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jb`b wPwZKiY (Identification of Transaction): wnmvePi mec_g avc njv jb`b wPwZKiY| hme NUbv cwZvbi Avw_K Aevi cwieZb NUvq ZvK Avw_K NUbv ev jb`b ej| G Kvievi cwZvbi AmsL NUbv _K Avw_K NUbvjv mbv Kiv wnmve Pi c_g avc| Rve`vfyKiY (Journalization): wnmvePi wZxq avc njv Rve`vfyKiY| G chvq cwZwU jb`bi WweU I wWU wbYq Ki ZvwiLi gvbymvi evLvmn wnmvei cv_wgK eBZ wjwce KivK Rve`v ej| LwZqvbfyKiY (Posting to Ledger): GwU wnmvePi ZZxq avc| Rve`vfy Kivi ci GKwU wbw` wnmve eBZ mgRvZxq jb`bjv wbw` wkivbvg c_K c_Kfve wjwce Kiv nj ZvK LwZqvbfzKiY ej| iIqvwgj cyZKiY (Preparation of Trial Balance): wnmvePi PZz_ avc njv iIqvwgj cyZKiY| G chvq LwZqvbfz wnmvei WweU I wWU D wbq ZvwjKv cyZ Kiv nj ZvK iIqvwgj ej| LwZqvb wnmvei MvwYwZK Zv hvPvB-Gi j Ges Avw_K weeiYx cYqb mnRZi Kivi Rb iIqvwgj cyZ Kiv nq|

wnmveP Accounting Cycle

5.mg^q `vwLjv (Adjusted Entries): iIqvwgj cyZi ci GKwU wbw` wnmveKvji mwVK wbU jvf wbYq Kivi Rb eKqv I AwMg Avq-eqjv mg^q KiZ h Rve`v `vwLjv c`vb Kiv nq ZvK mg^q Rve`v ej| Kvhc (Work Sheet)HwQK:mg^q `vwLjvi ci AbK cwZvb Kvhc cZ Ki _vK| Kvhc njv GKwU eo weeiYx h weeiYxZ iIqvwgj, mg^q, mgw^Z iIqvwgj, Avq weeiYx I DZc _vK| Avw_K weeiYx mnR I wbfyjfve cyZi Rb GwU cZ Ki _vK| Avw_K weeiYx cZi j h Lmov weeiYx cZ Kiv nq ZvK Kvhc ej| 6.mgw^Z iIqvwgj (Adjusted Trial Balance): mg^q Rve`vi ci D Rve`vjv Avevi LwZqvbi wewfb wnmve vbvi Kiv nj wnmvejvi bZzb h Ri cvIqv hve Zv wbq Avevi iIqvwgj cZ Kiv nj ZvK mgw^Z iIqvwgj ej|7. Avw_K weeiYx cZKiY (Preparation of Financial position): wnmvePi mg avc njv Avw_K weeiYx cZKiY| GKwU wbw` wnmveKvji Avw_K djvdj I wnmveKvj kl Avw_K Aev c`kbi Rb Avw_K weeiYx cZ Kiv nq _vK|

. mgvcbx `vwLjv (Closing Entries): eemvq cwZvbi mg wnmvejvK `yfvM fvM Kiv nq| h_v: Avq-eq msv wnmve Ges mw I `vq msv wnmve| Avq-eq I Dvjbi wnmvejvi DchvwMZv mswk wnmveKvji gaB kl nq hvq weavq GjvK cieZx wnmveKvj vbvii cqvRb nq bv| ZvB Avq, eq I Dvjb msv wnmvejv e Kivi Rb h Rve`v `vwLjv c`vb Kiv nq ZvK mgvcbx Rve`v ej| 9. mgvcbx Di iIqvwgj (Post Closing Trail Balance): wnmvePi beg avc njv mgvcbx-Di iIqvwgj| mgvcbx `vwLjv c`vbi ci Zv Avevi LwZqvb wnmvemg~n vbvi Kij Avq-eq I Dvjbjvi Ri k~b nq| Avi Aewk _vK mw, `vq I g~jabi Ri| Gjvi Ri wbq bZzb Ki Avevi iIqvwgj cZ Kij ZvK mgvcbx Di iIqvwgj ej| 10. wecixZ `vwLjv (Reversing Entries): GUv wnmvePi kl avc| eKqv Avq-eqi mg^q Rve`vjv cieZx wnmveKvji iZ Dwq Rve`v c`vb KivK wecixZ Rve`v ej| Avq I eqK `yevi MYbv _K invB cvIqvq Rb I KvhKifve jb`b wjwce Kivi Rb G Rve`v `vwLjv c`vb Ki _vK|

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