1. A trial balance is not part of any account. It is a statement. 2. In a trial balance, debit and credit balances are listed in two columns. The debit balances of ledger accounts are placed in the debit column and the credit balances in the credit column. 3. It does not require use of any ledger. Rather it is prepared directly from the ledger.

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