Describes trial balance with its properties and objectives. Why trial balance sometime not adjust and which wrong information can not catch in trial balance? What is the step we can take if trialbalance is not adjusted and also discussed why both side are equal in trial balance? - Banking Diploma Education

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Thursday, June 19, 2014

Describes trial balance with its properties and objectives. Why trial balance sometime not adjust and which wrong information can not catch in trial balance? What is the step we can take if trialbalance is not adjusted and also discussed why both side are equal in trial balance?

(1).    ‡iIqvwgj Kv‡K e‡j? ‡iIqvwg‡ji ˆewk󨸇jv wjLyb| †iIqvwg‡ji D‡Ïk¨ Kx?

‡iIqvwgj

-   wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ bM`vb ewn Ges LwZqv‡bi hveZxq wnmve Lv‡Zi †Ri¸‡jv †WweU I †µwWU G `yÕfv‡M mvwR‡q †h ZvwjKv ev weeiYx cÖ¯‘Z Kiv nq Zv‡K †iIqvwgj e‡j|

-   LwZqvbw¯’Z wnmve LvZ¸‡jvi we¯—vwiZ weeiY h_v- µwgK bs, wnmv‡ei bvg, LwZqv‡bi c„ôv b¤^i, †WweU I †µwWU DØ„Ë mswk­ó N‡i wjwce× K‡i †iIqvwgj cÖ¯‘Z Kiv nq|

-   cÖL¨vZ †jLK Avi. Gb KvU©v‡ii g‡Z, Ò‡iIqvwgj n‡jv K¨vk I e¨vsK e¨v‡jÝmn LwZqvb wnmv‡ei †WweU I †µwWU e¨v‡jݸ‡jvi GKwU ZvwjKv ev d`©|Ó

-   myZivs ejv hvq †h, LwZqv‡bi wnmve¸‡jvi MvwYwZK wbf©yjZv hvPvB Kivi Rb¨ GKwU wbw`©ó w`‡b GKwU Avjv`v LvZv ev GKLÊ KvM‡R mKj wnmv‡ei †WweU I †µwWU †Ri¸‡jv avivevwnKfv‡e mvwR‡q †h weeiYx cÖ¯‘Z Kiv nq, Zv‡K †iIqvwgj e‡j|

‡iIqvwg‡ji ˆewkó¨

‡iIqvwg‡ji ˆewk󨸇jv wb‡P eY©bv Kiv n‡jv t

              (i).      c„_K KvM‡R cÖ¯‘Z t ‡iIqvwgj mvaviYZ GKwU c„_K KvM‡R cÖ¯‘Z Kiv nq| Gi Rb¨ †Kvb wnmv‡ei eB i¶Yv‡e¶Y Ki‡Z nq bv|

               (ii).      MvwYwZK ï×Zv hvPvB t GwU wnmv‡ei MvwYwZK ï×Zv hvPvB K‡i| A_©vr Rv‡e`v I LwZqv‡b wnmve mwVKfv‡e i¶Yv‡e¶Y Kiv n‡q‡Q wKbv †iIqvwgj cÖ¯‘‡Zi gva¨‡g Zv hvPvB Kiv hvq|

               (iii).      wbw`©ó mgq t ‡iIqvwgj GKwU wbw`©ó mgq †k‡l ˆZwi Kiv nq| A_©vr †iIqvwgj mvaviYZ †Kvb wnmveKvj †k‡l wbw`©ó Zvwi‡L cÖ¯‘Z Kiv nq|

                   (iv).      mKj cÖKvi wnmve t mKj cÖKvi wnmve A_©vr e¨w³evPK, m¤úwËevPK I bvwgK wnmvemg~‡ni †Ri ev DØ„Ë wb‡q †iIqvwgj cÖ¯‘Z Kiv nq|

               (v).      mgš^qKvix t ‡iIqvwgj ‡Kvb wnmve LvZ bq| GwU LwZqv‡bi wnmve I P~ovš— wnmv‡ei g‡a¨ mgš^qKvix GKwU weeiYx gvÎ|

‡iIqvwg‡ji D‡Ïk¨

‡iIqvwgj †Kvb wnmve ev wnmv‡ei Ask bv n‡jI wbgœwjwLZ D‡Ïk¨vejxi cÖwZ j¶¨ †i‡L Zv cÖ¯‘Z Kiv nqt 

