Mo.

8103658317 Tally

TALLY( An Accounting Software)

Tally Software
Tally Software O;kolkf;d accounting dh leLr vko';drkvksa dh iwfrZ djrk gSA bl software
dks Hkkjr ds dukZVd izns'k dh cSaxyksj esa fLFkr ,d company MS petronics pvt. Limited us fodflr fd;k FkkA Tally
dk lcls igyk laLdj.k 4.0 vk;k FkkA ;g laLdj.k Dos ds okrkoj.k esa fd;k tkrk FkkA bldh dfe;ksa dks nwj djrs gq,
bldk mUue laLdj.k Tally 4.5 cktkj esa izLrqr fd;k x;kA ;g Hkh dos ij vk/kkfjr Fkk ;g laLdj.k dsoy accounting ds
fy, mi;ksxh FkkA ijUrq bl laLdj.k esa accounting dh printing ls lacaf/kr lqfo/kkvksa dks lq/kkjk x;kA
blds ckn petronics pvt. Limited us tally dk u;k laLdj.k 5-0 cktkj esa mrkjkA ;g laLdj.k
windows ds vk/kkj ij dk;Z djrk FkkA bl laLdj.k esa accounting ds lkFk&lkFk inventory dks Hkh lfEefyr fd;k x;kA
bl laLdj.k dks vkSj vf/kd le`) rFkk 'kfDr'kkyh djds tally 5.4 ds :Ik esa izLrqr fd;k x;kA
Tally ds iz;ksxdrkZvksa dh c<+rh gqbZ vko';drkvksa dks /;ku esa j[kdj 2001 esa bldk u;k laLdj.k
cktkj esa 6-3 izLrqr fd;k x;kA
Hkkjr esa April 2005 ls taxation ds u;s structure ds ykxw gksus ds dkj.k Tally 7.2 dks cktkj esa
mrkjk x;kA Tally ds bl laLdj.k esa fn, x, ,dhd`r features (integrated features) us taxation dh ubZ i)fr ls
mRiUu gksus okyh vla[; leL;kvksa dks gy djuk vR;ar ljy cuk fn;k gS] lkFk gh single user vkSj multiuser ds fy,
ykblsfUlax dh izfØ;k dks Hkh vR;ar ljy dj fn;k gSA
Tally ies 7.2 dks tally solution pvt ltd. us slogan fn;k &
"value added tally for value added tax"

VAT VAT dk rkRi;Z gS & Value Added Tax. VAT iwjs ns'k esa lkekU; tax njksa dks ?kksf"kr djrk gSA ;g tax izfØ;k
dks ljy cukrk gSA Taxation dks de djds dherks dks fu;af=r djus esa lgk;rk iznku djrk gS vkSj laiw.kZ tax O;; dks de
djrk gS rFkk uxnh izokg (cash flow) dks c<+krk gS ;g gekjs O;kikj dh ikjnf'kZrk esa Hkh o`f) djrk gSA ;gkW ij ikjnf'kZrk
ls rkRi;Z gS iwjs fo'okl ds lkFk leLr nLrkostksa dk miyC/k gksuk] ftlesa dqN Hkh fNik u gksA ge lHkh vius leLr dk;ksZ esa
ikjnf kZrk dks ilUn djsxsaA VSDls ku esa O;kikj dh ikjnf Zkrk ljdkj Hkh pkgrh gS vkSj miHkksäk Hkh ;g tkuuk pkgrk gS
fd mlls fy;k x;k VSDl D;k mfpr gS vkSj D;k fy;k x;k VSDl okLRko esa ljdkj ds [kkrsa eas tk jgk gS \
orZeku esa çpfyr lsYl VSDl ç.kkyh esa O;kikjh }kjk fy, x, VSDl rFkk lkeku ij fdruk VSDl fn;k
tkuk gS] dh ikjnf kZrk ykuk lEHko ugha gSA bl VSDl ç.kkyh esa ysu&nsu dk fglkc&fdrkc Vsªl (Trace) ugha fd;k tk
ldrk] D;ksafd tgka ls O;kikjh us lkeku [kjhnk gS] og çklafxd ugha gSA dsoy O;kikjh dh fcØh dk fglkc egRoiw.kZ gS D;ksafd
mlus viuk iwjk VSDl blh vk/kkj ij ljdkj dks fn;k gksrk gS] tksfd fcuk fcy ds ysu&nsu dks c<+kok nsrh gSA lkFk gh
ljdkj dks ;g lkspus ds fy, ckf/kr djrh gS fd O;kikjh /kks[kk ns jgk gS vkSj ljdkj dks O;kikjh dks idM+usa vkSj ml ij
vf/kd VSDl vkSj vFkZn.M yxkus dks çsfjr djrh gSA

lsYl VSDl Nqih gqbZ dher D;ksa dgykrh gS\

lsYl VSDl ç.kkyh esa] lsYl VSDl lkeku dh iwjh dher ij yxrk gS] fuekZ.k dh çR;sd voLFkk ij dPps
eky ls ysdj rS;kj eky rdA bldk rkRi;Z ;g gS fd lsYl VSDl ewy dher$dher esa o`f?n@çksfQV ekftZu$igys fn, x,
lsYl VSDl ij yxrk gSA ,d miHkksäk ds :i esa vkidks ;g irk ugha pyrk fd vki fdruk lsYl VSDl ns jgs gSa] fcy ij
fy;k x;k VSDl] og ,ekm.V ugha gksrk tks fd ljdkj ds [krs esa tkuk gSA ljdkj blls Hkh vf/kd ysrh gSAA dSls \
vkb,] ge ,d isafly dk mnkgj.k ysrs gSA fuekZ.k ds fy, tkus okys çR;sd dPps eky ij VSDl fn;k
tk,xkA fn;k x;k VSDl ljdkj ds ikl tkrk gS vkSj fuekZrk VSDl dks mRikn dh dher esa tksM+ nsrk gSA blds ckn og blds
fuekZ.k ds fy, etnwjh] vU; O;; rFkk viuk equkQk vkfn tksM+dj blds ewY; dk fu/kkZj.kdjrk gSA vc bl iwjs ewY; ij VSD l
yxk;k tkrk gS vkSj rc fu/kkZfjr gksrk gS] bldk vf/kdre [kqnjk ewY; (MRP-Maximum Retail Price) I ge ,d
miHkksäk ds :i esa VSDl dk Hkqxrku djrs gSA ljdkj bl ij de&ls&de nks ckj VSDl ysrh gS&igyh ckj fuekZrk }kjk [kjhns
x, dPps eky ij Hkh VSDl nsuk iM+rk gS] pØo`f/n C;kt dh HkkafrA blds çHkko ls lkeku dh dherksa esa o`f/n gksrh gS vkSj
vfUre miHkksäk dks gh bldk Hkqxrku djuk iM+rk gSA
fuEukafdr rkfydk esa vkius #- 12-00 fcy ij VSDl ds :i esa fn,] ijUrq ljdkj us #- 22-00 çkIr fd,A
;g vkidks ekywe ugha gksrk] ijUrq okLRko esa vkius gha iwjs 22-00 #i;s ljdkj dks fn, gSA

foØsrk Øsrk foØ; ewY; VSDl nj VSDl ewY; dqy

A B 100 10% 10-*00 110-00
dPps eky dk foØsrk fuekZrk
B fuekZrk miHkksäk 120 10% 12-00 132-00
#-10 dk ykHk pkgrk gS
ljdkj }kjk fy;k x;k VSDl 22-00

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 Mo. 8103658317 Tally
VAT ikjn'khZ D;ksa dgykrk gS &

oSls rks VAT iz.kkyh esa izR;sd Lrj ij tax yxrk gS fuekZrk ls ysdj miHkksDrk rdA ijUrq ;g dsoy
oLrq dh ewy dher $ dher esa o`f)@ profit margin ij gh yxrk gS izR;sd Lrj ij fy, x, VAT ds rRoksa ij ughaA bl
izdkj VAT lkeku dh dher de j[kus esa lgk;rk djrk gS vkSj VAT system dh iw.kZ ikjnf'kZrk lqfuf'pr djrh gS fd
fdl ysu nsu es lkeku ds fy, fdruk VAT fn;k x;k gSA
VAT ljdkj vkSj miHkksDrk nksuks dh leL;kvksa dks Hkh gy djrk gS] izR;sd O;kikjh dks [kjhn ij fn,
x, tax dks viuh fcØh ij tek fd, x, tax esa ls ?kVk dj dsoy 'ks"k tax gh ljdkj dks tek dj ldrk gSA bldk rkRi;Z
;g gS fd mls viuh [kjhnh vkSj fcØh nksuksa dks Bhd izdkj ls O;ofLFkr djds mldk ys[kk tks[kk j[kuk gksxkA ljdkj ds
fy, Hkh vc O;kikjh }kjk fd, x, C;wjks ij Hkjkslk djuk ljy gksxk D;ksfd vko';drk iM+us ij os C;kSjs esa nh xbZ lwpukvksa
dks tkap ldrs gSA
fuEukafdr rkfydk esa vki ns[k ldrs gS fd ljdkj us dsoy #- 13-75 gh VSDl ds :i esa çkIr fd, gS]
ftldk C;kSjk vkidks fuekZrk }kjk fn, x, fcy ij çkIr gksrk gSA

foØsrk Øsrk foØ; ewY; VSDl nj buokbl ewY; VSDl ØsfMV ljdkj }kjk çkIr
¼VSDl ds fcuk½ ¼VSDl lfgr½ 'kq/n VSDl
A B 100 12-5 112-50 0 12-50
dPps eky dk foØsrk fuekZrk
B fuekZrk miHkksäk 110 125 123-75 12-50 1-25
#-10 dk ykHk pkgrk gS
ljdkj }kjk fy;k x;k VSDl 13-75

bl çfØ;k esa lkeku dk foØ; ewY; de gks x;k] ijUrq fuekZrk dk ykHk igys dh gh Hkkafr gSA fuekZrk B
}kjk dPps eky ds foØsrk A dks fn;k x;k VSDl de gks x;k vkSj fuekZrk B ljdkj dks dsoy 1-25 gh nsxk] D;ksafd dPps
eky dk foØsrk A ljdkj dks igys gh 12-50 ns pqdk gSA miHkksäk ds fy,] buokbl ij fn;k x;k VSDl] og iwjk Amount
gS] tks ljdkj dks VSDl ds :i esa çkIr gks jgk gSA

