðZ wnmve msi¶‡Yi Ab¨Zg KviY n‡jv cieZ©xKv‡j fyjΓwU AbymÜv‡bi wfwË wn‡m‡e e¨envi Kiv nq| wnmve msi¶‡Yi †¶‡Î KZ UvKvi Miwgj n‡q‡Q Zv AwbwðZ wnmv‡e †jLv nq| d‡j D³ UvKvi Miwgj †Kv_vq †Kv_vq N‡U‡Q Zv AbymÜvb Kiv hvq|

                    (iv).      wnmvei¶‡Y MwZ Avbqb

Miwg‡ji Kvi‡Y Avw_©K weeiYx I Ab¨vb¨ cÖwZ‡e`b cÖ¯‘Z Kiv m¤¢e bv n‡j wnmvei¶‡Yi KvR ¯’wei n‡q co‡Z cv‡i| G Ae¯’vi wbimb K‡i wnmvei¶Y Kv‡R MwZaviv Avbqb Kivi Rb¨ AwbwðZ wnmve cÖ¯‘Z Kiv n‡q _v‡K|

(8).    mgš^q `vwLjv Kx? mgš^q `vwLjvi cÖ‡qvRbxqZv Kx?

mgš^q `vwLjv

-   wnmveKvj †k‡l Avw_©K weeiYx ev P~ovš— wnmve cÖ¯‘‡Zi mgq Awjwce×K…Z †jb‡`b, †hgb- e‡Kqv Avq, e‡Kqv e¨q ev LiP, AwMÖg cÖ`Ë LiP, Abv`vqx cvIbv mwÂwZ, AePq BZ¨vw` welqmg~n‡K mswk­ó wnmveLv‡Zi mv‡_ mgš^q mvab (†hvM ev we‡qvM) Kivi Rb¨ †h `vwLjv e¨envi Kiv nq Zv‡K mgš^q `vwLjv ejv nq|

-   Ab¨fv‡e ejv hvq, wnmveKvj †k‡l LwZqvbfy³ wnmvemg~‡ni DØ„Ë nvjbvMv` Kivi Rb¨ cÖ‡qvRbxq UvKvi AsK wewfbœ wnmv‡e †hvM ev we‡qvM Ki‡Z †h `vwLjv e¨envi Kiv nq Zv‡K mgš^q `vwLjv e‡j|

-   Pyle & Larson e‡jb, Òwbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_ e¨q mgš^‡qi Rb¨ †h Rv‡e`vi cÖ‡qvRb nq Zv‡K mgš^q `vwLjv ejv nq|Ó

mgš^q `vwLjvi cÖ‡qvRbxqZv

-   cÖwZwU wnmveKvj †k‡l Kviev‡ii djvdj wbY©q Ges Avw_©K Ae¯’v cÖ`k©Y Kiv wnmveweÁv‡bi Ab¨Zg cÖavb D‡Ïk¨|

-   wnmveweÁv‡bi me©Rb¯^xK…Z bxwZgvjv (GAAP) AbymiY K‡i Kviev‡ii djvdj wbY©q Kiv Ges Avw_©K Ae¯’v cÖ`k©‡Yi Rb¨ cÖwZwU wnmveKv‡ji †kl Zvwi‡L KwZcq mgš^q mvab Kiv cÖ‡qvRb nq|

-   KviY, wKQz †jb‡`b Av‡Q †h¸‡jv †KejgvÎ wnmveKvj †k‡lB wnmvefy³ Kiv nq Ges wKQz †jb‡`b Av‡Q hv c~e© †_‡K Abygvb Kiv hvq bv, †hgb- AePq, Abv`vqx cvIbv mwÂwZ, mgvcbx gRy`, e‡Kqv LiPmg~n, AwMÖg e¨qmg~n, AbycvwR©Z Avq, cÖvc¨ Avq BZ¨vw`|

-   cÖwZôv‡bi LwZqvb †Rimg~‡ni mv‡_ wnmveKvj †k‡l D³ welq¸‡jvi mgš^q bv Kiv n‡j Zv wnmveweÁv‡bi wgjKiY bxwZ, ivR¯^ ¯^xK…wZ bxwZ, wnmveKvj aviYv, Pjgvb cÖwZôvb aviYv BZ¨vw` bxwZi cwicš’x n‡e Ges Kviev‡ii wbY©xZ djvdj I Avw_©K Ae¯’v wbf©i‡hvM¨ ev mwVK n‡e bv|

-   myZivs ejv hvq †h, Kviev‡ii mwVK djvdj wbY©q Kiv Ges cÖK…Z Avw_©K Ae¯’v cÖ`k©‡bi Rb¨ wnmveKvj †k‡l mgš^q mvab Kiv ev mgš^q `vwLjv Kiv Acwinvh©|