bdkbZ 7 ryiV vkSj v'kqf);ksa dk 'kksèku

bdkbZ dh :ijs[kk
7-0 mís’;
7-1 çLrkouk
7-2 ryiV dk D;k vFkZ gS \
7-3 ryiV rS;kj djuk
7-4 'ks"kksa dh lwph ls ryiV rS;kj djuk
7-5 ryiV u feyus ds dkj.k
7-6 ryiV u feyus ij v'kqf);k¡ ekywe djuk
7-7 ryiV }kjk çdV u gksus okyh v'kqf);k¡
7-8 ryiV cukus ds ykHk
7-9 ryiV dh lhek,¡
7-10 v'kqf);ksa dk 'kksèku
7-10-1 ,d i{kh; v'kqf);ksa dk 'kksèku
7-10-2 f}i{kh; v'kqf);ksa dk 'kksèku

7-11 fuyafcr [kkrk vkSj v'kqf);ksa dk 'kksèku

7-12 'kksèku çfof"V;ksa dk ykHk ij çHkko
7-13 lkjka’k
7-14 'kCnkoyh
7-15 dqN mi;ksxh iqLrdsa
7-16 cksèk ç'uksa ds mÙkj
7-17 Loij[k ç'u@vH;kl

7-0 mís’;
bl bdkbZ ds vè;;u ds i’pkr~ vki fuEufyf[kr dk;Z djus esa leFkZ gksaxs%
• ryiV dks ifjHkkf"kr djuk(
• fn, x, 'ks"k ls ryiV cukuk(
• ryiV u feyus ds [Link] dh igpku djuk(
• v'kqf);k¡ ekywe djus dh çfØ;k dk [Link] djuk(
• ryiV }kjk çdV u gksus okyh fofHkUu çdkj dh v'kqf);ksa dk [Link] djuk(
• ryiV ls çkIr gksus okys ykHkksa rFkk ryiV dh lhekvksa dh O;k[;k djuk( 99
ys[kkdj.k dh izf Ø;k • vafre [kkrs cukus ls igys v'kqf);ksa dk 'kksèku dj ldsaxs(
• fuyafcr [kkrs ds egRo dks le> ldasx(s
• fuyafcr [kkrk rS;kj dj ldsaxs(
• vkus okys ys[kk o"kksZa esa Kkr gksus okyh v'kqf);ksa dk 'kksèku dj ldax
s (s vkSj
• ykHk ij 'kksèku çfof"V;ksa ds çHkko dk vkdyu dj ldsaxsA

7-1 çLrkouk
vc rd vki tuZy rFkk mldh vU; lgk;d cfg;ksa esa çfof"V;k¡ djus dh fofèk tku
pqds gSa rFkk ystj ds fofHkUu [kkrksa esa mudh [krkSuh djus ds ckjs esa Hkh vè;;u dj
pqds gSAa çkjafHkd iqLrdksa esa çfof"V;k¡ djus rFkk ystj esa muds [krk, tkus dh ;g
çfØ;k o"kZ Hkj pyrh jgrh gSA o"kZ ds var esa vafre ys[kk cukus ls igys ys[kk iqLrdksa
dh 'kq)rk dh tk¡p djuk vko’;d gks tkrk gSA bl mís’; dks iwjk djus ds fy, ge
,d fooj.k rS;kj djrs gSa] ftls O;kikj dh Hkk"kk esa ryiV ¼trial balance) dgk tkrk
gSA bl bdkbZ esa vki ryiV cukus ds ckjs esa tkudkjh çkIr djsaxAs lkFk gh vki ;g
Hkh tku ik,¡xs fd [kkrksa dh 'kq)rk dh tk¡p ds fy, ryiV ij dgk¡ rd fuHkZj fd;k
tk ldrk gSA ryiV }kjk çdV gksus okyh v'kqf);ksa rFkk mudks Kkr djus dh fofèk
ds ckjs esa Hkh bl bdkbZ esa ppkZ djsaxsA
tSlk fd vki tkurs gSa] ryiV ys[kk iqLrdksa dh [Link]; 'kq)rk dh tk¡p ds fy,
cuk;k tkrk gSA tc ryiV dk feyku ugha gksrk rks bldk vFkZ gS fd ys[kk iqLrdksa
esa dqN v'kqf);k¡ jg xbZ gSaA vkius ryiV dks çHkkfor djus okyh v'kqf);ksa rFkk budks
Kkr djus dh çfØ;k ds ckjs esa i<k+ gSA vafre [kkrs cukus ls igys bu v'kqf);ksa dk
'kksèku fd;k tkuk pkfg,A bl bdkbZ esa vki fofHkUu v'kqf);ksa ds 'kksèku dh fofèk ds
ckjs esa i<+ax
s s vkSj ;g tkudkjh çkIr djsx
a s fd v'kqf);ksa ds 'kksèku dk O;olk; ds ykHk
ij D;k çHkko iM+rk gSA vki lgk;d cfg;ksa esa fofHkUu ysunsu dh çfof"V;k¡ djrs
le; rFkk mudh [krkSuh djrs le; tks v'kqf);k¡ vke rkSj ls gks tkrh gSa mUgsa uksV
dfj,A

7-2 ryiV dk D;k vFkZ gSa \

O;kikj esa çfrfnu lSdM+ksa ysu-nsu gksrs jgrs gSaA bu ysu-nsu dks igys çkjafHkd çfof"V
dh cfg;ksa esa fjdkMZ fd;k tkrk gS] tSls] tuZy esa ;k bldh vU; fdlh lgk;d cgh
esaA blds ckn budks ystj ds mi;qDr [kkrksa esa [krk;k tkrk gSA ystj ds [kkrksa esa
[krk, x, fofHkUu ysu-nsu dk [Link] tkuus ds fy, çR;sd [kkrs dk le;-le; ij
'ks"k ¼balance½ fudkyk tkrk gSA bl çfØ;k esa dqN [kkrs can gks tkrs gSa vkSj dqN
[kkrs MsfcV ;k ØsfMV 'ks"k çnf’kZr djrs gSaA [kkrksa ds fofHkUu 'ks"kksa ds vkèkkj ij gh
vafre [kkrs rS;kj fd;s tkrs gSa ftuls O;olk; dh foÙkh; fLFkfr rFkk ykHk-gkfu dh
tkudkjh çkIr gksrh gSA çkIr [Link] dh [Link]Ùkk rFkk fo’oluh;rk fofHkUu iqLrdksa
esa dh xbZ çfof"V;ksa dh 'kq)rk ij fuHkZj djrh gSA blfy, vafre ys[kk rS;kj djus
ls igys bu çfof"V;ksa dh 'kq)rk dh tk¡p djuk vko’;d gks tkrk gSA bl mís’; dh
çkfIr ds fy, ge ,d fooj.k rS;kj djrs gSa ftls ryiV dgrs gSaA ;g ryiV ystj
ds fofHkUu [kkrksa dk 'ks"k çnf’kZr djrk gSA ryiV dk çk:i Bhd mlh çdkj gS tSls
tuZy dkA ryiV esa Hkh mrus gh d‚ye gksrs gSa ftrus tuZy esa A blds fooj.k d‚ye
100 esa ge çR;sd [kkrs dk uke fy[krs gSAa [kkrk MsfcV 'ks"k çnf’kZr djrk gS rks bldh
jde MsfcV 'ks"k d‚ye esa fy[kh tkrh gS vkSj ØsfMV 'ks"k çnf’kZr djrk gS rks bldh ryiV vkSj v'kqf);ksa dk
jde ØsfMV 'ks"k d‚ye esa fy[kh tkrh gSA vki tkurs gSa fd çR;sd MsfcV çfof"V ds 'kks è ku
fy, leku ØsfMV çfof"V gksrh gS] vr% MsfcV 'ks"k d‚ye dk ;ksx ØsfMV 'ks"k d‚ye
ds ;ksx ds cjkcj gksuk pkfg,A tc ryiV ds MsfcV d‚ye dk ;ksx ØsfMV d‚ye ds
;ksx ls fey tkrk gS rks ;g ys[kk iqLrdksa esa dh xbZ çfof"V;ksa dh 'kq)rk dk çkjafHkd
çek.k ekuk tkrk gSA blls bl ckr dk fo’okl gks tkrk gS fd ystj esa [krkSuh Bhd
çdkj ls dh xbZ gS rFkk MsfcV vkSj ØsfMV esa yxkrkj larqyu cuk, j[kk x;k gSA
ysfdu ;fn MsfcV vkSj ØsfMV i{k dk ;ksx cjkcj ugha gksrk rks ;g ekuk tk,xk fd
ys[kkdj.k esa dqN v'kqf);k¡ jg xbZ gSaA
la{ksi es]a ryiV dh ifjHkk"kk bl çdkj nh tk ldrh gS-ÞryiV ,d lwph ;k fooj.k
gS tks fdlh frfFk fo’ks"k ij ystj ds leLr [kkrksa ds MsfcV vkSj ØfMV 'ks"kksa dks
çnf’kZr djrk gSAß ryiV fey tkuk bl ckr dk ladsr djrk gS fd lHkh cgh [kkrs
nksgjh ys[kk ç.kkyh ds vuq:i fy[ks x, gSa rFkk os dkQh gn rd [Link]; :i ls lgh
gSaA

7-3 ryiV rS;kj djuk

lcls igys gesa bl ckr dks le>uk pkfg, fd ryiV fofHkUu [kkrksa ds 'ks"k dh ,d
lwph ;k fooj.k gSA ryiV cukrs le; tuZy çfof"V;k¡ djus dh vko’;drk ugha
gksrhA ge ystj ds lHkh [kkrksa dk 'ks"k fudkyrs gSa vkSj tks-tks MsfcV ;k ØsfMV 'ks"k
çnf’kZr djrs gSa mudh ,d lwph cuk ysrs gSaA vkidks ;g Kkr gksxk fd tc jksdM+
cgh dk ç;ksx fd;k tkrk gS rks ystj esa vyx ls jksdM+ [kkrk rFkk cSad [kkrk ugha
[kksyk tkrkA blfy,] ryiV cukrs le; jksdM+ [kkrs vkSj cSad [kkrs dk 'ks"k jksdM+
cgh ls gh ys fy;k tkrk gSA ;fn O;fDrxr [kkrksa dh la[;k cgqr vfèkd gS rks vki
lHkh ysunkjksa vkSj nsunkjksa ds 'ks"kksa dh vyx-vyx lwph rS;kj dj ldrs gSa vkSj
ryiV esa dsoy ysunkjksa dh jde dk ;ksx vkSj nsunkjksa dh jde dk ;ksx gh fn[kk
ldrs gSaA
vc ge ,d lexz mnkgj.k ysrs gSa] ftlesa lHkh çdkj ds ysu-nsu dks lfEefyr fd;k
x;k gSA ge bUgsa mi;qDr cfg;ksa esa fjdkMZ djsaxs] ystj esa budh [krkSuh djsaxs rFkk
ryiV rS;kj djsaxAs mnkgj.k ls ryiV rS;kj djus rd dh [Link] ys[kk çfØ;k Li"V
gks tk,xhA
mnkgj.k
31 ekpZ 2018 dks dfiy nso dk rqyu i= bl çdkj gS%

ns; rk,¡ #i;s ifjlEifÙk;k¡ #i;s

iw¡th 50,000 jksdM+ 'ks"k 15,000
LV‚d 50,000
cSad _.k 8,000 [kUuk ls ysuk ckdh 1,500
lkywtk cznlZ dks ns; 15,000 feÙky ls ysuk ckdh 2,500
QuhZpj 4,000

73,000 73,000
101
ys[kkdj.k dh izf Ø;k vçSy 2018
esa fuEufyf[kr ysu-nsu gq,% #i;s
vçSy 2 osru vkSj etnwjh dk Hkqxrku fd;k 6]000
Þ 2 lkbfdyksa dh udn fcØh 3]000
Þ 3 esgjk lkbfdy dEiuh ls 20 lkbfdysa 600 :- çfr
lkbfdy dh nj ls mèkkj [kjhnh 12]000
Þ 5 feÙky dks 30 lkbfdysa 900 #- çfr lkbfdy dh
nj ls cspha 27]000
Þ 8 lkywtk cznlZ dks udn Hkqxrku djds mudk
fglkc pqdrk fd;k 14]600
Þ 10 feÙky ls nks [kjkc lkbfdysa okfil çkIr dh vkSj
mldks ØsfMV uksV Hkstk 1]800
Þ 13 fdjk;k fn;k 1]750
Þ 15 lkywtk cznlZ ls mèkkj Ø;% 20 lkbfdy fje 100 #- 2]000
çfr fje dh nj ls
20 lkbfdy gc 20 #- çfr gc dh nj ls 400
Þ 18 jko dks 10 lkbfdy 800 #- çfr lkbfdy dh nj ls csph 8]000
Þ 20 lkywtk cznlZ dks 10 lkbfdy gc okfil ykSVk, ftuesa
njkj iM+h gqbZ Fkha 200
Þ 21 jko us nks lkbfdysa okil ykSVkbZ vkSj mldks ,d ØsfMV
uksV Hkst fn;k x;k 1]600
Þ 22 feÙky us Hkqxrku fd;kA 14]000
Þ 24 dqrqc Vkbijk;Vj dEiuh ls ,d Vkbi e’khu mèkkj [kjhnh 6]500
Þ 25 udn foØ; 3]500
Þ 28 [kUuk us Hkqxrku fd;k] ysfdu ckdh #i;k çkIr djus
dh dksbZ vk’kk ugha 1]000
Þ 30 jko us Hkqxrku fd;k 6]200
mls NwV nhA 200
Þ 30 esgjk lkbfdy dEiuh dks Hkqxrku fd;k 10]000
eq[; tuZy o vko’;d lgk;d cfg;k¡ rS;kj dhft;sA ystj esa [krkSuh dhft;s rFkk
ryiV cukb;sA
gy%
Dr. Cash Book Cr.
Date Particulars L.F. Discount Cash Date Particulars L.F. Discoun Cash

2018 Rs. Rs. 2018 Rs. Rs.

Apr. 1 To Balance b/d 15,000 Apr.2 By Wages and 6,000
“ 2 To Sales A/c 3,000 Salaries A/c
“ 22 To Mittal 14,000 “ 8 By Saluja Bros. 400 14,600
“ 25 To Sales A/c 3,500 “ 13 By Rent Alc 1,750
“ 28 To Khanna 1,000 “ 30 By Mehra Cycle Co. 10,000
“ 30 To Rao 200 6,200 “ 30 By Balance c/d 10,350
200 42,700 400 42,700
May 1 To Balance b/d 10,350
102
 PURCHASES JOURNAL ryiV vkSj v'kqf);ksa dk 'kksèku

Date Particulars Invoice No. L.F. Amount

2018 Rs.
Apr. 3 Mehra Cycle Co. 12,000
“ 15 Saluja Bros. 2,400
“ 30 Total 14,400

PURCHASES RETURNS JOURNAL

Date Particulars Debit Note L.F. Amount

No.

2018 Rs.
Apr. 20 Saluja Bros. 200
“ 30 Total 200

SALES JOURNAL

Date Particulars Invoice No. L.F. Amount

2018 Rs.
Apr. 5 Mittal 27,000
“ 18 Rao 8,000
“ 30 Total 35,000

SALES RETURNS JOURNAL

Date Particulars Credit L.F. Amount

Note No.

2018 Rs.
Apr.10 Mittal 1,800
“ 21 Rao 1,600
“ 30 Total 3,400

JOURNAL

Date Particulars L.F. Dr. Cr.

Amount Amount

2018 Rs. Rs.

Apr. 1 Cash A/c Dr. 15,000
Stock A/c Dr. 50,000
Khanna Dr. 1,500
Mittal Dr. 2,500
Furniture A/c Dr. 4,000
To Capital A/c 50,000
To Bank Loan A/c 8,000
To Saluja Bros. 15,000
(Opening balances of assets and liabilities
being brought in on April 1, 2018 103
ys[kkdj.k dh izf Ø;k

“ 24 Typewriter A/c Dr.

To Kutub Typewriter Co. 6,500
(Being purchase of typewriter on credit) 6,500
“ 28 Bad Debts A/c Dr. 500
To Khanna 500
(Being amount still due from Khanna,
now written off as bad debt)
“ 30 Total 80,000 80,000

LEDGER Trial Balance

Capital Account
Dr. Cr.

