TALLY with GST

Accounting on your Finger Tips using Tally

25 जून 2024 by

Gautam

| 5 Comments

Tally Full form :–

T – Transactions

A – Allowed

L – Linear

L – Line

Y – Yard

Total Accounting Leading List Year

Transactions Allowed in a Linear Line Yard

What are the different versions of Tally?

1. Tally 3.0 (1990) –

Tally 3.0 is the first version of Tally that has been used for the basic accounting needs of small businesses.

Tally ERP 9 is the latest version of Tally since 2009. There are many business organizations in it. It has advanced features including GST calculations, invoice and payroll processing, remote access, multi-user login and transaction processes. Nowadays, businessmen want a complete business solution software like Tally.

11. Tally Prime (2020)

This is the latest version of Tally which has been made advance from tally erp 9 in which we have QR Code, E-invoice, E-Way Bill, Multi Printing, Bank Cancellation update, Oman VAT, e-payment as well as user friendly interface has been prepared.

How to use Tally ?

Tally is accounting in digital format. Maintaining accounts in manual books, we write accounting entries in the form of debits and credits.

How can we learn tally ?
Basic Accounting Terms:-
Introduction of Accounting: Presently the field of business has expanded considerably. In the changing environment of global economy and business, the complexities of financial transactions have also increased, as a result, accounting has become necessary for a business organization to regulate financial transactions. It is very difficult and impossible to remember every transaction, i.e book-keeping has emerged, Lucas Pacioli is called the father of book-keeping.
In India, the work of determining accounting standards and training of accountants is being done by the Institute of Chartered Accountants of India and Institute of Costs and Works Accountants of India.

Meaning and Definition of Book – Keeping:-

It means writing the transactions in books. There are many types of monetary transactions in business which need to be systematically accounted for in the books.

Meaning and Definition of Accounting:-

The work of bookkeeping is only to write the financial transactions in the books of accounts as per the rules, whereas accounting presents the financial results by classifying and summarizing them. To know the economic results, it is necessary for a businessman to collect, classify, summarize and analyze the transactions recorded in the ledger, only then a businessman can conclude the results of his business. This work is completed through accounting.

Objective of Accounting:-

Accounting, as we know that all business transactions are duly recorded in books. Information about all financial transactions related to business and enterprise is obtained through accounting. Its main objectives are as follows –

1. Knowledge of capital

2. Knowledge of buying and selling

3. Knowledge of debtors and creditors

4. Information about the financial position of the business

5. Knowledge of profit and loss

Definition of Accounting

The process by which financial transactions are identified, entered, summarized and prepared by which the financial position of the business can be known is called accounting.

Business:-

Legal work done with the aim of earning profit is called business. Business is a broad term which includes trade, production work, buying and selling of goods or services, banks, insurance, transport companies.

Types of Business

Manufacturing (उत्पादन)
Trading (विक्रय)
Servicing (सेवा)

Trade (व्यापार):-

Buying and selling of goods done with the aim of earning profit is called business.

Profession (पेशा या वृत्ति):-

Any work or means done to earn income which requires prior training is called profession, like the work of doctor, teacher, lawyer etc. comes under profession.

Proprietor (स्वामी या मालिक):-

The person starting a business who arranges the necessary capital and is entitled to profit and bears the risk of loss is called the owner of the business.

Capital (पूॅजी)-

The money invested by the business owner in the form of cash or other assets to start the business is called capital. Capital is invested in business for the purpose of earning profit. That part of the profit which is not withdrawn from the business,

Capital:- Assets – Liabilities.

Drawing (आहरण)–

The goods or cash which are withdrawn by the business owner for personal use of the business are called withdrawal or personal expenditure. Withdrawal reduces the amount of capital.

Transaction (सौदा या लेन – देन):–

Mutual exchange of money, goods or services between two parties is called business transaction. Economic activities like buying and selling of goods, giving and taking of payments etc. are called business deals or transactions.

Types of Transaction

Cash Transaction (नगदलेन-देन)
Credit Transaction (उधार या साखलेन-देन)
Bill Transaction (बिललेन-देन)

Goods (माल) -

Goods are those items which are bought, sold or traded. Goods may include raw material, semi-manufactured material or finished goods obtained for the manufacture of goods.

Purchase (क्रय) -

When goods are purchased by a trader for sale, it is called purchase. This purchase can be in the form of raw material or finished goods. Purchase of assets is not included in purchase, because these are not for resale.

