Cambrian School & College

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv. mvdv‡qZ†nv‡mb
mnKvwi Aa¨vcK,
‡gv. AvwZKzi ingvb
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|

3. Aa¨vq-
PZz_©
M¤Ë,
L
†W.
`v
†µ.
wnmv‡ei Dfq cv‡ki
†WweU †µwWU
†iIqvwgj

4. 1| †iIqvwgjwKej‡Z cvi‡e
2| †iIqvwg‡jiˆewkó¨ eyS‡Z cvi‡e
3| †iIqvwgj cÖ¯ÍyyZ Ki‡Zcvi‡e
wkLbdj

5. ‡iIqvwgj :-
LwZqvb wnmv‡ei †WweU I †µwWU DØyË †Ri wb‡q wnmv‡ei †h ZvwjKv
cÖ¯ZzZKivnq Zv‡K†iIqvwgj K‡j
†iIqvwg‡jiaviYvI ˆewkó¨
Concept and Nature of Trial Balance
1. †iIqvwgj †Kv‡bv wnmve ev wnmv‡ei Askbq| GwU GKwUweeiYx |
2.†iIqvwg‡j †WweU I †µwWU `ywUUvKvi Ni _v‡K| LwZqv‡bi †WweU †Ri¸‡jv †WweUcv‡k I †µwWU
†Ri¸‡jv †µwWU cv‡kemv‡Z nq|
3. Gi Rb¨ †Kv‡bv wnmv‡ei eB e¨envi Kiv nq bv| eis Avjv`v KvM‡R†iIqvwgj cÖ¯‘Z Kiv n‡q _v‡K|
4. GwU mvaviYZwnmveKv‡ji †kl Zvwi‡L Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© ˆZwi Kiv nq|
5. G weeiYx‡Z mKj wnmv‡ei †Ri (Avq, e¨q, m¤úwË, `vq, g~jab ID‡Ëvjb) _v‡K|
6. †iIqvwgj wnmv‡ei MvwYwZK ï×Zv hvPvB Ki‡Z cv‡i|
7.†iIqvwgj Avw_©K weeiYx cÖ¯‘‡Z mnvqZvK‡i _v‡K|

6. †iIqvwgj cÖ¯‘ZKiY
Prepration of Trial Balance
e¨emvwqK †jb‡`b cÖ_‡g Rv‡e`vfz³ K‡i Zv LwZqv‡b ¯’vbvš—i Kiv nq|
GKwU wbw`©ó Zvwi‡L G LwZqvbmg~‡ni †Ri wb‡q Avjv`v GKwU
KvM‡R †iIqvwgj ˆZwi Kiv nq| †iIqvwg‡j µwgK bs, wnmve wk‡ivbvg,
†idv‡iÝ ev m~Î I `ywU UvKvi Nimn †gvU 5wU Ni _v‡K| `ywU UvKvi
Kjv‡gi GKwU n‡jv †WweU UvKv I Ab¨wU n‡jv †µwWU UvKv|
wb‡P †iIqvwg‡ji GKwU QK †`qv n‡jv:
Kvgvj †UªWvm©
†iIqvwgj
31-12-2012µwgK
bs
wnmve wk‡ivbvg
m~
Î
†WweU
(UvKv)
†µwWU
(UvKv)

7. `jxq
KvR
`j-G
†e‡Rvi msL¨v My‡jvi ïY¨¯’vb¸‡jv
c~ib Ki| `j-we
†Rvi msL¨v My‡jvi kyY¨¯Ívb¸‡jv
c~ib Ki|

8. 1. †iIqvwgj †Kv‡bv --------- Ask bq| GwU GKwU --------|
2. †iIqvwg‡j †WweU I †µwWU ------- UvKvi Ni _v‡K| LwZqv‡bi †WweU
†Ri¸‡jv ----- cv‡k I †µwWU †Ri¸‡jv †µwWU cv‡k emv‡Z nq|
3. Gi Rb¨ †Kv‡bv ------- eB e¨envi Kiv nq bv| eis Avjv`v KvM‡R †iIqvwgj
cÖ¯‘Z Kiv n‡q _v‡K|
4. GwU mvaviYZ wnmveKv‡ji †kl Zvwi‡L Avw_©K weeiYx cÖ¯‘‡Zi ---- --
ˆZwi Kiv nq|
5. G weeiYx‡Z mKj wnmv‡ei †Ri (Avq, e¨q, m¤úwË, `vq, g~jab I D‡Ëvjb)
_v‡K|
6. †iIqvwgj wnmv‡ei -------- ï×Zv hvPvB Ki‡Z cv‡i|
7. †iIqvwgj Avw_©K weeiYx cÖ¯‘‡Z ------ K‡i _v‡K|

9. 9
1. †iIqvwgj wnmve P‡µi KZZgavc?
M. 4
L.3PK
K. 2
N.5
2.wnmveP‡µ†iIqvwgj KZevi AvewZ©Z nq?
K.1
L.2
M. 3
N.4

10. evwoi KvR

11. †Lv`v nv‡d