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1 P a g e 1 Contents 1.1 What is debit or credit? dh Entry: Main Terms of Financial Accounting Books used in Accounting... 3 Trial Balance & Vªk;y csaysal... 4 Closing stock Dyksftax LVkWd Types of Accounts... 5 Rules of Personal a/c... 5 Rules of Real A/c... 5 Rules of Nominal A/c... 5 Golden Rules of Grouping... 6 Voucher keys... 7 Meaning of Group... 7 GATEWAY OF TALLY... 9 F1=select company... 9 Alt+F1=shut company F2=Current date Alt+f2= change period Alt+f3=company info F11 = Company features F1 = accounting features F2= inventory features F3= statutory & features F12 = Company feature s Configuration: Tally ds eq[; pkj option fueu izdkj ls gsa Account info

2 P a g e 2 Groups Tally es fdrus Groups gksrs gsa Gateway of tally Account info. -->Groups multi groups Display Ledgers Gateway of tally Account info. --> Ledgers multi ledgers Display Voucher Types Tally es fdrus voucher types gksrs gsa Tally es ledgers dsls cuk,xs Tally es Ledgers nks rjg ls cusxsa Gateway of tally Account info. --> Ledgers ledgers creation Gateway of tally Account info. --> Ledgers Multi ledgers creation Voucher Entry (Payment voucher [f5] Receipt voucher [f6] PURCHASE [f9] Purchase es dh tkus okyh Entry SALES [F8] TALLY 1.1 What is debit or credit? dh Entry:- MsfcV vksj dzsfmv dk;z gsa MsfcV 'kcn ysfvu Hkk"kk ds MsfcV ls cuk gsa ftldk vfkz gs mlls ns;a blh rjg dzfmv 'kcn ysfvu Hkk"kk ds 'kcn dzsmj ls cuk gs ftldk vfkz gs mldks ns;a Qkbusaf'k;y,dkmafVx esa bu nksuksa 'kcn dk blrseky cgqrk;r esa gksrk gsa Qbusaf k;y,dkmafvx es dgk tkrk gs fd izr;sd dzsfmv dk,d MsfcV gksrk gs vksj izr;sd MsfcV dk,d dzsfmv dks lerqy; dzsfmv dh vksj izr;sd dzsfmv dks lerqy; MsfcV dh t:jr gksrh gsa bls bl rjg le>sa aaa tslsfd& eku yhft, vtzqu us jfo cqd fmiks] t;iqj dks eky cspka ftldk ewy; 2000]00:i;s gsa rks vtzqu bl /ku jde dks vius eky,dkmav esa dzsfmv vksj jfo cqd fmiks] t;iqj ds,dkmavsav esa MsfcV djsxk tcfd jfo cqd fmiks vius eky,dkmavsav es MsfcV vksj vtzqu ds,dkmavsav esa dzsfmv djsxka

