 sab ‌ ledger ledha anubandha ledger ‌ ku avasaramaina vivaralu aemito text nundi sangrahinchandi .  vatini kaamaatho vary chaeyamdi .
 sab ‌ ledger ,  ledha anubandha ledger ,  accounting ‌ loo upayoegimchae sadarana ledger ‌ loni entriila venuka vivaralanu andistundi .  sab ‌ ledger accounting rikard ‌ lalo kontha bhaganni aasti mariyu saamagri ,  prepaid kharchulu modalaina vaati vivaralanu chuuputundi .  vasthuvu konugolu chosen tedee ledha chosen karchu ,  vasthuvu yokka vivarana ,  asalau balance mariyu nett vento ansaalu untai .  pustakam viluva .  sab ‌ ledger motham sadarana ledger ‌ loni Jalor item mottaniki saripolutundi .  sadarana ledger ‌ loni yea sambandhitha punkthi amsham niyanthrana khaataagaa suuchimchabadutumdi .  trail balance ‌ nu siddham chese prakreeyalo bhaagamgaa anubandha ledger balance dani niyanthrana khatha balance ‌ thoo polchabadutundi .

 audit ‌ loo bhaagamgaa ,  balance ‌ lanu pariikshinche paddhatilo mottaalu mariyu vivaranala choose anubandha ledger ‌ ku vyaktigata samupaarjanalanu gurtimchadam vumdavacchu .  pratuta - savatsaram samuparjanala shedule sambandhitha sab ‌ ledger mottaalatoe angeekaristundani mariyu motham sadarana ledger ‌ thoo angeekaristundani nirdhaarinchadam yea pariiksha yokka lakshyam .
 vasthuvu konugolu chosen tedee ,  chosen karchu ,  vasthuvu yokka vivarana ,  asalau balance ,  nett boq viluva 