PAARAS INSTITUTE OF EDUCATION
HOW TO DOWNLOAD
AND INSTALL TALLY ?
What is Accounting?
एकाउं ट ग
ं क्या है ?
ACCOUNT – ( लेख ांकन ) ACCOUNTING मतलब ककसी भी ORGANIZATION य BUSINESS में हो रहे
FINANCIAL TRANSACTIONS के ब रे में ललखखत रूप में DAILY ज नक री रखन , जजससे हमे BUSINESS क
STATUS पत चले |
What is Accounting?
Day to Day Transaction of your Business which helps
to know your business financial status
Accounting के तीन मख्ु य प्रकार )
Personal Account (व्यक्क्तगत खाता)
Real Account (वास्तववक खाता)
Nominal Account (नाममात्र का खाता)
Personal Account (व्यक्क्तगत खाता)
जो ACCOUNT ककसी भी व्यजतत, ORGANIZATION, COMPANY से जड
ु े होते हैं
उसे PERSONAL ACCOUNT कह ज त है । उदह रण स्वरूप, AJAY न म के
ककसी इांस न क वजततगत ख त को कह ज येग PERSONAL ACCOUNT (EG.
– AJAY क ख त ।
PERSONAL ACCOUNT के अंतगगत खाते आते हैं|
ककसी व्यजतत क ACCOUNT || BANK ACCOUNT || CAPITAL ACCOUNT ||
SUPPLIER य CUSTOMER ACCOUNT ETC.
Golden Rule of Personal Account
PERSONAL ACCOUNT के अन्दर वैसे सभी ACCOUNT आ ज ते हैं जजससे हमें
ये पत चलत है की ककससे ककतन पैस लेन है य ककसको ककतन पैस
दे न है । PERSONAL ACCOUNT क RULE:
• DEBIT होते है RECEIVER.
• CREDIT होते है GIVER.
Real Account (वास्तववक खाता)
REAL ACCOUNT य व स्तववक ख त वो है जो वस्तु य सांपवि से RELATED
होते हैं। Real Account के ज़ररये ASSETS और LIABILITIES, य नन ऋण य कज ा
से जड
ु े ज नक री लमलती है । REAL ACCOUNT कुछ इसप्रक र होते है
• Land account
• Building account
• Machinery account
• Furniture account
• Vehicles account
Golden Rule of Real Account
• Debit है जो व्यवस य/ व्य प र में आत है ।
• Credit है जो व्य प र से ब हर चल ज त है ।
Nominal Account (नाममात्र का खाता)
NOMINAL ACCOUNT में INCOME और EXPENSES के ब रे में ज नक री लमलत
है । NOMINAL ACCOUNT हम री ल भ य ह नन से जड
ु ी INFORMATION को
रखत है ।
• Discount account
• Salary account
• Purchase account
• Interest account
• Wages account
• Commission pay or receive account
• Sales account etc.
Golden Rule of Nominal Account
• DEBIT है व्यवस य के सभी खचें और नुतस न
• CREDIT है व्यवस य की Gain और ल भ
Hi, I am
“Sanjay Sahani”
Aur mai Apna
Business Shuru
Karna Chahta Hun.
Capital Amount /पांजी र लि
Loan From Friend – Unsecured Loan Liability
Loan From Bank – Secured Loan Liability
Capital Amount /पांजी र लि
Fixed Assets
Purchase
Sales
Financial Year
Company Turnover of Last year
Closing Books of Account
Advance Tax Payment
Financial Year
INDIA 1-APR – 31 MARCH
JAPAN – 1 APR – 31 MARCH
CHINA – 1 JAN – 31 DEC
Types of Business/ Company
Trading Company Non Trading
Types of Business/ Company
Manufacturing Company
Trading Company
SAHANI BROTHER CO.
Sundry Creditors/ लेनदार Sundry Debtors / दे नदार
Purchase on Credit Sold On Credit
SAHANI BROTHER CO.
Assets
Current Assets Fixed Assets
Long Term in Business
Let’s Understand About Group
Group of Fruits Group of Vegetables
Group in Account
Sundry Creditors Sundry Debtors
Group in Account
Fixed Assets Indirect Expenses
ARUN
Ledger in Tally AJAY
ANVI
SEEMA SURAJ
VIKAS
Sundry Creditors Sundry Debtors
Group in Account
Fixed Assets Indirect Expenses
RECEIPT VOUCHER (F6)
When Amount received from party, when goods sold on cash, or when
amount bring into business then use receipt voucher.