3 P a g e Main Terms of Financial Accounting. Qkbusaf k;y,dkmafvx izeq[k 'kcn 1.Trade VªsM%& dkbz Hkh O;olk; tks izkwfqv dekus ds fy, fd;k tkrk gs] og VªsM dgykrk gsa VªsM esa fctusl esu dks izkwfqv,am ykwl gksus dh lehkkouk gksrh gsa 2. Proprietor (The owner of a computer)- izksizkbvj deiuh dk ekfyd og O;fDr] tks fd fctusl esa dsfivy ¼iw th½ yxkrk gs] VªsM dk lapkyu djrk gs vksj tksf[ke mbkrk gs rfkk izkwfqv dk,oa ykwl dk fteesnkj gksrk gs] og izksizkbvj dgykrk gsa 3.Partner (Partner of company) ikvzuj ¼dEiuh dk ikvzuj½ tc VªsM esa,d ls T;knk O;fDr,d fuf pr va k ds :i esa dsfivy dh O;oLFkk djrs gs] rks os lhkh VªsM esa ikvzuj dgykrs gs vksj ;g VªsfMax QeZ ikvzuj QeZ dgykrh gsa 3. Transaction- VªsM ls lecfu/kr os lelr fdz;k, tks fdlh i{k ds lkfk m/kkj vfkok udn ds :i esa gksrh gs Transaction dgykrh gsa VªsM esa dsfivy yxkuk] eky [kjhnuk ;k cspuk] ds k ysuk vfkok nsuk vkfn] lhkh Transactions ds vurxzr vkrs gsa 4. Capital.- og /ku ;k jde tks fctusl esu ds k] eky vfkok leifrr ds :i esa VªsM esa yxrk gs] dsfivy dgykrk gsa VªsM izkjehk djus ds fy, yxkbz x;h iw th Hkh dsfivy dgykrh gsa 5. Drawing- [kjhnnkj }kjk VªsM esa ls vius futh dk;z ds fy;s fudkyk x;k ds k] futh [kpz dgykrk gsa 6. Purchase VªsM ds fy, [kjhnk x;k eky] eky dk Purchase dgykrk gsaa ;fn eky ds k [kjhnk x;k gsa] rks Purchase ds k dgykrk gsaa 7. Purchase Return:- [kjhns x;s eky dks ;fn fdlh dkj.ko k fjvuz djrk gs] rks ;g Purchase fjvuz dgykrk gsa 8. sales rs;kj fd;s eky dks cspuk eky dk sales dgykrk gsa 9.sales Return:- csps x;s eky dks ;fn dksbz xzkgd fdlh dkj.ko k fjvuz djrk gs] rks ;g sales fjvuz dgykrk gsa 10.cash Discount:-eky dh dher ij ds k [kjhn ds le; nh x;h fmldkmav ds k fmldkmav dgk tkrk gsaa ;g fmldkmav izfr kr esa gksrk gsa 11.Commission eky dh ek=k ds vk/kkj ij [kjhn ds le; eky dh dher ij nh fmldkmav dks Commission dgk tkrk gsa 12.Debtor:-fctusleSu ftl fctuslesu vfkok QeZ dks eky m/kkj csprk gs vfkkzr~ ftles fctuslesu dks ds k gkfly djuk gksrk gs mls MsfcVj dgrs gsa 13.Creditor:-fctusleSu ftl fctuslesu vfkok QeZ ls eky [kjhnrk gs vfkkzr~ ftlls fctusl esu dks Hkqxrku djuk gksrk gs mls Creditor dgrs gsa 1.4 Books used in Accounting,dkmafVax esa blrseky dh tkus okyh izeq[k fdrkcsa&%,dkmafvx ds fy, vusd rjg dh fdrkcksa dh t:jr gksrh gsa izr;sd lalfkku esa ;s fdrkcsa yxhkx leku :i ls gh blrseky dh tkrh gs] ysfdu dqn fdrkcks dk blrseky lalfkku dh t:jr ij fuhkzj djrk gsa Qkbusaf k;y,dkmafvx esa blrseky dh tkus okyh izeq[k fdrkcsa ;s gs&

