What is Reversing entry and How reversing entry is differ adjusting entry? Difference between adjusting entries and correcting entries. Discuss the accounting principle which is related to adjusting entries and also discuss difference between adjusting entries and closing entries

(9).    wecixZ `vwLjv Kx? Kxfv‡e wecixZ `vwLjv mgš^q `vwLjv n‡Z Avjv`v?

wecixZ `vwLjv

- wecixZ `vwLjv mgš^q `vwLjvi wecixZ hv cieZ©x wnmveKv‡ji ïi“‡Z †Kvb †Kvb cÖwZôvb w`‡q _v‡K| bZzb wnmveKv‡ji ïi“‡Z c~e©eZ©x wnmveKv‡ji e‡Kqv I AwMÖg msµvš— Avq I e¨qmg~‡ni wecixZ `vwLjv †`qv nq|

-   myZivs wbw`©ó wnmveKvj †k‡l †h mgš^q `vwLjv †`qv nq cieZ©x wnmveKv‡j Zv wecixZfv‡e wj‡L †h `vwLjv †`qv nq Zv‡KB wecixZ `vwLjv ev Reversing Entry e‡j|

 - GLv‡b D‡j­L¨ †h, wecixZ `vwLjv ˆZwi Kiv eva¨Zvg~jK bq, GwU Hw”QK e¨vcvi| wecixZ `vwLjv e¨env‡ii d‡j Avw_©K weeiYx‡Z cÖ`wk©Z Avq-e¨‡qi UvKvi cwigvY e`jvq bv| Z‡e GwU cieZ©x eQ‡i D³ †jb‡`‡bi bM` wb®úwËi mgq wnmvefy³‡K mnRxKiY K‡i gvÎ|

wecixZ `vwLjv I mgš^q `vwLjvi cv_©K¨

-   wb‡gœv³ mgš^q `vwLjvi †¶‡ÎB ïay wecixZ `vwLjv †`Lv‡Z n‡e t

                                     (i).      cÖ‡`q LiP I cÖvc¨ Av‡qi †¶‡Î;

                                   (ii).      AwMÖg cÖ`Ë LiP  cÖv_wgKfv‡e LiP wnmv‡e Ges AwMÖg cÖvß Avq cÖv_wgKfv‡e Avq wnmv‡e wjwce× Kiv n‡q‡Q Giƒc †¶‡Î;

-   ‡h mKj mgš^q `vwLjvi Rb¨ wecixZ `vwLjvi cÖ‡qvRb †bB, ‡m¸‡jv n‡jv t

                                     (i).      AwMÖg cÖ`Ë LiP m¤úwË wn‡m‡e wjwce× n‡j;

                                   (ii).      AwMÖg cÖvß Avq `vq wn‡m‡e wjwce× n‡j;

                                (iii).      AbywgZ `vqmg~n, †hgb- AePq, Kz&-FY mwÂwZ, AvqKi mwÂwZ BZ¨vw`;

(10). GKwU wnmveKvj †k‡l †Kvb †Kvb wnmve¸‡jv eÜ Kiv nq? †Kvb †Kvb wnmve¸‡jv Post-closing Trial Balance G †`Lv hvq?

a GKwU wnmveKvj †k‡l †h wnmve¸‡jv eÜ Kiv nq †m¸‡jv n‡jv —

(i). mKj Avq wnmve

(ii). mKj e¨q wnmve

(iii). D‡Ëvjb wnmve

a ‡h wnmve¸‡jv Post-closing Trial Balance G †`Lv‡bv nq †m¸‡jv n‡jv —

(i). mKj m¤úwËevPK wnmve	(ii). mKj `vq wnmve	(iii). g~jab wnmve
(iv). Avq AwMÖg ev e‡Kqvi wnmve	(v). e¨q AwMÖg ev e‡Kqvi wnmve

(11). mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨ Kx?

mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨mg~n

mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc t

mgš^q `vwLjv	fyj ms‡kvabx `vwLjv
(a).  wbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_ e¨q mgš^‡qi Rb¨ †h `vwLjvi cÖ‡qvRb nq Zv‡K mgš^q `vwLjv e‡j|	(a).   ‡Kvb cÖwZôv‡bi wnmv‡ei fyj ms‡kva‡bi Rb¨ †h `vwLjv †`q nq Zv‡K fyj ms‡kvabx `vwLjv e‡j|
(b). mgš^q `vwLjv wnmve P‡µi Awe‡”Q`¨ Ask|	(b).   fyj ms‡kvabx `vwLjv wnmve P‡µi †Kv‡bv Ask bq|
(c).     Amwš^Z †jb‡`b¸‡jv‡K mgš^q K‡i cÖK…Z jvf-¶wZ I mwVK Avw_©K Ae¯’v wbiƒcY Kiv mgš^q `vwLjvi D‡Ïk¨|	(c).   wnmv‡ei fyjΓwU wbiƒcY I ms‡kvab K‡i MvwYwZK ï×Zv hvPvB Kiv ms‡kvabx `vwLjvi D‡Ïk¨|
(d).      wbw`©ó wnmveKvj †k‡lB †KejgvÎ mgš^q `vwLjv Kiv nq|	(d).  fyj aiv cov gvÎB Zv ms‡kva‡bi Rb¨ ms‡kvabx `vwLjv †`qv nq| wnmveKvj †kl nIqvi Rb¨ A‡c¶vi cÖ‡qvRb †bB|
(e).   Avq-e¨‡qi e‡Kqv, AwMÖg Ges g~j¨vwqZ `dvi Rb¨ mgš^q `vwLjv †`qv nq| †hgb- †eZb e‡Kqv, fvov AwMÖg, wewb‡qv‡Mi Abv`vqx my`, AePq BZ¨vw`|	(e).  wewfbœ cÖKvi fyj ms‡kvab Kivi Rb¨ ms‡kvabx `vwLjv †`qv nq|

(12).          mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv Kx?

mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZmg~n

-   mgš^q mvab cÖwµqvi mgqKvj Abygvb †_‡K ïi“ K‡i Avw_©K weeiYx Ges Ab¨vb¨ wnmve I weeiYxmg~n cÖ¯‘Z Kiv ch©š— hveZxq mgš^q¸‡jv wePvi we‡ePbv Kiv‡K mgš^q mvab cÖwµqv ev  Adjustment Process ejv nq|

-   mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv n‡jv —

                                     (i).      wnmveKvjxb bxwZ (Accounting Period Principle);

                                   (ii).      Pjgvb cÖwZôvb bxwZ (Going Concern Principle);

                                (iii).      Avq-e¨q ms‡hvM bxwZ (Matching Cost and Revenue Principle);

                                (iv).      mgqKvj Abygvb;

                                   (v).      bM` wfwËK ebvg e‡Kqv wfwËK wnmve c×wZ;

                                (vi).      AwMÖ‡gi Rb¨ `vwLjv;

                              (vii).      e‡Kqvi Rb¨ mgš^q `vwLjv;

(13).    mgš^q `vwLjv Ges mgvcbx `vwLjvi g‡a¨ cv_©K¨ Kx?

 mgš^q `vwLjv Ges mgvcbx `vwLjvi g‡a¨ cv_©K¨mg~n 

mgš^q `vwLjv Ges mgvcbx `vwLjvi g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc t

mgš^q `vwLjv	mgvcbx `vwLjv
(a). wbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_ e¨q mgš^‡qi Rb¨ †h `vwLjvi cÖ‡qvRb nq Zv‡K mgš^q `vwLjv e‡j|	(a).  wnmve ewni gybvdvRvZxq wnmvemg~n eÜ Kivi Rb¨ †h `vwLjvi cÖ‡qvRb nq Zv‡K mgvcbx `vwLjv e‡j|
(b). mgš^q `vwLjv mgvcbx `vwLjvi c~‡e© †`Iqv nq|	(b). mgvcbx `vwLjv mgš^q `vwLjvi c‡i †`Iqv nq|
(c). ‡iIqvwg‡ji ewnf©~Z welqmg~‡ni Rb¨ G `vwLjv †`qv nq|	(c). ‡iIqvwg‡ji Aš—f©~³ I ewnf~©Z Dfq wel‡qi Rb¨ G `vwLjv †`qv nq|
(d). G `vwLjvi d‡j cÖK…Z e¨q I Avq wba©vwiZ nq hv wnmveKv‡ji jvf-¶wZ wbY©‡q mvnvh¨ K‡i|	(d). G `vwLjvi d‡j LwZqv‡b Avq-e¨q msµvš— wnmve¸‡jv eÜ n‡q hvq|
(e). Kviev‡ii Aemv‡bi mgq G `vwLjvi cÖ‡qvRb nq bv|	(e). Kviev‡ii Aemv‡bi mgq G `vwLjvi cÖ‡qvRb nq|