RECEIPT VOUCHER (F6)
Entry : Ajay Start a Business with Rs.5,00,000
DEBIT ACCOUNT Cash A/c
Rs.5,00,000/-
CREDIT ACCOUNT Capital A/c
RECEIPT VOUCHER (F6)
Entry : Ajay Sold goods of Rs.20,000 to Ravi Pvt. ltd.
DEBIT ACCOUNT Cash A/c
Rs.20,000/-
CREDIT ACCOUNT Sales A/c
RECEIPT VOUCHER (F6)
Entry : Received Amount of Rs.10,000 From Anil Company.
DEBIT ACCOUNT Cash A/c
Rs.10,000/-
CREDIT ACCOUNT Anil Co.
RECEIPT VOUCHER (F6)
Entry : Received Amount in Cheque of Rs.75000/- from Kedar Pvt. Ltd.
DEBIT ACCOUNT Bank A/c
Rs.75,000/-
CREDIT ACCOUNT Kedar Pvt. Ltd.
CONTRA VOUCHER (F4)
We can do all the Transaction related entries with Cash
Deposit, Cash Withdraw, and Cash Transfer from one
bank to another bank.
CONTRA VOUCHER (F4)
Rs.1,00,000 Deposited into the Bank of India
Dr. Bank of India
Cr. Cash A/c
CONTRA VOUCHER (F4)
Rs.5,000 Withdrawn from Bank of India
Dr. Cash A/c
Cr. Bank of India
CONTRA VOUCHER (F4)
Open a new Bank Account in UTI bank and deposited Rs.40,000
Dr. UTI Bank
Cr. Cash A/c
CONTRA VOUCHER (F4)
Rs.6,000 Deposited into the SBI bank Through Petty Cash.
Dr. SBI Bank A/c
Cr. Petty Cash A/c
WWW.LEARNMOREPRO.COM
RECEIPT VOUCHER (F6)
When Amount received from party, when goods sold on cash, or when amount bring into business
then use receipt voucher.
Let’s Learn Receipt Voucher in Tally →
1) Ajay Start a Business with Rs.5,00,000
a. Dr. Cash
b. Cr. Capital A/c
2) Ajay Sold goods of Rs 20,000 to Ravi pvt ltd.
a. Dr. Cash
b. Cr. Ravi Pvt. Ltd.
3) Received Amount of Rs. 10,000 From Anil Company.
a. Dr. Cash
b. Cr. Anil Co.
4) Received Amount in Cheque of Rs.75000/- from Kedar Pvt Ltd...
a. Dr. Bank of India
b. Kedar Pvt. Ltd
CONTRA VOUCHER (F4)
We can do all the related entries with cash deposit, cash withdraw, and cash transfer from
one bank to another bank.
1) Rs.1,00,000 Deposit into the Bank of India
a. Dr. Bank of India
b. Cr. Cash
2) Rs 5,000 withdraw from Bank of India
a. Dr. Cash
b. Cr. Bank of India
3) Open a new bank account in UTI bank and deposited Rs 4,0000
a. Dr. UTI Bank
b. Cr. Cash
4) Rs 6,000 Deposit into the SBI bank Through Petty Cash.
a. Dr. SBI Bank
b. Cr. Petty Cash
WWW.LEARNMOREPRO.COM
PAYMENT VOUCHER
1. Purchased furniture of Rs 2,000
a. Dr. Furniture
b. Cr. Cash
2. Purchased Stationery in Cash of Rs 1,000
a. Dr. Stationery Exp.
b. Cr. Cash A/c-
3. Paid Salary To Manager Of Rs 5,000 By Cheque.
a. Dr. Salary To Manager
b. Cr. Bank Of India
4. Training Fees Paid to Computer Class For Office Staff of Rs 4,500
a. Dr. Training Fees
b. Cr. Cash
5. Purchased Goods by cash of Rs 500
a. Dr. Purchase A/c
b. Cr. Cash A/c
6. Paid to Akash by cheque Rs 19500, Akash offer the cash discount of Rs 500.
a. Dr. Akash A/c Rs.20000/-
b. Cr. Discount Received Rs.500/-
c. Cr. Bank of India Rs.19500/-
WWW.LEARNMOREPRO.COM
PURCHASE VOUCHER (F9)
Purchase Voucher is used when we purchased goods from party (sundry creditor) on credit basis.