4 P a g e 4 1. Day Book 2. Bill Book 3. Cash Book 4. Ledger Book 5. Sales Register 6. Purchase Register 7. Stock Register 8. Statement of cheque receive book 9. Challan Book 10. Bill file and index file for Purchase and sale 11. Bank reconciliation statement 12. Debit note and credit note 13. Book voucher (Debit and credit) Trial Balance & Vªk;y csaysal Closing stock Dyksftax LVkWd izr;sd trading o"kz ds vur esa tks eky fcdus ls jg tkrk gs ;g Last Closing Stock dgykrk gsa Trade Account s dh esa n kkz;k tkrk gsa blds fy;s fueufyf[kr tujy,afvª;k dh Credit Side esa rfkk Balance Sheet esa n kkz;k tkrk gs A blds fy;s fueufyf[kr tujy,afvª;k dh tkrh gs& tslsfd%& Closing Stock A/c Dr. To Trading A/c 1.11 Debit side of trading Account VªsfMax,dkmaV dh MsfcV lkbm 1. Opening Stock- vksifuax LVkWd o"kz ds izkjehk es tks eky finys o"kz dk cpk gqvk gksrk gs] Opening Stock dgykrk gsa 2. Purchase- ijpst Tkks eky cash ¼uxn½,oa Credit Purchase fd;k tkrk gs mls Purchase dgrs gsa 3. Purchase Return -ijpst fjvuz ;fn Purchase fd;s gq;s eky dks fdlh esa ls dqn eky Return (okil ½ dj fn;k tkrk gs rks mls Purchase Return dgrs gsa rks bugsa dqy ijpst esa ls?kvk fn;k tkrk gsa 3. Direct expenses -Mk;jsDV,Dlisalst Ekky ds Purchase djus vfkok Purchase gksrs eky dks fcøh ;ksx; cukus ds fy;s mls lqjf{kr j[kus esa tks [kpz gksrk gsa] os Direct Expenses dgykrs gsa vksj ;g Trade A/c ds Dedit Side esa fy[ks tkrs gsa bl [kpz ds vurxzr mriknu [kpz] etnwjh] <ykbz o HkkMk+ fctyh] dks;yk o bz/ku] ykxr okgu [kpz jsy rfkk xkmh+ HkkMk+] ekxz chek [kpz] ljdkjh VSDl] tsls & vk;kr dj mrifrr dj pqaxh rfkk T;knkrj kqyd vkfn vkrs gsa 4. Gross Profit & xzkwl izkfqv ;fn Trade ds Dedit Side dk Total Credit Side ds Total ls de gksrk gs rc og vurj Gross &Profit gksrk gsa bl Gross & Profit dks Profit & Loss A/c esa LFkkukUrfjr dj fn;k tkrk gsa Balance Sheet&cSysal khv Trading o"kz dh vfure frffk dks Trade dh vkffkzd flfkfr Kkr djus ds fy;s ;g nlrkost cuk;k tkrk gsa Businessman dks ;g Hkh Kkr djuk gksrk gs fd o"kz ds vur esa mldk fdruk Rs.Trade esa yxk gqvk gs] fdruk Rs. mlus futh Expense ds fy;s fudkyk gs vksj D;k nkf;ro gs \ nwljksa dks D;k nsuk gs rfkk nwljks ls D;k ysuk gs,oa Business man dh fdruh Assets D;k Liability gs \

5 P a g e 5 nwljksa dks D;k nsuk gs rfkk nwljks ls D;k ysuk gs,oa Business man dh fdruh Assets gs vkfn ;g tkudkjh Balance Sheet cukdj gh Kkr dh tk ldrh gsa ;g Trade,oa Profit & Loss A/c ds ckn cuk;k tkrk gs rfkk,d vr;ur egroiw.kz nlrkost gksrk gsa Types of Accounts 1 Personal A/C & blds O;fDrxr [kkrs vurxzr lhkh personal, Ferm, NGO. uke ls 'kq: gksus okys [kkrs lhkh vkrs gsa tsls&ram A/C, shyam A/C, Rohan Enterprises A/C, motor pvt. Ltd. A/C Rules of Personal a/c 1. Personal A/C ds fy, ikus okys dks Debit (Dr.) djks uke i{k 2. Personal A/C ds fy, nsus okys dks credit (Cr.) djksa tek i{k Debit the Receiver & Credit the giver. 3. Real A/C oklrfod [kkrs& blds vurxrz os lhkh [kkrs vkrs gsa tks fd fdlh ewrz tks vfkok [kkrs gksrs gsa O;kikj lapkyu esa lgk;d gksrh gsa blesa O;kikjh }kjk Ø;&foØ; fd;s tkus okys eky ds [kkrs dks Hkh 'kkfey fd;k tkrk gsa tsls& furniture A/C, Machinery A/C, Cash A/c, Bank A/C, Goodwill A/C, patent A/C. Rules of Real A/c 1. Real A/C ds fy;s & vkus okys dks Debit(Dr.) djks 2. nsus okys dks Credit Debit what s comes in & Credit what s goes out. 3. Nominal A/C uke ek= ds [kkrs &blds vurxzr os lhkh vk;,oa [kpz] [kkrs,oa gkfu ds A/C lfeefyr gksrs gsa bugsa voklrfod [kkrs dgrs gsa tsls&salary A/C, Rent A/C, Wages A/C, Cash A/C, Telephone Bill A/C. Rules of Nominal A/c 1. Nominal A/C ds fy;s & lhkh Expenses rfkk Losses Debit djksa 2. Nominal A/C ds fy;s & lhkh Income rfkk profit dks Credit djksa Debit the expenses & Losses and Cr. All the incomes & profit.. Debit =Dr. = uke = ikus okyk = Exp. & Losses. Credit =Cr. = uke =nsus okyk =tkus okyk= income & profit. Debit = ysuk gsa Credit = nsuk gsa Account = A/C ekfyd dk A/C Cash tc Hkh vkrk gs Dr.,oa tc Hkh tkrk gs Cr. fd;k tkrk gsa