Assets (lEifRr;ka) :- O;olk; dh izR;sd oLrq ftu ij O;kikjh dk LokfeRo gksrk gS lEifRr;ka dgykrh gSA blesa og /ku Hkh
lfEefyr gS tks vU; O;fDr;ksa ls O;olk; dks ysuk gS nwljs 'kCnksa esa ,slh izR;sd oLrq ftlls Hkfo"; esa O;olk; dks uxn ;k
dksbZ ykHk izkIr gksuk gS lEifRr dgykrh gSA tSls & cash, stock, machinery, building, furniture, land, bills,
receivable, debtors etc.
Assets dks eq[; :Ik ls nks Hkkxks esa ckaVk x;k gS %&
1) Fixed assets bu lEifRr;ksa dks eky mRiknu djus vFkok vU; lsokvksa dks iznku djus ds fy, yach vof/k ds fy,
[kjhnk tkrk gS u fd iqu% foØ; ds fy,A buds izeq[k mnkgj.k gS & Land, Machinery etc.
2) Current assets og lEifRr;ka tks iqu% foØ; ds fy, vFkok ,d o"kZ ds vanj jksdM+ esa ifjofrZr djus ds fy,
j[kh tkrh gS vr% ,sls assets dks short lived or acvtive assets ¼y?kq thoh ;k lfØ;½ Hkh dgrs gSA e.g.-Debtor, Bills
receivable etc.

Liability :- og jkf k tks O;olk; ds vU; i{kks dks ¼Lokeh dks NksM+dj½ nsuh gS liability ¼nkf;Ro½ dgykrh gSA
Liability eq[;r% nks izdkj dh gksrh gS &
1) Long term or fixed liability ¼nh?kZ dkyhu ;k LFkk;h nkf;Ro½ & ,slh liability ftudk Hkqxrku ,d yach vof/k ds
ckn fd;k tkuk gS long term liability dgykrh gSA
2) Current liability ¼pkyw nkf;Ro½ & ,slh liability ftudk Hkqxrku fudV Hkfo"; esa gh djuk gS current liability
dgykrs gSA e.g.- bank overdraft, bill payable, creditor out standing, expenses ¼u pqdk, x, O;;½, short term
loans etc.
Account ([kkrk) :- ,d account fdlh O;fDr fo'ks"k vFkok fdlh fo'ks"k firm ls lacaf/kr lHkh ysu nsu dk ys[kk gSA
Accounting (ys[kkadu) esa izR;sd O;fDr laifRr] nkf;Ro] O;; vFkok vk; dk vyx&vyx ys[kk j[krs gSA ftl LFkku ij ,slk
ys[kk (accounting) fy[kk tkrk gS mls account ([kkrk) dgrs gSaA
Account

Personal a/c Impersonal a/c

Real a/c Nominal a/c

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 Mo. 8103658317 Tally
Classification of Account :- Account eq[;r% nks izdkj ds gksrs gSaA
1) Personal Account
2) Impersonal Account

1) Personal account :- os [kkrs tks fdlh O;fDr] QeZ] daiuh ;k laLFkk ds uke ls [kksys tkrs gSA Personal a/c dgykrs
gSSA e.g.- Bank a/c, Orbit Computer a/c, Ram a/c etc.
Personal a/c ds fu;e %&
(i) ftl O;fDr dks iSlk feyrk gS mls debit side esa j[kk tkrk gS mlds amount dks debit amount esa fy[kk tkrk gSA
(ii) tks O;fDr iSlk nsrk gS mls credit side esa j[kk tkrk gS mlds amount dks credit amount esa fy[kk tkrk gSA
Note
(i) Cash vkSj O;fDr ds uke ds lkFk a/c 'kCn ugha fy[kk tkrk gSA
(ii) Dr ges kk Cr ls igys fy[kk tkrk gSA
Debit the receiver and credit the giver
e.g.:-
(i) jkts k us 2000 :i, 'kadj dks fn;kA
(ii) 500 :Ik;s cSad esa tek fd;kA
(iii) jkt us 4000 fnus k o 2000 :Ik, jfo dks fn;kA
(iv) 2000 dey ls feykA
(v) 800 cSad esa tek fd;kA
(vi) 500 jksfgr us usgk dks fn;kA
(vii) 4000 cSad ls feykA
(viii) gfj dks 1000 fn;kA
(ix) eksgu ls 500 izkIr fd;kA
(x) lqjs k us 7000 o veu us 1000 :Ik, fn;kA

Date Particular Debit amount Credit amount

01-04-08 Dr Shankar 2000
Cr Rajesh 2000
02-04-08 Dr Bank a/c 500
Cr Cash 500
03-04-06 Dr Dinesh 4000
Dr Ravi 3000
Cr Raj 7000
04-04-08 Dr Cash 2000
Cr Kamal 2000
05-04-08 Dr Bank a/c 800
Cr Cash 800
06-04-08 Dr Neha 500
Cr Rohit 500
07-04-08 Dr Cash 4000
Cr Bank a/c 4000
08-04-08 Dr Hari 1000
Cr Cash 1000
09-04-08 Dr Cash 500
Cr Mohan 500
10-04-08 Dr Cash 8000
Cr Suresh 7000

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 Mo. 8103658317 Tally
Cr Aman 1000
2) Impersonal Account :- bls nks Hkkxks esa ckaVk x;k gS &
(a) Real Account
(b) Nominal Account
(A) Real Account :- os lHkh oLrq,a ftudk ewY; eqnzk ds :i esa ekik tk ldrk gS vkSj tks O;olk; dh laifRr;ka gS muds
account dks real a/c dgk tkrk gSA ¼;g oLrq ds Ø; foØ; ls lacaf/kr gksrk gS½
e.g. Machinary a/c, furniture a/c, goodwill a/c, purchase a/c, sales a/c, purchase return a/c, sales
return a/c etc.
(i) Purchase account tc fdlh oLrq dks Ø; fd;k tkrk gS rks mls purchase a/c ds vanj debit side esa j[kk tkrk
gSA blds amount dks debit amount esa fy[kk tkrk gSA "Debit what come in"
(ii) Sales account tc fdlh oLrq dks foØ; fd;k tkrk gS rks mls sales a/c ds varxZr credit side esa j[kk tkrk gS
ftlds amount dks credit amount esa fy[kk tkrk gSA "Credit what goes out"
(iii) Purchase return a/c Ø; fd, x, eky dks ;fn okil dj fn;k tk, rks mls purchase return or Return out
ward dgrs gSA bls ges'kk credit side esa fy[kk tkrk gS vkSj amount dks credit amount esa fy[kk tkrk gSA
(iv) Sales return a/c - ;fn foØ; fd;k x;k eky okil vk tk, rks bls sales return ;k return in ward dgrs gSA bls
ges'kk debit side esa fy[kk tkrk gS rFkk amount dks debit amount esa fy[kk tkrk gSA
Real a/c ds fu;e %&
1) [kjhnus ds fy, purchase a/c fy[kk tkrk gS purchase a/c ges'kk debit side esa fy[kk tkrk gS
2) cspus ds fy, sales a/c fy[kk tkrk gS sales a/c ges'kk credit side esa fy[kk tkrk gS
3) uxn [kjhnh ij Credit Side esa Cash vkSj m/kkjh [kjhnh ij O;fDr dk uke fy[kk tkrk gSA
4) uxn fcØh ij Debit Side esa Cash vkSj m/kkjh fcØh ij O;fDr dk uke fy[kk tkrk gSA
tSls &
(i) 100 :- dk eky uxn cspk & uxn (cash)
(ii) 100 :- dk eky vfuy dks uxn cspk & uxn (cash)
(iii) 100 :- dk eky vfuy dks cspk & m/kkj ¼vfuy½
e.g.:-
(i) 3000 dk lkeku cspkA
(ii) 2500 dk lkeku [kjhnkA
(iii) 800 dk lkeku 'kadj ls [kjhnkA
(iv) 1550 dk lkeku dey dks cspkA
Date Particular Debit amount Credit amount
15-04-08 Dr Cash 3000
Cr Sales a/c 3000
16-04-08 Dr Purchase a/c 2500
Cr Cash 2500
18-04-08 Dr Purchase a/c 800
Cr Shankar 800
19-04-08 Dr Kamal 1550
Cr Sales a/c 1550

e.g. of Purchase return & Sales return

(i) 550 dk lkeku dey us okil dj fn;kA
(ii) 300 dk lkeku 'kadj dks okil dj fn;kA
Date Particular Debit amount Credit amount
25-06-08 Dr Sales return a/c 3000
Cr Kamal 3000
27-06-08 Dr Shankar 6500

ORBIT COMPUTER COLLEGE

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 Mo. 8103658317 Tally
Cr Purchase returna/c 6500

(B) Nominal account ¼vokLrfod [kkrs½ %& O;olk; esa ykHk vkSj gkfu ls lacaf/kr lHkh account dks Nominal
account dgrs gSA
Nominal a/c ds fu;e %&
(i) ftl a/c ls ykHk gksrk gS mls credit side esa fy[kk tkrk gSA blds amount dks credit amount esa fy[kk tkrk gSA
(ii) ftl a/c ls gkfu gksrh gS mls debit side esa fy[kk tkrk gSA blds amount dks debit amount esa fy[kk tkrk gSA
ykHk ls lEcfU/kr a/c gkfu ls lEcfU/kr a/c
Salary received a/c Salary a/c
Interest received a/c Interest paid a/c
Rent received a/c Rent a/c
Discount received a/c Discount paid a/c
Commission received a/c Stationary a/c
Commision paid a/c
Carriage in ward a/c
Carriage out ward a/c
Wages
e.g.:-
(i) 500 :- nqdku dk fdjk;k fn;kA
(ii) 10000 :- dk lkeku 10% discount nsdj cspkA
(iii) 700 :- dk lkeku [kjhnk] 5% discount feykA
(iv) 2000 dk lkeku 5% discount ij [kjhnkA
(v) 160 nqdku dk fdjk;k fn;kA
(vi) 7000 dk lkeku 10% discount ij cspkA
(vii) 600 salary paid fd;kA
(viii) 2000 rent feykA