Purchase Return (क्रय वापसी) -

The goods which are returned due to any reason from the purchased goods are called purchase return or return outward.

Sales (विक्रय) -

When the purchased goods are sold for the purpose of earning profit, it is called sale. Selling goods for cash is called cash sale and selling goods on credit is called credit sale.

Sales Return (विक्रय वापसी) -

If the goods sold are returned by the customer due to any reason, it is called sales return or internal return. In Tally, when there is a Sales Return, it is entered in the Journal Voucher or Debit Note.

Stock (स्टाॅक या स्कंध)* -*

The goods which remain unsold after a certain period of time are called stock. The unsold goods on the last day of a business year are called closing stock. At the beginning of a new business year, this stock is called opening stock.

Assets (सम्पत्तियां)–

All such permanent and temporary items of the business which are necessary to run the business and which are owned by the businessman are called assets. Such as – machinery, land, building and all the machinery, furniture, printer, computer etc. used for personal use of the business.

Types of Assets

1. Fixed Assets (स्थायी सम्पत्ति)–

Machinery, land and all the machinery, furniture, printer, computer etc. used for personal use of the business.

2. Current Assets (चल सम्पत्ति)–

Cash, Bank cash etc.

Liabilities (दायित्व या देयताए)–

The amount payable by a business is called liabilities. There are some essential amounts in a business, the responsibility of paying which lies on the business like – capital, bills payable, creditors, bank overdraft etc.

Revenue (राजस्व)* :-*

Revenue means the amount which is received regularly from the sale of goods or services. The amounts received from the day-to-day activities of the business like – rent, interest, commission, discount, dividend etc. are also called revenue.

Expenses (व्यय)* :-*

The cost incurred for the production or procurement of goods, items and services in a business is called expenses. Payments for the procurement of goods and services come under expenses. Wages, freight, rail carriage and salary paid on the distribution and sale of goods, rent, advertising, expenses, insurance etc. are also included in expenses. In short, the cost of increasing revenue is called expenses. Types of Expenses

1. Direct Expenses –

Payment for the receipt of goods and services – wages, freight, railway carriage and payment on delivery and sale of goods

2. Indirect Expenses –

Increase in revenue, salary, rent, advertising, expenses, insurance etc. Expenditure:- Expense is the amount which is paid to increase the profit-earning capacity of the business. The payment made for the acquisition or receipt of assets in the business is called expense.

Gain (लाभ):-

This is a type of monetary receipt, which is obtained as a result of business, for example, if goods worth Rs. 1,00,000 are sold for Rs. 1,50,000, then the receipt of Rs. 50,000 will be called profit. Basic Accounting Terms

Cost (लागत):-

The sum of all direct and indirect expenses incurred for the production or making it useful, including raw materials, services and loans used in the business and its operations, is called the cost of the item. Raw materials or assets are included in the item.

Discount (कटौती, बट्टा या छूट):-

The discount given by the trader to his customers is called a cut, discount or rebate. It is also called a gift. There are two types of discounts –

1. Trade Discount ( व्यापारिक बट्टा ):-

The discount given by the seller to his customers on the marked price i.e. list price of the goods while purchasing them is called trade discount. It is given with the objective of increasing the sale of goods. It is not recorded in the books.

2. Cash Discount ( नगद बट्टा ):-

The discount given on payment of price in cash or by cheque within a fixed or stipulated period is called cash discount. It is recorded in the books.

Debitor (देनदार या ऋणी)* :-*

The person, firm or institution who borrows goods or services from another person is called trade debtor. Debtors are called ‘sundry debtors’.

Creditor (लेनदार या ऋण दाता)* :-*

The person, firm or institution from whom goods or services are taken on credit is called lender or creditor. Creditors emerge only when goods are purchased on credit. The creditors are called 'Sundry Creditors'. For example - 2 printers were purchased from Lakhan Shyam for Rs. 20000.

Receivable (प्राप्य) :-

The amount related to the business which is to be received is called receivable. In business, when goods are sold on credit, the buyer is called debtor, from whom the amount is to be received.

Payables ( देयतायें )-

There are some amounts in business which have to be paid by the businessman in future, they are called liabilities. Those from whom goods are purchased on credit by the business are called creditors of the business.

Entry:-

Writing the transaction in the accounting books is called entry.

Turn Over -

The sum of cash and credit sales in a given period is called total sales or turn over. Sales in cash + sales on credit = Turn Over.

