Trial Balance क्या है

Dosto agar apne hamari isse related 1st post - Ledger क्या है (Ledger से Journal में Posting कैसे करे) nahi padi tho sabse pahle ye apko read kar leni hai uske baad hi Trial Balance (तलपट से क्या आशय है) apko samajna hoga. Sabse pahle ham jante hai Trial Balance Kya hai [तलपट का क्या अर्थ है] or iski jarurat hame kyo padti hai.

Trial Balance - ट्रायल बैलेंस (तलपट) Ledger के सभी एकाउंट्स से ज्ञात किये गए Debit Or Credit पक्षो के योग के बाद निकाले गए अंतर की एक सूची है

Iska matlb ye huaa trial balance hamare dwara banaye gaye sabhi accounts ko summarize karta hai yadhi hamse posting me koi galtiya ho gayi ho tho unhe bhi ham trial balance ke dwara pakad sakte hai.

what is trial balance
trial balance format
trial balance meaning in hindi
लेजर बुक क्या है
तलपट क्या है
रोजनामचा क्या है
तलपट बनाने की विधियों को बताइए
तलपट से क्या आशय है

Trial Balance Ki Aavasyakta 2 karno se hoti hai

Kai baar aisa hota hai ki ham apne businees ka addyan karne ke liye sabhi khato ki stithi ek saath dekhna chahte hai yani hamare jitne bhi accounts hai unka jo bhi debit or credit balance hai wo ham ek saath, ek place par dekhna chahte hai "Jisko ham trial balance me dek sakte hai."

Jaisa ki ham jante hai Double Entry System ke accourding partyek transaction ki 2 jagah entry ki jati hai ek "Debit side or 2nd Credit Side" Dono sides me likhi jane wale balances ek hi hoti haI

Ab yadhi ham ye janna chahte hai ki hamne double entry system ki help se jo journal tyar kiya hai usme ya ledger me posting ki hai usme koi galti tho nahi hui hai tho iske liye kisi ek sthan par sabhi accounts ke jo bhi balance hai jaise kisi khate ka debit balance hai tho usse debit side me or yadhi kisi khate ka credit balance hai usko credit side me likhenge.

Sabhi accounts ke balances TRIAL BALANCE me likhne ke baad ham Debit Or Credit side ke dono sides ka ADD karte hai or wo ADD Barabar hona chhaiye agar dono sides ka add nahi milta hai tho 2 baate ho sakti hai:-

Hamne Journal me dono sides me ek samaan amount nahi dale.
Journal se ledger me posting karte waqt kahi galti ho gayi hai jise ham dund kar yani recheck karke dur kar sakte hai.

Sabse pahle ham

Transaction karte hai uski help se Journal tyar karte hai fir journal ki help se ham Ledger tyar karte hai fir Ledger ki help se ham Trial balance tyar karte hai

Ledger ka jo debit or credit balance hai wo hame same to same trial balance me likh dena hai

Trial Balance क्या है - Ledger से तलपट कैसे बनाते है

Note:- Apne Journal me jo entries ki hai or fir journal ki help se jo apne ledger me posting ki hai usme apne koi galti nahi karni hai "Agar apne suru me hi entry banate waqt galti kardi hai tho apka trial balance ka amount kabhi nahi match hoga." Tally me apko ab ye trial balance banane ki jrurt nahi hoti hai automatically hi tally apko banakar de deta hai aap jaise jaise entries karte jate hai trial balance banta jata hai Apko pata hona chahiye trial balance kaise banta hai isliye hi hamne apko briefly bataya hai.

Ab jo aap trial balance me jo accounts dek rahe hai jaise ki Capital Account, State bank of india, Ram A/c, Purchase Account, Freigh A/c, Cash A/c, Sales A/c, Commission A/c en sabhi ka Nature apko samajna hoga kis prakarti ke accounts hai ye.

Hamare jitne bhi accounts hote hai unko hame 4 Series me divide karte hai.

Assets
Liabilities
Expenses
Income

Accounts nature ke accourding ham apni trial balancesheet tyar kar lete hai image me dekhe.

Trial Balance me jo accounts apne dekhe hai unko ham unke nature ke accourding divide kar dete hai or usko ham Trial Balancesheet bolte hai.

Accounting Nature ko janne ke liye kon sa khata kis prakarti ka hai iske liye apko Accounting terminology ko dekhna hoga - Accounting Terminology Kya Hai

Tally ke andr hamare pass pahle se hi create group hote hai or hamko unke andar apne accounts ko dalna hota hai jaise ki

Cash ko ham Cash In Hand Group me dalenge.

Ram, Shyam, Pritam, Neha Ye sabhi hamare dendaar hai tho inko Debtor Group me dalenge

Es tarah se hame sabhi khato ka classification karna hai.