Date Particular Debit amount Credit amount

01-05-08 Dr Rent a/c 500
Cr Cash 500
02-05-08 Dr Cash 9000
Dr Discount paid a/c 1000
Cr Sales a/c 10000
03-05-08 Dr Purchase a/c 700
Cr Cash 665
Cr Discount rec. a/c 35
04-05-08 Dr Purchase a/c 2000
Cr Cash 1900
Cr Discount rec. a/c 100
05-05-08 Dr Shop rent a/c 160
Cr Cash 160
06-05-08 Dr Cash 6300
Dr Discount paid a/c 700
Cr Sales a/c 7000
07-05-08 Dr Salary a/c 600
Cr Cash 600
08-05-08 Dr Cash 2000

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 Mo. 8103658317 Tally

Cr Rent received a/c 2000

Capital Account :-
Tkks /ku O;olk; ds Lokeh us O;olk; esa yxk j[kk gS mls capital amount dgrs gS vFkkZr~ O;kikj ds 'kq:vkr esa yxkbZ xbZ
jkf'k ;k iwath capital a/c ds vanj gh j[kh tkrh gSA ;g account ges'kk credit side esa fy[kk tkrk gSA
e.g.:-
(i) 10000 ls O;kikj izkjaHk fd;kA
(ii) 75000 ls O;kikj izkjaHk fd;k ftlesa 50000 dk lkeku] 10000 dk QuhZpj ckdh iSlk cSad esa j[kkA
(iii) 2000 cash, 10000 dh e'khujh] 20000 ds lkeku ls O;kikj izkjaHk fd;kA
(iv) j?kqukFk us 80000 uxn] 40000 dk eky rFkk 20000 dk QuhZpj cukdj O;kikj izkjaHk fd;kA

Date Particular Debit amount Credit amount

1. Dr Cash 10000
Cr Capital a/c 10000
2. Dr goods a/c 50000
Dr furniture a/c 10000

Dr Bank a/c 15000

Cr Capital a/c 75000

3. Dr Cash 2000
Dr Machinery a/c 10000

Dr goods a/c 50000

Cr Capital a/c 62000

4. Dr Cash 80000
Dr Purchase a/c 40000

Dr Furniture a/c 20000

Cr Capital a/c 140000

Discount :-
Discount nks izdkj ds gksrs gS &
(i) Trade discount (O;kikfjd NwV)
(ii) Cash discount (uxn NwV)

1) Trade discount tc foØsrk vius xzkgdks dks list price ij fu/kkZfjr fuf'pr discount iznku djrk gS vFkkZr~ tc
Product cukus okyh daiuh }kjk selling price esa discount fn;k tkrk gS mls trade discount dgrs gSA
Note Trade discount dks Journal entry esa ugha fy[kk tkrk gSA
2) Cash discount 'kh?kz Hkqxrku djus ds fy, tc O;kijh }kjk dqy jde esa dqN NwV nh tkrh gS rks mls cash
discount dgrs gSA
Note Cash discount dks Journal entry esa fy[kk tkrk gSA tc discount paid fd;k tkrk gS rc bldks debit side esa
j[kk tkrk gS tc discount received fd;k tkrk gS rc blesa credit side esa j[kk tkrk gSA
e.g.:-
(i) 10000 dk lkeku 20% trade discount ij cspkA
(ii) 7000 dk lkeku 10% discount ij [kjhnkA
(iii) 10000 dk lkeku 10% trade discount ij [kjhnkA
Date Particular Debit amount Credit amount
1. Dr Cash 8000
Cr Sales a/c 8000
2. Dr Purchase a/c 7000
Cr Cash 6300
Cr Discount rec. a/c 700

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Near Rest House, Bhatgaon Page 6 of 25
 Mo. 8103658317 Tally
3. Dr Purchase a/c 9000
Cr Cash 9000
fuEufyf[kr ysu nsu dh Journal entry djsa &
June, 2009
1 50000 ls O;kikj izkjaHk fd;kA
2 20000 dk uxn eky cspkA
3 12000 dk eky lqHkk"k ls [kjhnkA
5 6000 dk QuhZpj [kjhnkA
7 13000 dk eky Ckspk
9 15000 dk lkeku egs'k dks cspkA
10 8000 lqHkk"k dks fn;kA
12 10000 egs'k ls izkIr gq,A
16 7500 dk lkeku [kjhnkA
17 5000 dk lkeku jfo ls [kjhnkA
18 lqjs'k dks uxn lkeku 12600 dk cspkA
19 lqjs'k dks 7000 dk lkeku cspkA
20 8000 e'khujh uxn [kjhnkA
24 vkWfQl ls 2500 uxn fudkykA
27 fdjk;k 400 fn;kA
29 450 etnwjh nhA
30 xksiky dks 1200 osru fn;kA
30 200 deh'ku feykA
Date Particular Debit amount Credit amount
June 2009
1 Dr Cash 50000
Cr Capital a/c 50000
2 Dr Cash 20000
Cr Sales a/c 20000
3 Dr Purchase a/c 12000
Cr Subhash 12000
5 Dr Furniture a/c 6000
Cr Cash 6000
7 Dr Cash 13000
Cr Sales a/c 13000
9 Dr Mahesh 15000
Cr Sales a/c 15000
10 Dr Subhash 8000
Cr Cash 8000
12 Dr Cash 10000
Cr Mahesh 10000
16 Dr Purchase a/c 7500
Cr Cash 7500
17 Dr Purchase a/c 5000

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 Mo. 8103658317 Tally

Cr Ravi 5000
18 Dr Cash 12600
Cr Sales a/c 12600
19 Dr Suresh 7000
Cr Sales a/c 7000
20 Dr Machinery a/c 8000
Cr Cash 8000
24 Dr Drawing a/c 2500
Cr Cash 2500
27 Dr Rent a/c 400
Cr Cash 400
29 Dr Wages a/c 450
Cr Cash 450
30 Dr Salary a/c 1200
Cr Cash 1200
30 Dr Cash 200
Cr Commission Rec. a/c 200

Ledger ([kkrkcgh) :-
;g book fy[kus dk vkf[kjh rjhdk gS blesa ge lHkh izdkj dh Journal entry dks foLrkj ls vyx&vyx ledger esa j[krs
gSA izR;sd ysu nsu dh Journal entry djds gh ledger entry dh tkrh gSA bldh lgk;rk ls ysu nsu dk okLrfod Lrj
izkIr dj ldrs gSA
e.g.:-
1 ekpZ & uxn O;kikj izkjaHk fd;k 20000 :-
2 ekpZ & lkeku [kjhnk 5000 :-
5 ekpZ & lkeku cspk 4000 :-
10 ekpZ & jfo ls m/kkjh eky [kjhnk 10000 :-
13 ekpZ & jfo dks iSls fn, 7000 :-
15 ekpZ & lkeku cspk 8000 :-
18 ekpZ & QuhZpj [kjhnk 6000 :-
20 ekpZ & etnwjh nh 380 :-
24 ekpZ & fdjk;k fn;k 400 :-
26 ekpZ & deh'ku izkIr fd;k 600 :-
28 ekpZ & iSls fudkys Lo;a ds [kpZ ds fy, 1000 :-
31 ekpZ & osru fn;k 900 :-

Date Particular Debit amount Credit amount

01-03-08 Dr Cash 20000
Cr Capital a/c 20000
02-03-08 Dr Purchase a/c 5000

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 Mo. 8103658317 Tally

Cr Cash 5000
05-03-08 Dr Cash 4000
Cr Sales a/c 4000
10-03-08 Dr Purchase a/c 10000
Cr Ravi 10000
13-03-08 Dr Ravi 7000
Cr Cash 7000
15-03-08 Dr Cash 8000
Cr Sales a/c 8000
18-03-08 Dr Furniture a/c 6000
Cr Cash 6000
20-03-08 Dr Wages a/c 380
Cr Cash 380
24-03-08 Dr Rent a/c 400
Cr Cash 400
26-03-08 Dr Cash 600
Cr Commission rec. a/c 600
28-03-08 Dr Withdraw for personal use a/c 1000

Cr Cash 1000
31-03-08 Dr Salary a/c 900
Cr Cash 900

ledger entry:-

Date Particular Debit Amount Credit Amount

01-03-08 Capital a/c 20000

02-03-08 Purchase a/c 5000

05-03-08 Sales a/c 4000

10-03-08 Purchase a/c 10000

13-03-08 Ravi 7000
15-03-08 Sales a/c 8000

18-03-08 Furniture a/c 6000

20-03-08 Wages a/c 380
24-03-08 Rent 400
26-03-08 Commision a/c 600

28-03-08 Drawing a/c 1000

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 Mo. 8103658317 Tally

31-03-08 Salary a/c 900

What is Account Master ?