2018 Rs. 2018 Rs.

Apr. 30 To Balance c/d 50,000 Apr. 1 By Balance b/d 50,000
May 1 By Balance b/d 50,000

Saluja Bros Account

2018 Rs. 2018 Rs.

Apr. 8 To Cash A/c 14,600 Apr, 1 By Balance b/d 15,000
“ 8 To Discount A/c 400 “ 15 By Purchases A/c 2,400
“ 20 To Returns Outward A/c 200
“ 30 By Balance c/d 2,200
17,400 17,400
May 1 By Balance b/d 2,200

Bank Loan Account

Rs. Rs.
2018 2018
Apr, 1 By Balance b/d 8,000
Apr. 30 To Balance c/d 8,000
8,000 May 1 By Balance b/d 8,000

Mehra Cycle Co. Account

2018 Rs. 2018 Rs.

Apr. 30 To Cash A/c 10,000 Apr. 3 By Purchases A/c 12,000
“ 30 To Balance c/d 2,000

12,000 12,000
May 1 By Balance b/d 12,000

104
 Khanna’s Account ryiV vkSj v'kqf);ksa dk 'kksèku

Rs. Rs.
2018 2018
Apr. 1 To Balance b/d 1,500 Apr, 28 By Cash A/c 1,000
“ 30 By Bad Debts A/c 500
1,500 1,500

Mittal’s Account

2018 Rs. 2018 Rs.

Apr. 1 To Balance b/d 2,500 Apr. 10 By Return Inward A/c 1,800
“ 5 To Sales A/c 27,000 “ 22 By Cash A/c 14,000
“ 30 By Balance c/d 13,700
29,500 29,500
May 1 To Balance b/d 13,700

Rao’s Account

2018 Rs. 2018 Rs.

Apr. 18 To Sales A/c 8,000 Apr. 21 By Return Inward A/c 1,600
“ 30 By Cash A/c 6,200
“ 30 By Discount A/c 200
8,000 8,000

Furniture Account

2018 Rs. 2018 Rs.

Apr. 1 To Balance b/d 4,000 Apr. 30 By Balance c/d 4,000
May 1 To Balance b/d 4,000

Typewriter Account

2018 Rs. 2018 Rs.

Apr. 24 To Kutub Type Writer Co. 6,500 Apr. 30 By Balance c/d 6,500
May 1 To Balance b/d 6,500

Stock Account

2018 Rs. 2018 Rs.

Apr. 1 To Balance b/d 50,000 Apr. 30 By Balance c/d 50,000
May 1 To Balance b/d 50,000

105
ys[kkdj.k dh izf Ø;k Sales Account

2018 Rs. 2018 Rs.

Apr, 2 By Cash A/c 3,000
“ 25 By Cash A/c B 3,500
“ 30 By Sundries as per
Sales Book 35,000

Purchase Account Trial Balance

2018 Rs.
Apr. 30 To Sundries as per Purchase Book 14,400

Return Outwards Account

2018 Rs.
Apr, 30 By Sundries as per
Returns Outward Book 200

Return Inwards Account

2018 Rs.
Apr, 30 To Sundries as per
Returns Inward Book 3,400

Wages & Salaries Account

2018 Rs.
Apr. 2 To Cash A/c 6,000

Rent Account

2018 Rs.
Apr. 13 To Cash A/c 1,750

Bad Debts Account

2018 Rs.
Apr. 28 To Gupta 500

Discount Account

2018 Rs. 2018 Rs.

Apr.30 To Sundries - as per Cash Book 200 Apr. 30 By Sundries - as per
Cash Book 400

106
 Trial Balance as on April 30, 2018 ryiV vkSj v'kqf);ksa dk 'kksèku
Name of Account L.F. Dr. Cr.
Balances Balances

Rs. Rs.
Cash in hand 10,350
Capital 50,000
Saluja Bros. 2,200
Bank Loan 8,000
Mehra Cycle Co. 2,000
Kutub Typewriter Co. 6,500
Mittal 13,700
Furniture 4,000
Typewriter 6,500
Stock 50,000
Sales 41,500
Purchases 14,400
Returns Outwards 200
Returns Inwards 3,400
Wages & Salaries 6,000
Rent 1,750
Bad Debts 500
Discount Allowed 200
Discount Received 400

Total 1,10,800 1,10,800

107
ys[kkdj.k dh izf Ø;k uksV % 1- vkidks ekywe gksuk pkfg, fd ryiV fofHkUu [kkrksa ds MsfcV vkSj ØsfMV
i{k ds ;ksx ds vkèkkj ij Hkh cuk;k tk ldrk gSA ysfdu bl fofèk dk
ç;ksx vktdy ugha gksrkA blhfy, bldk [Link] ugha fd;k x;k gSA
2 vki ns[ksxa s fd bl mnkgj.k esa dqN [kkrksa dk 'ks"k ugha fudkyk x;k gS]
D;ksfa d ;s lc [kkrs vk;-O;; [kkrs gSa ftudks O;kikfjd rFkk ykHk&gkfu
[kkrs esa LFkkukUrfjr djds can dj fn;k tkrk gSA

7-4 'ks"kksa dh lwph ls ryiV rS;kj djuk

lkè[Link];k tc ryiV cukuk gksrk gS] rks vkids ikl ystj ds lHkh [kkrksa dk [Link]
fooj.k gksrk gSA blfy, vki vklkuh ls ;g fu’p; dj ldrs gSa fd fdlh fo’ks”k
[kkrs esa MsfcV 'ks"k gS ;k ØsfMV 'ks"k vkSj blh vkèkkj ij fcuk fdlh ijs’kkuh ds ryiV
rS;kj dj ldrs gSaA ysfdu dHkh-dHkh vkidks [kkrk cgh ds fofHkUu 'ks"kksa dh ,d lwph
ns nh tkrh gS ysfdu mudh ç—fr ds ckjs esa dqN ugha crk;k tkrkA nwljs 'kCnksa esa
;g Li"V :i ls ugha fn;k gksrk gS fd [kkrs esa ØsfMV 'ks"k gS ;k MsfcV 'ks"kA ,slh
fLFkfr esa D;k vki ryiV rS;kj dj ldrs gSa\ vki ,slk rc rd ugha dj ldrs tc
rd fd vkidks çR;sd 'ks"k dh ç—fr ds ckjs esa tkudkjh u gks D;ksfa d vki bl ckr
dk [Link]; ugha dj ik,¡xs fd fdlh 'ks"k dks ryiV ds MsfcV d‚ye esa fn[kk;k tkuk
pkfg, ;k ØsfMV d‚ye esa blfy, tc Hkh vkidks 'ks"kksa dh lwph ls ryiV rS;kj djus
ds fy, dgk tkrk gS vkSj ;g Li"V ugha fn;k gksrk fd fdl [kkrs dk 'ks"k MsfcV gS
vkSj fdldk ØsfMV] rks lcls igys vkidks çR;sd 'ks"k dh ç—fr ds ckjs esa [Link]; ysuk
gksxkA ,slk djus esa MsfcV vkSj ØsfMV ds fu;eksa dk Kku vkids fy, dkQh lgk;d
fl) gks ldrk gSA mnkgj.k ds fy, vk;-O;; [kkrksa esa lHkh O;; rFkk gkfu;ksa dks
MsfcV fd;k tkrk gS vkSj lHkh vk; rFkk ykHkksa dks ØsfMV fd;k tkrk gSA blfy,
osru] etnwjh vkfn [kkrs MsfcV 'ks"k fn[kk,¡xAs blh çdkj vki okLrfod rFkk
O;fDrxr [kkrksa ds fu;eksa ds ckjs esa Hkh tkurs gSaA okLrfod [kkrs tSls-jksdM+ [kkrk]
e’khujh [kkrk vkfn [kkrksa dk 'ks"k MsfcV gksrk gS] tcfd iw¡th [kkrk] ysunkjksa dk [kkrk
vkfn [kkrksa dk 'ks"k ØsfMV gksrk gSA vkidh lqfoèkk ds fy, dqN ekxZn’kZd fl)kUr gSa
tks çR;sd 'ks"k dh ç—fr ds ckjs esa 'kh?kzrk ls [Link]; ysus esa lgk;d gks ldrs gSa%
1- lHkh çdkj ds O;; [kkrksa dk ¼ftlesa Ø; [kkrk Hkh 'kkfey gS½ rFkk gkfu ds [kkrksa
dk 'ks"k MsfcV gksrk gSA
2- lHkh çdkj ds vk; [kkrksa dk ¼ftlesa foØ; [kkrk Hkh 'kkfey gS½ rFkk ykHk ds
[kkrksa dk 'ks"k ØsfMV gksrk gSA
3- lHkh lEifÙk [kkrksa (assets) dk 'ks"k MsfcV gksrk gSA
4- lHkh ns; [kkrksa ¼liabilities½ dk 'ks"k ØsfMV gksrk gSA
5- iw¡th [kkrs dk 'ks"k lkè[Link];k ØsfMV gksrk gSA
6- vkgj.k [kkrs ¼drawings account½ dk 'ks"k MsfcV gksrk gSA
dqN enksa] tSls deh’ku] dVkSrh] fdjk;k rFkk C;kt vkfn dh ç—fr ds ckjs esa dfBukbZ
mRiUu gks ldrh gS D;ksafd ;s ensa vk; vkSj O;; nksuksa dk :i ys ldrh gSaA ,slh
fLFkfr;ksa esa çR;sd en ds vkxs MsfcV ;k ØsfMV vFkok çkIr ¼received½ ;k çnÙk ¼paid½
108 vkfn 'kCn tksM+dj mldh ç—fr ds ckjs esa ladsr ns fn;k tkrk gSA bl çdkj vki
fcuk fdlh dfBukbZ ds mudk lgh ç;ksx dj ldrs gSAa ysfdu ;fn dsoy ,d en ryiV vkSj v'kq f);ksa
gS ftlds ckjs esa dksbZ ladsr ugha fn;k x;k gS vkSj vki mldh ç—fr fuèkkZfjr djus dk 'kksèku
esa dfBukbZ vuqHko djrs gSa] rks ,slh fLFkfr esa vki ml en dks NksM+dj ryiV cukuk
tkjh jf[k,A ryiV ds MsfcV vkSj ØsfMV d‚ye dk ;ksx djrs le; vki ns[ksx a s fd
,d d‚ye dk ;ksx nwljs d‚ye ds ;ksx ls de gSA bldk vFkZ ;g gqvk fd og en
ml d‚ye ls lacfa èkr gS ftldk ;ksx de gSA mnkgj.k ds fy,] eku yhft, 300
#i;s dh deh’ku dh ,d ean gSA ysfdu ge ;g ugha tkurs fd deh’ku fn;k x;k
gS ;k çkIr fd;k x;k gSA ,slh fLFkfr esa tc ge ryiV cuk,¡xs rks ns[ksaxs fd MsfcV
d‚ye dk ;ksx ØsfMV d‚ye ds ;ksx ls 300 #i;s de gSA bldk eryc ;g gqvk
fd deh’ku [kkrs dk 'ks"k MsfcV gSA vc ;fn vki bls ryiV ds MsfcV d‚ye esa
fn[kk,¡xs rks ryiV dk feyku gks tk,xkA
mnkgj.k dks if<,A ;gk¡ ,sls 'ks"kksa ls ryiV rS;kj fd;k x;k gS ftudh ç—fr ds ckjs
esa dqN ugha fn;k x;k gSA bl mnkgj.k dk vè;;u dhft, vkSj nsf[k, fd çR;sd
en dks fdl rjg ryiV esa fn[kk;k x;k gSA
mnkgj.k
lqèkkdj dh iqLrdksa ls 31 ekpZ] 2018 dks fy, x, fuEufyf[kr 'ks"kksa ls ryiV cukb,A
#i;s #i;s
iw¡th 1]80]000 çkIr NwV 360
LV‚d ¼1-4-17½ 49]200 ns; fcy 12]270
foØ; 2]43]600 fofoèk ysunkj 31]110
xSl vkSj ikuh 2]520 Ø; okilh 19]200
Hkwfe rFkk Hkou 60]000 cSad O;; 3]000
e’khujh 55]470 vkgj.k 14]550
nsunkj 1]07]400 O;kikfjd O;; 2]970
deh’ku ¼çnÙk½ 4]400 jksdM+ 'ks"k 2]400
la;a= 30]810 cSad 'ks"k 15]780
xkMhHkkM+k 3]370 Ø; 96]480
çkIr fdjk;k 1]290 x`g dj rFkk vU; dj 2]520
chek 3]180 QuhZpj 3]750
foØ; okilh 5]970 çkI; fcy 4]410
osru 19]640

109
ys[kkdj.k dh izf Ø;k gy
Trial Balance as on March 31, 2018

Name of Account L.F. Dr. Cr.

Balances Balances

Rs. Rs.
Capital — 1,80,000
Stock (1-4-2017) 49,200 —
Sales — 2,43,600
Gas and Water 2,520 —
Land & Buildings 60,000 —
Machinery 55,470 —
Debtors 1,07,400 —
Commission (Dr.) 4,410 —
Plant 30,810 —
Carriage 3,370 —
Rent Received — 1,290
Salaries 19,640 —
Insurance 3,180 —
Returns Inwards 5,970 —
Discount Received — 360
Bills Payable — 12,270
Sundry Creditors — 31,110
Returns Outwards — 19,200
Bank Charges 3,000 —
Drawings 14,550 —
Trade Expenses 2,970 —
Cash 2,400 —
Bank 15,780 —
Purchases 96,480 —
Rates & Taxes 2,520 —
Furniture 3,750 —
Bills Receivable 4,410 —

Total 4,87,830 4,87,830

mnkgj.k 2 esa ryiV dk feyku gks x;k gS vFkkZr~ MsfcV cSysal d‚ye dk ;ksx ØsfMV
cSyl
sa d‚ye ds ;ksx ds cjkcj gSA bldk vFkZ ;g gqvk fd çR;sd 'ks"k dks mi;qDr
d‚ye esa fy[kk x;k gSA
ysfdu enksa dh lgh ç—fr fuèkkZfjr djus ds fy, vkidks fujUrj vH;kl dh
vko’;drk gSA blfy, ;gk¡ ,d vkSj mnkgj.k fn;k x;k gSA blesa ys[kkdkj us 'ks"kksa
110 dks mi;qDr d‚ye esa ugha fy[kk gSA [Link]:i ryiV dk feyku ugha gqvk gSA
mnkgj.k 3 dks nsf[k, tgk¡ MsfcV cSyal s d‚ye dk ;ksx ¼10]83]600½ ØsfMV cSyal s ryiV vkSj v'kq f);ksa
d‚ye ds ;ksx ¼7]16]400½ ls fHkUu gSA bldk dkj.k ;g gS fd dbZ 'ks"kksa dks xyr dk 'kksèku
d‚ye esa fy[k fn;k x;k gSA mnkgj.k ds fy,] LV‚d ,d lEifÙk gSA ftldk 'ks"k
ges’kk MsfcV gksrk gSA ysfdu xyrh ls bls ØsfMV d‚ye esa fn[kk;k x;k gSA vc vki
lHkh enksa dks è;kuiwoZd nsf[k, vkSj mu enksa dk irk yxkb,] ftudks ryiV ds lgh
d‚ye esa ugha fn[kk;k x;k gSA blds ckn vki la’kksfèkr ryiV dks if<, vkSj nsf[k,
fd okLro esa mUgsa fdl çdkj fn[kk;k tkuk pkfg, FkkA blls vkidks fofHkUu 'ks"kksa dh
ç—fr dks vPNh rjg le>us esa lgk;rk feysxhA
mnkgj.k
,d vuqHkoghu ys[kkiky }kjk cuk;k x;k ryiV uhps fn;k x;k gS] ftldk feyku
ugha gks ik jgk gSA bl ryiV dks fQj ls lgh <ax ls cukb,A
cqn~;
a w ,.M dEiuh dk 31 fnlEcj] 2018 ryiV

[kkrs dk uke Ik` " B Ms f cV Øs f MV

l a[ ; k ' ks"k ' ks"k
# + # +
iw¡th - 1]12]600
Hkou 1]70]000 -
eksVjdkj 6]00]000 -
foØ; - 30]000
Ø; - 3]40]000
QuhZpj 25]000 -
LV‚d - 44]000
cSad vksojMªk¶V 12]000 -
jksdM+ 'ks"k 3]000 -
cSad _.k ij C;kt - 400
çkIr NwV 2]600 -
çnÙk NwV - 4]600
osru 14]000 -
etnwjh - 12]000
NikbZ ,oa LVs’kujh O;; 4]000 -
fuos’k ¼Investments½ 10]000 -
foKkiu 6]000 -
dkuwuh O;; ¼Legal Expenses½ 2]000 -
ys[kk ijh{kk 'kqYd ¼Audit Fees½ 1]000 -
v’kksè; _.k ¼Bad Debts½ 3]000 -
nsunkj 2]31]000 -
ysunkj - 1]72]800
10]83]600 7]16]400

111
ys[kkdj.k dh izf Ø;k Revised Trial Balance of Buddhu & Co.
as on December 31, 2018

Name of Account L.F. Dr. Cr. Remarks

Balances Balances
Rs Rs.
Capital — 1,12,600 —
Buildings 1,70,000 — Asset Dr.
Motor Car 30,000 — Asset Dr.
Sales — 6,00,000 Income Cr.
Purchases 3,40,000 — Expense Dr.
Furniture 25,000 — Asset Dr.
Stock 44,000 — Asset Dr.
Bank Overdraft — 12,000 Liability Cr.
Cash 3,000 — Asset Dr.
Interest on Bank Loan 400 — Expense Dr.
Discounts Received — 2,600 Income Cr.
Discounts Allowed 4,600 — Expense Dr.
Salaries 14,000 — “
Wages 12,000 — “
Printing & Stationery 4,000 — “
Investments 10,000 — Asset Dr.
Advertisement 6,000 — Expense Dr.
Legal Charges 2,000 — “
Audit Fees 1,000 — “
Bad Debts 3,000 — “
Debtors 2,31,000 — Asset Dr.
Creditors — 1,72,800 Liability Cr.
Total 9,00,000 9,00,000

Ckksèk ç'u d
1- ryiV dh ifjHkk"kk nhft,A
.................................................................................................................
.................................................................................................................