1) Purchase Goods from Sharma & Co. Rs 22,000 on Credit.
a. Dr. Purchase A/c
b. Cr. Sharma & Co.
2) Bought Goods worth Rs 32,100 From Sanjeev on Credit
a. Dr. Purchase A/c
b. Cr. Sanjeev A/c
3) Purchase Goods From Sanjay & Co. of Rs 3300 on Credit
a. ______________________________
b. ______________________________
4) Goods Worth Rs 5,100 From Salman Co. on Credit
a. ______________________________
b. ______________________________
5) Bought Goods of Rs 12,500 From Yadav Traders on Credit
a. ______________________________
b. ______________________________
6) Purchase Goods From John Brothers at Rs 13,000 on Credit
a. ______________________________
b. ______________________________
WWW.LEARNMOREPRO.COM
SALES VOUCHER (F8)
Sales Voucher is used when we Sold goods to party (sundry Debtor) on CREDIT BASIS.
1) Sold Goods To Avni Traders of Rs 27,000 on Credit.
a. Dr. Avni Traders
b. Cr. Sales A/c
2) Sold Goods to Surabhi Enterprises of Rs 35,100 on Credit.
a. Dr. Surabhi Enterprises
b. Cr. Sales A/c
3) Sold Goods to Suresh of Rs 8,500 on Credit.
a. ______________
b. ______________
4) Sold Goods to Jay Prakash of Rs 12,000 on Credit.
a. ______________
b. ______________
5) Sold Goods to Neeta Yadav of Rs 4,50 on Credit
a. ______________
b. ______________
6) Sold Goods to Ritesh Tiwari of Rs 5,50 on Credit
a. ______________
b. ______________
WWW.LEARNMOREPRO.COM
JOURNAL VOUCHER (F7)
Journal Voucher is used for Adjustment Entries
1) Purchased Laptop from Digital World Ltd. of Rs. 35,000 on Credit.
a. Dr. Laptop (Fixed Assets)
b. Cr. Digital World
2) Purchased a Printer From Variety Electronics of Rs. 10,500 on Credit
a. Dr. Printer (Fixed Assets )
b. Cr. Variety Electronics.
3) Purchase Stamp Machine of Rs. 25,000 and Stamp Accessories of Rs. 15,000 from
D.K. Enterprises on Credit.
a. Dr. Stamp Machine
b. Dr. Stamp Accessories
c. Cr. D.K. Enterprises
4) Purchase Stationary of Rs. 6500 from Ganesh Stationary on Credit.
a. Dr. Stationary Exp. (Indirect Expenses)
b. Cr. Ganesh Stationary
5) Received Goods of Rs.1000 From Avni Traders as Defective.
a. Dr. Sales Return A/c
b. Cr. Avni Traders A/c
6) Send Goods to Sharma & co. of Rs. 100 as Defective.
a. Dr. Sharma & co.
b. Cr. Purchase Return A/c
WWW.LEARNMOREPRO.COM
Practice : Journal Entries
1) Mr. Ramesh started Business with cash of Rs.3, 00,000/-.
2) Mr. Ramesh opened a new Bank Account in HDFC Bank & Deposited Rs.1,50, 000/-.
3) Mr. Ramesh Purchased Computer of Rs.20, 000/- by Cash.
4) Purchased Goods of Rs.15000/- by cash.
5) Sold goods of Rs.10, 000/- on cash.
6) Sold goods of Rs.6000/- on cash.
7) Ramesh purchase Furniture of Rs.10, 000/- by cheque.
8) Purchase goods of Rs.12000/- From Krishna on Credit.
9) Sold goods to Sanjay of Rs.15, 000/- On Credit.
10) Paid Hamali Expenses of Rs.500/- by cash.
11) Paid Telephone Expenses of Rs.1200/- by cash.
12) Received cash from Sanjay of Rs.10000/-.
13) Withdraw cash from HDFC Bank of Rs.15000/-
14) Paid Rent Expenses of Rs.3000/- by Cash.
15) Purchase goods of Rs.10, 000/- by Cash.
16) Sold goods of Rs.15000/- on Cash.
17) Paid Cash to Krishna of Rs.7000/-.