6 P a g e 6 ¼[kkr dk oxhzdj.k½ Classification of Account O;fDrxr [kkrs (Personal A/c) oklrfod [kkrs(real A/c) Ukkeek= ds [kkrs (Nominal A/c) Capital A/C Cash A/C Interest A/C Drawing A/C Furniture A/C Discount A/C Ram Machinery A/C Commission A/C BAJAJ CO. Pvt. Ltd. Building A/C Wages A/C ABC Ltd. Land A/C Bank A/C etc. Motor A/C etc. Purchase A/C, Sale A/C Note:- 1.Tally esa Enteries djus ls igys ge ladger cukrs gsaa blds fy;s ge Gateway of Tally Accounts info.- Ledgers- Create esa tk, xsa Golden Rules of Grouping S.NO. NAME OF LEDGERS GROUPS 1. Capital A/C Capital A/C 2. Sales A/C Sales A/C 3. Purchase A/C Purchase A/C 4. Cash A/C Cash A/C 5. Bank A/C Bank A/C 6. Wages, Labour, freight inward(int. city) Cartege inward (local xkm+h HkkMk½ Direct Exp 7. All other Exp& tsls fd&salary A/C, Rent A/C, Indirect Exp. office Exp. Tel Exp.)Cartage out ward Etc. 8. Wages Receipt, Labour Receipt, freight or Direct Exp. cartage Inward(Receipt) 9. All other Receipts tsls fd &deh ku izkir]c;kt Indirect incomes izkir] fdjk;k izkir etc. 10. lhkh inmovable,oa unfloatable Asst. (tsls Fixed Asst. &e khu] xkm+h ]QuhZpj ) 11. lhkh Floating Assets, (tsls&cash,cheque) Current Asst. 12. lhkh oas Personal A/C tks tujy,avªh ds le; Dr. fd;s tkrs gs 13. lhkh os personal a/c tks Entry ds nksjku Cr. fd;s tkrs gsa Sundry (debitors)(nsunkj) Sundry Creditors(ysunkj)

7 P a g e 7 Voucher keys F2: Date F6: Receipt F9: purchase F3: Company F7: Journal F10: Memos F4: Contra F8: Sales F11: Features F5: payment F12: Configure Meaning of Group 1. Capital A/C:- vxj vki tks Hkh Business dh 'kq:vkr djsaxs mldk Group Capital A/C vk;sxka 2. Loan ( Liability):- vxj company Bank ls Loan ys jgh gssss rks mldk Groop Loan Liability vk;sxka 3. current Liabilities:- ;g,d Ákbejh xzqi gs tks nkf;ro LoHkko dk gsa ;g xzqi csysal khv ds nkf;ro Hkkx esa Ánf kzr gksrk gsa lkeku;r% bl xzi dk Á;ksx ugha fd;k tkrka D;ksafd nkf;ro LoHkko ds [kkrksa dks bl xzqi ds uhps cus lc xzqil esa j[krs gsa 4. Fixed Assets(vpy laifrr ):- vpy laifrr ds [kkrs fixed assets ds varxzr vkrs gsa tslsfd%& e khujh A/C, Computer A/C, Furniture A/C. 5. Investment:- tc Hkh Company dgh Invest djrh gsa rks mldk Group Investment A/C vk;sxk A tslsfd%&govt. Bands, Mutual Funds, Investment In Bharmti Udhoyog share 6. Current Assets: ;g,d Ákbejh xzqi gs tks leifÿk LoHkko dk gsa ;g xzqi csysal khv ds leifÿk Hkkx esa Ánf kzr gksrk gsa bldk Á;ksx rc fd;k tkrk gsa tc py leifÿk ls lecaf/kr [kkrs rs;kj djrs gsaa lkeku;r py leifÿk ls lecaf/kr [kkrksa ds fy, bl xzqi dk Á;ksx lh/ks rksj ij y djds bl xzqi ds uhps cus lc xzqzil esa djrs gsaa 7. Branch/Divisions: ;g,d Ákbejh xzqi gs tks nkf;ro LoHkko dk gsa ;g xzqi csysal khv ds nkf;ro Hkkx esa Ánf kzr gksrk gsa bldk Á;ksx rc fd;k tkrk gs tc dksbz ubz kk[kk ;k fohkkx ds fy, [kkrk rs;kj djrs gsa 8. Misc. Expenses (ASSET):- ;g,d Ákbejh xzqi gs tks leifÿk LoHkko dk gsa ;g xzqi csysal khv ds leifÿk Hkkx esa Ánf kzr gksrk gsa bl xzqi dk Á;ksx igys ls gh ;kstukc} [kpksz ds fy, fd;k tkrk gsa 9. Suspense A/C:-,ls A/C ftuds Group ds ckjs esa ge fuf pr ugh gksrs gsa mudk Group Suspense A/C vkrk gs 10. Sale A/C :- tks Hkh A/C Sales ls lecfu/kr gksxk mldk Group Sales A/C vk;sxka 11. Purchase A/C:- tks Hkh A/C Purchase ls lecfu/kr gksxk mldk Group Purchase A/C vk;sxka 12. Direct Income:- ;g,d Ákbejh xzqi gs ] tks vk; LoHkkko dk gsa ;g xzqi ÁkWfQV,aM ykwl,dkmav ds vk; Hkkx esa Ánf kzr gksrk gs Mk;jsDV Income dk vfkz lh/kh vk; ls gsa vfkkzr O;kikj dh og vk; tks gesa eq[; lk/kuksa ls gksrh gsa bl xzqi dk Á;ksx vk; ls lecaf/kr,dkmavl ds fy, fd;k tkrk gsa 13. Direct expense:-,sls [kpsz tks eky ds mrikn ls lacfu/kr gksrs gsa mudk Group Direct