.................................................................................................................

2- çR;sd en ds vkxs fy[kdj crkb, fd lkekU;r% bldk MsfcV 'ks"k gksrk gS ;k

ØsfMV 'ks"kA
en 'ks"k dh ç—fr
¼MsfcV vFkok ØsfMV½
d½ çkjfEHkd LV‚d ..................................

112
[k½ v’kksè; _.k ¼Bad Debts½ ..................................
 x½ Ø; ij xkMh-HkkM+k .................................. ryiV vkSj v'kq f);ksa
dk 'kksèku
?k½ foØ; ij xkMh-HkkM+k ..................................

p½ foØ; okilh ..................................

N½ Ø; okilh ..................................

t½ cSad _.k ..................................

>½ vkgj.k ¼Drawings) ..................................

V½ lk[k ¼Goodwill) ..................................

B½ ns; fcy ..................................

M½ cSad 'ks"k ..................................

<½ _.k ij C;kt ..................................

r½ çnÙk NwV ..................................

Fk½ dj jfgr Hkou ¼Freehold Premises) ..................................

n½ chek ..................................

èk½ ns; osru ..................................

7-5 ryiV u feyus ds dkj.k

tSlk fd igys crk;k tk pqdk gS] tc ryiV dk feyku ugha gksrk gS rks bldk vFkZ
gS fd ys[kk iqLrdksa esa dgha dqN v'kqf);k¡ jg xbZ gSaA vkb, vc ge mu v'kqf);ksa
dk fo’ys”k.k djsa tks ryiV dks çHkkfor djrh gSa vkSj ftuds dkj.k ryiV dk feyku
ugha gksrkA
1- fdlh ,d [kkrs esa [krkSuh ugha djuk% vki tkurs gSa fd fdlh Hkh ysu-nsu
ds MsfcV vkSj ØsfMV nksuksa igyqvksa dks ystj ds [kkrksa esa [krk;k tkrk gSA ;fn
vki ,d [kkrs ds MsfcV esa bls [krk nsrs gSa ysfdu vU; lacfa èkr [kkrs ds ØsfMV
esa bls [krkuk Hkwy tkrs gSa] rks bldk çHkko ryiV ij vo’; iMsx + kA mnkgj.k
ds fy,] eku yhft, geus vyh ls 200 #i;s çkIr fd,A ;g 200 #i;s dh jkf’k
jksdM+ cgh ds MsfcV i{k esa lgh :i esa fy[kh x;h] ysfdu bls vyh ds [kkrs ds
ØsfMV i{k esa ugha [krk;k x;kA bl v'kqf) dk [Link] ;g gksxk fd ØsfMV i{k
dk ;ksx 200 #i;s ls de gksxk vkSj ryiV dk feyku ugha gksxkA
2- fdlh ,d [kkrs esa nks ckj [krkSuh dj nsuk% ;fn Hkwy ls ,d gh çfof"V
fdlh [kkrs ds MsfcV ;k ØsfMV i{k esa nqckjk [krk nh tkrh gS rks bldk [Link]
gksxk-MsfcV ;k ØsfMV i{k esa vfrfjDr jde dk fy[kk tkukA bldk çHkko
ryiV ij iM+sxk vkSj ryiV dk feyku ugha gks ik,xkA ysfdu ;fn iwjh çfof"V
gh nqckjk [krk nh tkrh gS vFkkZr~ MsfcV vkSj ØsfMV nksuksa gh i{kksa esa jde nqckjk
fy[k nh tkrh gS] rks bldk ryiV ij dksbZ çHkko ugha iM+x s kA D;ksafd blls
MsfcV vkSj ØsfMV nksuksa gh i{k leku :i ls çHkkfor gksrs gSaA
113
ys[kkdj.k dh izf Ø;k 3- fdlh [kkrs ds xyr i{k esa [krkSuh dj nsuk% tc dksbZ çfof"V [kkrs ds xyr
i{k dh vksj [krk nh tkrh gS vFkkZRk~ MsfcV i{k ds LFkku ij bls ØsfMV i{k dh
vksj fy[k fn;k tkrk gS] rks Hkh ryiV ds feyku ij vlj iM+sxkA ,slh fLFkfr
esa MsfcV i{k vkSj ØsfMV i{k ds ;ksxksa esa vUrj ml jde ls nqxuk gksxkA
mnkgj.k ds fy,] [kku ls 300 #i;s çkIr fd, x,A lgh :i ls ;g jkf’k jksdM+
cgh ds MsfcV i{k dh vksj fy[kh xbZ gS] ysfdu [kku ds [kkrs esa çfof"V djrs
le; bls ØsfMV i{k ds LFkku ij MsfcV i{k esa [krk;k x;k gSA bldk vFkZ ;g
gksxk fd 600 #i;s dh ¼300 #i, jksdM+ [kkrs ds vkSj 300 #i, [kku ds [kkrs
ds½ MsfcV çfof"V ds vuq:i ØsfMV çfof"V ugha dh xbZ gSA blfy, ryiV esa
ØsfMV i{k dk ;ksx MsfcV i{k ds ;ksx ls 600 #i, de gksxkA
4- fdlh [kkrs esa xyr jde dh [krkSuh dj nsuk% ;fn vki fdlh [kkrs ds
lgh i{k dh vksj lgh çfof"V djrs gSa ysfdu jde fy[krs le; dksbZ xyrh
gks tkrh gS rks bldk Hkh ryiV ij vlj iM+sxkA eku yhft, mi;qZDr mnkgj.k
esa vkius [kku ds [kkrs esa ØsfMV i{k dh vksj lgh çfof"V dh gS ysfdu Hkwy ls
jde 300 #i;s ds LFkku ij 200 #i, fy[k nh gSA blls 100 #i, dk vUrj
vk,xkA ryiV ds ØsfMV i{k dk ;ksx MfcV i{k ds ;ksx ls 100 #i;s de gksxkA
5- fdlh lgk;d cgh esa tksM+ yxkus esa xyrh dj nsuk% ;fn fdlh lgk;d
cgh dk ;ksx de ;k vfèkd yxk fn;k tkrk gS] rks bldk çHkko ystj ds lacafèkr
[kkrs ij iM+rk gSA eku yhft, foØ; tuZy dk lgh ;ksx 5]600 gSA ysfdu
xyrh ls bldk ;ksx 5]300 yxk fn;k tkrk gSA tSls fd vki tkurs gSa] foØ;
tuZy dk ;ksx foØ; [kkrs ds ØsfMV i{k dh vksj [krk;k tkrk gSA bl çdkj
foØ; [kkrs dk ;ksx Hkh 300 #i, ls de gksxk vkSj ryiV dk feyku ugha gksxkA
6- fdlh lgk;d cgh ds ;ksx dh [krkSuh ugha djuk% ;fn fdlh lgk;d cgh
dk ;ksx lacafèkr [kkrs esa ugha fy[kk tkrk gS rks bldk çHkko Hkh ryiV ij
iM+sxkA ,slh v'kqf) dk lacaèk ml [kkrs ls gksrk gS] tgk¡ [krkSuh dh tkuh pkfg,
Fkh vkSj blfy, ;g dsoy ,d [kkrs dks gh çHkkfor djrh gSA mnkgj.k ds fy,
foØ; tuZy dks yhft,A ;fn bldk ;ksx 18]900 #i, foØ; [kkrs ds ØsfMV
i{k dh vksj ugha fy[kk tkrk gS] rks ryiV ds ØsfMV i{k dk ;ksx 18]900 #i,
ls de jg tk,xkA
7- fdlh [kkrs dk 'ks"k fudkyus esa ;k tksM+ yxkus esa xyrh dj nsuk% ;fn
fdlh [kkrs dk tksM+ yxkus esa ;k 'ks"k fudkyus esa xyrh gks tkrh gS rks blls
Hkh ryiV çHkkfor gksrk gSA eku yhft, ';ke ds [kkrs ds MsfcV i{k dk ;ksx
1]100 #i, ds LFkku ij 1]300 #i, yxk fn;k tkrk gSA blls ';ke ds [kkrs
dk 'ks"k Hkh xyr gks tk,xkA [Link]:i ryiV ds ØsfMV i{k dk ;ksx Hkh 200
#i, ls de gksxkA blh çdkj ;fn ;ksx lgh yxk;k x;k gS] ysfdu [kkrs dk
'ks"k fudkyrs le; dksbZ xyrh gks tkrh gS rks bldk Hkh ryiV ds feyku ij
vlj iM+sxkA
8- ryiV esa fdlh [kkrs ds 'ks"k dk u fy[kk tkuk% vki tkurs gSa fd ,sls lHkh
[kkrksa dks ftuesa dqN 'ks"k fudyrk gS] ryiV esa 'kkfey fd;k tkrk gSA ;fn vki
fdlh [kkrs dk cSyl as ryiV esa fy[kuk Hkwy tkrs gS]a rks ryiV dk feyku ugha
gksxkA O;ogkj esa jksdM+ cgh ds 'ks"k ryiV esa fn[kk, tkus ls vDlj NwV tkrs
114 gSaA
9- fdlh [kkrs ds 'ks"k dks xyr i{k esa fy[k nsuk% ;fn fdlh [kkrs dk 'ks"k ryiV vkSj v'kq f);ksa
ryiV ds MsfcV d‚ye esa fn[kk, tkus dh ctk; mlds ØsfMV d‚ye esa fn[kk dk 'kksèku
fn;k tkrk gS] rks ryiV dk feyku ugha gksxkA ryiV ij bldk çHkko lacafèkr
jde dh nqxuh jde ds cjkcj iM+sxkA mnkgj.k 3 esa vkius bl çdkj dh
v'kqf);ksa ij è;ku fn;k gksxkA
10- ryiV dk tksM+ yxkus esa xyrh dj nsuk% ;fn ryiV ds jde ds dkyeksa
dk tksM+ yxkrs le; dksbZ xyrh gks tkrh gS] rks blls Hkh ryiV dk feyku ugha
gksxkA bl çdkj vkius mu v'kqf);ksa ds ckjs esa i<+k ftuds dkj.k ryiV dk
feyku ugha gks ikrkA bl ckr ij è;ku nhft, fd bl çdkj dh v'kqf);k¡ dsoy
,d gh igyw ¼MsfcV ;k ØsfMV½ dks çHkkfor djrh gSaA blls MsfcV vkSj ØsfMV
dk lUrqyu fcxM+ tkrk gS vkSj ryiV dk feyku ugha gks ikrkA

7-6 ryiV u feyus ij v'kqf);k¡ ekywe djuk

tc ryiV dk feyku ugha gksrk gS rks v'kqf);k¡ Kkr djus rFkk mudks lqèkkjus dk
ç;Ru fd;k tkuk pkfg,A lHkh v'kqf);ksa dk 'kksèku djus ds i’pkr~ ;fn la’kksfèkr
ryiV cuk;k tk,] rks bldk feyku vo’; gksxkA
v'kqf);k¡ Kkr djus ds fy, lkè[Link];k fuEufyf[kr çfØ;k viukbZ tkrh gSA
1- ryiV ds MsfcV vkSj ØsfMV nksuksa dkyeksa ds ;ksxksa dh tk¡p djuh pkfg,A
2- ;fn fQj Hkh feyku ugha gksrk gS] rks ryiV ds vUrj dh lgh jde Kkr djuh
pkfg,A vkSj
|i½ ;g ns[kuk pkfg, fd mruh gh jde okyk dksbZ [kkrk ryiV esa fy[kus ls
NwV rks ugha x;kA eku yhft,A ryiV ds MsfcV d‚ye dk ;ksx 630 #i,
de gSA ,slh fLFkfr esa ;g lEHko gS fd ,slk dksbZ [kkrk ftldk 630 #i,
MsfcV 'ks"k gS] ryiV esa u fy[kk x;k gksA
ii½ bldh Hkh tk¡p djuh pkfg, fd dgha dksbZ [kkrk ftldk 'ks"k ryiV ds
vUrj ds cjkcj gS] ryiV esa nksckj rks ugha fy[k fn;k x;kA
iii½ ryiV ds vUrj dh vkèkh jde ysdj ;g ns[kuk pkfg, fd blh jde ds
cjkcj 'ks"k okyk dksbZ [kkrk ryiV esa gS ;k ughaA ;fn gS rks ;g ns[kuk
pkfg, fd bldk 'ks"k lgh d‚ye esa fy[kk x;k gS ;k ughaA ;fn dksbZ [kkrk
ftldk MsfcV 'ks"k 315 #i, gS] xyrh ls ryiV ds ØsfMV d‚ye esa fy[k
fn;k tkrk gSArks MsfcV d‚ye dk ;ksx 630 #i, de gksxkA
iv½ bl ckr dh iqf"V dh tkuh pkfg, fd ¼d½ lHkh [kkrksa ds cSyal
s ryiV esa
'kkfey dj fy, x, gSa] ¼[k½ mUgsa lgh d‚yeksa esa fy[kk x;k gS] rFkk ¼x½
mudh jdesa Hkh mi;qDr d‚ye esa fy[kh xbZ gSaA bl Lrj rd ;fn dksbZ
=qfV ugha fudyrh ;k Kkr dh xbZ =qfV;ksa dk 'kksèku djus ds i’pkr~ Hkh
ryiV dk A feyku ugha gksrk rks fQj gesa fuEu dne mBkus gksax%s
v½ ysunkjksa vkSj nsunkjksa dh lwfp;ksa ds ;ksxksa dh tk¡p djuh gksxhA
vi½ ystj ds leLr [kkrksa ds ;ksxksa rFkk 'ks"kksa dh tk¡p djuh gksxhA
115
ys[kkdj.k dh izf Ø;k vii½ leLr lgk;d cfg;ksa ds ;ksxksa dh tk¡p djuh gksxh rFkk ;g Hkh ns[kuk
gksxk fd muesa [krkSuh Bhd çdkj ls dh xbZ gS ;k ughaA
viii½ ryiV ds vUrj ds cjkcj okyh jdeksa dh [krkSuh dh tk¡p djuh iM+sxhA
lEHko gS fd dksbZ jde [krkus ls nh xbZ gksA blh çdkj vUrj ds vkèks
ds cjkcj okyh jdeksa dh [krkSuh dh Hkh tk¡p dj ysuh pkfg, lEHko gSa ds
jde lacfa èkr [kkrs esa xyr i{k dh vksj fy[k nh xbZ gksA
ix½ ;g ns[kuk pkfg, fd fiNys i`"Bksa ls ykbZ xbZ jdesa Bhd çdkj ls fy[kh xbZ
gSaA
x½ bl ckr dh iqf"V djuh pkfg, fd fofHkUu [kkrksa esa çkjfEHkd 'ks"k Bhd fy[ks
x, gSa ;k ughaA
xi½ pkyw o"kZ ds ryiV dh rqyuk fiNys n'kZ ds ryiV ls djuh pkfg, vkSj
fdlh mrkj-p<+ko okyh jde dh iwjh tk¡p dj ysuh pkfg,A
;fn mijksDr çfØ;k dk lkoèkkuh iwoZd vuqlj.k fd;k tk,] rks lkekU;r% lHkh =qfV;ksa
dk irk yxk;k tk ldrk gSA fQj bu v'kqf);ksa dk 'kksèku fd;k tkrk gSa vkSj ,d
la’kksfèkr ryiV rS;kj fd;k tkrk gSA vc ;fn dksbZ v'kqf) ugha jgrh rks la’kksfèkr
ryiV dk feyku gks tk,xkA ysfdu ;fn la’kksfèkr ryiV fQj Hkh ugha feyrk rks o"kZ
Hkj esa fd, x, lkjs ys[kk dk;ksaZ dh nqckjk tk¡p djus ds vykok vkSj dksbZ mik; ugha
jg tkrkA dbZ ckj bu lc ç;Ruksa ds ckn Hkh =qfV dk irk ugha pyrkA ,slh fLFkfr
esa ryiV ds vUrj dks mpar [kkrs ¼Suspense account½ ds MsfcV ;k ØsfMV i{k esa
¼tSlh Hkh fLFkfr gks½ fy[k fn;k tkrk gSAvkSj vfUre [kkrs rS;kj dj fy, tkrs gSaA
ckn esa tc Hkh v'kqf);ksa dk irk pyrk gS] rks tuZy esa mfpr 'kksèku çfof"V;k¡
¼adjustment entries½ djds mUgsa lqèkkj fy;k tkrk gSA