Tally es account master dks company ds fy, accounts ds chart ds :i esa tkuk tkrk gSA blesa iwoZ ifjHkkf"kr
accounts groups rFkk vouchers miyC/k gksrs gS gesa viuh company dh vko';drkuqlkj budks cukuk vkSj ifjHkkf"kr
djuk gksrk gSA Tally esa fdlh company dh financial accounting ls lacaf/kr fuEufyf[kr masters vko';d gksrs gS&
(i) Ledger groups
(ii) Ledger accounts
(iii) Cost categories
(iv) Cost centre
(v) Budgets
(vi) Account voucher type
(vii) Currency

*Single account mode/Multiple account mode single account mode dk rkRi;Z gS fd ,d ekLVj esa ,d
le; esa ,d gh account ij dk;Z djukA bl fLFkfr esa ,d account master ds fy, ,d gh account miyC/k gksrk gSA
Multiple account mode dk rkRi;Z gS fd ,d master esa ,d ls vf/kd account ij dk;Z djukA
bl fLFkfr esa ,d account master ds fy, ,d ls vf/kd accounts miyC/k gkrs gSA
*Ledger groups Ledger groups dk rkRi;Z gS account hands dk oxhZdj.kA ;g vko';d gksrk gS fd ge izR;sd
laser accounts ds fy, group vFkok subgroup dk fuekZ.k djsaA
dqN Ledger group o Subgroup fuEu gSa%&

i) Capital account - ;g ,d primary group gS bl group ds varxZr company dh iwath rFkk company ds vkjf{kr
funds vkrs gS bl group esa 'ks;j iwath account, lk>snkjh iwath accounts, Lokeh iwath account vkfn ledger account
[kksys tk ldrs gSA

ii) Reserves and surplus (Retained earnings) - ;g ,d secondary group gS tks fd capital account (primary
group) ds varxZr vkrk gSA bl group ds varxZr vkjf{kr iwath a/c, lkekU; vkjf{kr ledger, Msizhf k,lu vkfn [kksys tk
ldrs gSA
iii) Current assets - ;g ,d primary group gSA blds varxZr leLr py lEifRr;ksa rFkk rjy lEifRr;ksa ls lacaf/kr
acconts vkrs gSA bl group esa blds vU; 6 subgroups Bank a/c, cash-in-hand, deposits (assets), loans and
advance, stock in hand rFkk sundry debtors ds varxZr lh/ks&lh/ks vkus okyh laifRr;ksa ds account vkrs gSaA
a) Bank a/c bl group ds varxZr leLr cSadks] ftuls company dk ysu nsu gksuk gS] ds accounts tSls& current,
savings, short term deposit vkfn [kksys tk ldrs gSA

b) Cash-in-hand Tally esa bl group ds varxZr Lor% gh ,d account cash uke ls cuk jgrk gSA bl group ds
varxZr vU; cash a/c tSls& party cash, cash in transaction a/c [kksys tk ldrs gSA

c) Deposits bl subgroup ds varxZr fixed deposit, security deposit vFkok company }kjk vU;= tek fd, x,
/ku ls lacaf/kr accounts [kksys tk ldrs gSA

d) Loans & advance bl subgroup ds varxZr daiuh }kjk fdlh deZpkjh vFkok O;fDr dks fn, x, _.k vFkok vfxze
Hkqxrku ls lacaf/kr accounts [kksys tk ldrs gSA ;g Hkqxrku O;fDr }kjk izkIr fd;k tk ldrk gSA

e) Stock in hand bl subgroup ds varxZr raw materials, work in progress rFkk finished goods tSls&
account [kksys tk ldrs gSA
f) Sundry debtors - bl subgroup ds varxZr ,sls O;fDr] O;kikjh vFkok izfr"Bkuksa ds accounts [kksys tk ldrs gSA
ftudks daiuh m/kkj eky csprh gSA
iv) Current liabilities - ;g ,d primary group gSA daiuh ds leLr orZeku mRrjnkf;Ro vkfn ls lacaf/kr accounts
lh/ks&lh/ks bl group ds varxZr vkrs gSA bl group ds rhu subgroups duty & taxes, provisions rFkk sundry
creditors gksrs gSA
a) Duty & taxes - bl subgroup ds varxZr sale tax, excise duty rFkk trade taxes vkfn ds accounts [kksys tkrs gSSA

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 Mo. 8103658317 Tally
b) Provisions - bl subgroup ds varxZr fofHkUu accounts rFkk accounts ds fy, fd, x, izca/kks vkfn ls lacaf/kr
accounts [kksys tk ldrs gSA
c) Sundry creditor - bl subgroup ds varxZr ,sls O;fDr O;kikjh vFkok izfr"Bkuksa ds accounts [kksys tk ldrs gSA
ftuls daiuh m/kkj eky [kjhnrh gSA
v) Fixed assets - ;g ,d primary group gSA daiuh }kjk fd, x, ,sls investments ftudk dksbZ vU; vkfFkZd ykHk
ugh gksrk gS bl group ds varxZr vkrs gSaA tSls%&furnitures vkfn
vi) Investment - ;g ,d primary group gSA daiuh }kjk fd, x, leLr investment Hkys gh os fdlh vU; daiuh ds
fy, gks] ds accounts bl group ds varxZr vkrs gSA bl group ds }kjk daiuh dks fd, x, dqy fuos k (total
investment) dk Kku gks tkrk gSA

vii) Loans (liabilities) - ;g ,d primary group gSA daiuh }kjk fy, x, leLr _.k Hkys gh os nh?kZ dkyhu _.k vFkok
vYidkyhu _.k gksa] ds accounts bl group ds varxZr vkrs gSA bl group ds rhu subgroup Bank OD a/c,
Secured loans, Unsecured loans gksrs gSA

a) Bank OD a/c (Bank occ a/c) Tally gesa nks fHkUu izdkj ds Bank a/c O;ofLFkr djus dh lqfo/kk iznku djrh gSA
igyk lkekU; Bank a/c ftlesa company dk bank balance jgrk gSA rFkk nwljk Bank OD a/c ftlesa cSad ds
}kjk daiuh dks fn;s x;s loan (credit) dk ys[kk tks[kk jgrk gSA

b) Secured loans - ;g ,d secondary group gS blesa l krZ _.k ds accounts [kksys tk ldrs gSA ;fn fdlh
dkj.ko k daiuh fail gks tkrh gS rks lcls igys daiuh ds fixed assets esa ls bu _.kksa dks mrkjk tkrk gSA tSls& financial
corporation loans, Bank loans.

c) Unsecured loans bl subgroup ds varxZr mu _.kksa ds accounts [kksys tk ldrs gS] tks fd daiuh }kjk fcuk
fdlh izfrHkwfr (security) ds fy, tkrs gSA bl subgroup esa daiuh ds director, partner vFkok fdlh vU; O;fDr] ftuls
daiuh us fcuk 'krZ _.k fy;k gks os accounts [kksys tk ldrs gSA
viii) Suspense Account - ;g ,d Primary Group gSA lS)kafrd :Ik ls dgk tk, rks bl group dk dksbZ vfLrRo ugh
gksrk gS ;|fi vk/kqfud accounting esa suspense ledger dk iz;ksx fd;k tkrk gSA ,slh /kujkf k dk ys[kk tks[kk j[kus ds
fy, bldk iz;ksx fd;k tkrk gS tks fd fdlh dks nh xbZ gks vFkok fdlh ls yh xbZ gks vkSj vHkh bl ysu nsu dh izd`fr dk
Kku ugh gSA mnkgj.k ds fy, daiuh us fdlh party o O;fDr dks Hkqxrku fd;k] ijUrq ftls Hkqxrku fd;k x;k mldk uke
dkmaVj Qkby ij fy[kuk Hkwy x, vFkok fdlh ikVhZ ls Hkqxrku izkIr gqvk ijUrq ml ikVhZ dk uke vLi"V fy[kk gqvk gSA ,sls
fd, x, vFkok izkIr Hkqxrkuksa dks fQygky suspense a/c esa Mky fn;k tkrk gS vkSj tc bu parties vFkok O;fDr;ksa dk
uke Kkr gks tkrk gS rks budk lek;kstu muds accounts esa djk fn;k tkrk gSA
Note suspense account balance sheet ls lacaf/kr gksrk gSA
ix) Miscellanies Expenses (assets) - ;g ,d primary group gSA ;g group vf/kdka kr% dkuwuh vko ;drkvksa ds
izdjhdj.k ds fy, iz;ksx fd;k tkrk gS tSls & Indian company act ds schedule. bl group esa incorporation rFkk
properative [kpksZ ds accounts [kksys tk ldrs gSaA Companies vius izR;sd accounts dk ifjes; Hkkx (permissible
portion) lekIr dj nsrh gSA ,d balance gh 'ks"k cprk gS tks fd profit & loss ds accounts es ls lekIr ugh gksrk gSA
bl group ds varxZr cus accounts ds balance dks Tally profit & loss account esa fdlh loss ds :Ik esa ugh fn[kkrh
gSA
x) Branch/Divisions - ;g group gesa viuh daiuh dh lHkh 'kk[kkvksa] divisions, affilated companies vkfn lgk;d
companies dk Hkh accounts j[kus dh lqfo/kk iznku djrk gSA bldk iz;ksx ge viuh lqfo/kk ds fy, dj ldrs gSA Tally
;gkW ij Hkh bu lgk;d companies }kjk dh tkus okyh sale rFkk purchase ds accounts j[kus dh vuqefr iznku djrh
gSA lgk;d daiuh ds accounts j[kus ds fy, gesa daiuh i`Fkd :Ik ls cukuh gksxh] D;ksafd Tally gesa vusd companies ds
accounts ,d group company ds varxZr O;ofLFkr djus dh vuqefr iznku djrh gSA
* Revenue primary groups :- ,sls groups ftudh izo`fRr /ku ds ysu&nsu ls lacaf/kr gksrh gS fuEufyf[kr gS &
i) Sales accounts bl group esa fofHkUu izdkj dh fcØh ds accounts [kksys tk ldrs gSA fofHkUu sales accounts dk
i`Fkdhdj.k] tax ds izdkj vFkok tax ds Lrj ds vk/kkj ij fd;k tk ldrk gSA
ii) Purchase accounts - bl group esa fofHkUu izdkj dh [kjhn ds accounts [kksys tk ldrs gSA fofHkUu purchase
account dk i`Fkdhdj.k] [kjhn ds izdkj vFkok [kjhn ds Lrj ds vk/kkj ij fd;k tk ldrk gSA
iii)Direct Income (income direct) - bl group esa ,slh vk; tks gekjs eq[; O;olk; ls izkIr gksrh gS vFkok blls
lacaf/kr rks gS] ijarq bless eky dh fcØh lfEefyr ugh gS] ds accounts [kksys tk ldrs gSA tks fd gekjh company ds dqy