8 P a g e 8 Expense vkrk gsa 14. Inderect Incomes:- ;g,d Ákbejh xzqi gs ] tks vk; LoHkko dk gsa ;g xzqi ÁkWfQV,aM ykwl,dkmav ds vk; Hkkx esa Ánf kzr gksrk gsa bl xzqi dk Á;ksx vu; Ádkj ds [kpksz ls lecaf/kr,dkmav~l ds fy, fd;k tkrk gs tsls &fdjk;k HkkM+k ]NwV vkfna vkfna 15. Indirect Expense:-,sls [kpsz tks eky ds mrikn ls lacfu/kr ugh gsa rks mldk Group Indirect Expenses vk;sxka 16. Reserves & Surplus:- ;g Capital xzqi dk gh lc&xzqi gsa ;g xzqi csysal 'khv ds nkf;ro Hkkx esa Ánf kzr gksrk gsa bl xzqi dk Á;ksx fjtoz,dkmavl~ ds fy, fd;k tkrk gsa fjtoz,dkamv dk Á;ksx ykhk o gkfu dks LFkkUrfjr djus ;k O;kikkj dks lqpk# #i ls pykus ds fy, fd;k tkrk gsa 17. Banking OD A/C :- ;g Loan Liabilites dk gh lc&xzqi gsa ;g xzqi csysal 'khv ds nkf;ro Hkkx esa Ánf kzr gksrk gsa bl xzqi dk Á;ksx csad yksu ;k ØsfMV ls lecaf/kr,dkmav~l ds fy, djrs gsa tslsfd%& Bank of India, PNB bank 18. Secured Loan:- ;fn company fdlh Bank ls Loan ys jgh gsa vksj mlds cnys dqn fxohz j[k jgh gssa rks mldk Group Secured Loan A/c vk;sxka tslsfd%& Opening stock 19. Unsecured Loan:- tc vk; Loan fudky jgs gks vksj mlds cnys esa dksbz Hkh muds ikl fxohz ugh j[k jgs gks rks mldk Group unsecured Loan vk;sxka tslsfd%& Wage A/C, Carriage A/C Inword 20. Duties & Taxes:- tks Hkh Tax Company Hkjrh gsa mldk Group Duties & Taxes vk;sxka tslsfd%& Sales Tax, Incame Tax. 21. Provisions:- ;g Current Liabilities dk gh lc&xzqi gsa ;g xzqi csysal 'khv ds nkf;ro Hkkx esa Ánf kzr gksrk gsa bldk Á;ksx Áksohtu ds fy, fd;k tkrk gsa 22. Sundry Creditor :- ftl O;fDr ;k ikvhz ls deiuh m/kkj lkeku [kjhnrh gsa rks mldk Group Sundry Creditor vk;sxka 23. Stock In Hand tks Hkh Stock gksxk mldk Group stock in hand gksxk A 24. Deposit (Assets) :- tks Hkh cash ;k Assets Company dgha ij Deposit djrh gsa rks mldk Group Deposit (Assets) vk;sxka tslsfd%&fixed Deposit A/C, Deposit In Electricity. 25. Loan & Advance (Assets):- tc Hkh Company fdlh O;fDr dks Loan ;k Advance nsrh gsa rks mldk Group Loan & Advance (Assets) gksxka 26. Sundry Debitor :- Company ftl ikvhz ;k ftl O;fDr dks m/kkj lkeku csprh gsa mldk Group Sundry Debtor vk;sxka 27. Cash in hand :- ;g py leifÿk xzqi dk gh lc&xzqi csyasl 'khv ds leifÿk Hkkx esa Ánf kzr gksrk gsa bl xzqi dk Á;ksx dsoy ds k ls lecaf/kr [kkrksa ds fy, fd;k tkrk gsa,d ds k,dkmavl igys ls gh bl xzqi ds uhps cuk gksrk gsa