18) Received Commission of Rs.5000 by cash.
19) Paid petrol Expenses of Rs.300/- by Cash.
20) Loan taken from Bhushan of Rs.20,000/-.
21) Sold goods to Jayesh Agencies of Rs.17000/- on credit.
22) Received cheque from Sanjay of Rs.2000/-.
23) Deposited cash in HDFC Bank of Rs.10,000/-.
24) Paid Office Expenses of Rs.500 by Cash.
25) Paid Electricity Expenses by cheque of Rs.1000/-.
26) Check of Rs.1500/- transferred from HDFC Bank to ICICI Bank.
27) Purchased Cooler from Mahavir Coolers of Rs.10, 000/- on Credit.
28) Purchased goods of Rs.3000/- by Cash/-.
29) Received Cash from Jayesh Agencies of Rs.1500/-.
30) Paid Octroi Expenses of Rs.400/- by cash.
JOURNAL VOUCHER (F7)
Journal Voucher is use for Adjustment Entries
Purchased Laptop from Digital World Ltd. Of
Rs. 35,000 on Credit.
Goods CREDIT
PURCHASE VOUCHER PAYMENT VOUCHER JOURNAL VOUCHER
JOURNAL VOUCHER (F7)
Purchased Laptop from Digital World Ltd. of Rs.
35,000 on Credit.
Dr. Laptop Rs.35,000/-
Cr. Digital World Rs.35,000/-
FIXED SUNDRY
ASSETS CREDITOR
LAPTOP DIGITAL WORLD
JOURNAL VOUCHER (F7)
31 MARCH FINAL ACCOUNT (CLOSING)
MARCH MONTH EMPLOYEE SALARY.
MARCH MONTH ELECTRICITY EXP.
MARCH MONTH TELEPHONE EXP.
WWW.LEARNMOREPRO.COM
JOURNAL VOUCHER (F7)
Journal Voucher is used for Adjustment Entries
1) Purchased Laptop from Digital World Ltd. of Rs. 35,000 on Credit.
a. Dr. Laptop (Fixed Assets)
b. Cr. Digital World
2) Purchased a Printer From Variety Electronics of Rs. 10,500 on Credit
a. Dr. Printer (Fixed Assets )
b. Cr. Variety Electronics.
3) Purchase Stamp Machine of Rs. 25,000 and Stamp Accessories of Rs. 15,000 from
D.K. Enterprises on Credit.
a. Dr. Stamp Machine
b. Dr. Stamp Accessories
c. Cr. D.K. Enterprises
4) Purchased Stationary of Rs. 6500 from Ganesh Stationary on Credit.
a. Dr. Stationary Exp. (Indirect Expenses) Sundry
b. Cr. Ganesh Stationary Creditors
Indirect
Expenses
Stationery Exp. Ganesh Stationary
WWW.LEARNMOREPRO.COM
5) Received Goods of Rs.1000 From Avni Traders as Defective.
a. Dr. Sales Return A/c
b. Cr. Avni Traders A/c
6) Send Goods to Sharma & co. of Rs. 1000 as Defective.
a. Dr. Sharma & co.
b. Cr. Purchase Return A/c
WWW.LEARNMOREPRO.COM
Practice : Journal Entries
1) Mr. Ramesh started Business with cash of Rs.3, 00,000/-.
2) Mr. Ramesh opened a new Bank Account in HDFC Bank & Deposited Rs.1,50, 000/-.
3) Mr. Ramesh Purchased Computer of Rs.20, 000/- by Cash.
4) Purchased Goods of Rs.15000/- by cash.
5) Sold goods of Rs.10, 000/- on cash.
6) Sold goods of Rs.6000/- on cash.
7) Ramesh purchase Furniture of Rs.10, 000/- by cheque.
8) Purchased goods of Rs.12000/- From Krishna on Credit.
9) Sold goods to Sanjay of Rs.15, 000/- On Credit.
10) Paid Hamali Expenses of Rs.500/- by cash.
11) Paid Telephone Expenses of Rs.1200/- by cash.
12) Received cash from Sanjay of Rs.10000/-.
13) Withdraw cash from HDFC Bank of Rs.15000/-
14) Paid Rent Expenses of Rs.3000/- by Cash.
15) Purchase goods of Rs.10, 000/- by Cash.
16) Sold goods of Rs.15000/- on Cash.
