1 - Cgsird.gov.in

¼2½
¼3½
lkeus Þvafre 'ks"k ys tk;k x;kß (Balance c/d.) fy[kdj var esa nksuksa i{kksa dk ;ksx cjkcj
dj fn;k tkrk gSA
os [kkrs ftuds 'ks"k O;kikj [kkrs esa LFkkukarfjr fd;s tkrs gSa& O;kikfjd oLrq ds Ø; foØ;
ls lacaf/kr [kkrs bu [kkrksa esa Hkh ;fn MsfcV 'ks"k gksrk gS rks mlds lkeus ^^O;kikj [kkrk dks^^
,oa ØsfMV 'ks"k gksrk gS rks mlds lkeus ^^O;kikj [kkrs ls ß fy[k nsrs gSaA
os [kkrs ftuds fd 'ks"k ykHk&gkfu [kkrksa esa LFkkukarfjr fd;s tkrs gSa ¼leLr vk; O;; ls
lacaf/kr [kkrs½& bu [kkrksa esa ;fn MsfcV 'ks"k gks rks mlds lkeus ÞykHk gkfu [kkrs dksß vkSj
;fn ØsfMV 'ks"k gks rks ^^ykHk gkfu [kkrs ls^^ fy[k nsrs gSaA
ryiV cukuk (Trial Balance):-
lkekU;r% o"kZ dh lekfIr ds ckn O;kikjh }kjk leLr ys[kksa dks ;ksx dj mUgsa can djus dh
dk;Zokgh dh tkrh gS ,oa leLr [kkrksa ds 'ks"k fudkys tkrs gSa bu 'ks"kksa ds vk/kkj ij ,d lwph rS;kj
dh tkrh gS ftls ryiV ;k ijh{kk lwph dgk tkrk gSA bl ryiV esa MsfcV 'ks"kksa dk tksM+ ØsfMV
'ks"kksa ds tksM+ ds cjkcj gksuk pkfg;sA ;fn ryiV ds nksuksa i{kksa dk ;ksx cjkcj ugha gS rks bldk vFkZ
;g gS fd ys[kksa esa xf.krh; v'kqf) gSA ftls [kkst dj nwj fd;k tkrk gSA ckn esa ryiV ds vk/kkj
ij vafre ys[ks rS;kj fd;s tkrs gSaA
ryiV dk rkRi;Z ,oa egRo (Concept and Imoptance of Trial balance) %&
1-1 foŸkh; fooj.k i=d dks rS;kj djus ls igys ryiV rS;kj fd;k tk,xkA ryiV ,slh lwph
gS ftlesa [kkrkcgh ds fofHkUu ys[kk 'kh"kksZa ds ØsfMV ,oa MsfcV 'ks"kksa dks crk;k tkrk gSA
ryiV esa fyf[kr MsfcV ,oa ØsfMV 'ks"kksa ds ;ksx esa lekurk] O;ogkj dh xf.krh; 'kq)rk
lqfuf'pr djuk gSA lHkh [kkrksa ds 'ks"k miyC/k gks tkus ls fofŸk; fooj.k i=d rS;kj djus
esa lgk;rk gksrh gSA
1-2 ryiV fuEukuqlkj izk:Ik esa rS;kj fd;k tk,xk %&
ryiV fnukad ------------------------- ls fnukad -------------------- rd
ys[kk dksM Ø- fooj.k MsfcV ¼:-½ ØsfMV ¼:-½
;ksx
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