                         (i).      wnmv‡ei MvwYwZK wbf©yjZv hvPvB Kiv †iIqvwg‡ji Ab¨Zg cÖavb D‡Ïk¨|

                       (ii).      `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU †jb‡`‡bi †WweU I †µwWU `ywU c¶B mwVKfv‡e wnmv‡ei eB‡Z wjwce× Kiv n‡q‡Q wKbv Zv hvPvB Kiv|

                    (iii).      P~ovš— wnmve cÖ¯‘‡Zi myweav‡_© LwZqv‡bi wewfbœ wnmv‡ei †Ri¸‡jv‡K GK¯’v‡b R‡ov Kiv|

                    (iv).      mKj wnmv‡ei †Ri mwVKfv‡e wbY©q Kiv n‡q‡Q wKbv Zv hvPvB Kiv|

                       (v).      wnmvei¶Y cÖwµqvq †Kvb fyj _vK‡j Zv †ei Kiv|

                    (vi).      LwZqv‡bi wewfbœ wnmv‡ei eZ©gvb eQ‡ii †Ri¸‡jvi mv‡_ weMZ eQ‡ii †Ri¸‡jvi Zzjbvg~jK we‡k­lY Kiv|



(2).    Kx Kx Kvi‡Y †iIqvwgj Awgj n‡Z cv‡i?

‡iIqvwgj Awgj nIqvi KviYmg~n t

‡iIqvwg‡j †h mKj fyj aiv c‡o ev †h mKj fy‡ji Rb¨ ‡iIqvwgj Awgj nq Zv wb‡P Av‡jvPbv Kiv n‡jvt

                         (i).      ev` covi fyj t Rv‡e`v n‡Z LwZqvb cÖ¯‘Z Kivi mgq fyjekZ †Kvb wnmve ev` c‡o †M‡j|

                       (ii).      ‡jLvi fyj t Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—‡ii mgq wnmve Lv‡Zi †WweU A¼‡K mswk­ó LwZqv‡bi †µwWU w`‡K Ges †µwWU A¼‡K †WweU w`‡K †jLv A_ev †jb‡`‡bi †Kv‡bv c¶‡K fy‡j `yÕevi wnmvefy³ Kiv|

                    (iii).      UvKvi A‡¼i fyj t Rv‡e`v Kivi mgq †jb‡`‡bi `ywU c¶‡K mgcwigvY UvKv Øviv †WweU I †µwWU bv Kiv Ges LwZqv‡b ¯’vbvš—‡ii mgq fyjekZ UvKvi A¼ Kg ev †ewk †jLv|

                    (iv).      LwZqv‡bi DØ„Ë wbY©‡qi mgq fyj DØ„Ë wbY©q Kiv|

                       (v).      LwZqvb DØ„Ë †iIqvwg‡j †jLvi mgq fyj Ki‡j| A_©vr †WweU N‡ii ¯’‡j †µwWU N‡i ev †µwWU N‡ii ¯’‡j †WweU N‡i wjL‡j|

                    (vi).      ‡iIqvwg‡ji †WweU I †µwWU N‡ii †hvMdj wbY©‡qi mgq †Kv‡bv fyj Ki‡j|



(3).    ‡Kvb fyj¸‡jv †iIqvwg‡j aiv c‡o bv?

‡iIqvwg‡j †h fyj¸‡jv aiv c‡o bv

-   ‡iIqvwg‡ji `yB w`‡K wg‡j †M‡jI wbwðZfv‡e ejv hvq bv †h, wnmvei¶Y cÖwµqvq †Kv_vI fyj †bB| KviY Ggb wKQz fyj _vK‡Z cv‡i hv †iIqvwg‡ji Dfq w`K wg‡j †M‡jI mvaviYZ aiv c‡o bv| Giƒc fyj mvaviYZ `yB cÖKvi; h_v-

                                                                 (a).      KiwYK fyj ev wnmve †jLvi fyj;

                                                                 (b).      bxwZMZ fyj;


                       (a).      KiwYK fyj ev wnmve †jLvi fyj

-   ‡h mKj fyj wnmvei¶Y ev Ab¨vb¨ Kg©Pvix ev Kg©KZ©v‡`i AmveavbZvi Kvi‡Y N‡U _v‡K Zv‡K KiwYK ev wnmve †jLvi fyj e‡j|

