नाम व जमा कॉलम (ट्रायल बैलेंस)
Debit & Credit Columns
परिभाषा: In a trial balance, the debit and credit columns list each account's closing balance on its correct side — debit balances in one column, credit balances in the other — and the two column totals must be equal.
आसान शब्दों में
A trial balance has two columns; every account's balance goes in the Dr or Cr column, and the two totals should match.
हिन्दी में
ट्रायल बैलेंस (trial balance) में नाम (Debit) और जमा (Credit) दो कॉलम होते हैं; हर खाते का क्लोज़िंग बैलेंस अपने सही पक्ष में लिखा जाता है — नाम-शेष एक कॉलम में, जमा-शेष दूसरे में। दोनों स्तंभों का योग बराबर होना चाहिए।
In English
The two-column structure of the trial balance; equal column totals are the visible proof that double-entry has been maintained.
यह क्यों ज़रूरी है
The matching of the two columns is the first health-check of the books — if they don't tally, there is an error to find before making final accounts.
आम गलतफ़हमियाँ
- ❌ "A balance can go in either column." → It goes on the side that matches the account's nature.
- ❌ "Equal totals mean zero errors." → Equal totals confirm Dr=Cr, but some errors can still hide; it is a first check, not the only one.
सीखने के लक्ष्य
- Explain the two-column trial balance and equal totals.
- Recognise equal totals as a first (not only) check.
जुड़े विषय
Trial balance · Debit · Credit · Double-entry system
पूरा लेख पढ़ें: ट्रायल बैलेंस, आसान भाषा में
और पढ़ें: /guide/trial-balance