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 Mo. 8103658317 Tally
ykHk dks izHkkfor djrh gSA
iv) Indirect Income (income indirect) bl group esa ijks{k :Ik ls gekjh company ds dqy ykHk dks izHkkfor djus
okyh vO;olkf;d vk; ds accounts [kksys tk ldrs gSA tSls & fdlh lEifRr ls izkIr gksus okys fdjk;s dh vk;] daiuh }kjk
fd, x, fdlh fuos k ij izkIr C;kt ls vk; vkfnA
v) Direct Expense (expense Direct) - bl group ds varxZr mRiknu rFkk trading ij gksus okys O;; ls lacaf/kr
accounts [kksys tk ldrs gS tks daiuh ds ykHk dks lh/ks&lh/ks izHkkfor djrs gS] tSls& mRiknu ij gksus okyk fo|qr O;;] eky
dh [kjhn ij gksus okyk <qykbZ dk O;; vkfnA
vi) Indirect Expense (expense indirect) - bl group ds varxZr daiuh ds administration ij gksus okys O;;] fcØh
ij gksus okys O;;] financial vko ;drkvksa dh iwfrZ ij gksus okys O;; rFkk vU; ,sls O;; tks fd daiuh }kjk fd, x, gS]
ijUrq ;s lh/ks&lh/ks mRiknu ls lacaf/kr ugha gS tSls & iz kklfud dk;kZy; rFkk O;oLFkkid dk;kZy; ds deZpkfj;ksa dk osru]
xkfM+;ksa dk j[kj[kko] izpkj ,oa izlkj O;; vkfnA
* Voucher fdlh Hkh daiuh ds foRrh; ysu&nsu dks O;ofLFkr djus ds fy, fofHkUu izdkj ds vouchers dk iz;ksx fd;k
tkrk gSA Tally yxHkx lHkh izdkj ds vouchers dks support iznku djrh gSA Tally esa vouchers ds 18 izdkj iwoZ
ifjHkkf"kr gSA lkekU;r% gesa vouchers ds vius izdkj fu/kkZfjr djus dh vko ;drk ugh gksrh gS] ijUrq ;fn vko ;drk
izrhr gks rks ge vius voucher izdkj Hkh ifjHkkf"kr dj ,oa fu/kkZfjr dj ldrs gSA

Different types of Vouchers

1) Contra voucher - ;g ,d accounting voucher gS ftldk iz;ksx fund dks ,d ledger a/c ls nwljs ledger a/c esa
transfer djus ds fy, fd;k tkrk gSA cSad vkfn ds vkilh ysu&nsu dh entry djrs le; bldk iz;ksx fd;k tkrk gSA

2) Credit note -bldk iz;ksx fdlh ikVhZ ls viuh eky okilh ds dkj.k mldh /kujkf k dks lek;ksftr djus ds fy, fd;k
tkrk gSA
3) Debit note bldk iz;ksx fdlh ikVhZ dks Hksts x;s eky dh okilh ds dkj.k gekjh /kujkf k dks lek;ksftr djus ds
fy, fd;k tkrk gSA
4) Delivery notes - ;g ,d inventory voucher gSA ikVhZ dks xksnke ls Hksts x, eky dh tkudkjh] ftldk Hkfo"; esa
fcy cuk;k tkuk gS] ds fy, bldk iz;ksx fd;k tkrk gSA
5) Indent - ;g ,d inventory voucher gSA ikVhZ }kjk eky dh ekax dh entry blds }kjk dh tkrh gSA
6) Journal - ;g ,d accounting voucher gSA cash rFkk cSad ds ysu &nsu ds vfrfjDr vU; leLr izdkj dh entry ds
fy, journal voucher dk iz;ksx fd;k tkrk gSA mnkgj.k ds fy, fdlh ikVhZ dks gekjs }kjk vfxze Hkqxrku fd;k x;k Fkk
ftlds cnys esa ikVhZ }kjk dh xbZ eky dh supply esa fcyksa dks journal voucher ds }kjk lek;ksftr fd;k tkrk gSA
7) Payment - ;g ,d accounting voucher gSA uxn rFkk cSd ds ek/;e ls fd, x, leLr Hkqxrkuksa ds fy, bldk
iz;ksx fd;k tkrk gSA
8) Purchase - ;g ,d accounting voucher gS gekjh company }kjk dh xbZ [kjhnnkjh ds fy, purchase voucher
dk iz;ksx fd;k tkrk gSA

9) Receipt - ;g ,d accounting voucher gS uxn vFkok cSad ds ek/;e ls izkIr leLr Hkqxrkuksa ds fy, receipt
voucher dk iz;ksx fd;k tkrk gSA

10) Reversing Journal - ;g ,d accounting voucher gS ,slh entries ftudks foRrh; o"kZ ds var esa 'kq) fd;k tkrk
gS] ds fy, reversal Journal voucher dk iz;ksx fd;k tkrk gSA
11) Sales - ;g ,d accounting voucher gS gekjh daiuh }kjk dh xbZ fcØh ds fy, bl voucher dk iz;ksx fd;k tkrk gSA

* Inventory lwpuk,a & Inventory master rFkk fofHkUu ysu&nsuksa esa eky ds HkkSfrd vknku iznku ds records dks
[kkstdj O;ofLFkr djus ls lacaf/kr lwpuk,a inventory lwpuk,a dgykrh gSA
* Inventory masters fdlh Hkh stock item ls lacaf/kr lkekU; tkudkfj;ka tSls & item dk uke] item dh stock esa
ek=k] item esa ekius dh bdkbZ vkfn dks stock master vFkok inventory masters esa O;ofLFkr djds j[kk tkrk gSA
Tally esa fdlh Hkh company ds inventory O;oLFkkiu ls lacaf/kr fuEufyf[kr inventory masters
vko ;d gksrs gSA

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 Mo. 8103658317 Tally
a) Stock groups
b) Stock categories
c) Stock items
d) Godowns
e) Budgets
f) Voucher types
g) Unit of measure

* Trial Balance lHkh ekSfnzd ysu&nsuks ;k ?kVukvksa dks fofHkUu izdkj ds [kkrksa esa oxhZd`r fd;k tkrk gSA fuf pr
le; varjkyksa ds ckn bu [kkrksa dk ,d fu/kkZfjr frfFk dks vafre vo ks"k (closing balance) fudkyk tkrk gSA blesa rhu
LraHk gksrs gS [kkrksa ds uke] ukes i{k dk vo ks"k ¼;fn [kkrs esa tek dh jkf k vf/kd gks rks½] tek i{k dk vo ks"k
* Bills & Invoice - ;g fdlh eky dh m/kkj [kjhn vkSj fcØh dk izHkko gksrk gSA m/kkj fcØh ds le; eky dk fcy
¼chtd½ rS;kj fd;k tkrk gSA bl fcy esa xzkgd dk uke csps x, eky dk fooj.k] fcØh dh jkf k] NwV ¼;fn dksbZ gS ½ vkfn
fy[ks tkrs gSA bl fcy dh ewy izfr xzkgd dks Hksth tkrh gS vkSj nwljh izfr dks fcØh ds Hkkoh lanHkZ rFkk record ds fy,
lqjf{kr j[k fy;k tkrk gSA blh izdkj m/kkj [kjhn ds le; foØsrk ls izkIr gqvk fcy bl [kjhn dk izHkko gksrk gS ftls
invoice dgrs gSA
* Cash memo - ;g uxn ysu&nsuks ds fy, iz;ksx fd;k tkrk gSA tc fdlh oLrq ;k eky dh fcØh uxn dh tkrh gS a rks
O;kikjh mlds izdj.k ds :Ik esa cash memo nsrk gS ftldh nwljh izfr lqjf{kr j[kh tkrh gSA blh izdkj tc fdlh oLrq ;k
eky dh uxn [kjhnh dh tkrh gS rks foØsrk ls cash memo izkIr fd;k tkrk gSSA
* Deposit & withdrawal slip (tek ,oa fudklh iphZ) tc dksbZ xzkgd fdlh cSad ;k firm esa uxn jkf k tek djus
tkrk gS rks mls ,d form Hkjuk iM+rk gSA bl form ds nks Hkkx gksrs gS ftuesa ls ,d Hkkx dks cSad ;k firm vius record ds
fy, j[k ysrs gS vkSj nwljs Hkkx dks gLrk{kj djds jlhn ds :Ik esa xzkgd dks ykSVk nsrs gSA ;g jlhn gh tek iphZ dgykrh
gSA blhizdkj ftl iphZ ds }kjk xzkgd cSad ;k firm ls iSlk fudkyrk gSA og fudklh iphZ dgykrk gSA ;s nksuks ifpZ;ka
ysu&nsu dk izek.k vkSj voucher Hkh gksrh gSA
Meaning of some technical words
Return out ward = Purchase return
Return in ward = Sales return
Creditor = O;kikjh
Carriage in ward = eky eaxkrs le; fn;k tkus okyk HkkM+k
Carriage out ward = eky Hkstrs le; fn;k tkus okyk HkkM+k
Rent received = fdjk;k izkIr djuk
Discount allowed = NwV nsuk
Bill payable = nwljs ds }kjk bill gesa izkIr gksuk
Debtors = xzkgd
Discount received = NwV izkIr gksuk
Expenses = [kpZ
Bills paid = bill nsuk
Wages = etnwjh] esgurkuk
Investment = fdlh dke ds fy, iSlk [kpZ djuk
Interest on Investment = Invest fd, x, iSls ls C;kt izkIr djuk
Stock = lkeku
Bills receivable = nwljs dks bill nsuk
Bad debts = fdlh iSls dk Mwc tkuk
Key
F1 = select company
F1 = shut company
F2 = date
F2 = period
F3 = company
F3 = create company