-   KiwYK fyj‡K Pvifv‡M fvM Kiv hvq| h_v t


 (i). ev` covi fyj
(ii). ‡jLvi fyj
 (iii).  cwic~iK fyj
  (iv). ‡e`vwLjvi fyj


                                           (i).      ev` covi fyj t hw` †Kvb †jb‡`b wnmv‡ei eB‡Z m¤ú~Y©fv‡e ev` c‡o A_©vr †WweU I †µwWU †Kvb c¶B Rv‡e`v ev LwZqv‡b Aš—fy©³ bv nq Zv‡K ev` covi fyj e‡j| †hgb- av‡i 100 UvKvi cY¨ µq K‡i Zv ˆ`wbK µq eB‡Z †jLv n‡jv bv| d‡j LwZqv‡b †WweU I †µwWU †Kvb w`‡KB Zv DV‡e bv| myZivs †iIqvwgj wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡K hv‡e|

                                         (ii).      ‡jLvi fyj t wnmv‡ei †Kv‡bv †jb‡`b wjwce‡×i mgq cÖK…Z A¼ A‡c¶v Kg ev †ewk wjL‡j Zv‡K †jLvi fyj e‡j| †hgbt 27 Gi ¯’‡j 72 UvKv †jLv n‡j †h fy‡ji m„wó nq Zv †jLvi fyj| †h‡nZz Dfq w`‡K mgvb fyj nq †m‡nZz †iIqvwg‡ji `yB w`K wg‡j hv‡e|

                                      (iii).      cwic~iK fyj t hLb GKwU fy‡ji Øviv Aci GK ev GKvwaK fy‡ji c~iY nq ZLb Zv‡K cwic~iK fyj e‡j| †hgb- GKwU wnmv‡ei †WweU w`‡K 100 UvKv Kg †jLv n‡jv| Avevi Aci GKwU wnmv‡ei †µwWU w`‡K 100 UvKv Kg †jLv n‡jv| G‡¶‡Î cÖ_g fyjwU wØZxq fyj Øviv c~iY n‡q †Mj|

                                      (iv).      ‡e`vwLjvi fyj t wnmv‡ei cÖv_wgK eB Rv‡e`v n‡Z LwZqv‡b ¯’vbvš—i Kivi mgq fy‡j GK wnmv‡ei cwie‡Z© Ab¨ wnmve‡K wKš‘ mwVK cv‡k †jLv n‡j Zv‡K †e`vwLjvi fyj e‡j| †hgb- ÔKÕ Gi wnmv‡e 500 UvKv †WweU bv K‡i fyjekZ ÔLÕ Gi wnmv‡e 500 UvKv †WweU Kiv n‡j|

                      (b).      bxwZMZ fyj t

wnmvei¶‡Yi bxwZ m¤ú‡K© Dchy³ Áv‡bi Afv‡e wnmvei¶‡Y †h fyj n‡q _v‡K Zv‡K bxwZMZ fyj e‡j| gybvdv RvZxq LiP‡K gyjab RvZxq LiP Ges g~jab RvZxq LiP‡K gybvdv RvZxq LiP †jLvi d‡j GB cÖKvi fy‡ji D™¢e nq| †hgb- 10,000 UvKvi hš¿cvwZ µq fyjµ‡g hš¿cvwZ wnmv‡e †WweU Kiv n‡j|


(4).    ‡iIqvwgj bv wgj‡j fyj †ei Kivi Rb¨ Kx Kx cš’v Aej¤^b Ki‡Z n‡e?