Insolvent:-

A person who is unable to repay his debt is called bankrupt. The liability of such a person is more than the value of his property. In such a situation, he cannot repay his debt in full. He has to seek refuge in the court to repay the loan partially. The court declares him bankrupt and allows him to repay the loan partially, thereby freeing him from his debt.

Bad Debts:-

The amount which cannot be recovered due to the inability of the debtor or his becoming insolvent is called bad debt or irrecoverable debt for the creditor.

Debit and Credit:-

Every account has two sides. The left side is called debit or debit and the right side is called credit or calculation. Recording on the left side of an account is called debit account which is traditionally written as Dr. Similarly, recording on the right side of an account is called credit account which is traditionally written as Cr. It is worth mentioning that in the Indian book-keeping system, the debit side is on the right side and the credit is on the left side.

Commission:-

The remuneration given to a representative or agent in return for helping or representing in business activities is called commission.

Firm:-

In general sense, firm means an institution which does business or commercial work by establishing partnership, but in a broad sense, every business unit can be addressed as a firm.

Account / Leger:-

Ledger or account is a table in which the transactions are classified according to their nature and are written in sequence at one place under a heading. In simple words, the list made by sorting out the accounts related to a person, property and income-expenditure etc. is called Account / Leger.

The abbreviated form of the word Account in English is A/c. This abbreviated form is usually used in accounts and every account is divided into two sides. The left side is called Debit and the right side is called Credit.