9 P a g e Bank Accounts :- ;g py leifÿk xzqi dk gh lc&xzqi gsa ;g xzqi csysl 'khv ds leifÿk Hkkx esa Ánf kzr gksrk gsa bldk Á;ksx dsoy csad ls lecaf/kr [kkrksa ds fy, djsaxs A vfkkzr tc fdlh Hkh csad esa [kkrk [kksaysxs rks mls bl xzqi ds uhps j[ksaxs A GATEWAY OF TALLY F1=select company

10 P a g e 10 Alt+F1=shut company F2=Current date

11 P a g e 11 Alt+f2= change period Alt+f3=company info

12 P a g e 12 F11 = Company features F1 = accounting features F2= inventory features

13 P a g e 13 F3= statutory & features F12 = Company feature s

14 P a g e 14 Configuration:- Tally ds eq[; pkj option fueu izdkj ls gsa Account info. Gateway of tally Masters Account info. Groups Gateway of tally Account info.--> Groups Tally es fdrus Groups gksrs gsa Gateway of tally Account info. -->Groups multi groups Display

15 P a g e 15 Ledgers Gateway of tally Account info. -->Ledgers Tally es ges kk nks ledgers gksrs gsa Gateway of tally Account info. --> Ledgers multi ledgers Display

16 P a g e 16 Voucher Types Gateway of tally Account info. -->Voucher types Tally es fdrus voucher types gksrs gsa Gateway of tally Account info. --> Voucher types voucher types.

17 P a g e 17 Tally es ledgers dsls cuk,xs Tally es Ledgers nks rjg ls cusxsa Gateway of tally Account info. --> Ledgers ledgers creation Gateway of tally Account info. --> Ledgers Multi ledgers creation

18 P a g e 18 Voucher Entry (Payment voucher [f5] 1. Tally es Voucher Entry djrs le; lcls igys izr;sd Entry ds nks Ledger cukrs gsa 2. Gateway of Tally Accounting Voucher Payment Voucher [f5]. 3. Payment dh Entry djrs le; j[kh tkus okyh lko/kkfu;k & 4. Cash A/c ;k Bank A/c ges kk Cr. fd;k tk;sxka 5. fdlh uke dk Hkqxrku gksus ij mldk A/c Dr. fd;k tk;sxk tssls& Ram A/c Shyam A/c 6. fdlh O;; dk Hkqxrku djus ij ml Expenses head dks Dr. fd;k tk;sxka 7. fdlh O;; dk uke,oa fdlh O;fDr dk uke fn;s gksus ij ges kk Expenses head Dr. fd;k tk;sxka Entries:- 1. Mohan dks 5,000: fn,a JOURNAL ENTRY S.NO. Particular 1. MOHAN A/C DR TO CASH A/C Amount Dr Amount Cr Tally es dh tkus okyh Entry 1. Create Ledger Mohan A/C (under Sundry Creditors. 2. Gateway of Tally Accounting Voucher Payment Voucher [f5]. 3. Debit Particulars Mohan A/c 4. Credit Particulars Cash A/c