7-7 ryiV }kjk çdV u gksus okyh v'kqf);k¡

tSlk fd igys crk;k tk pqdk gS] ryiV ys[kk çfof"V;ksa dh [Link]; 'kq)rk dk
i;kZIr çek.k gS] vafre çek.k ughaA tc ryiV fey tkrk gS rks bl ckr dh dksbZ
xkjaVh ugha gksrh fd vc ys[kk iqLrdksa esa dksbZ xyrh ugha jg xbZ gSA dqN v'kqf);k¡
,slh Hkh gSa] ftudk ryiV ij dksbZ çHkko ugha iM+rkA ,slh v'kqf);k¡ bl çdkj dh gSa%
1 lS)kfUrd v'kqf);k¡ ¼Errors of Principle½% tc fdlh ysu-nsu dh çfof"V
fdlh ys[kk fl)kUr ds foijhr dh x;h gks] rks bl çdkj gksus okyh v'kqf);ksa
dks lS)kfUrd v'kqf);k¡ dgk tkrk gSA lS)kfUrd v'kqf);ksa ds dqN mnkgj.k
uhps fn, x, gSaA
i½ fdlh LFkk;h lEifÙk ds mèkkj Ø; dks eq[; tuZy ¼Journal Proper½ ds
LFkku ij Ø; tuZy ¼Purchases Journal½ esa fjdkMZ djukA [Link] ;g
gksxk fd lacfa èkr LFkk;h lEifÙk ds [kkrs dks MsfcV djus ds LFkku ij Ø;
[kkrs dks MsfcV dj fn;k tk,xkA bldk vFkZ ;g gqvk fd ,d iw¡thxr O;;
¼capital expenditure½ dks vk;xr O;; ¼revenue expenditure½ eku fy;k
x;k gSA ;g ,d lS)kafrd v'kqf) gSA blls MsfcV-ØsfMV larqyu çHkkfor
ugha gksrk gS blfy, ryiV ij Hkh bldk dksbZ vlj ugha iM+sxkA
116
 ii½ e’khujh dh ejEer ij fd, x, O;; dks e’khujh [kkrs esa MsfcV djukA ryiV vkSj v'kq f);ksa
fu;ekuqlkj ,sls O;; dks e’khujh ejEer [kkrs esa MsfcV djuk pkfg,] dk 'kksèku
D;ksfa d ;g ,d vk;xr O;; gSA blls ryiV çHkkfor ugha gksxk] D;ksfa d
MsfcV çfof"V dj nh xbZ gS] ;|fi ;g çfof"V xyr [kkrs esa dh xbZ gSA
iii½ ';ke dks fn, x, osru dh çfof"V jksdM+ cgh esa ';ke dks Hkqxrku ds :i
esa djukA ,slk djus ls osru [kkrs ds LFkku ij ';ke ds O;fDrxr [kkrs dks
MsfcV dj fn;k tk,xkA ;g Hkh ,d lS)kfUrd v'kqf) gS vkSj bldk Hkh
ryiV ij dksbZ çHkko ugha iM+sxkA
2- yksi v'kqf);k¡ ¼Errors of Omission½% tc fdlh ysu-nsu dk fjdkMZ tuZy
vFkok lgk;d cfg;ksa esa ugha gks ikrk gS] rks ,slh v'kqf) dks yksi v'kqf) dgk
tkrk gSA mnkgj.k ds fy, ;fn eky ds mèkkj Ø; tuZy esa u fd;k tk,] rks
,slh v'kqf) dks ge [Link] yksi dh v'kqf) (error of complete omission) dgsxsaA
,slh v'kqf);k¡ ryiV dks çHkkfor ugha djrha] D;ksafd u rks dksbZ [kkrk MsfcV
fd;k x;k gS vkSj u gh dksbZ [kkrk ØsfMV fd;k x;k gSA ysfdu ;fn yksi v'kqf)
[Link] u gksdj dsoy vkaf’kd gS ¼tSls fdlh çfof"V dk Ø; tuZy ls O;fDrxr
[kkrs esa u ys tk;k tkuk½ rks ,slh v'kqf) ryiV dks vo’; gh çHkkfor djsxhA
D;ksfa d MsfcV çfof"V ds vuq:i dksbZ ØsfMV çfof"V ugha dh xbZ gSA
3- ys[kkdk;Z dh v'kqf);k¡ ¼ Errors of Commission½% tc fdlh lgk;d cgh
esa ysu-nsu dk ys[kk djrs le; xyr jde fy[k nh tkrh gS ;k dksbZ jde xyr
[kkrs ;k [kkrs ds xyr i{k dh vksj [krk nh tkrh gS] rks ,slh v'kqf);ksa dks
ys[kkdk;Z dh v'kqf);k¡ dgk tkrk gSA fdlh jde dh nqckjk [krkSuh djuk] fdlh
[kkrs dk xyr ;ksx yxk nsuk vFkok 'ks"k xyr fudkyuk vkfn lHkh v'kqf);k¡
ys[kkdk;Z dh v'kqf);k¡ ekuh tkrh gSA ,slh v'kqf);k¡ lkèkkj.k rkSj ij ryiV dks
çHkkfor djrh gSAa ysfdu ;fn lgk;d cfg;ksa esa ysu-nsu dk ys[kk djrs le;
,slh dksbZ v'kqf) gks tkrh gS] rks bldk ryiV ij dksbZ çHkko ugha iM+rk] D;ksfa d
,slh fLFkfr esa MsfcV vkSj ØsfMV nksuksa i{k leku :i ls çHkkfor gksaxAs eku
yhft,] xkSre ls 5]000 #i, esa ,d e’khu [kjhnh xbZA tuZy esa bldk ys[kk
djrs le; 5]500 #i, dh jkf’k fy[k nh xbZA bldk vFkZ ;g gqvk fd MsfcV
vkSj ØsfMV nksuksa i{kksa esa 5]500 #i, dh jde fy[k nh xbZ gSA blfy, bldk
ryiV ij dksbZ çHkko ugha iM+sxkA
4- ifjiwjd v'kqf);k¡ ¼ Compensating Errors½% ,slh v'kqf);k¡ tks ,d nwljs ds
çHkko dks lekIr dj nsrh gS]a ifjiwjd v'kqf);k¡ dgykrh gSAa nwljs 'kCnksa esa
ifjiwjd v'kqf);k¡ ryiV dks çHkkfor ugha djrhA mnkgj.k ds fy, jke ds [kkrs
esa MsfcV i{k dh vksj 200 #i, dh ,d çfof"V dh tkuh Fkh] ysfdu xyrh ls
;g jde 200 ds LFkku ij 400 fy[k nh xbZA blh çdkj vU; fdlh [kkrs ds
MsfcV i{k esa 500 #i, ds LFkku ij 300 #i, dh jde fy[k nh xbZA igyh
v'kqf) ds dkj.k MsfcV i{k esa 200 #i, de fy[ks x,A bl çdkj igyh v'kqf)
dk çHkko nwljh v'kqf) ds çHkko ds dkj.k u"V gks x;kA blfy, ryiV çHkkfor
ugha gksxkA ,d vkSj mnkgj.k yhft,A Ø; tuZy dk tksM+ 1]000 #i, vfèkd
yxk fn;k x;k gSA bldk eryc ;g gqvk fd Ø; [kkrs ds MsfcV i{k esa 1]000
#i, vfèkd fn[kk fn, x;sA foØ; tuZy Hkh Hkwy ls 1]000 #i, vfèkd yxk
fn;k x;k] ftldk eryc gqvk fd [kkrs esa Hkh 1]000 #i, vfèkd fn[kk fn, x,
117
ys[kkdj.k dh izf Ø;k gSaA bu nks v'kqf);ksa dk lfEefyr çHkko ;g gksxk fd MsfcV vkSj ØsfMV nksuksa i{kksa
esa 1]000 #i, vfèkd fn[kk fn, x;sA bl çdkj ;s v'kqf);k¡ ,d-nwljs ds çHkko
dks lekIr dj nsrh gSa vkSj buls ryiV çHkkfor ugha gksrkA
Ckksèk ç'u [k
1- fuEufyf[kr fodYiksa esa ls ,d lgh fodYi dh igpku dhft, vkSj lgh mÙkj
ds vkxs Bhd ¼ ½ dk fu’kku yxkb,A
v½ Ø; cgh dk tksM+ vfèkd yx tkus ls fuEufyf[kr [kkrk çHkkfor gksxk%
i½ foØ; [kkrk ¼ ½
ii½ Ø; [kkrk ¼ ½
iii½ ysunkj dk [kkrk vkSj Ø; [kkrk ¼ ½
vk½ csUlu dks 500 #i, dk eky cspk] ftldh [krkSuh mlds [kkrs esa 50 #i, ls dj
nh xbZA bldk çHkko iM+sxkA
i½ foØ; [kkrs ij ¼ ½
ii½ csUlu ds [kkrs ij ¼ ½
iii½ jksdM+ [kkrs ij ¼ ½
b½ fxy dks eky cspuk] ftls Ø; cgh esa fy[k fn;k x;kA bldk çHkko iM+sxk%
i½ foØ; [kkrs ij ¼ ½
ii½ foØ; [kkrs] Ø; [kkrs vkSj fxy ds [kkrs ij ¼ ½
iii½ Ø; [kkrs vkSj fxy ds [kkrs ij ¼ ½
bZ½ mèkkj eky [kjhnk] ftldks fjdkMZ ugha fd;k x;kA bldk çHkko iM+sxk%
i½ Ø; [kkrs ij ¼ ½
ii½ ysunkj ds [kkrs ij ¼ ½
iii½ Ø; [kkrs ij vkSj ysunkj ds [kkrs ijA ¼ ½
m½ fcYyw dks Hkqxrku fd;k ftldh [krkSuh mlds [kkrs ds ØsfMV i{k esa dj nh xbZA
bldk çHkko iM+sxk%
i½ fcYyw ds [kkrs ¼ ½
ii½ jksdM+ [kkrs ij ¼ ½
iii½ jksdM+ [kkrs vkSj fcYyw ds [kkrs ij ¼ ½
Ž lhrkjke ls çkIr jde dh [krkSuh esykjke ds [kkrs esa ØsfMV i{k esa dj nh xbZ]
ftldk çHkko iM+sxk%
i½ lhrkjke ds [kkrs ij ¼ ½
118
 ii½ esykjke ds [kkrs ij ¼ ½ ryiV vkSj v'kq f);ksa
dk 'kksèku
iii½ lhrkjke ds [kkrs ij rFkk esykjke ds [kkrs ij ¼ ½
2- lS)kfUrd v'kqf);ksa ds nks mnkgj.k nhft,A
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3- ifjiwjd v'kqf);ksa ds nks mnkgj.k nhft,A

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4- vgyqokfy;k dh ys[kk-iqLrdksa esa dqN v'kqf);k¡ dj nh xbZ]a tks uhps nh xbZ gSaA
crkb,] ryiV ij muesa ls fdu v'kqf);ksa dk çHkko iM+sxk\
v½ jke dks 950 #i, dk eky cspk x;k] ftldh ys[kk-iqLrdksa esa dksbZ çfof"V
ugha gqbZA
vk½ ';ke ls 720 :i, dk eky Ø; fd;k x;k] ftldh çfof"V Ø; cgh esa
700 #i, dj nh xbZA
b½ Ø; cgh dk ;ksx 1]000 #i, T;knk yxk fn;k x;kA
bZ½ foØ; okilh cgh dk ;ksx 200 #i, de yxk fn;k x;kA
m½ vxzoky dks nh xbZ jde dh [krkSuh Hkwy ls feÙky ds [kkrs ds MsfcV i{k
esa dj nh xbZA
Ž cSad vksojMªk¶V dh jde ryiV esa MsfcV d‚ye esa fy[k nh xbZA
_½ lkfnd dks 500 #i, ds eky dh fcØh dk ys[kk foØ; cgh esa eq’rkd dks
foØ; ds :i esa dj fn;k x;kA
,½ e’khu yxkus ij nh xbZ etnwjh dks etnwjh [kkrs esa MsfcV i{k dh vksj fy[k
fn;k x;kA

7-8 ryiV cukus ds ykHk

ryiV cukus ds fuEufyf[kr ykHk gSa%
1- ryiV ys[kk çfof"V;ksa dh [Link]; 'kq)rk dk leqfpr çek.k gSA ;fn ryiV ds
nksuksa i{kksa dk ;ksx cjkcj gS] rks ;g bl ckr dk ladsr ekuk tkrk gS fd ys[kk-
iqLrdsa [Link]; :i ls lgh gSaA gkyk¡fd dqN v'kqf);k¡ fQj Hkh fo|eku jg
ldrh gSaA
2- fdlh frfFk fo’ks"k ij rS;kj fd, ryiV esa ystj ds lHkh [kkrksa ds ml fnu ds
sa fo|eku gksrs gSaA bl çdkj ;g lacfa èkr vofèk esa fd, x, lHkh ysu-nsu
cSyl
dk lkjka’k çLrqr djrk gSA ryiV ij dsoy ,d utj Mkyus ls gh blds çR;sd 119
ys[kkdj.k dh izf Ø;k [kkrs dh fLFkfr dk lgh vuqeku yxk;k tk ldrk gSA ystj dk mi;ksx rHkh
fd;k tkrk gS] tc fdlh [kkrs ds ckjs esa vkSj vfèkd fooj.k tkuus dh
vko’;drk gksA
3- ;g vafre [kkrs ¼ykHk-gkfu [kkrk rFkk fLFkfr fooj.k½ rS;kj djus ds fy, vkèkkj
çnku djrk gSA ;|fi ,sls fooj.k lhèks ystj ls cSysal ysdj Hkh rS;kj fd, tk
ldrs gS]a ysfdu ,slk djuk dkQh dfBu dk;Z gSA
4- fu;fer :i ls ryiV rS;kj djus ls bl ckr dk fo’okl gks tkrk gS fd ys[kk-
deZpkjh lkoèkkuh iwoZd dk;Z djsaxsA os [kkrksa dks [Link] lgh cuk,¡xs rFkk v'kqf);ksa
ls cpus dk ç;kl djsaxsA

7-9 ryiV dh lhek,¡

ryiV dh fuEufyf[kr lhek,¡ gSa%
1- ryiV lHkh çdkj dh v'kqf);ksa dks çdV ugha djrkA dqN v'kqf);k¡ ,slh gksrh
gSa] tks ryiV ds fey tkus ds ckn Hkh fo|eku jgrh gSAa blfy, ryiV dks
ys[kk iqLrdksa dh 'kq)rk dk vfUre çek.k ugha ekuk tkrkA
2- ryiV dksbZ vfrfjDr tkudkjh ugha çnku djrkA flQZ ryiV ds vè;;u ls
vki O;kikfjd xfrfofèk;ksa ds fu"d"kZ ;k O;olk; dh foÙkh; fLFkfr ds ckjs esa
vuqeku ugha yxk ldrsA bl çdkj ryiV ,d lhfer mís’; dks gh iwjk djrk
gSA mijksDr dfe;k¡ gksus ij Hkh ryiV vafre [kkrs rS;kj djus ds fy, vkèkkj
çnku djus dk [Link] mís’; iwjk djrk gSA