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 Mo. 8103658317 Tally
F4 = backup
F4 = restore
1) F1 - select company :- bldh help ls tally esa cuk;h xbZ company dks open djds gateway of tally esa yk;k tkrk gSA
steps - press F1

select company

enter
2) F1(alt+f1) - shut company :- bldh help ls tally es open dh xbZ company dks shut (can) fd;k tkrk gSA
steps - press f1 (alt+f1)

list of Primary Companies esa company select djsa

enter
company can gks tk,xh
3) F2 - date :- current date dks change djus ds fy, f2 dk use fd;k tkrk gSA
steps - press f2

change date window esa date change djsa

enter
4) F2 (alt+f2) :- bldh lgk;rk ls financial year ds period dks change fd;k tkrk gSA
steps - press alt+f2

change period window esa ge company dk period change djrs gSaA

5) F3 company tc ,d ls vf/kd company open gks vkSj mu [kqyh gqbZ daiuh esa ls gesa fdlh ,d esa dke djuk gks
rks f3 press djds company select djrs gSA
steps - press f3

list of companies bl list esa ls company select djsaxs

6) (atl+F3) create company :- bldh help ls dbZ company open gksrs gq, Hkh new company create dj ldrs gSA
blds vykok Hkh vU; dk;Z fd, tk ldrs gS tks fuEu gSA
steps - press alt+f3

Company info

Select company
Shut company
Create company
Create group company
Alter
Quit

(i) Select company igys ls cuh company open djus ds fy,A

steps - select company

list of companies
;gkW ij company dk uke select djsa

enter

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 Mo. 8103658317 Tally

(ii) Shut company - open company dks can djus ds fy,A

steps - Shut company

list of companies
;gkW ij company dk uke select djsa

enter
(iii) Create company igys ls open company ds jgrs gq, iqu% ubZ company create djus ds fy, bldk use fd;k
tkrk gSA
steps - Create company

Company cration ds box dks fill djsa

bl izdkj gekjh ,d vkSj company create gksxh

(iv) Create group company open dh xbZ dbZ company dks ,d group esa j[kus ds fy, bldk mi;ksx fd;k tkrk gSA
steps Create group company
;gkW ij ,d box open gksxk tgkW ij ge group dk uke nsdj bl group esa ftl & ftl company
dks j[kuk gS mudk uke members esa select djsaxsA
list of companies esa company select djus ds ckn var esa end of list option dks select djds enter
djus ds ckn save djsaxsA ¼ group company es cus fdlh nqljh company dks open djus ds fy, & F3 ½

(v) Alter fdlh cuh gqbZ company esa company cukrs le; esa gqbZ xyrh dks lq/kkjus ds fy, bldk use fd;k tkrk gSA
steps - Alter

company select djsa

lq/kkjdj accept djsa

7) F4 - Backup :-
Steps - F4

List of companies ls company name select djds enter djsa ftruh company pkfg, blh rjg izfØ;k nksgjk,a

End of list

No djssa
gekjk dtZj destination ij igqWp tk,xk ;gkW ij ge company dk Backup tgkW j[kuk gSA mldk address type djsaxs
tSls C:\student
enter djrs gq, end of list djsa
Tally ls Quit djsa
vc ge company dks delete djsaxs rkfd mlds backup dk use fd;k tk ldsA

steps - My computer

Tally 5.44

Data
;gkW ij ge viuh daiuh okys uacj dks select djsa

Delete

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 Mo. 8103658317 Tally

8) alt + F4 - Restore :- Yes

Tally open djsa

F4 (alt +f4)

C:\student ;g address type djsa tgkW ij geus company dk backup j[kk FkkA

Address nsus ij list of companies okys box esa backup okyh companies dk uke vk tk,xk ftUgsa select djds enter
djsa vkSj end of list djas
Accept

Yes
Gateway of Tally
Delete dh xbZ company okil vk tk;sxhA
Account info
Inventory info
Voucher enter
Gateway of Tally Import of data
Balance sheet
Profit and loss a/c
Stock summary
Ratio analysis
Display
Multi account printing
Quit
(i) Account info ¼[kkrs dh tkudkjh ½ Account info esa Ledger esa tkdj single ledger }kjk ,d&,d djds vkSj
multiple ledger }kjk ,d lkFk ,d ls vf/kd account cuk;s tk ldrs gSaA
example (a) Account info

ledgers

single Ledger

Create

Name :
(alias) :
under :
Inventory value are affected :

Enter

Yes
(b) Account

Ledgers

Multiple Ledger

Create

Under groups : all item

S.N. Name of ledge Under Opening Balance

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Display :- cus gq, ledgers dks ns[kus ds fy,A

Alter :- cus gq, ledgers esa lq/kkj djus ds fy, o mls delete djus ds fy,A

Note:- fdlh Hkh ledger dks delete djus ds fy, single ledger ds alter esa tkdj ml ledger dks open djds alt+d
button press djrs gSaA

(ii) Inventory info ¼ lkeku dh tkudkjh ½: blesa tkdj Øe k% stock group, unit of measures, stock item create fd;k tkrk
gSA
Inventory info

Stock groups
Stock items
Voucher types
Units of measure
Quit
a) Stock group :
Steps: Inventory info

Stock groups

Single stock group

Create (bl rjg ,d&,d djds single stock group rS;kj fd;k tk ldrk gS)

vkSj ;fn
multiple stock groups

Create (rks ,d ls vf/kd stock groups ,d ckj esa cuk;s tk ldrs gSa)

Display :- cus gq, stock group dks ns[kus ds fy,A

Alter :- cus gq, stock group dks lq/kkjus ds fy, o delete djus ds fy,A
Note:- fdlh Hkh stock group dks delete djus ds fy, single stock group ds alter esa tkdj ml stock group dks
open djds alt+d button press djrs gSaA
b) Units of measure :

Units of measure

Create
Display
Alter
Quit
Steps Units of measure

Create

e.g. - Symbol: P

Formed name: piece

Enter

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 Mo. 8103658317 Tally
accept → yes djus ij unit cu tk,xhA

Display :- units dks ns[kus ds fy,A

Alter :- units esa lq/kkj vFkok mls delete djus ds fy,A
Note:- fdlh Hkh unit dks delete djus ds fy, alter esa tkdj ml unit dks open djds alt+d button press djrs gSaA

c) Stock items :
Step: Inventory info

Stock items
;gkW ij single stock item esa single stock & multiple stock item esa ,d ls vf/kd stock ,d ckj esa create fd, tkrs gSA
Display Item dks ns[kus ds fy,A
Alter Item dks lq/kkjus o delete djus ds fy,A
Note:- fdlh Hkh stock item dks delete djus ds fy, single stock item ds alter esa tkdj ml stock item dks open
djds alt+d button press djrs gSaA

Important Note:- Voucher Entry djus ls iwoZ gateway of tally esa jgrs gq, F11 button press djsaA
Integrate account and Inventory ? yes
Use debit/credit notes ? yes

Enter djrs gq, ckgj vk,

(iii) Voucher entry
voucher entry djus ls igys gesa function key dk use tkuuk gksxkA
F2 - date change
F4 - bank entry
F5 - payment entry
F6 - Receipt entry
F7 - journal entry (debit note / credit note)
F8 - sales entry
F9 - purchase entry
F10 - memos (Future esa gksus okyh entry dks igys ls Note djds j[kus ds fy,)
Alt F7 - Stock transfer entry
Steps - Alt +F7

,d box open gksxk bl box esa source esa name of item esa ge oks lkeku ysaxs ftls de djuk gS destination es og
item fy[ksaxs ftls c<+kuk gSA
(iv) Import of data - blds }kjk tally ds fdlh version esa cuh gqbZ company o mlds ledger, items o voucher
entry dks viuh company esa yk;k tk ldrk gSA
v) Balance sheet - blds }kjk gesa Liabilities - nkf;Ro (nsus okyk iSlk) o Assets - lEifRr ¼izkIr gksus okyk iSlk½ dh
tkudkjh izkIr gksrh gSA
Liabilities Assets
Capital a/c Fixed assets
Reserves & surplus (Retained earnings) Investments
Loans OD a/c (Bank OCC a/c) Current assets
Secured loans Bank a/c
Current Liabilities Cash-in-hand
Duties & taxes Deposits (assets)
Provisions Loans & Advance (assets)
Sundry creditors Stock-in-hand
Sundry debtors

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Branch/Divisions
Misc. Expenses
Suspense (a/c)
vi) Profit and Loss blls Company dks gq, profit ;k loss dh lEiw.kZ tkudkjh izkIr gksrh gSA
Profit and loss

Opening stock Closing stock

Purchase a/c Sales a/c
Direct expenses Direct income (income direct)
Indirect expenses Indirect income

vii) Stock Summary:- blds }kjk company ds stock dh lEiw.kZ tkudkjh izkIr dh tk ldrh gSA

viii) Ratio Analysis:- blesa company ds eq[; account dh tkudjh iSls o ratio ds :i esa jgrh gSA

ix) Display:- bldh lgk;rk ls company dh iwjh tkudkjh foLrkj iwoZd izkIr dh tk ldrh gSA
Note:- fdlh Hkh voucher entry dks delete djus ds fy, ml rd igqap dj atl+d button press djuk iM+rk gSA
x) Multi-Account Printing bl option ds }kjk ledger, item, voucher entry ls lEcfU/kr print out izkIr fd;k tk
ldrk gSA

Important Information:-
* Old Company ds ledger, stock group o stock item dks fdlh vU; o ubZ Company esa transfer djus dk
step:-
old company open djsa & Ledger & Alter & Ledger open djsa & F3 & New company select
djsa & Enter djds accept djsAa
geus ftl ledger dks alter fd;k gS og u;h company esa pyk tk,xkA blh fof/k ds vk/kkj ij items dks Hkh copy djds
nwljh company esa ys ldrs gSA