Tally Ledger & Group

Elements	Groups	Balance
Audit	Indirect Expenses	Dr.
Advertisement	Indirect Expenses	Dr.
Bank charges	Indirect Expenses	Dr.
Brokerage	Indirect Expenses	Dr.
Bad Debt	Indirect Expenses	Dr.
Bad Debt Recovered	Indirect Income	Cr.
Bill Payable	Current Liability	Dr.
Bank Overdraft	Bank Overdraft	Cr.
Bank	Bank Account	Dr.
Bill Receivable	Current Assets	Dr.
Business premises	Fixed Assets	Dr.
Bad Debt(New)	Indirect Expenses	Dr.
Building	Fixed Assets	Dr.
Borrowed Fund	Liability (Loan)	Dr.
Cartage	Direct Expenses	Dr.
Cartage Inward	Direct Expenses	Dr.
Cartage Outward	Indirect Expenses	Dr.
Carriage on Purchase	Direct Expenses	Dr.
Computer	Fixed Assets	Dr.
Car EXP.	Indirect Expenses	Dr.
Customer Duty	Direct Expenses	Dr.
Conveyance	Indirect Expenses	Dr.
Charity	Indirect Expenses	Dr.
Commission(Cr.)	Indirect Income	Cr.
Commission(Dr.)	Indirect Expenses	Dr.
Capital	Capital account	Cr.
Cash-in-hand	Cash-in-hand	Dr.
Cash-at-bank	Bank Account	Dr.
Cash	Cash account	Dr.
Dock Charges	Direct Expenses	Dr.
Depreciation	Indirect Income	Cr.
Discount(Cr.)	Indirect Expense	Dr.
Discount(Dr.)	Indirect Expense	Dr.
Distribution expenses	Indirect Expense	Dr.
Drawing	Capital account	Dr.
Discount on debtors	Indirect Expense	Dr.
Discount on creditors	Indirect Income	Cr.
Discount on sales	Indirect Expense	Dr.
Discount on purchase	Indirect Expense	Cr.
Entertainment expenses	Indirect Expense	Dr.
Establishment expenses	Indirect Expense	Dr.
Export duty	Indirect Expense	Dr.
Electricity charges	Indirect Expense	Dr.
Freight	Direct Expenses	Dr.
Freight Inward	Direct Expenses	Dr.
Fuel, heating and lighting	Direct Expenses	Dr.
Factory expenses	Direct Expenses	Dr.
Freight Outward	Indirect Expense	Dr.
Insurance	Indirect Expense	Dr.
Furniture and fitting	Fixed Assets	Dr.
Freehold/leasehold	Fixed Assets	Dr.
Gas, water and oil	Direct Expenses	Dr.
Grease	Direct Expenses	Dr.
General expenses	Indirect Expense	Dr.
Goodwill	Goodwill	Dr.
Interest(dr.)	Indirect Expense	Dr.
Interest(cr.)	Indirect Expense	Cr.
Investment	Investment	Dr.
Interest on capital	Indirect expenses	Dr.
Interest on drawing	Indirect expenses	Dr.
Incident expenses	Indirect expenses	Dr.
Land	Fixed Assets	Dr.
Legal charges	Indirect expenses	Dr.
Law fees	Indirect expenses	Cr.
Licenses fees	Indirect expenses	Dr.
Loss by fire	Indirect expenses	Dr.
Loss by theft	Indirect expenses	Dr.
Loan	Liability (loan)	Cr.
Loan & mortgage	Indirect Income	Cr.
Motive power and coal	Direct Expenses	Dr.
Manufacturing exp.	Direct Expenses	Dr.
Office exp	Indirect expenses	Dr.
Office lighting	Indirect expenses	Dr.
Outstanding exp	Current liability	Cr.
Outstanding income	Current Assets	Cr.
Purchase	Purchase account	Dr.
Purchase return	Purchase account	Cr.
Postage & Telegram	Indirect expenses	Dr.
Packing Charges	Indirect expenses	Dr.
Plant	Fixed Assets	Dr.
Patent & Trademark	Fixed Assets	Dr.
Prepaid Exp	Current Assets	Dr.
Prepaid income	Current Liabilities	Cr.
Pro. For Bad Debt (Old)	Indirect expenses	Dr.
Pro. For Bad Debts (new)	Indirect expenses	Cr.
Loan (cr.)	Liability (loan)	Cr.
Loan(dr.)	Loan & mortgage.	Dr.
Return inward	Sales Account	Dr.
Return outward	Purchase account	Cr.
Production	Direct expenses	Dr.
Rent	Indirect Expenses	Dr.
Repair and Renewals	Indirect Expenses	Dr.
Rent from Tenants	Indirect Income	Cr.
Reserve Fund	Reserve & Surpluses	Cr.
Rates & Taxes	Indirect Expenses	Dr.
Salary	Indirect Expenses	Dr.
Stationery & Printing	Indirect Expenses	Dr.
Sundry Trade Exp	Indirect Expenses	Dr.
Stable Exp	Indirect Expenses	Dr.
Sundry Receipt	Indirect Expenses	Dr.
Sales	Sale account	Cr.
Sales Return	Sale account	Dr.
Sundry Creditors	Sundry Creditors	Cr.
Sundry Debtors	Sundry Debtors	Dr.
Stock	Stock-in-hand	Dr.
Sofa set (furniture)	Fixed Assets	Dr.
Telephone Exp	Indirect Expenses	Dr.
Travelling Exp	Indirect Expenses	Dr.
Tools	Fixed Assets	Dr.
Taxes and insurance	Indirect Expenses	Dr.
Tobacco/Tobacco	Purchase account	Dr.
Upkeep of Cars & Vans	Indirect Expenses	Dr.
Unexpired insurance	Current Assets	Dr.
Vehicles (Bus)	Fixed Assets	Dr.
Vehicles(Scooter)	Fixed Assets	Dr.
Vehicles(Car)	Fixed Assets	Dr.
Withdrawal (Drawing)	Capital account	Dr.
Wages	Direct Expenses	Dr.
Wages salary	Direct Expenses	Dr.
Discount allowed	Indirect Expenses	Dr.
Discount Received	Indirect Income	Cr.
Income Tax	Capital account	Dr.
Commission on purchase	Direct Expenses	Dr.
Prepaid Exp	Current Assets	Dr.
Outstanding Exp	Current Liability	Cr.
Sundry exp	Indirect Expenses	Dr.
Trade exp	Indirect Expenses	Dr.

How to Create Company in Tally

In order to maintain a tally, the user must maintain 4 –

Company Creation
Ledger Creation
Inventory Management
Voucher Entry

If you want to telegraph any business, company, culture or firm for the first time, then first of all the company has to be formed on behalf of that firm. These companies are formed before the introduction of the tally set.

Company Creation In Tally

Follow the steps of making a company in tally –

1. Companies infos new 2. Select Create Company's Optorn

3. Virtual key Alt + F1 or BottomCut key Alt + F3.

As soon as this option is selected, the window of the company's creation will open up, and the retailers will be pressed and Ctrl+A button should be pressed.