7-10 v'kqf);ksa dk 'kksèku ¼Rectification of Errors)

fdlh Hkh v'kqf) dk irk yxkus ij mldk 'kksèku djuk vko’;d gks tkrk gSA ysfdu
v'kqf);ksa dk 'kksèku çfof"V;ksa dks dkV-ihV dj ugha djuk pkfg,A ,slk djus ls ys[kk
iqLrdksa dh fo’oluh;rk u"V gks tk,xhA vr% v'kqf);ksa dk 'kksèku dqN mi;qDr
çfof"V;k¡ djds gh fd;k tkrk gSA bUgsa 'kksèku çfof"V;k¡ dgk tkrk gSA 'kksèku ds
mís’; ls v'kqf);ksa dks nks Hkkxksa esa foHkkftr fd;k tk ldrk gSA ¼1½ ,d-i{kh;
v'kqf);k¡ rFkk ¼2½ f}i{kh; v'kqf);k¡A
,d-i{kh; v'kqf);k¡ ¼one sided errors) dqN v'kqf);k¡ fdlh [kkrs ds ,d gh i{k-
MsfcV ;k ØsfMV dks çHkkfor djrh gSaA ,sLkh v'kqf);k¡ ,d-i{kh; v'kqf);k¡ dgykrh
gSaA ,d-i{kh; v'kqf);ksa ds dqN mnkgj.k uhps fn;s x, gSa %
i½ ns’keq[k ls çkIr 100 #- dh jkf’k mlds [kkrs esa xyrh ls 10 #- fy[kh x;hA
bldk rkRi;Z gS fd ns’keq[k ds [kkrs dks 100 #- ds LFkku ij 10 #- ls ØsfMV
dj fn;k x;k tcfd jksdM+ cgh esa lgh çfof"V dh x;hA bl çdkj v'kqf) ls
,d [kkrs dk dsoy ,d gh i{k çHkkfor gqvkA
ii½ Ø; cgh dk ;ksx 1]000 #- vfèkd yxk;k x;kA blls Ø; [kkrs dk MsfcV i{k
gh çHkkfor gksxk] tgk¡ Ø; cgh ds ;ksx dh [krkSuh dh tkrh gSA bl v'kqf) ls
dksbZ vU; [kkrk çHkkfor ugha gksxkA
120
f)-i{kh; v'kqf);ka ¼two sided errors½ dqN v'kqf);k¡ nks ;k nks ls vfèkd [kkrksa ryiV vkSj v'kq f);ksa
dks çHkkfor dj ldrh gSaA ,slh v'kqf);k¡ f}-i{kh; v'kqf);k¡ dgykrh gSAa f}-i{kh; dk 'kksèku
v'kqf);ksa ds dqN mnkgj.k uhps fn, x, gSaA
i½ vkuUn dks fd, x, 1]080 #- ds mèkkj foØ; dks foØ; cgh esa xyrh ls 1]800
#- fy[kk x;kA ;g v'kqf) nks [kkrksa dks çHkkfor djsxh-vkuUn dk [kkrk vkSj
foØ; [kkrkA vkuUn ds [kkrs dks 1080 #- ds LFkku ij 1]800 #- ls MsfcV fd;k
x;kA foØ; [kkrs dks Hkh 720 #- ¼1]800 #- - 1]080 #-½ dh vfrfjDr jkf’k ls
ØsfMV dj fn;k x;k D;ksafd foØ; cgh dk ;ksx Hkh mruh gh jkf’k ls vfèkd
gksxkA
ii½ dey dks fd, x, 500 #- ds foØ; dh [krkSuh fd’kksj ds [kkrs ds MsfcV i{k
dh vksj dj nh xbZ gSA ;g v'kqf) Hkh nks [kkrksa dks çHkkfor djsxh- dey dk
[kkrk vkSj fd’kksj dk [kkrk A dey ds [kkrs ds MsfcV i{k dh vksj 500 #- dh
çfof"V ugha dh xbZ tcfd fd’kksj ds [kkrs esa bls xyrh ls MsfcV dj fn;k x;k
gSA
7-10-1 ,d-i{kh; v'kqf);ksa dk 'kksèku
lkè[Link];k v'kqf);ksa dk 'kksèku mi;qDr tuZy çfof"V;k¡ djds gh fd;k tkrk gSA
vki tkurs gSa fd tuZy çfof"V djus dk vFkZ gS - ,d [kkrs dks MsfcV djuk rFkk
fdlh vU; [kkrs dks ØsfMV djukA ysfdu ,d-i{kh; v'kqf) ls dsoy ,d gh [kkrk
çHkkfor gksrk gS bl dkj.k bldk 'kksèku tuZy çfof"V }kjk ugha gks ldrkA ,slh
v'kqf) dk 'kksèku mi;qDr i{k esa vko’;d jde fy[kdj fd;k tk,xkA vc ge ,d-
i{kh; v'kqf);ksa ds igys mnkgj.k dks ysrs gSaA bl mnkgj.k esa ns’keq[k ds [kkrs esa
ØsfMV i{k dh vksj 90 #- de fy[ks x, FksA bldk 'kksèku mLkds [kkrs ds ØsfMV i{k
dh vksj 90 #- dh vfrfjDr çfof"V }kjk fd;k tk,xk] tSlk fd uhps fn;k x;k gSA
Deshmukh’s Account
Dr. Cr.

By Difference in amount Rs.

received from him posted on ...... 90

,d-i{kh; v'kqf);ksa ds nwljs mnkgj.k esa Ø; [kkrs ds MsfcV i{k esa 1]000 #- vfèkd
fn[kk, x, FksA bl v'kqf) dks Bhd djus ds fy, Ø; [kkrs dks 1000 #- ls ØsfMV
fd;k tk,xk] tSlk fd vkxs fn[kk;k x;k gS
Purchases Account
Dr. Cr.

By Overcasting of Purchases Rs.

Book for the month of ......... 1,000

Ø;-cgh ds v'kqf) ;ksx ds pkjksa rjQ yky L;kgh ls ,d o`Ùk cuk fn;k tk,xk vkSj
'kq) ;ksx dks o`Ùk ds Åij ;k uhps fy[k fn;k tk,xkA ;gk¡ 'kksèku djus okys O;fDr
dks vius gLrk{kj Hkh djus gksaxsA
vkb, vc ge ,d-i{kh; v'kqf);ksa ds dqN vkSj mnkgj.k ysrs gSa vkSj ns[krs gSa fd
mudk 'kksèku fdl çdkj fd;k tk,xkA 121
ys[kkdj.k dh izf Ø;k 1½ foØ; okilh cgh esa twu eghus dk ;ksx 10 #- de yxk;k x;k% vki
tkurs gSa fd foØ; okilh cgh ds vkofèkd ;ksx dh [krkSuh foØ; okilh [kkrs
ds MsfcV i{k esa dh tkrh gSA vr% foØ; okilh cgh dk ;ksx djrs le; dh xbZ
v'kqf) dsoy foØ; okilh [kkrs dks gh çHkkfor djsxhA blds MsfcV i{k esa 10
#- de fn[kk, x, gSAa vr% bl v'kqf) dks foØ; okilh cgh ds MsfcV i{k esa
10 #- ,d vfrfjDr çfof"V }kjk Bhd fd;k tk ldrk gSA tSlk fd uhps
fn[kk;k x;k gSA
Sales Returns Account
Dr. Cr.

To Undercasting of Sales Returns Rs.

Book for the month of June 10

2½ C;kt ds 1]000 #- ds Hkqxrku dh [krkSuh C;kt [kkrs esa nks ckj dj nh

xbZ gS% vki tkurs gSa fd tc C;kt dk Hkqxrku fd;k tkrk gS rks bls jksdM+ cgh
ds ØsfMV i{k esa fy[kk tkrk gS rFkk bls C;kt [kkrs ds MsfcV i{k esa [krk;k tkrk
gSA ;g v'kqf) C;kt [kkrs esa nks ckj [krkSuh gksus ds dkj.k gqbZ gSA vr% blls
dsoy C;kt [kkrk gh çHkkfor gqvk gS] ftlds MsfcV i{k esa 1]000 #- vfèkd
fn[kk, x, gSAa bl v'kqf) dks Bhd djus ds fy, C;kt [kkrs dks 1]000 #- ls
ØsfMV fd;k tk,xk] tSlk fd uhps fn[kk;k x;k gSA
Interest Account
Dr. Cr.

By Double posting from Cash Rs.

Book on …… now, rectified 1,000

3½ deh’ku ds 300 #- çkIr fd, x, ftldh [krkSuh ugha dh xbZ% vki

tkurs gSa fd çkIr deh’ku dks jksdM+-cgh ds MsfcV i{k esa fy[kk tkrk gS vkSj
deh’ku [kkrs ds ØsfMV i{k esa [krk;k tkrk gSA ;g v'kqf) [krkSuh NwV tkus ds
dkj.k gqbZ gS vFkkZr~ deh’ku [kkrs dks 300 #- ls ØsfMV ugha fd;k x;k gSA bl
v'kqf) dk 'kksèku deh’ku [kkrs ds ØsfMV i{k esa vc [krkSuh djds fd;k tk
ldrk gSA tSlk fd uhps fn[kk;k x;k gSA
Commission Account
Dr. Cr.

By Omission of posting from Rs.

Cash Book …………. 300

4½ frokjh dks 1]000 #- ds mèkkj foØ; dh [krkSuh mlds O;fDRkxr [kkrs

ds dsfMV i{k dh vksj dj nh xbZ % vki tkurs gSa fd foØ; dks igys foØ;
cgh esa ntZ fd;k tkrk gS vkSj fQj foØ; cgh ls bldh [krkSuh xzkgd ds [kkrs
ds MsfcV i{k esa dh tkrh gSA ;g v'kqf) frokjh ds [kkrs ds xyr i{k esa dh xbZ
[krkSuh ds dkj.k gqbZ gSA mlds [kkrs dks MsfcV fd;k tkuk pkfg, Fkk u fd
ØsfMVA bl v'kqf) ds 'kksèku ds fy, gesa u dsoy frokjh ds [kkrs esa ØsfMV fd,
x,] 1]000 #- gVkus gksaxs cfYd mlds [kkrs ds MsfcV i{k esa 1]000 #- fn[kkus Hkh
122
 gksaxAs vr% bl v'kqf) dks Bhd djus ds fy, frokjh ds [kkrs dks nqxquh jkf’k ryiV vkSj v'kq f);ksa
vFkkZr 2]000 #- ls MsfcV fd;k tk,xk] tSlk fd uhps fn[kk;k x;k gSA dk 'kksèku

Tiwari’s Account
Dr. Cr.

To Posting of sales made to him on Rs.

credit side on ……. Now rectified 2,000

cksèk ç'u x
1- ,d-i{kh; v'kqf) ls vkidk D;k rkRi;Z gS\
..................................................................................................................
..................................................................................................................

..................................................................................................................

2- ys[kk iqLrdksa esa fuEufyf[kr v'kqf);k¡ gks xbZ gSa %

i½ Ø; cgh dk ;ksx 500 #- vfèkd yxk;k x;kA
ii½ foØ; cgh dk ;ksx 600 #- de yxk;k x;kA
iii½ —".k dks fd, x, Hkqxrku dh [krkSuh mlds [kkrs esa ugha dh xbZA

iv½ jkgqy ls çkIr 675 #- dh [krkSuh mlds [kkrs ds MsfcV i{k esa dj nh xbZA

v½ jksdM+ cgh ds NwV ds MsfcV dkye ¼discount allowed½ dks ;ksx 67 # Fkk]
ftldh [krkSuh NwV [kkrs esa 76 #- ls dj nh xbZA
vi½ osru ds 750 #- ds Hkqxrku dh [krkSuh osru [kkrs esa nks ckj dj nh xbZA

d½ çR;sd v'kqf) ls çHkkfor gksus okys [kkrs dk uke crkb,A

i) ..................................................................................................

ii) ..................................................................................................

iii) ..................................................................................................

iv) ..................................................................................................

v) ..................................................................................................

vi) ..................................................................................................

[k½ çR;sd v'kqf) dk 'kksèku vki fdl çdkj djsaxs %

i) ................................................................................................

ii) ................................................................................................

iii) ................................................................................................

iv) ................................................................................................ 123

ys[kkdj.k dh izf Ø;k v) ................................................................................................

vi) ................................................................................................

7-10-2 f}i{kh; v'kqf);ksa dk 'kksèku

vkius i<+k gS fd ,d-i{kh; v'kqf);ksa dk 'kksèku v'kqf) ls çHkkfor [kkrs ds mi;qDr
i{k esa ,d vfrfjDr 'kksèku çfof"V djds fd;k tkrk gSA mudk 'kksèku mi;qDr tuZy
çfof"V;ksa }kjk ugha fd;k tk ldrk D;ksfa d dsoy ,d gh [kkrk çHkkfor gksrk gSA
ysfdu f}-i{kh; v'kqf);ksa dk 'kksèku vfèkdrj tuZy çfof"V;ksa }kjk gh fd;k tkrk gSA
,slk blfy, laHko gksrk gS fd ,slh v'kqf);k¡ nks ;k nks ls vfèkd [kkrksa dks çHkkfor
djrh gSa rFkk vfèkdrj buesa MsfcV vkSj ØsfMV nksuksa i{k leku :i ls çHkkfor gksrs
gSaA ihNs fn, x, f}i{kh; v'kqf);ksa ds igys mnkgj.k dks yhft,A vkuUn dks fd,
x, 1]080 #- ds mèkkj foØ; dks foØ; cgh esa xyrh ls 1]800 #- fy[kk x;kA blls
çHkkfor gksus okys nks [kkrs gS-a 1 vkuUn dk [kkrk] ftlds MsfcV i{k esa 720 #- vfèkd
fn[kk, x, rFkk ¼2½ foØ; [kkrk] ftlds ØsfMV i{k esa 720 #- vfèkd fy[ks x;sA bl
v'kqf) dks Bhd djus ds fy, ge vkuUn ds [kkrs dks 720 #- ls ØsfMV djsaxs rFkk
foØ; [kkrs dks 720 #- ls MsfcV djsaxsA vr% 'kksèku ds fy, fuEu tuZy çfof"V dh
tk ldrh gS%
Rs. Rs.
Sales Account Dr. 720
To Anand 720

ihNs fn, x, v'kqf);ksa ds nwljs mnkgj.k dks yhft,A dey dks fd, x, 500 #- ds
foØ; dh [krkSuh fd’kksj ds [kkrs ds MsfcV i{k esa dj nh xbZA çHkkfor gksus okys nks
[kkrs gSa - ¼1½ dey dk [kkrk] ftls 500 #- ls MsfcV ugha fd;k x;k] rFkk ¼2½ fd’kksj
dk [kkrk ftls 500 #- ls oSls gh MsfcV dj fn;k x;kA bl v'kqf) ds 'kksèku ds fy,
gesa dey ds [kkrs dks 500 #- ls MsfcV djuk gksxk rFkk fd’kksj ds [kkrs dks 500 #-
ls ØsfMV djuk gksxkA vr% bl v'kqf) ds 'kksèku ds fy, fuEu tuZy çfof"V dh
tk,xhA
Rs. Rs.
Kamal Dr. 500
To Kishore 500
(Being rectification of wrong
debit to Kishore for sale made to Kamal)
vkb, vc ge f}i{kh; v'kqf);ksa ds dqN vkSj mnkgj.k ysrs gSa vkSj ns[krs gSa fd mudk
'kksèku fdl çdkj fd;k tk,xkA
1½ pØorhZ dks 600 #- esa csph xbZ iqjkuh e’khuksa dh çfof"V xyrh ls
foØ; cgh esa dj nh xbZ% vki tkurs gSa fd bl ysunsu ds fy, lgh çfof"V
fuEu çdkj gS %
Rs. Rs.
Chakraborty Dr. 600
To Machinery Account 600