17) Paid Cash to Krishna of Rs.7000/-.
18) Received Commission of Rs.5000 by cash.
19) Paid petrol Expenses of Rs.300/- by Cash.
20) Loan taken from Bhushan of Rs.20, 000/-.
21) Sold goods to Jayesh Agencies of Rs.17000/- on credit.
22) Received cheque from Sanjay of Rs.2000/-.
23) Deposited cash in HDFC Bank of Rs.10,000/-.
24) Paid Office Expenses of Rs.500 by Cash.
25) Paid Electricity Expenses by cheque of Rs.1000/-.
26) Rs.1500/- transferred from HDFC Bank to ICICI Bank.
27) Purchased Cooler from Mahavir Coolers of Rs.10, 000/- on Credit.
28) Purchased goods of Rs.3000/- by Cash/-.
29) Received Cash from Jayesh Agencies of Rs.15000/-.
30) Paid Octroi Expenses of Rs.400/- by cash.
Accounting Cycle
Transaction
Balance Journal
Sheet Entry
Adjustment
Ledger
Entries
Trial
Balance
Accounting Cycle
Balance
Transaction
Sheet
Adjustment Journal
Entries Entry
Trial
Ledger
Balance
Accounting Cycle
Balance Transaction
Sheet
Adjustment Journal
Entries Entry
Trial
Ledger
Balance
Accounting Cycle
Transaction
Purchase / Sales of Goods or Services
Transaction
Accounting Cycle
Journal
Entry
The Transactions are record in
Journal chronologically
Journal
Entry
Accounting Cycle
Ledger
All Journals are Posted into ledger
chronologically in classified Manner
Ledger
Accounting Cycle
Trial
Balance
Record of all the Ledger account closing Balances,
Trial balance is prepared at the end of period.
Trial
Balance
Record of all the Ledger account closing Balances,
Trial balance is prepared at the end of period.
Every Debit has credit and Vice Versa
Accounting Cycle
Adjustment
Entries
Accounting Cycle
Balance
Sheet
Accounting Cycle
Balance
Sheet
Accounting Cycle
Balance
Transaction
Sheet
Trading and
Journal
Profit &
Entry
Loss
Trial
Ledger
Balance
BALANCE SHEET
BALANCE SHEET
• It is a statement of affairs. It is not an account, because there
is no Cr/Dr side.
• In balance sheet there are 2 sides, Liability and Asset. Left
hand side shows the Liability and right hand side shows the
Asset.
• The Balance sheet is a last step of our account. After closing
the Balance Sheet we get the detail information related to the
company capital, company loans, current liabilities, fixed
assets, investment, current asset etc. Balance sheet must be
tally in both the sides i.e. Asset Side and Liability Side.
BALANCE SHEET
• On the basis of Balance sheet, company manager take the
proper decision about their company.
• We can open new branches or new plant of our company on
the basis of Balance Sheet.
• On the basis of Balance Sheet Company declare dividend to
Shareholder and interest to Debenture holder.
• Every company’s Balance Sheet listed in stock exchange
STOCK ITEM ENTRIES IN TALLY PRIME
LET’S LEARN HOW TO MAINTAIN STOCK IN TALLY?
आईये सिखते है , टै ली प्राइम में स्टॉक कैिे मेन्टे न करे ?
GOODS
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
GOODS 1 TB HDD
STOCK ITEM NAME
CATEGORY
GROUP
2 TB HDD
QUANTITY
UNIT
RATE
GODOWN
500 GB HDD
GOODS
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
GOODS
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
HARDDISK
GOODS
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
GOODS
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
NOS/KGS/LTR. /MTR.
GOODS
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
PURCHASE COST ?
GOODS
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
STOCK
STOCK ITEM ENTRIES IN
TALLY PRIME
COST CENTRES
Tally gives us the cost centre break-up of each transactions
Tally आपको हर एक कॉस्ट सेण्टर ब्रेकअप याने ( एक्सपें सेस का पाटीशन ) की
एंट्री हर एक ट्रांसक्शन में करने के लिए ऑप्शन दे ता है |
PURCHASED STATIONERY OF RS.1000/- BY CASH
DR : STATIONERY EXPENSES A/C
CR : CASH A/C –( CASH IN HAND)
STATIONERY ITEMS
COST CENTRES
STATIONERY ITEMS
COST CATEGORY