* Company features (Operation/Alteration)

i) Integrate Accounts and Inventory :- ;g fodYi dsoy mlh fLFkfr esa miyC/k gksrk gS] ;fn geus company cukrs
le; maintain ds le{k accounts with inventory dks pquk gSA ;fn ge company esa accounts rFkk inventory dks
,dhd`r ughs djuk pkgrs gS rks ;gka ij NO vkSj ;fn djuk pkgrs gS rks Yes jgus nsaA
ii) Allow Multi Currency :- ;fn gekjh company esa accounts esa ,d ls vf/kd eqnzkvksa dk iz;ksx fd;k tkuk gS rks ;gkW
ij yes vkSj ;fn ,d gh eqnzk dk iz;ksx fd;k tkuk gS rks ;gkW ij no jgus nasA ;gkW ij ,d ls vf/kd eqnzkvksa ls vk'k; gS fd
gekjk O;kikfjd ysu&nsu vU; eqnzkvksa tSls& MkWyj] ikW.Ml vkfn esa gksuk gSA
iii) Allow Invoicing :- ;fn gekjh company ds accounts esa Tally ds }kjk gh sales invoice dks fuxZr fd;k tkuk gS
rks ;gkW ij yes vFkok no jgus nsaA tc ;gkW ij yes pqurs gS rks bl Hkkx esa ,d vU; line separate discount column on
invoice iznf'kZr gksus yxrh gSA
iv) Entire purchases invoices formate :- ;fn gekjh company ds }kjk dh xbZ purchase dks invoice ds :i esa gh
j[kk tkuk gS rks ;gkW ij yes vFkok no jgus nsaA
v) Separate Discount column on Invoice :- ;fn gekjh daiuh ds accounts ls xzkgdks dks dksbZ NwV nh tkuh gS vkSj
bldks invoice ij ,d i`Fkd dkWye esa print fd;k tkuk gS rks ;gkW ij yes vFkok no jgus nasA
vi) Maintain budget and controls :- ;fn gekjh company ds accounts esa okLrfod vkenuh vkSj [kpksZ dh rqyuk dks
ge vius }kjk cuk;s tkus okys budget ls djuk pkgrs gS rks ;gkW ij yes vFkok no jgus nsaA
vii) Allow 0 valued entries in vouchers :- ;fn gekjh company ds accounts esa ysu&nsu ds fy, cuk;s tkus okys
vouchers ftudk amount 'kwU; gS] dks Hkh iz;ksx fd;k tkuk gS rks ;gkW ij yes vFkok no jgus nasA
viii) Allow purchase order processing :- ;fn gekjh company esa purchase order dh processing dks Hkh vko';d
iM+rh gS] rks ;gka ij yes vFkok no jgus nasA

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 Mo. 8103658317 Tally

ix) Allow sales order processing :- ;fn gekjh company esa sales order dh processing dks Hkh vko';d iM+rh gS] rks
;gka ij yes vFkok no jgus nasA
* Account features (Operation/Alteration)
i) Maintain billwise details :- ;fn gekjh company ds accounts esa bill ds vuqlkj details dks Hkh iz;ksx fd;k tkuk gS
rks ;gkW ij yes vFkok no jgus nsaA
ii) Maintains cost centers :- ;fn gekjh company ds accounts esa cost center dk Hkh iz;ksx fd;k tkuk gS vFkkZr~ fdlh
fcUnq vFkok fo'ks"k iz;kstu ij fd, x, [kpksZ dks iznf'kZr fd;k tkuk gS rks ;gkW ij yes vFkok no jgus nsaA
(More than one cost category) :- ;fn gekjh company ds fy, ,d ls vf/kd cost categories dk iz;ksx fd;k tkuk
gS rks yes vFkok no jgus nasA
iii) Use Rev. Journal & optinal vouchers :- ;fn ge viuh company ds accounts esa reverse journal vouchers
dh lqfo/kk dk iz;ksx djuk pkgrs gS rks ;gkW ij yes vFkok no jgus nsaA
Reverse Journal vouchers, memorandum vouchers ls fHkUu rFkk journal vouchers ds leku
gh gksrs gS ijUrq budks vko';drk iM+us ij vius fu;fer accounts esa lfEefyr fd;k tk ldrk gSA
iv) Use Debit/Credit notes :- ;fn ge company ds accounts esa debit rFkk credit notes lqfo/kk dk iz;ksx djuk
pkgrs gS rks ;gkW ij yes vFkok no jgus nsaA
v) Use Invoice mode for credit notes :- ;fn ge company ds accounts esa credit notes dks invoice dh formate
esa mi;ksx djuk pkgrs gS rks ;gkW ij yes vFkok no jgus nasA
vi) Use Invoice mode for debit notes :- ;fn ge company ds accounts esa debit notes dks invoice dh formate
esa mi;ksx djuk pkgrs gS rks ;gkW ij yes vFkok no jgus nsaA
vii) Activate interest calculation :- ;fn gekjh company loan accounts dh 'ks"k /ku jkf'k ij C;kt dh x.kuk djuk
pkgrh gS rks ;gkW ij yes vFkok no jgus nsaA
(Use advanced parameters) :- ;fn gekjh company dks loan accounts dh 'ks"k /kujkf'k ij C;kt dh x.kuk djus ds
fy, mUur y{k.k dh vko';drk gS rks ;gkW ij yes vFkok no jgus nasA
viii) Income/Expense Statement instead of P & L :- ;fn gekjh company ds accounts esa profit & loss
statement dks LFkku ij Income/Expense statement dk iz;ksx fd;k tkuk gS rks ;gkW ij yes vFkok no jgus nasA

* Inventory features (Operation/Alteration)

i) Maintain stock category :- ;fn gekjh company dh inventory esa stock items ds fy, stock category dk iz;ksx
fd;k tkuk gS rks ;gkW ij yes vFkok no jgus nasA

ii) Maintain Batch-wise details :- ;fn gekjh company dh inventory esa stock items dh tkudkjh muds batch ds
vk/kkj ij dh tkuh gS rks ;gkW ij yes vFkok no jgus nasA
;g lqfo/kk fofHkUu mRiknu companies tSls& nokbZ;ka cukus okyh company, Garments cukus okyh
daiuh vkfn ds fy, vR;ar mi;ksxh gSA
(Set expiry dates for batches) :- ;fn gekjh company dh inventory esa stock item ds Batch ds lkFk&lkFk mudh
expiry date dh Hkh tkudkjh j[kh tkrh gS rks yes vFkok no jgus nasA
iii) Maintain multiple godowns :- ;fn gekjh company dh inventory ds fy, ,d ls vf/kd xksnkeksa dk iz;ksx fd;k
tkuk gS rks ;gkW ij yes vFkok no jgus nsaA

iv) Use Tracking Number :- ;fn gekjh company dh inventory esa ,d company ls nwljh company esa stock
items invoice ds fcuk delivery notes ij gh foLFkkfir fd, tkus gS rks ;gka ij yes vFkok no jgus nsaA

v) Use Rejection Notes - ;fn gekjh company dh inventory esa Rejected items ds fy, vyx ls records j[kk
tkuk gS rks ;gkW ij yes vFkok no jgus nsaA
vi) Use different actual & billed Quantity :- ;fn gekjh company ds accounts ds bills esa items dh la[;k rFkk
okLrfod la[;k esa fdlh varj dk iz;ksx fd;k tkuk gS] tSls& gekjh daiuh us 10 items dh [kjhn ij ,d items eq¶r nsus
dh ;kstuk cuk;h gS rks fcy 10 items dk curk gS ijUrq stock esa 11 items de gksrs gS rc ;gkW ij yes vFkok no jgus nsaA

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 Mo. 8103658317 Tally
vii) Track additional costs of purchase :- ;fn gekjh daiuh ds fy, dh xbZ [kjhnnkjh esa bill ds vfrfjDr vU; [kpksZ]
tSls & excise duty, different taxes, freat rFkk dkVsZt vkfn dks Hkh tksMk+ tkuk gS rks ;gkW ij yes vFkok no jgus nsaA

* Set/modify other company features:-

i) Use multiple price levels for invoicing Tally esa nh xbZ ;g lqfo/kk gesa ,d gh item ds fy, ewY; ds fofHkUu
levels iz;ksx djus dh vuqefr iznku djrh gSA mnkgj.k ds fy, fdlh item dk ewY; distributor, holesaler vFkok
retailer ds fy, fHkUu&fHkUu gksrk gS ;fn bl lqfo/kk dk mi;ksx djuk pkgrs gS yes vFkok no jgus nasA
ii) Follow excise rules for invoicing - ;fn gesa excise ds fu;eksa dk Tally esa accounting ds nkSjku gh ikyu djuk gS
rks ;gkW ij yes vFkok no jgus nsaA
blesa Excise ls lacaf/kr fofHkUu lwpukvksa tSls& company excise registration or costs number,
range, range address, division rFkk division address ds ckjs esa vko';d tkudkjh dks entry djuk gksrk gSA
iii)Enable cheque printing - ;fn gesa cheque dh printing djuk gS rks yes vFkok no jgus nsaA

Purchase Return A/c & Sales Return A/c

Ladger Name Under igys F11 Press djds Dr, Cr dks Yes djsaxs
1. Purchase Return A/c Purchase A/c
2. Sales Return A/c Sales A/c
Purchase Retuurn A/c dh voucher entry djus ds fy, Debit Note ( Ctrl F9 ) function key dk use djsaxsA ,oa
Sales Retuurn A/c dh voucher entry djus ds fy, Credit Note ( Ctrl F8 ) function key dk use djsaxsA

Jurnal Entry ( F7 )
Ladger Name Under
Stock wastage A/c Current Assets
Inventry vakue are effected - Yes
Stock wastage A/c dk use stock item ds VqVus QwVus ;k [kjkc gks tkus ij fd;k tkrk gSA
uksV% stock item ds VqVus QwVus ;k [kjkc gks tkus ij Hkh Profit gks ldrk gS ;fn leku dk chek ;k ojkaVh gksA