124 mi;qZDr çfof"V ds LFkku ij bl ysu-nsu dk ys[kk bl çdkj fd;k x;k %

 Rs. Rs. ryiV vkSj v'kq f);ksa
Chakraborty Dr. 600 dk 'kksèku
To Sales Account 600
bl çdkj ge ns[krs gSa fd pØorhZ ds [kkrs dks lgh MsfcV fd;k x;k gSA ysfdu blls
nks vU; [kkrs çHkkfor gq, gSaA ¼1½ e’khujh [kkrk] ftldks ØsfMV ugha fd;k x;k gS rFkk
¼2½ foØ; [kkrk ftls xyrh ls ØsfMV dj fn;k x;k gS rFkk blds 'kksèku ds fy, vc
foØ; [kkrs dks MsfcV fd;k tk,xk rFkk e’khujh [kkrs dks ØsfMV fd;k tk,xkA vr%
blds fy;s fuEu 'kksèku çfof"V dh tk ldrh gS %
Rs. Rs.
Sales Account Dr. 600
To Machinery Account 600
2½ 'kekZ dks fd, x, 7]600 #- ds mèkkj foØ; dks foØ; cgh esa 6]700 #-
fn[kk fn;k x;k% bldk rkRi;Z gS fd foØ; cgh esa dh x;h çfof"V 900 #- ls
de gSA bl v'kqf) ls nks [kkrs çHkkfor gq, gSa - ¼1½ 'kekZ dk [kkrk] ftlds MsfcV
i{k esa 900 #- de fn[kk, x, gSa rFkk ¼2½ foØ; [kkrk ftlds ØsfMV i{k esa 900
#- de fn[kk, x, gSaA bl v'kqf) dk 'kksèku 'kekZ ds [kkrs dks MsfcV djds rFkk
foØ; [kkrs dks ØsfMV djds fd;k tk ldrk gSA vr% blds fy, fuEu 'kksèku
çfof"V dh tk,xh %
Rs. Rs.
Sharma Dr. 900
To Sales Account 900
(Being the rectification of a credit sale for Rs. 7,600 wrongly recorded as
Rs. 6,700)
3½ flUgk dks fd, x, 2]000 #- ds mèkkj foØ; dh çfof"V dks xyrh ls Ø;
cgh esa izfof"V dj nh xbZ % bldk ys[kk foØ; cgh esa fd;k tkuk pkfg,
Fkk ftlds QyLo:i fuEu çfof"V curhA
Rs. Rs.
Sinha Dr. 2,000
To Sales Account 2,000
D;ksfa d bldk ys[kk xyrh ls Ø; cgh esa dj fn;k x;k Fkk] vr% bldh çHkkoh çfof"V
fuEu çdkj dh x;hA
Rs. Rs.
Purchases Account Dr. 2,000
To Sinha 2,000
mi;qZDr nks çfof"V;ksa dh rqyuk djus ij vki ns[ksaxs fd %
1½ flUgk ds [kkrs dks 2]000 #- ls MsfcV fd;k tkuk pkfg, Fkk] ftls okLro esa 2]000
#- ls ØsfMV dj fn;k x;k gSA blfy, bl v'kqf) ds 'kksèku ds fy, flUgk ds
[kkrs dks nqxquh jkf’k ls MsfcV djuk gksxk - 2]000 #- ØsfMV i{k esa dh xbZ xyr
[krkSuh ds çHkko dks lekIr djus ds fy, rFkk 2]000 #- [kkrs ds MsfcV i{k esa lgh
[krkSuh ds fy,A
125
ys[kkdj.k dh izf Ø;k 2½ foØ; [kkrs dks 2]000 #- ls ØsfMV ugha fd;k x;k gSA bl v'kqf) ds 'kksèku ds
fy, foØ; [kkrs dks vc 2]000 #- ls ØsfMV fd;k tkuk pkfg,A
3½ Ø; [kkrs dks xyrh ls 2]000 #- ls MsfcV dj fn;k x;k gSA blfy, bl v'kqf)
ds 'kksèku ds fy, Ø; [kkrs dks 2]000 #- ls ØsfMV djuk pkfg,A çHkkfor gksus
okys rhuksa [kkrksa dks igpkuus rFkk çR;sd [kkrs esa vko’;d 'kksèku dh ç—fr ds
ckjs esa tkuus ds i’pkr~ vki 'kksèku çfof"V dks vklkuh ls dj ldrs gSa] tks bl
çdkj gksxhA
Rs. Rs.
Sinha Dr. 4,000
To Purchases Account 2,000
To Sales Account 2,000
4½ 400 :- dh e’khujh dh ejEer dks xyrh ls e’khujh [kkrs esa MsfcV dj
fn;k x;k gS % vki tkurs gSa fd tc lkè[Link];k ejEer djkbZ tkrh gS rks ,sls
O;; dks ejEer [kkrs ¼Repairs Account½ ds MsfcV i{k esa fn[kk;k tkrk gS]
lacfa èkr lEifÙk [kkrs ds MsfcV i{k esa ugha A blfy, ;gk¡ ejEer [kkrs dks MsfcV
fd;k tkuk pkfg, Fkk u fd e’khujh [kkrs dksA bl v'kqf) ds 'kksèku ds fy, vc
ge ejEer [kkrs dks MsfcV djsaxs vkSj e’khujh [kkrs dks ØsfMVA vr% 'kksèku
çfof"V fuEu çdkj ls gksxh %
Rs. Rs.
Repairs Account Dr. 400
To Machinery Account 400
(Being the rectification of wrong debit to Machinery Account for routine
repairs)

mnkgj.k
fdj.k ,.M dEiuh dh iqLrdksa esa vki fuEu v'kqf);ksa dk 'kksèku fdl çdkj djsaxsA
1½ foØ; okilh cgh (Sales Returns Book½ dk ;ksx 500 #- de yxk;k x;kA
2½ çkI; fcy cgh ¼Bills Receivable Account½ dk ;ksx 4]500 #- Fkk ftldh [krkSuh
çkIr fcy [kkrs ds ØsfMV i{k esa dj nh xbZA
3½ Ø; cgh ls ystj esa [krkSuh djrs le; dqekj ds O;fDrxr [kkrs dks 212 #- dh
ctk; ij 221 #- ls ØsfMV dj fn;k x;kA
4½ O;olk; ds Lokeh ds fy, ,d Vsyhfotu lsV [kjhnk x;k ftlds Hkqxrku ds
1]000 :- dh jkf’k dks lkekU; O;; [kkrs ¼General Expenses Account½ esa MsfcV
dj fn;k x;kA
5½ çk.k }kjk fd, x, 1]000 #- ds Hkqxrku dks ç.khr ds [kkrs esa ØsfMV dj fn;k
x;kA
6½ bUnj dks fd, x, 12]000 #- ds foØ; dks Ø; cgh esa ntZ dj fn;k x;k A

126
Solution: ryiV vkSj v'kq f);ksa
dk 'kksèku
1 This error will be rectified by entering Rs. 500 on the debit side of Sales Returns
Account by writing “To Undercasting of Sales Returns Book for the Month of
………………..Rs. 500”.
2 This error will be rectified by entering an amount of Rs. 9,000 on the debit side
of Bills Receivable Account by writing “To Wrong posting of the total of Bills
Receivable Book on the opposite side …………………… Rs. 9,000".
3 Kumar’s Account has been credited with an excess amount of Rs. 9 (Rs. 221—
Rs. 212). This error will be rectified by debiting his account with Rs. 9 by
writing “To Difference in amount posted from the Purchases Book on
………………………Rs. 9”.
4. The following journal entry is required for rectification:
Rs. Rs.
Drawings A/c Dr. 10,000
To General Expenses Aèc 10,000
(Being rectification of purchase of TV wrongly debited to
General Expenses A/c)

5. The following journal entry is required for rectification:

Rs. Rs.
Praneet Dr. 1,000
To Pran 1,000
(Being rectification of wrong credit to
Praneet for the amount paid by Pran)
6. The following journal entry is required for rectification:

Rs. Rs.
Inder Dr. 2,400
To Purchases Aèc 1,200
To Sales Aèc 1,200
(Being rectifying entry for sale to Inder wrongly entered
in the Purchases Book)

mnkgj.k
fuEu v'kqf);ksa dk 'kksèku vki fdl çdkj djsaxs %
1- iqjkuh e'khuksa dh fcØh ls izkIr 2000 # + dh [kRkkSuh xyrh ls foØ; [kkrs eas dj
nh xbZA
2- e'khuksa dh ejEer ij O;; fd, x, 600 # + dks xyrh ls e'khujh [kkrs esa fy[k
fn;k x;Ka
3- lat; ls Ø; fd, x, 500 # d+ s eky dh izfof"V xyrh ls QuhZpj [kkrs ds
MsfcV i{k esa dj nh xbZA
4- 600 # + ds foØ; dks xyrh ls xzkgd ds [kkrs esa ØsfMV dj fn;k x;kA
127
ys[kkdj.k dh izf Ø;k 5 fdjk, ds Hkqxrku ds fy, fn, x, 460 # + dh [krkSuh fdjk, [kkrs esa nks ckj dj
nh xbZA
6 197 # + dh ,d en ds O;fDrxr [kkrs ds MsfCkV i{k esa 179 # + fn[kk;k x;kA
gy
1. The following journal entry is required for rectification:
Rs. Rs.
Sales A/c Dr. 3,000
To Machinery A/c 3,000
(Being rectifying entry for sale of
old machinery credited to Sales A/c)
2. The following journal entry is required for rectification:
Rs. Rs.
Repairs A/c Dr. 600
To Machinery Aèc 600
(Being rectification of wrong debit to
Machinery Aèc instead of Repairs A/c)
3. The following journal entry is required for rectification:
Rs. Rs.
Purchases A/c Dr. 500
To Furniture A/c 500
(Being rectifying entry for purchase
wrongly debited to Furniture A/c)
4. This error will be rectified by debiting the customer’s account with Rs.
1,200 (double of Rs. 600) by writing “To Wrong posting from Sales
Book on the credit side on ….…………. Rs. 1,200”
5. This error will be rectified by entering Rs. 460 on the credit side of the
Rent Account by writing “By Double posting from Cash Book on ….Rs.
460 “
6. The personal Aèc has been debited Rs. 18 short (Rs. 197-179). To
rectify this error, the personal A/c will be debited with the difference by
writing “To Difference in amount posted on …………………….. Rs. 18”.
cksèk ç'u ?k
1- ys[kk iqLrdksa esa fuEufyf[kr v'kqf);k¡ ikbZ xbZa %
d½ psru ls 15]000 #- ds mèkkj Ø; dks xyrh ls foØ; cgh esa fy[kk x;kA
[k½ 800 #- esa fd, x, iqjkus VkbijkbVj ds foØ; dks foØ; cgh esa fy[k fn;k
x;kA
x½ O;fDrxr mi;ksx ds fy, fudkys x, 700 :- dks lkekU; O;; [kkrs esa
MsfcV dj fn;k x;kA
?k½ tfru dks fd, x,] 2]300 #- ds mèkkj foØ; dh çfof"V foØ; cgh esa gksus
ls NwV xbZA
128 ³½ 3]000 #- esa Ø; dh xbZ vyekjh dks Ø;s cgh esa fy[k fn;k x;kA
çR;sd v'kqf) ls çHkkfor gksus okys [kkrs dk uke crkb,A ryiV vkSj v'kq f);ksa
1. In case of each error name the accounts affected. dk 'kksèku
d½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
[k½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
x½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
?k½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
³½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
2. crkb, fd izR;sd v'kqf) dk lEc) [kkrs ij D;k izHkko iM+sxkA
d½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
[k½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
x½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
?k½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................
³½ i) ..................................................................................................
ii) ..................................................................................................
iii) ..................................................................................................

7-11 fuyafcr [kkrk vkSj v'kqf);ksa dk 'kksèku ¼Suspense

Account and Rectification of Errors½

vc rd vki v'kqf);ksa ds 'kksèku dh fofèk ds ckjs esa i<+ pqds gSaA bl fofèk dk ç;ksx
vafre [kkrs cukus ds igys Kkr dh xbZ v'kqf);ksa ds 'kksèku ds fy, fd;k tkrk gSA
vko’;d 'kksèku djus ds i’pkr~ ,d la’kksfèkr ryiV rS;kj fd;k tkrk gS ftldk
feyku lkè[Link]% gks tkrk gSA ysfdu ;fn bldk feyku ugha gksrk rks bldk vfHkçk;
gS fd vHkh Hkh ys[kk iqLrdksa esa dqN v'kqf);k¡ jg xbZ gSa] tks Kkr ugha gks ldh gSA
pwafd v'kqf);k¡ Kkr djus esa rFkk muds 'kksèku esa igys gh dkQh le; vkSj Je O;rhr
gks pqdk gS] vc vkSj vfèkd çrh{kk djuk lEHko ugha gS D;ksfa d blls vafre [kkrs rS;kj
djus esa dkQh foyEc gks ldrk gSA ,slh voLFkk esa lkekU;r% ryiV ds vUrj dks 129
ys[kkdj.k dh izf Ø;k fuyafcr [kkrs (Suspense Account½ esa fy[k fn;k tkrk gS vkSj ml le; ds fy,
ryiV dk feyku dj fy;k tkrk gSA ;fn ryiV ds MsfcV dkye dk ;ksx ØsfMV
dkye ds ;ksx ls vfèkd gS] rks bl varj dks fuyafcr [kkrs ds ØsfMV i{k esa fn[kk;k
tk,xk vkSj ryiV dk feyku gks tk,xkA blh çdkj ;fn ØsfMV dkye dk ;ksx
MsfcV dkye ds ;ksx ls vfèkd gS rks bl varj dks fuyafcr [kkrs ds MsfcV i{k esa
fn[kk;k tk,xk vkSj ryiV dk feyku gks tk,xkA bl çdkj rS;kj fd, x, fuyafcr
[kkrs dks rqyui= esa fn[kk;k tkrk gS vkSj bls vxys o"kZ esa ys tk;k tkrk gSA
è;ku jgs fd fuyafcr [kkrk fdlh ysu&nsu dk [Link] ugha gSA ;g dsoy mu
v'kqf);ksa ds dqy çHkko dks çnf’kZr djrk gS ftudk irk ml ys[kk vofèk esa ugha
yxk;k tk ldk FkkA blfy, vxys o"kZ esa tSls gh v'kqf);ksa dk irk pyrk gS vkSj
mudk 'kksèku fd;k tkrk gS fuyafcr [kkrk can gks tkrk gSA vkb, vc ge ns[ksa fd
vxys o"kZ esa v'kqf);ksa dk 'kksèku fdl çdkj fd;k tk,xkA tgk¡ rd f}-i{kh;
v'kqf);ksa ds 'kksèku dh fofèk dk loky gS] blesa fdlh çdkj dk ifjorZu ugha gksxkA
,slh v'kqf);ksa dk ryiV ds feyku ij dksbZ çHkko ugha iM+rk vkSj blhfy, mudk
fuyafcr [kkrs ls dksbZ lacaèk ugha gksrkA mudk 'kksèku lkèkkj.k :i ls dh tkus okyh
tuZy çfof"V;ksa }kjk fd;k tkrk gSA ysfdu ,d-i{kh; v'kqf);ksa ds lacèa k esa ;g ckr
ykxw ugha gksrhA tc ryiV cukus ls igys v'kqf);ksa dk 'kksèku fd;k tkuk Fkk rks geus
mudk 'kksèku lacfa èkr [kkrksa esa miq;Dr uksV fy[kdj fd;k FkkA ysfdu tc mudk
'kksèku vxys o"kZ esa vFkkZr~ fuyafcr [kkrk [kksyus ds ckn fd;k tkrk gS rks blds fy,
gesa mi;qDr tuZy çfof"V djuh gksxhA ,d-i{kh; v'kqf) dsoy ,d [kkrs dks çHkkfor
djrh gSA vr% ,slh v'kqf) ds 'kksèku dh tuZy çfof"V djus ds fy, vc ge fuyafcr
[kkrs dks nwljs lacèa k [kkrs ds :i esa ysaxAs mnkgj.k ds fy, ';ke ls çkIr 580 #- dh
[krkSuh mlds [kkrs esa 850 #- ls dj nh xbZA bldk rkRi;Z gS fd bls Bhd djus ds
fy, vc gesa ';ke ds [kkrs dks 270 #- ls MsfcV djuk gSA vr% bl v'kqf) ds 'kksèku
ds fy, vki fuEu tuZy çfof"V dj ldrs gSaA
Rs. Rs.
Shyam A/c Dr. 270

To Suspense Account (Being rectification entry) 270

bl çdkj ge ns[krs gSa ,d-i{kh; ,oa f}-i{kh; nksuksa çdkj dh v'kqf);k¡ tuZy
çfof"V;ksa }kjk gh Bhd dh tk,¡xhA eku yhft, ,d O;olk;h vius ryiV dk feyku
ugha dj ldkA nksuksa dkyeksa ds ;ksxksa dk varj ,d #- Fkk ftls fuyafcr [kkrs ds MsfcV
i{k esa fy[k fn;k x;k vkSj vLFkk;h le; ds fy, ryiV dk feyku dj fy;k x;kA
fuyafcr [kkrs dks vxys ys[kk o"kZ esa ys tk;k x;kA vxys ys[kk o"kZ esa fuEu v'kqf);k¡
ikbZ xbZ %
1½ 99 #- dh [krkSuh jksdM+ cgh ls xzkgd ds [kkrs ds ØsfMV i{k esa gksus ls NwV xbZA
2½ foØ; cgh dk ;ksx 100 #- vf/kd yxk;k x;kA
igyh v'kqf) xzkgd ds [kkrs esa ØsfMV i{k esa [krkSuh u gksus ds dkj.k gqbZA vr% blds
'kks/ku ds fy, vkidks xzkgd ds [kkrs dks 99 #- ls ØsfMV djuk gksxk pw¡fd fuyafcr
[kkrk igys gh [kksyk tk pqdk gS] lerqY; ØsfMV çfof"V ¼corresponding debits entry½
fuyafcr [kkrs esa djuh gksxhA vr% tuZy çfof"V fuEu çdkj ls dh tk,xhA
130
 Rs. Rs. ryiV vkSj v'kq f);ksa
Suspense A/c Dr. 99 dk 'kksèku
To Customer’s A/c 99
(Being the rectification of omission in posting)

nwljh v'kqf) foØ; cgh dk ;ksx 100 #- ls vf/kd yx tkus ds dkj.k gqbZA bldk
vFkZ gS fd foØ; [kkrs dks 100 #- ls vf/kd ØsfMV dj fn;k x;k gSA bl v'kqf) ds
'kks/ku ds fy, foØ; [kkrs dks 100 #- ls MsfcV djuk gksxk rFkk fuyafcr [kkrs dks
ØsfMV fd;k tk,xkA blds fy, 'kks/ku çfof"V fuEu çdkj ls dh tk,xhA
Rs. Rs.
Sales A/c Dr. 100
To Suspense A/c 100
(Being the rectification of overcastting in Sales Book)
;s nks 'kks/ku çfof"V;k¡ djus ds ckn fuyafcr [kkrs dk Lo:i bl çdkj gksxkA
Suspense Account
Dr. Cr.
Rs. Rs.
To Difference in Trial Balance 1 By Sales A/c 100
To Customer’s A/c 99
100 100

