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1-3 lkekU; [kkrkcgh ls ryiV rS;kj djrs le; fuEu ckrsa /;ku esa j[kuh gksxh %&<br />
v- lHkh vk; ds en lkekU;r% ØsfMV 'ks"k vkSj O;; ls lacaf/kr en lkekU;r% MsfcV 'ks"k<br />
crk,axsA<br />
c- blh rjg ls lEifŸk [kkrs] ¼LFkk;h rFkk pkyw lEifŸk;ksa ls lacaf/kr [kkrs½ lkekU;r%<br />
MsfcV 'ks"k vkSj ns;rk ,oa jf{kr fuf/k;ksa ls lacaf/kr [kkrs lkekU;r% ØsfMV 'ks"k<br />
crk,axsA<br />
1-4 pwafd gj MsfcV izfof"V ds lerqY; ØsfMV izfof"V dh tkrh gS rnkuqlkj MsfcV 'ks"k ds fofHkUu<br />
ys[kk 'kh"kksZa dk 'ks"k] ØsfMV 'ks"k ds leLr ys[kksa ds 'ks"k ds lerqY; gksxkA tc fd lkekU;r%<br />
ryiV ;FkkFkZrk dh igyh ijh{kk gSA<br />
2- ryiV dh lhek,¡ (Limitations of Trial Balance) :-<br />
2-1 dHkh&dHkh nksuksa i{kksa vFkkZr MsfcV ,oa ØsfMV dk tksM+ cjkcj gksrk gS fQj Hkh =qfV;k¡ gksrh<br />
gSA fuEu =qfV;ksa dh tkudkjh ryiV ls ugha gks ikrh gS %&<br />
v- ewy iqLrd esa izfof"V NwV tk, tSls fd dS'k cqd vkSj tuZy cqd] ifj.kkeLo:Ik u<br />
rks ØsfMV esa izfof"V jgsxh vkSj u gh MsfcV esaA<br />
c- izfof"V dh ewy iqLrd esa xyr izfof"VA<br />
l- xyr ys[kk 'kh"kZ esa lgh i{k esa izfof"VA<br />
n- ys[kk cgh ¼ystj½ esa nksgjh izfof"VA<br />
b- osru Hkqxrku [kkrs esa okLro esa :- 25]00@& ds LFkku ij :- 2]000@& rFkk ejEer<br />
,oa vuqj{k.k esa okLro esa 1000 :- ds LFkku ij 1500 :- vafdr fd, tkukA<br />
2-2 ;fn ryiV dk ;ksx cjkcj u gks rks xyfr;ksa dk irk yxkus gsrq fuEukuqlkj dne mBk,<br />
tkrs gSaA<br />
v- ryiV ds ;ksx esa xyfr;ka tkapsA<br />
c- ryiV esa udn ,oa cSad 'ks"k NwVs ugha gks ;g lqfuf'pr djasaaaaaA<br />
l- [kkrkcgh ds ;ksx dks tkaps vkSj ryiV esa mudk vad.k ns[ksaA<br />
n- izR;sd ;ksx dh izfof"V ds ØsfMV ,oa MsfcV dks tuZy ls tkap djsaA<br />
b- ewy izfof"V iqLrd ls [kkrkcgh izfof"V dks ,oa vad.k dks tkaps] vFkkZr dS'k cqd vkSj<br />
tuZy nksuksa ls tkap dj ns[ksa fd izfof"V dks vafdr djrs le; dksbZ xyrh rks ugha gqbZA<br />
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