Profit gksus ij Dr - Stock wastage A/c Loss gksus ij Dr - Prodit & Loss
Cr - Prodit & Loss Cr - Stock wastage A/c

Godown Mantain
F11 Press djds maintain multiple Godown dks Yes djsaxs
'kq# es lHkh Stock item, Godown es Main location ds vanj gksrs gS
ns[kus ds fy, & Display _ Statements of Inventry _ Godown _ Main location es tk,sxsA
;fn Main location dks Rename djuk gS ;k u, Godown Creat djuk gS rks Inventry Info _ Gowon es tk,saxs
 Main location ls Stock Item dks nqljs Godown es ys tkus ds fy, Stock Journal ( Alt F7 ) dk use djsaxsA
 vc dksbZ Hkh Item Sale djus ij iwNsxk fd fdl Godown ls Sale djuk gSA

Tally 7.2 es Vat ds lkFk Sale ;k Purchase djus ds fy,

Ladger Name Under
1. Purchase @ 4% A/c Purchase A/c
nksuks es Inventry Value are effected Yes
2. Sales @ 4% A/c Sales A/c
3. Vat on Purchased @ 4% (Inputvat) Duties & texes
4. Vat on Sold @ 4% (Outputvat) Duties & texes nksuks es Inventry Value are effected No

 iqjkuh compony dks ubZ compony es Convert djus ds fy, && Alt F3 (Split Compony Data) 
tSls 2012 dh Compony gS] 1 vizSy 2013 yxus ij ogh compony update gks tk,xh

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 Mo. 8103658317 Tally
 Emergency Ladger ;k Emergency Item cukus ds fy, && Alt C
 Gross Profit = ( Sales A/c + Direct Incom + Closing Stock ) & ( Purchase A/c + Direct expence )
 Net loss ;k Net Profit = Indirect expence & Gross Profit
ORBIT & AGENCY
ADDRESS - Main Road BHATGAON
SELLING ITEM - 1)CTV - LG 20 , LG 21 , BPL 20 , BPL 28
2)FREEZE - LG 650ml., BPL 1200ml.
UNIT - Piece (P)
CREDITOR - 1) Kamal sales, Raipur 2) Akash Electronics, Bilaspur
DEBTOR - 1)Aman, Ward no.-3,Mdgr 2)Suresh, Main Road, Mdgr
CAPITAL A/C - 10,00,000/-
CASH IN HAND - 10,00,000/-
WORKER - Sunil,Dinesh

Date
12-April-09 - 186000 #] dkleku Akash Electronics ls Purchase fd;kA
LG 20 - 4 - 6500/- 26,000/-
BPL 28 - 5 - 15000/- 75,000/-
BPL1200ml - 5 - 9000/- 45000/-
LG21 - 5 - 8000/- 40000/-
1,86,000/-
Transport Charge 450/-#] Payment fd;kA
12-April-09 - 1,50,000/- #] Akash Electronics dks Payment fd;kA
15-April-09 - 19,000/- #] dk leku Sale fd;kA
LG 20 - 1 8000/- 8000/-
BPL1200ml - 1 11,000/- 11,000/-
19,000/-

18-April-09 - Suresh dks 19,000/- #] dk lkeku m/kkjh Sale fd;kA

BPL 28 - 1 - 19,000/- 19,000/-
19,000/-
18-April-09 - Suresh ls 10,000/- #] Receive fd;kA
25-April-09 - 5,00,000/- #] Bank esa tek fd;kA
30-April-09 - 12,000/- #] Shop Rent fn;kA
01-May-09 - 3,000/- #] Sunil o 1800/- #] Dinesh dks fn;kA
02-May-09 - 57,750 #] dk lkeku Kamal Sales ls [kjhnkA
BPL 20 - 5 - 6,000/- 30,000/-
LG 650 ml - 5 - 5,550/- 27,750/-
57,750/-

03-May-09 - 55,000/- #] Kamal sales dks Payment fd;kA

05-May-09 - Transport Charge 300 #] Payment fd;kA
08-May-09 - 50,000/- Bank ls fudkykA

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 Mo. 8103658317 Tally

08-May-09 - 20,000/- dk Akash Ele. ds uke ij D.D.cuokdj Hkstk ftlesa 40/- Bank
D.D. Charge o 10/- #] Posting Charge yxkA
10-May-09 - 60,000/-#] dk leku Aman dks 10% Discount esa cspkA
BPL 20 - 3 - 8000/- 24,000/-
LG 20 - 2 - 8000/- 16,000/-
LG 21 - 2 - 10,000/- 20,000/-
60,000/-
10-May-09 - Aman us 50,000/- fn;kA

ENTRY ALTER djsa

08-May-09 - 45,000/- Bank ls fudkykA
08-May-09 - 55/- Bank D.D. Charge yxkA
18-April-09 - Suresh ls 95,00/- #] Receive fd;kA
01-April-09 - 1900/- #] Dinesh dks fn;kA
10-May-09 - Aman us 45,,000/- fn;kA

ANSWER( Tally 5.44)

Ratio Analysis Alter gksus ds igys dh Entry dk Answer Alter gksus ds ckn dh
Cash in hand 3,86,400.00 3,75,785.00
Bank a/c 4,50,000.00 4,55,000.00
Closing stock 1,66,250.0 1,66,250.00
Suresh Mdgr 9000.00 9500.00
Aman Mdgr 4000.00 9000.00
Akash Ele. 16,000.00 16,000.00
Kamal Sales 2,750.00 2,750.00
LG 20 1-6500 1-6500
BPL 20 2-12000 2-12000
Profit/Loss 3,100(Loss) 3,215(Loss)

Tally 7.2 Answer Detail

Ratio Analysis TV-4% & Freeze-12.5% TV & Freeze-4% TV&Freeze-12.5%
Cash in hand 3,88,095.00 3,87,160.00 3,88,775.00
Bank a/c 4,50,000.00 4,50,000.00 4,50,000.00
Closing stock 1,66,250.00 1,66,250.00 1,66,250.00
Suresh Mdgr 9,760.00 9,760.00 11,375.00
Aman Mdgr 6,160.00 6,160.00 10,750.00
Akash Ele. 27,265.00 23,440.00 39,250.00
Kamal sales 7,418.75 5,060.00 9,968.75
LG 20 1-6500 1-6500 1-6500
BPL 20 2-12000 2-12000 2-12000

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 Mo. 8103658317 Tally
Profit/Loss 3,100(Loss) 3,100(Loss) 3,100(Loss)

Orbit Kirana Store

Capital A/c - 50,000/-

Groups - Item
Rice - Vishnu Bhog, Sonam
Wheat - Sarvati
Dal - Rahar, chana,
Oil - Kalash Sarsho, Nature Refind
Unit - Kg(Killogram), L(liter), T(tin), Q(Quintal),
100Kg= 1Quintal, T= 15 Liter

2 July R.K. Mill ls 15100/- dk leku [kjhnkA

Vishnu Bhog 2Q 1800/- 3600
Sonam 2Q 1600/- 3200
Sarvati 3Q 1600/- 4800
Rahar Dal 1Q 3500/- 3500
15100/

Transport Charge - 2000/- payment fd;kA

5 July Shyam Aata Chakki dks 900/- dk leku cspkA

Sarvati 50Kg 18/- 900/-
900/-
7 July Shop rent 2000/- payment fd;kA
10 July Paras shop dks eky cspk 7000/-
Vishnu Bhog 2Q 2000/- 4000/-
Rahar Dal 75Kg 40/- 3000/-
7000/

13 July Paras shop ls 4000/- ,oa Shyam Aata Chakki ls 400/- izIr fd;kA
15 July Phone Bill 500/-, Shop Rxp. 20/- o Newspaper Bill 80/- payment fd;kA
17 July 1500/-S.B.I.(Bank) & 1500/- P.N.B.(Bank) esa tek fd;kA
22 July Sudheer Kirana Store dks leku 4% Discount essa Sale fd;kA
Sonam 2Q 1800/- 3600
Sarvati 1Q20Kg 18/- 2160
Rahar Dal 25Kg 40/- 1000
6760/

25 July 2400/- paras Shop, 500/- Shyam Aata Chakki, Sudheer Kirana Store ls 7000/- #i;k izkIr gqvkA
10 August 10000/- R.K. Mill dks payment fd;kA
12 August Nice Oil Mill jabalpur ls purchase fd;k 10% discount ijA
Kalash Oil 15 Tin 1700/- 25500/-
Nuture Oil 20 Tin 1500/- 30000/-
55500/-

ORBIT COMPUTER COLLEGE

Near Rest House, Bhatgaon Page 24 of 25
 Mo. 8103658317 Tally

Transport Charge - 4000/- payment fd;kA

15 August Sale fd;k 2% discount ijA

Kalash Oil 12 Tin 2000 /- 24000/-
Nuture Oil 20 Tin 1700/- 34000/-
58000/-
20 August Nice Oil Mill jabalpur dks 40000/- payment fd;kA

25 August Paras Shop dks Sale fd;k 2% Discount ijA

Kalash Oil 2 Tin 5 Litter 2000/- 4666.67/-

27 August Amit dks 2000/-, Hasan dks 2000/-,Vishal dks 3000/- Salary payment fd;kA

Ratio Analyasis 4% 12.5% Tally 5.44

Cash in hand 54,813.60 59,645.00 52,540.00
Bank a/c 3,000.00 3,000.00 3,000.00
Sundry Debtors 5,421.45 7,033.31 4,662.94
Sundry Creditors 17,652.00 23,181.25 15,050.00
Sales a/c 77,326.67 77,326.67 77,326.67
Purchase a/c 70,600.00 70,600.00 70,600.00
Closing stock 3,213.33 3,213.33 3,213.33
Net Loss 1,633.73 1,633.73 1,633.73

Direct/Indirect expence
Exmpale :
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ORBIT COMPUTER COLLEGE

Near Rest House, Bhatgaon Page 25 of 25