Details to be filled in company creation window

Fill Basic Data

Directory – This field is already filled. This field contains the name of Tally, where the Tally software is loaded. The camera skips this field and the company to be created is automatically stored in this directory.
Name – Enter the name in this field, if you want to create a company with a mailing name e.g. Trisha Pvt Ltd.
Mailing Name – Enter the calling name of the company in this field. Generally the name of the company is the calling name.
Address – The full address of the company is entered in this field.
State – This field is used to enter the state in which your business is established.
Pin Code – This field is used to enter the PIN code of the place where your company is established.
Telephone Number – This field is used to enter the telephone number of the company.
E-mail Address – This field is used to enter the e-mail address of the company.
Website – Enter the company website in this field

Books and financial year details

Financial Year From – Enter the date of starting of financial year in this field e.g. – 01 – Apr – 2019
Books Beginning From – Enter the date of starting of books of accounts in this field e.g. – 01 – Apr – 2019.
Security Control – If you want to enable security system on the company, then make this option yes and after making it yes, enter username and password in it.

Base Currency Information

All these fields are autofilled, you can change them as per your requirement

Base currency symbol

Formal name
Suffix symbol to amount?
Add space between amount and symbol?
Show amount in millions?
Number of decimal places
Word representing amount after decimal
Number of decimal places for amount in words

Now after filling all the information in the end, save the information by pressing Enter button or pressing Ctrl + A button.

Selecting a company Tally

Gateway of Tally – F1 ( Select Company )

Gateway of Tally – Alt + F1 ( Select Company )

Gateway of Tally – Alt + F3 ( Select Company )

Alter company in tally Making changes in company – Tally

If you want to make any kind of change in a company already created, then press F1 key from Gateway of Tally and select the company in which you want to make changes. After selecting the company, press Alt + F3 key, this will display the Company Info menu. Select the Alter option from here. This will display the Company alteration screen. After making changes in it, save it.

Gateway of Tally
Press F1 ( Select the Company )
Alt + F3
Alter ⇨ Select company

Deleting a company – Tally

To delete any company, first select that company. Then select the Alter option from the Company Info menu by pressing Alt + F3 keys. Select the company you want to delete and after selecting it, use Alt + D keys. The selected company will be deleted.

Gateway of Tally
Press F1 ( Select the Company ) Alt + F3
Alter
Select company
Alt + D

What is Ledger and how to create in tally ?

Creating a Ledger in Tally

Account / Ledger / Khata:- Ledger is a table in which the deals are classified according to their location and written at one place under one heading. In simple words, the list made by sorting out the accounts related to a person, property and income-expenditure etc. is called account or ledger.

The abbreviated form of the word Account in English is A/c. This abbreviated form is usually used in accounts and every account is presented in two sides. The left side is called Debit and the right side is called Credit. Creating a ledger or account in Tally (): –

To create a ledger in Tally, follow the following steps –

1. Gateway of Tally

2. Accounts Info

3. Ledgers

4. Create

In Tally, we can create an account in two ways

Single Ledger
Multiple Ledger

1.Single Ledger – Through this option, only one account can be created at a time

2 . Multipal Ledger – इस ऑप्मर्न के र्ाध्यर् सेएक बार र्ें एक सेअमधक खातों मनर्ामण कर सकते है

Groups in Tally

Tally Ledger Group – it is a group of accounts / ledger through which Tally identifies the account created by us, by which it understands the transaction and gives us the result.

This is an important fact through which Tally understands the transactions, for example – SMS charge account is a type of expense, so we have to tell Tally that it is an indirect expense, so a group has been created in Tally, so that Tally can identify our transaction and give us the correct result.

If we put SMS charge account in indirect income group instead of indirect expense, then Tally will take it as income. Therefore, it is very important to enter the correct group in Tally.

Groups already created in Tally

Ledger

Under Group

Opening stock

Stock in hand

Purchase, Purchase return

Purchase
account

Fright charges Carriage inwards or Purchases Cartage and coolie Octroi Manufacturing
wages Coal, gas, water Oil and fuel Factory rent, insurance, electricity, lighting and heating

Direct expenses

Sales

Sales account

Salary
Postage and telegrams a/c
Telephone charges A/c
Rent paid a/c
Rates and taxes
Insurance a/c
Audit fees
Interest on bank loan
Interest on loans paid
Bank charges
Legal charges
Printing and stationery
General expenses
Sundry expenses
Discount allowed
Carriage outwards or sales
Traveling expenses
Advertisement
Bad debts
Repair renewals
Motor expenses