bl çdkj ge ns[krs gSa fd ;s nks 'kksèku çfof"V;k¡ djus ds ckn fuyafcr [kkrk can gks
tkrk gSA è;ku jgs fd fuyafcr [kkrs dk 'ks"k bu v'kqf);ksa ds dqy çHkko dks çnf’kZr
djrk gSA
eku yhft, mi;qZDr mnkgj.k esa ftl jde ls fuyafcr [kkrk [kksyk x;k Fkk] og
jde ugha nh xbZ gSA ,slh fLFkfr esa] fuyafcr [kkrs ds MsfcV vkSj ØsfMV nksuksa i{kksa dh
igyh iafDr dks fjDr NksM nhft, vkSj 'kksèku çfof"V;ksa dh [krkSuh dj nhft,A nksuksa
i{kksa ds ;ksxksa ds varj dh jde gh og jde ekuh tk,xh ftlls fuyafcr [kkrk [kksyk
x;k FkkA ;g bl ekU;rk ij vkèkkfjr gS fd ys[kk iqLrdksa esa vc dksbZ v'kqf) 'ks"k ugha
jg xbZ gSA
[Link] dks if<, vkSj nsf[k, fd tc fuyafcr [kkrk [kqy pqdk gksrk gS rks 'kksèku
çfof"V;ka fdl çdkj dh tkrh gSA
mnkgj.k
f’ko ds ryiV dk feyku ugha gks ik;kA ryiV ds ØsfMV i{k dk ;ksx 1]455 #-
vfèkd FkkA bl jkf’k dks fuyafcr [kkrs ds MsfcV i{k esa fy[kdj ryiV dk feyku
dj fn;k x;kA ckn esa] fuEufyf[kr v'kqf);k¡ ikbZ xbZ %
1- egs’k dks 1]250 #- ewY; dh oLrqvksa dk mèkkj foØ; fd;k x;kA foØ; cgh esa
bldh çfof"V dj nh xbZ ysfdu bldh [krkSuh ugha dh xbZA
2- vgen }kjk 313 #- ewY; dh oLrq,a okil dh xbZA bl jkf’k dks vgen ds [kkrs
esa ØsfMV dj fn;k ysfdu foØ; okilh cgh esa bldk fjdkMZ ugha fd;k x;kA
3- eukst us 670 #- dk Hkqxrku fd;k ysfdu mlds [kkrs dks xyrh ls 607 #- ls
ØsfMV dj fn;k x;kA
131
ys[kkdj.k dh izf Ø;k 4- fnus’k ls 375 #- ysus 'ks"k Fks] ftls fofoèk nsunkjksa dh vuqlp
w h esa ugha fn[kk;k
x;kA
5- foØ; cgh dk ;ksx 420 #- de yxk;k x;kA
mi;qDr v'kqf);ksa dk 'kksèku dhft, rFkk fuyafcr [kkrk Hkh cukb,A
Solution:
JOURNAL

Rs. Rs.
1. Mahesh Dr. 1,250
To Suspense A/c (Being sales to 1,250
Mahesh not posted)
2. Returns Inwards A/c Dr. 313
To Suspense A/c 313
(Being goods returned not recorded in
Returns Inwards Book though credited to
personal account)
3. Suspense A/c Dr. 63
To Manoj (Being Cash paid by 63
Manoj underposted)
4. Sundry Debtors A/c Dr. 375
To Suspense A/c (Being Dinesh’s 375
debit omitted from the list of Sundry Debtors)
5. Suspense A/c Dr 420
To Sales A/c (Being rectification of 420
overcasting in Sales Book)

Suspense Account
Dr. Cr.

Rs. Rs.
To Difference in Trial Balance1,455 By Mahesh 1,250
To Manoj 63 By Returns Inwards A/c 313
To Sales A/c 420 Sundry Debtors A/c 375
1,938 1,938

mnkgj.k
ys[kkiky fd’ku dks ys[kk-iqLrdksa esa dqN v'kqf);k¡ gks xbZ gSAa mlus ryiV ds varj
dks fuyafcr [kkrs ds ØsfMV i{k esa LFkkukarfjr dj fn;kA ckn esa fuEu va'kqf);k¡ ikbZ
xbZA v'kqf);ksa ds 'kksèku ds fy, vko’;d tuZy çfof"V;k¡ dhft, rFkk fuyafcr [kkrk
Hkh cukb,A
1- deh’ku ds fy, Hkqxrku fd, x, 300 #- dh deh’ku [kkrs esa [krkSuh ugha dh
xbZA

132
2- fdjk, ds fy, Hkqxrku fd, x, 3]400 #- dks fdjk, [kkrs esa xyrh ls 4]300 #- ryiV vkSj v'kq f);ksa
fy[k fn;k x;kA dk 'kksèku

3- jksdM+ cgh esa çkIr NwV dkye dk ;ksx 100 #- de yxk;k x;kA
4- 1]000 #- ds uxn foØ; dh çfof"V foØ; [kkrs esa ugha dh xbZA
gy%
JOURNAL

Rs. Rs.
1. Commission A/c Dr. 300
To Suspense A/c 300
(Being the omission of posting to
commission A/c rectified)
2. Suspense A/c Dr. 900
To Rent A/c 900
(Being excess debit to Rent Account
now rectified)
3. Suspense A/c Dr. 100
To Discount Received A/c 100
(Being rectification of undercasting in the
discount received column of the Cash Book)
4. Suspense A/c Dr. 100
To Sales A/c 100
(Being the omission of posting to sales
account now rectified)

Suspense Account
Dr. Cr.

Rs. Rs.
To Rent A/c 900
To Discount Received A/c 100 By Balance b/d 1,700
(balancing figure)
To Sales A/c 1,000 By Commission A/c 300
2,000 2,000

mnkgj.k
;g ekurs gq, fd fuyafcr [kkrk [kksyk tk pqdk gS] fuEu v'kqf);ksa dk 'kksèku dhft,A
1- ,UFkuh ,aM dEiuh ls Ø; fd, x, 8]000 #- ds ewY; ds eky dh çfof"V Ø; cgh
esa ugha dh xbZA
2- Jh jk; ls çkIr 500 #- dh jde dks Jh js; ds [kkrs esa ØsfMV dj fn;k x;kA
3- xksiky dks fd, x, 600 #- ds foØ; dks mlds [kkrs esa 6]000 #- ls MsfcV dj
fn;k x;kA 133
ys[kkdj.k dh izf Ø;k 4- 1]000 #- ds osru Hkqxrku dks xyrh ls etnwjh [kkrs esa MsfcV dj fn;k x;kA
5- C;kt ds :i esa çkIr 450 :- dks xyrh ls deh’ku [kkrs ds ØsfMV i{k esa fn[kk;k
x;kA
6- Ø; okilh cgh ¼Returns Outward Book½ dk ;ksx 560 #- Fkk ftldh [krkSuh
ystj esa ugha dh xbZA
7- jkds’k dks fd, x, 250 #- ds mèkkj foØ; dks xyrh ls mlds [kkrs esa ØsfMV
dj fn;k x;kA
8- eèkq dks fd, x, 520 #- ds mèkkj foØ; dks mlds [kkrs esa xyrh ls 250 #-
MsfcV dj fn;k x;kA
9- dSyk’k ls 400 #- ds mèkkj Ø; dks mlds [kkrs esa MsfcV dj fn;k x;kA
10- jksdM+ cgh ds çnÙk NwV dkye dk ;ksx xyrh ls 304 #- ds ctk; 403 #- ls
vkxs ys tk;k x;kA
gy%
JOURNAL

Rs. Rs.
1. Purchases A/c Dr. 8,000
To Anthony & Co. 8,000
(Being the omission of credit purchases,
now rectified)
2. Ray Dr. 500
To Roy 500
(Being credit given to Ray’s account instead of
Roy’s account, now rectified)
3. Suspense A/c Dr. 5,400
To Gopal 5,400
(Being excess debit given to Gopal’s A/c,
now rectified)
4. Salaries A/c Dr. 1,000
To Wages A/c 1,000
(Being debit to Wages A/c instead of
Salaries A/c, now rectified)
5. Commission A/c Dr. 450
To Interest A/c 450
(Being credit given to Commission A/c
instead of interest A/c, now rectified)
6. Suspense A/c Dr. 560
To Returns Outwards A/c 560
(Being the omission of posting total of
Returns Outwards Book, now rectified)

134
7. Rakesh Dr. 500 ryiV vkSj v'kq f);ksa
To Suspense A/c 500 dk 'kksèku
(Being wrong credit given to Rakesh,
now rectified)
8. Madhu Dr. 270
To Suspense A/c 270
(Being short amount debited to
Madhu now rectified)
9. Suspense A/c Dr. 800
To Kailash 800
(Being debit given to Kailash instead
of credit, now rectified)
10. Suspense A/c Dr. 99
To Discount Allowed A/c 99
(Being excess amount carried forward in
Cash Book, now rectified)

Suspense Account
Dr. Cr.

Rs. Rs.
To Gopal 5,400 By Balance b/d (balancing figure) 6,089
To Returns Outward A/c 560 By Rakesh 500
To Kailash A/c 800 By Madhu 270
To Discount Allowed A/c 99
6,859 6,859

cksèk ç'u M+
jk?kou dh ys[kk iqLrdksa esa fuEu v'kqf);k¡ ikbZ xbZaA ryiV ds ØsfMV dkye dk ;ksx
3]720 #- ls vfèkd FkkA ryiV ds varj dks fuyafcr [kkrs ds ØsfMV i{k esa fn[kk;k
x;kA
i½ jksdM+ cgh esa MsfcV i{k ds NwV dkye dk ;ksx 25 #- vfèkd yxk;k x;kA
ii½ jkts’k dks fn, x, 1]525 #- ds mèkkj foØ; dks mlds [kkrs esa xyrh ls ØsfMV
dj fn;k x;kA
iii½ Ø; okilh cgh] ¼Purchase Returns Book½ dk ;ksx 605 #- vfèkd yxk fn;k
x;kA
iv½ ukxs’k ls çkIr 784 #- dh [krkSuh mlds [kkrs esa xyrh ls 874 #- dj nh xbZA

çR;sd v'kqf) ds lacèa k esa MsfcV fd, tkus okys [kkrs rFkk ØsfMV fd, tkus okys [kkrs
dk uke crkb,A
S. No. Account to be debited Account to be credited
a) ........................................ ........................................
b) ........................................ ........................................ 135
ys[kkdj.k dh izf Ø;k c) ........................................ ........................................

d) ........................................ ........................................

7-12 'kksèku dk ykHk ij çHkko ¼Effect of Rectification on

Profits½

vkius ns[kk fd fuyafcr [kkrk [kksyus ls ryiV ds feyku esa rFkk vafre [kkrs rS;kj
djus esa gksus okys lEHkkfor foyEc ls cpus esa dkQh lgk;rk feyrh gSA v'kqf);ksa dks
Kkr djuk rFkk mudk 'kksèku rS;kj djuk vHkh 'ks"k gSA vr% bl çdkj ds ryiV ls
rS;kj fd;k x;k ykHk-gkfu ys[kk Kkr u gqbZ v'kqf);ksa ls çHkkfor gksxkA bl çdkj
Kkr fd;k x;k ykHk okLrfod ykHk ls de ;k vfèkd gks ldrk gSA mlh çdkj tc
vxys o"kZ esa v'kqf);k¡ Kkr gks tkrh gS vkSj mudk 'kksèku fd;k tkrk gS] rks bu 'kksèku
çfof"V;ksa dk çHkko vxys o"kZ ds ykHk ij iM+x s kA 'kksèku dk çHkko ykHk ij rHkh iMs+xk
tc v'kqf);ksa ls çHkkfor gksus okys [kkrs ,sls gks tks O;kikfjd ,oa ykHk-gkfu ys[kk esa
fn[kk, tkrs gSa vFkkZr vk;-O;; [kkrs gksa u fd rqyui= esa fn[kk, tkus okys okLrfod
,oa O;fDrxr [kkrsA
vkb;s vc ge bls ,d mnkgj.k dh lgk;rk ls le>rs gSaA eku yhft, 2017 esa
24]000 #- ds osru ds Hkqxrku dh [krkSuh osru [kkrs esa 20]400 #- ls dj nh xbZA bl
v'kqf) ds dkj.k osru [kkrs 3]600 #- de MsfcV fd, x, gSAa rFkk blhfy, ykHk-gkfu
[kkrs esa fn[kkbZ xbZ osru dh jkf’k Hkh 3]600 #- ls de gSA bldk çHkko ;g gksxk fd
o"kZ 2017 dk ykHk c<+ tk,xkA tc 2018 esa bl v'kqf) dk irk pysxk rFkk blds
'kksèku ds fy, tks çfof"V dh tk,xh mlls 2018 esa osru esa 3]600 :- tksMs+ tk,axs vkSj
bl çdkj 2018 dk ykHk 3600 #- de gks tk,xkA vr% v'kqf);k¡ rFkk 'kksèku çfof"V;k¡
nksuksa dk çHkko ykHk ij iM+rk gSA rkfydk 7-1 esa v'kqf);ksa rFkk 'kksèku çfof"V;ksa ds
çHkko dks laf{kIr :i esa fn[kk;k x;k gSA
rkfydk 7-1
'kksèku rFkk v'kqf);ksa dh çfof"V;ksa dk ykHk ij çHkko

ukeek= ds [kkrksa esa v'kqf) dk ykHk ij çHkko 'kksèku çfof"V dk

gqbZ v'kqf) dh ç—fr ykHk ij çHkko

vfèkd MsfcV de gks tk,xk c<+ tk,xk

vfèkd ØsfMV c<+ tk,xk de gks tk,xk
de MsfcV c<+ tk,xk de gks tk,xk
de ØsfMV de gks tk,xk c<+ tk,xk
MsfcV dh Hkwy c<+ tk,xk de gks tk,xk
ØsfMV dh Hkwy de gks tk,xk c<+ tk,xk

mnkgj.k dks nsf[k,A

136 blesa 'kksèku çfof"V;ksa dks rFkk ykHk ij muds çHkko dks fn[kk;k x;k gSA
mnkgj.k ryiV vkSj v'kq f);ksa
dk 'kksèku
,d O;olk;h dks irk pyrk gS fd og vius 2017 ds ryiV dk feyku dsoy fuyafcr
[kkrk [kksydj gh dj ldrk gSA 2018 esa mls fuEufyf[kr v'kqf);ksa dk irk pykA
1- jksdM+ cgh esa çnÙk dVkSrh dkye dk ;ksx 25 #- vfèkd yxk;k x;kA
2- 550 #- dh iqjkuh e’khujh ds foØ; dks foØ; [kkrs esa ØsfMV dj fn;k x;kA
3- vgen dks 780 #- ds foØ; dks mlds [kkrs esa 870 #- ls MsfcV dj fn;k x;kA
4- ns; fcy cgh dk ;ksx twu ds eghus ds fy, 4]000 #- Fkk ftldh [krkSuh ystj
esa ugha dh xbZA
mi;qZDr v'kqf);ksa dk 'kksèku dhft, rFkk fuyafcr [kkrk Hkh cukb,A 2018 ds ykHk
iM+us okys 'kksèku çfof"V;ksa ds çHkko dks Hkh Li"V dhft,A

Solution:
mi;qZDr mnkgj.k esa vkius ns[kk fd v'kqf);k¡ 2017 esa gqbZ Fkh tc fd 'kksèku çfof"V;k¡
JOURNAL

Rs. Rs.
1. Suspense A/c Dr. 25
To Discount Allowed A/c 25
(Being the rectifying entry for
overcasting of discount allowed column)
2. Sales A/c Dr. 550
To Machinery A/c 550
(Being the rectifying entry for sales of
Machinery wrongly credited to Sales Account)
3. Suspense A/c Dr. 90
To Ahmed 90
(Being rectifying entry for excess
debit to Ahmed’s Account)
4. Suspense A/c Dr. 4,000
To Bill Payable A/c 4,000
(Being the rectifying entry for omission
of posting of the total of Bills Payable Book)

Suspense Account
Dr. Cr.