‡iIqvwgj bv wgj‡j fyj †ei Kivi Dcvqmg~n

‡iIqvwg‡ji Dfq w`‡Ki †hvMdj hw` Amgvb nq Zvn‡j eyS‡Z n‡e †h, wnmvei¶Y cÖwµqvq †KvbI fyj i‡q †M‡Q| GKwU Aï× ev fyj †iIqvwgj‡K ï× Kivi Rb¨ wb‡gœv³ c`‡¶c¸‡jv MÖnY Kiv ‡h‡Z cv‡i t

                               (i).      ‡iIqvwg‡ji †WweU I †µwWU w`‡Ki †hvMdj AZ¨š— mZK©Zvi m‡½ cix¶v K‡i †`L‡Z n‡e|

                             (ii).      wnmv‡ei cÖv_wgK ewn ev Rv‡e`v ewn †_‡K †jb‡`b¸‡jv mwVKfv‡e LwZqv‡bi mswk­ó wnmve LvZmg~‡n †Zvjv n‡q‡Q wKbv Zv †`L‡Z n‡e|

                          (iii).      LwZqv‡bi GKwU wnmve Lv‡Zi †hvMdj I †Ri Uvbv mwVK n‡q‡Q wKbv Zv †`L‡Z n‡e|

                          (iv).      LwZqvb¯’ mKj wnmve Lv‡Zi †Ri mwVKfv‡e †iIqvwg‡j †Zvjv n‡q‡Q wKbv †m wel‡q wbwðZ n‡Z n‡e|

                             (v).      c~e©eZ©x erm‡ii wnmv‡ei †Rimg~n PjwZ erm‡i mwVKfv‡e Avbv n‡q‡Q wKbv Zv wgwj‡q †`L‡Z n‡e, hv‡Z †Kvb wnmve ev` bv c‡o|

                          (vi).      bM`vb eB I e¨vsK wnmv‡ei †Ri mwVKfv‡e Uvbv n‡q‡Q wKbv Zv cix¶v Ki‡Z n‡e|

                        (vii).      fy‡ji A¼wU 2 Øviv wefvR¨ n‡j D³ ivwkwU †WweU ev †µwWU N‡i Av‡Q wKbv †`L‡Z n‡e| hw` _v‡K Z‡e †Wwe‡Ui UvKv †µwW‡U ev †µwW‡Ui UvKv †Wwe‡U wjLevi `i“b Giƒc fyj n‡q‡Q eyS‡Z n‡e|

                     (viii).      fy‡ji A¼wU 3 Øviv wefvR¨ n‡j eyS‡Z n‡e msL¨vwU Dëv wjLevi d‡j fyj n‡q‡Q| †hgb- 35 Gi ¯’‡j 53 ev 47 Gi ¯’‡j 74 BZ¨vw`|

                          (ix).      DcwiD³ c×wZ¸‡jv Aej¤^b K‡iI hw` fyj aiv bv c‡o Zvn‡j cÖwZwU †jb‡`‡bi †cvw÷s mvgwMÖKfv‡e cix¶v K‡i †`L‡Z n‡e|


(5).    ‡iIqvwg‡ji Dfqc¶ mgvb nq †Kb?


-         `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU †jb‡`‡bi `ywU c¶‡K †WweU I †µwWU we‡k­lY K‡i Rv‡e`vq wjwce× Kivi mgq wnmv‡ei GKwU c¶‡K hZ UvKvq †WweU Kiv nq, wnmv‡ei Ab¨ c¶wU‡KI wVK ZZ UvKv Øviv †µwWU Kiv nq|

-         myZivs Rv‡e`v n‡Z LwZqvb cÖ¯‘Z Kivi mgq cÖwZwU †jb‡`‡bi †WweU c¶‡K GKwU LwZqv‡b †WweU I †µwWU c¶‡K Aci GKwU LwZqv‡b †µwWU Kiv nq| d‡j LwZqv‡bi mw¤§wjZ †WweU DØ„‡Ëi †hvMdj †µwWU DØ„‡Ëi †hvMd‡ji mgvb nq|

-         wVK GKB Kvi‡Y LwZqvb wnmvemg~‡ni †WweU DØ„‡Ëi †hvMdj †µwWU DØ„‡Ëi †hvMd‡ji mgvb n‡q _v‡K| †Kbbv, Gi Dfq cv‡k¦©i †hvMd‡ji cv_©K¨B n‡jv LwZqv‡bi DØ„Ë|

-         AZGe, Rv‡e`v I LwZqvb wnmvemg~n MvwYwZKfv‡e wbfy©j _vK‡j Zv‡`i †hvMdj ev DØ„‡Ëi mvnv‡h¨ †iIqvwgj cÖ¯‘Z Kiv n‡j †iIqvwg‡ji Dfqw`‡Ki †hvMdj Aek¨B mgvb n‡e|

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