Indirect
expenses

Depreciation on assets

Indirect expenses

Interest on investment received Interest on deposit received Interest on
loans received Commission received Discount received Rent received
Dividend received Bad debts recovered Profit by sale of assets

Indirect Income

Sundry income

Indirect income

Loan from others

Loan Liabilities

Bank loan

Bank overdraft

Bills payable

Sundry creditors

Mortgage loans

Expense outstanding a/c Income received in advance a/c

Other liabilities

Capital

Drawings

Cash in hand

Cash at bank

Fixed deposit at bank

Investments

Bills receivable

Sundry debtors

Closing stock

Stock of stationery

Loose tools a/c Fixtures and fittings a/c Furniture a/c Motor vehicles a/c Plant and machinery
a/c Land and building a/c Leasehold property a/c

Patents a/c

Goodwill a/c

Prepaid expenses a/c

Income outstanding a/c

Loan Liabilities

Bank OD

Current Liabilities

Sundry creditors

Secured loans

Current Liabilities

Capital account

Cash in hand

Bank account

Deposit

Investments

Current asset

Sundry debtors

Stock in hand

Current asset

Fixed asset

Current asset

Current assset

Mode of Accounting – Tally ERP 9 Notes

Single Entry Systems

Single Entry Systems लेन-देनो को entry करने का एक मसमपल तरीका है मिसरे के िल आय और वय से समबमधत खातो का ही

entry ककया िाता है। singhle entry system छोटे साईि के विसाय के मलए उपयोगी होता है।singhle entry system को रैनेि

करना आसान होता है

दोहरा लेखा पणाली का आरय एंि पररिाषा

Meaning and Definition of Double Entry System

दोहरा लेखा पणली वािसामयक विहारो को लेखा पुसतको रे मलखने की िह पणाली हेेै मिसरे इस रानयता के आधार पर लेखा

ककया िाता है कक पतयेक विहार के दो पिाि होते है, िो कक दो मिन-मिन खातो लेन-देन का ककसी मिन पको को पिमित करते

है।

पतयेक मितीय लेन-देन का ककसी एक खाते के नारे (Debit or Dr.) रे और ककसी दूसरे संबंमधत खाते के िरा (Credit or Cr.) ककया

िाता है। इसी पकार दामयति, पूंिी एिं आय रे करी डेमबट एिं इनरे िृमि को िे मडट ककया िाता है इस पकार पतयेक डेमबट के मलये

िे मडट होता है तरा इस आधार पर लेखा करने को ही दोहरा लेखा पणाली कहते है।

Basic Accounting

Golden Rules of Accounting – रुखय रप से एकाउंटटंग रे तीन पकार के अकाउंट या खाते होते है –

 Personal Account

 Real Account

 Nominal Account

Personal Account

Personal Account मिसे लहंदी रे वमिगत खाता के नार से िाना िाता है इस पकार के account रे ककसी वमि से समबंमधत

होता है और इस खाते का एकामधकार होता है Personal Account कहलाता है, िैसे – Ram A/c, Ramesh A/c, Laxmi A/c.

Personal account (वकमतगत खाता) के Golden Rules

Receiver (पाने िाला) – Debit (Dr.)

Giver (देने िाला) – Credit (Cr.)

Example – Ramesh ने रोहन को 100 रपये कदए.

इस example रे Ramesh और रोहन के बीच लेनदेन हो रहा है और दोनो वमि है और खाते का हक़दार िह अके ले है, इस पकार

यह वमिगत खाता के िगम रे आएगा. उपरोि उदाहरण रे रोहन पाने िाला है और ररेर देने िाला है, इस पकार इसका voucher

entry इस पकार होगा –

Voucher entry in Tally / journal entry in एकाउंटटंग

Mohan A/c Dr. – 100

Ramesh A/c Cr. – 100

Real Account

Real Account मिसे लहंदी रे िासतमिक खाता के नार से िाना िाता है, यह वापार की समपमत से समबंमधत होता है, Real

Account कहलाता है, िैसे – Purchase A/c, Sales A/c, Fixed Assets A/c.

Types of Real Account

 Tangible accounts. (रूतम खाता)

 Intangible accounts. (अरूतम खाता)

Tangible accounts. (रूतम खाता)

Tangible खाता मिसे लहंदी रे हर रूतम खाता के नार से िानते है, ये खाते वापार के समपमत से मिसे छु या देख सकते है रूतम खाता

के नार से िाना िाता है. for example – Building A/c, Cash A/c, Goods A/c इतयाकद.