Rs. Rs.
To Discount Allowed A/c 25 By Balance b/d 4,115
To Ahmed 90 (balancing figure)
To Bills Payable A/c 4,000
4,115 4,115

137
ys[kkdj.k dh izf Ø;k Effect on Net Profit of 2018

Rectifying Entry Increases Decreases

Rs. Rs.
1. Credit to Discount Allowed A/c 25 —
2. Debit to Sales A/c — 550
3. No nominal A/c is involved A/c — —
4. No nominal account is involved — —
25 550
Net decrease in Profits 525

2018 dh iqLrdksa esa dh xbZA blls 2018 ds ykHk ij vuko’;d çHkko iM+kA ftl o"kZ
esa 'kksèku çfof"V;k¡ dh tkrh gaS ml o"kZ ds ykHk ij 'kksèku çfof"V;ksa dk dksbZ çHkko ugha
iM+s] bl mís’; dh çkfIr ds fy, ,d u;k [kkrk [kksyk tkrk gS tks ykHk-gkfu
lek;kstu [kkrk ¼Profit & Loss Adjustment Account½ dgykrk gSA vc 'kksèku
çfof"V;ksa dh ,slh lHkh jdeksa dks ftUgsa vk;-O;; [kkrksa esa MsfcV ;k ØsfMV fd;k tkuk
Fkk] ykHk-gkfu lek;kstu [kkrs esa MsfcV ;k ØsfMV fd;k tk,xkA ykHk-gkfu lek;kstu
[kkrs ds 'ks"k dks lhèks gh iw¡th esa lek;ksftr dj fn;k tkrk gSA bl çdkj pkyw o"kZ
ds ykHk ij dksbZ çHkko ugha iM+sxkA
mnkgj.k 9 dh igyh vkSj nwljh çfof"V;ksa dks ftUgsa vk;-O;; [kkrksa esa MsfcV-ØsfMV
fd;k tkuk Fkk] ge fuEu çdkj ls fn[kk ldrs gSaA
JOURNAL

Rs. Rs.
1. Suspense A/c Dr. 25
To Profit and Loss Adjustment A/c 25
(Being the rectification of overcasting
the discount allowed column)
2. Profit & Loss Adjustment A/c Dr. 550
To Machinery A/c 550
(Being the rectification for wrong
credit given to Sales Account)

The Profit and Loss Adjustment Account will be as follows:

Profit and Loss Adjustment Account
Dr. Cr.

Rs. Rs.
To Machinery A/c 550 By Suspense A/c 25
By Capital A/c (Transfer) 525
550 550

138
cksèk ç'u p ryiV vkSj v'kq f);ksa
dk 'kksèku
;g ekurs gq, fd fuyafcr [kkrk igys gh [kksyk tk pqdk gS] crkb, fd fuEu v'kqf);ksa
ds 'kksèku dk ykHk ij D;k çHkko iM+sxk \
i) jksdM+ cgh ds çnÙk NwV ¼Discount Allowed½ dkye dk ;ksx 40 :- Fkk ftldh
[krkSuh xyrh ls çkIr NwV ¼Discount Received½ [kkrs ds ØsfMV esa dj nh xbZA
........................................................................................................
........................................................................................................

........................................................................................................

ii) Ø; cgh dk ;ksx 100 #- vfèkd yxk;k x;kA

........................................................................................................
........................................................................................................

........................................................................................................

iii) Ø; okilh cgh ¼Returns Outward Book½ dk ;ksx 80 #- vfèkd yxk;k x;kA
........................................................................................................
........................................................................................................

........................................................................................................

iv) QuhZpj dh ejEer ij O;; fd, x, 105 #- dks QuhZpj [kkrs esa MsfcV dj fn;k
x;kA
........................................................................................................
........................................................................................................

........................................................................................................

v) eksfgUnj ls çkIr 100 #- ds psd dks jksdM+ cgh esa rks fjdkMZ dj fy;k x;k
ysfdu budh [krkSuh eksfgUnj ds [kkrs esa ugha dh xbZA
........................................................................................................
........................................................................................................

........................................................................................................

7-13 lkjka'k
1- vafre ys[kk rS;kj djus ls igys ryiV cukuk vko’;d gSA ;g ys[kk iqLrdksa
dh [Link]; 'kq)rk dh iqf"V djrk gSA
2- tc ryiV dk feyku ugha gksrk rks bldk vFkZ gS fd ys[kk iqLrdksa esa dqN
v'kqf);k¡ jg xbZ gSaA blfy, ,slh v'kqf);ksa dks Kkr djus ds fy, dbZ dne
mBkus iM+rs gSaA
139
ys[kkdj.k dh izf Ø;k 3- dqN v'kqf);k¡ ryiV dks çHkkfor djrh gSa vkSj dqN ugha djrhaA
4- lS)kfUrd v'kqf);k¡] [Link] yksi dh v'kqf);k¡] lgk;d cfg;ksa esa dh xbZ dqN ys[kk
v'kqf);k¡ vkSj ifjiwjd v'kqf);ksa dk irk ryiV }kjk ugha yxk;k tk ldrkA
5- ;|fi ryiV dh viuh dqN lhek,¡ gS]a fQj Hkh ;g ys[kk-iqLrdksa dh [Link];
'kq)rk dh tk¡p djus esa lgk;d fl) gksrk gSA
6- tc ryiV dk feyku ugha gksrk] rks bldk vfHkçk; gS fd ys[kk-iqLrdksa dqN
v'kqf);k¡ fo|eku gSA ,slh voLFkk esa v'kqf);k¡ Kkr djus rFkk muds 'kksèku dk
ç;kl fd;k tkrk gSA
7- ,d-i{kh; v'kqf);ksa dk 'kksèku tks dsoy ,d [kkrs dks çHkkfor djrk gS] lacafèkr
[kkrs ds çHkkfor i{k dh vksj mi;qDr uksV fy[kdj fd;k tkrk gSA
8- f}-i{kh; v'kqf);ksa dk 'kksèku tks nks ;k nks ls vfèkd [kkrksa dks çHkkfor djrh gS]
tuZy çfof"V;ksa ds ekè;e ls fd;k tkrk gSA
9- ;fn Kkr dh xbZ v'kqf);ksa ds 'kksèku ds i’pkr~ Hkh ryiV dk feyku ugha gksrk
gS rks ryiV ds varj dks fuyafcr [kkrs esa fy[k fn;k tkrk gS rkfd vafre [kkrs
cukus esa dksbZ foyEc u gksus ik,A
10- fuyafcr [kkrs dks vxys o"kZ esa ys tk;k tkrk gS rFkk tSls gh v'kqf);ksa dk irk
pyrk gS] mudk 'kksèku dj fn;k tkrk gSA
11- tc fuyafcr [kkrk [kksyk tk pqdk gS] rks lHkh v'kqf);ksa dk 'kksèku tuZy
çfof"V;ksa ds ekè;e ls fd;k tkrk gSA
12- tc lHkh v'kqf);ksa dk 'kksèku dj fn;k tkrk gS] fuyafcr [kkrk can gks tkrk gSA
13- tc v'kqf);ksa dk 'kksèku vxys ys[kk o"kZ esa fd;k tkrk gS rks vk;-O;; [kkrksa ls
lacfa èkr 'kksèku çfof"V;k¡ vxys o"kZ ds ykHk dks çHkkfor djrh gSAa blls cpus ds
fy, ykHk-gkfu lek;kstu [kkrk [kksyk tkrk gSA vkSj blds 'ks"k dks iw¡th esa
lek;ksftr dj fn;k tkrk gSA

7-14 'kCnkoyh
lS )kfUrd v'kq f );k¡ % ys[kk dh iqLrdksa esa fdlh ysu-nsu dh çfof"V
djrs le; fdlh ys[kk-fl)kar dks vuns[kk djds
vFkok xyr ç;ksx djds v'kqf) dj nsukA
[Link] yksi dh v'kqf);k¡ % ys[kk-iqLrdksa esa fdlh ysu-nsu dh fcYdqy Hkh
çfof"V u djus dh v'kqf)A
vkaf’kd yksi dh v'kqf);k¡ % [kkrs esa fdlh ysu-nsu ds ,d i{k dh çfof"V u
djus dh v'kqf)A
ys[kkdk;Z dh v'kqf);k¡ % fdlh ysu-nsu dh çfof"V djrs le; vFkok [krkSuh
djrs le; dh xbZ v'kqf)A
ifjiwjd v'kq f );k¡ % v'kqf);ksa dk ,slk lewg ftlesa ,d v'kqf) dks
,d ;k ,d ls vfèkd vU; v'kqf);ksa }kjk fujLr
140
 dj fn;k tkrk gS] ftldk çHkko ryiV ds feyku ryiV vkSj v'kq f);ksa
ij ugha iM+rkA dk 'kksèku

,d -i{kh; v'kq f) % ,slh v'kqf) tks dsoy fdlh ,d [kkrs ds MsfcV

;k ØsfMV i{k dks çHkkfor djrh gSA
ykHk -gkfu lek;kst u [kkrk % fiNys o"kZ dh v'kqf);ksa ds lacaèk esa dh xbZ 'kksèku
çfof"V;ksa ds dkj.k pkyw o"kZ ds ykHk-gkfu ij
iM+us okys çHkko ls cpus ds fy, [kksyk x;k
[kkrkA
fuyaf cr [kkrk % ryiV ds vLFkk;h :i ls feyku ds fy, [kksyk
x;k [kkrkA ;g ,d-i{kh; vKkr v'kqf);ksa ds
dqy çHkko dks çnf’kZr djrk gSA
f}-i{kh; v'kq f ) % ,slh v'kqf) tks nks ;k nks ls vfèkd [kkrksa ds
MsfcV vkSj ØsfMV nksuksa igyqvksa dks çHkkfor djrh
gSA

7-15 dqN mi;ksxh iqLrdsa

lh-,y- prqosZnh ,oa ,y-,u- vxzoky ¼2018½] gk;j [Link] cgh [kkrk Hkkx-1 Jh
egkohj cqd fMiks] fnYyhA
Vh- ,l- xzsoky ¼2018½] f}-vadu ç.kkyh Hkkx-1] lqYrku pUn ,.M lUl] ubZ fnYyh
Vh- ,l- xzsoky ¼2018½] f)-vadu cgh [kkrk ç.kkyh] lqYrku pan ,aM lal] ubZ fnYyh

7-16 cksèk ç'uksa ds mÙkj

d½
2 d½ MsfcV [k½ MsfcV Xk½ MsfcV ?k½ MsfcV
p½ MsfcV N½ ØsfMV t½ ØsfMV >½ MsfcV
V½ MsfcV B½ ØsfMV M+½ MsfcV <+½ MsfcV
r½ MsfcV Fk½ MsfcV n½ MsfcV èk½ ØsfMV
[k½
1 v½ ii vk½ ii b½ ii½ bZ½ iii
m½ i Ž iii
4 ¼b½] ¼bZ½ vkSj ¼Å½ okyh v'kqf);k¡ ryiV dks çHkkfor djsaxhA
x½
2 d½ i½ Ø; [kkrk
ii½ foØ; [kkrk
iii½ —".k dk [kkrk
iv½ jkgqy dk [kkrk
v½ çnÙk dVkSrh [kkrk
vi½ osru [kkrk 141
ys[kkdj.k dh izf Ø;k 2 [k½ i½ Ø; [kkrs dks 500 #- ls ØsfMV fd;k tk,XkkA
ii½ foØ; [kkrs dks 600 #- ls ØsfMV fd;k tk,xkA
iii½ —".k ds [kkrs dks MsfcV fd;k tk,xkA
iv½ jkgqy ds [kkrs dks 1]350 #- ls ØsfMV fd;k tk,xkA
v½ çnÙk NwV [kkrs dks 9 #- ls ØsfMV fd;k tk,xkA
vi½ osru [kkrs dks 750 #- ls ØsfMV fd;k tk,xkA
?k 1 d½ i½ psru dk [kkrk ¼ii½ Ø; [kkrk ¼iii) foØ; [kkrk

[k½ i½ VkbijkbVj [kkrk ¼ii½ foØ; [kkrk A

x½ i½ vkgj.k [kkrk ¼ii½ lkekU; O;; [kkrk

?k½ i½ tfru dk [kkrk ¼ii½ foØ; [kkrk

M+½ i½ QuhZpj [kkrk ¼ii½ Ø; [kkrk

2 d½ i½ psru ds [kkrs dks ØsfMV ds LFkku ij 15]000 #- ls MsfcV

dj fn;k x;kA
ii½ Ø; [kkrs dks 15]000 #- ls MsfcV ugha fd;k x;kA
iii½ foØ; [kkrs dks 15]000 #- vfèkd ls ØsfMV dj fn;k x;kA
[k½ i½ VkbijkbVj ds [kkrs dks ØsfMV ugha fd;k x;kA
ii½ foØ; [kkrs ds ØsfMV esa vfèkd jde fy[k nh xbZA
x½ i½ vkgj.k [kkrs dks MsfcV ugha fd;k x;kA
ii½ lkekU; O;; [kkrs dks vfèkd jde ls MsfcV dj fn;k x;kA
?k½ i½ tfru ds [kkrs dks MsfcV ugha fd;k x;kA
ii½ foØ; [kkrs dks ØsfMV ugha fd;k x;kA
M+½ i½ QuhZpj [kkrs dks MsfcV ugha fd;k x;kA
ii½ Ø; [kkrs ds MsfcV esa vfèkd jde fy[k nh xbZA
³ a½ fuyafcr [kkrk MsfcV fd;k tk;sxkA çnÙk dVkSrh [kkrk ØsfMV fd;k
tk,xkA
b½ jkts’k dk [kkrk MsfcV fd;k tk,xkA fuyafcr [kkrs dks ØsfMV fd;k
tk,xkA
c½ Ø; okilh [kkrs dks MsfcV fd;k tk,xkA fuyafcr [kkrs dks ØsfMV
fd;k tk,xkA
d) ukxs’k ds [kkrs dks MsfcV fd;k tk,xkA fuyafcr [kkrs dks ØsfMV
fd;k tk,xkA
142
Pk i) 80 #- ls ykHk de gks tk,xk D;ksafd 'kksèku çfof"V }kjk çnÙk dVkSrh ryiV vkSj v'kq f);ksa
[kkrs dks 40 #- ls rFkk çkIr dVkSrh [kkrs dks Hkh 40 #- ls MsfcV fd;k dk 'kksèku
tk,xkA
ii) 100 #- ls ykHk c<+ tk,xkA
iii) 80 #- ls ykHk de gks tk,xkA
iv) 105 #- ls ykHk de gks tk,xkA
v) ykHk ij dksbZ çHkko ugha iM+sxkA
bu lc dk dqy çHkko ;g gksxk fd ykHk 165 #- de gks tk,xkA

7-17 Loij[k ç'u@vH;kl

ç'u
1- ryiV dks vki ys[kk iqLrdksa dh [Link]; 'kq)rk dk çek.k D;ksa ekurs gSa \
ryiV ls çdV gks tkus okyh v'kqf);ksa dk [Link] dhft,A
2- ;fn ryiV dk feyku ugha gksrk gS rks bldk vFkZ gS fd ys[kk-iqLrdksa esa dqN
v'kqf);k¡ jg xbZ gSaA bu v'kqf);ksa dk irk dSls yxk;k tkrk gS \ bldh [Link]
çfØ;k dk [Link] dhft,A
3- D;k ryiV ys[kk-iqLrdksa dh 'kq)rk dk vafre çek.k gS \ mu v'kqf);ksa dk [Link]
dhft, ftudh tkudkjh ryiV ls Hkh ugha çkIr dh tk ldrhA
4- fHkUu-fHkUu çdkj dh ,slh v'kqf);ksa dk [Link] dhft, tks ysu-nsu dh çfof"V djrs
le; lkekU;r% gks tkrh gaSA mnkgj.k nsdj Li"V dhft,A
5- ryiV cukus ds D;k ykHk gSa \ bldh lhekvksa dk Hkh [Link] dhft,A
6- ,d-i{kh; v'kqf);ksa ls D;k vfHkçk; gS \ dksbZ ik¡p mnkgj.k nhft,A ,d-i{kh;
v'kqf);ksa ds 'kksèku dh fofèk dk [Link] dhft,A
7- f}-i{kh; v'kqf);ksa ls vkidk D;k rkRi;Z gS \ dksbZ ik¡p mnkgj.k nhft, vkSj
crkb, fd f}-i{kh; v'kqf);ksa dks fdl çdkj Bhd fd;k tkrk gS \
8- fuyafcr [kkrk ¼Suspense Account½ fdls dgrs gSa \ bls fdu ifjfLFkfr;ksa esa
[kksyk tkrk gS\ tc igys gh fuyafcr [kkrk [kksyk tk pqdk gksrk gS rks ,slh
voLFkk esa vki v'kqf);ksa dk 'kksèku fdl çdkj djsaxs \
9 D;k vxyh ys[kk vofèk esa fd, x, v'kqf);ksa ds 'kksèku pkyw ys[kk vofèk ds
O;kikfjd [Link] ij ges’kk çHkko iM+rk gS \ mnkgj.k nsdj le>kb,A

uksV% ;s ç'u@vH;kl bl bdkbZ dks csgrj <ax ls le>us esa vkidh

lgk;rk djsaxAs buds mÙkj fy[kus dk ç;kl dhft,A vius mÙkj
fo’ofo|ky; dks u HkstaAs ;s dsoy vkids vius vH;kl ds fy, gSaA

143