Intangible accounts. (अरूतम खाता)
Tangible खाता मिसे लहंदी रे हर अरूतम खाता के नार से िानते है, ये खाते वापार के समपमत से मिसे छु या देख नही सकते है
अरूतम खाता के नार से िाना िाता है. for example – Goodwill, Patent, Copyright, Trademark इतयाकद.
Real account (िासतमिक खाता) के Golden Rules
Whats Come in (िो आता है ) – Debit (Dr.)
Whats Goes in (िो िाता है ) – Credit (Cr.)
Example – शी तृषा कंपयूटर से लखन टेडसम 15000 रपये का computer system ख़रीदा. लखन टेडसम
इस example रे शी तृषा कंपयूटर से computer system ख़रीदा िा रहा है. उपरोि उदाहरण रे computer system हरे पाप हो
रहा है िो की रूतम समपमत है और नगद रपये िा रहा है या िी रूतम समपमत, इसमलए इसका voucher entry इस पकार होगा –
Voucher entry in Tally / journal entry in एकाउंटटंग
Computer System A/c Dr. – 15000
Cash A/c Cr. – 15000
Nominal Account
Nominal Account मिसे लहंदी रे आय-वय खाता के नार से िाना िाता है इस पकार के account रे ककसी आय-वय खाता से
समबंमधत होता है, Nominal Account कहलाता है, िैसे Rent A/c, commission received A/c, salary A/c, wages A/c,
conveyance A/c, इतयाकद.
Nominal account (आय-वयखाता) के Golden Rules
All Expenses & Losses (सिी वय और हामन) – Debit (Dr.)
All Income & Gains (सिी आय और लाि) – Credit (Cr.)
Example – मबिली मबल के 1000 रपये कदए.
इस example रे मबिली मबल िुगतान लेनदेन हो रहा है और एक Electricity Bill account िो की Expenses िो Nominal
account है इसी पकार cash account Real account है. इस पकार इसका voucher entry इस पकार होगा –
Voucher entry in Tally / journal entry in एकाउंटटंग
Electricity Bill A/c Dr. – 1000
cash A/c Cr. – 1000
Golden Rules of Accounting – Tally ERP 9 NoTes
Golden Rules of Accounting

Personal Accout	Real Account	Nominal Account
Debit	Receiver	Whats Come In	All Expenses & Loss
Credit	Giver	Whats Goes Out	All Income & Gains

मनममलमखत विहारो को शी रार कमपयूटसम की पुसतक रे नकल पमिमियां (Journal Entry) कररये –

2015

(1) नगद धन 18,000 र और लपंटर – 12 नग, रेट-10,000 पर लपंे्रटर, राे नीटर – 12 नग, रेट- 4500, सी.पी.यू – 12 नग, रेट – 8000, की-

बोडम – 12 नग, रेट-250, राउस – 12नग, रेट- 190, पर नग से वापार पारंि ककयां।

(2) कलर लपंे्रटर खरीदा 10 नग, पर नग रेट – 8000 रपये।

(3) ररेर को एक कलर लपंटर 10000 रे बेचा।

(4) एक कलर लपंटर 10000 रे बेचा।

(5) ररेर से 10000 रपये पाप हआ।

(6) एच पी कमपनी से बलैक एंड वहाइट 10 लपंटर 7500 पमत नग से खरीदा।

(7) एच पी कमपनी को पेयरेट ककया।

Accounting Vouchers in Tally ERP 9 Notes

एकाउंटटंग िाउचर िह िाउचर है मिरसे मितीय लेनदेनो के महसाब ककताब रखा िाता है

Types of Accounting Vouchers

Contra Voucher (F4)	Payment Vouchers(F5)	Receipt Voucher (F6)
Journal Vouchers (F7)	Sales Vouchers (F8)	Credit Note Voucher (Ctrl + F8)
Purchase Vouchers (F9)	Memo Voucher (Ctrl + F10)	Debit Note Voucher ( Ctrl + F9)

1- Contra Voucher :-

कोनटा पमिमि मनमाककंत पकार के फं ड स्ेामेेानांतरण को दरामता है।

• Cash A/c To Bank A/c

• Bank A/c To Cash A/c

• Bank A/c to Bank A/c

Contra Voucher का उपयोग करने के मलए मनममलमखत सटेप को पालन करते है