19 P a g e fdjk;k fn;k 4,000 : fn,a JOURNAL ENTRY S.NO. Particular Amount Amount Cr. 2. RENT PAYABLE A/C 4000 DR 4000 TO CASH A/C Tally es dh tkus okyh Entry 1. Create Ledger Rent payable A/C (under Indirect Expenses: 2. Gateway of Tally Accounting Voucher Payment Voucher [f5]. 3. Debit Particulars Rent payable A/c 4. Credit Particulars Cash A/c QUESTION S:- 3. ANILdks 5,000 : fn,a 4- osru fn;k 3]000 : fn,a 5. MOHAN dks fdjk;k fn;k 2,000 : fn,a 6. fotyh dk foy Hkqxrku fd;k 1200 : fn,a 7- COMMISSION dk Hkqxrku 4,000 fd;k 8. OFFICE EXP. dk Hkqxrku fd;k 5,000 : fn,a 9. BONUS PAID dk Hkqxrku fd;k 1000 : fn,a 10. Cartage outward ¼xkM+h HkkM+k ½ WAGES PAID 6000 :

20 aa P a g e 20 Receipt voucher [f6] 1. Gateway of Tally Accounting Voucher Receipt Voucher [f6]. 2. Receipt Entry es Cash A/c ges kk Dr- fd;k tk;sxka 3. Receipt Entry es dksã uke fn;k gksus ij mldk A/c dks Cr. fd;k tk;sxka ¼tSls Ram, Shyam Etc.½ 4. dksã Income Head (Commission Receive, Interest Receive etc.) fn;k gksus ij ml Income Head ds A/C dks Cr. fd;k tk;sxk 5. fdlh Entry es dksã Income Head,ao uke nksuks fn;k gksus ij ges kk Income Head Cr. fd;k tk;sxka 6. Payment,oa Receipt es,d A/C Head gksus ij muds Øe k% nks A/C Payable,,oa Receivable Words ds lkfk [kksys tk;saxsa tsls & Rent A/C ls fdjk;k fn;k Hkh tkrk gs,oa ÁkIr Hkh gksrk gs Rent Receivable,oa Rent Payable nks A/C [kksys tk, xs rfkk blh Ádkj Interest, Commission br;kfn ftuds Hkh Receipt,oa Payment gksrs gsaaa aa nks A/C j[k tk, xsa Entries: ]000 : yxkdj O;kikj ÁkjEHk fd;k ¼Receipt) JOURNAL ENTRY S.NO. Particular Amount Dr. 1. Cash A/C DR To Capital A/C Tally es dh tkus okyh Entry 1. Create Ledger Capital A/C (under Capital A/c 2. Gateway of Tally Accounting Voucher Payment Voucher [f6]. 3. Debit Particulars cash A/c 4. Credit Particulars capital A/c Amount Cr

21 P a g e Suresh ls ÁkIr gq, JOURNAL ENTRY S.N Particular Amount Amount Cr. 2. Cash A/C DR To Suresh A/C Tally es dh tkus okyh Entry 1. Create Ledger Suresh A/C (under Sundary Debtors A/c 2. Gateway of Tally Accounting Voucher Payment Voucher [f6]. 3. Debit Particulars cash A/c 4. Credit Particulars Suresh A/c QUESTION S:- 1. Bank ls Loan fy;k fdjk, dk,d pssd ÁkIr gqvk 3000 : 3. deh'ku dk psd ÁkIr gqvk 8000 : 4. Rohan ls psd ÁkIr gqvk 2000 PURCHASE [f9] PURCHASE es og lhkh Entries dh tkrh gs] tks cspus ds mís ; ls [kjhns x;s eky dh gksrh gsa Furniture & Fixtures tc Hkh Lo;a ds mi;ksx ds fy, [kjhnk rc Fur- & Fixt. A/c esa tk,xk ysfdu tc cspus ds mís ; ls [kjhnk rc Purchase A/c es tk;sxka blh izdkj vu; Assets TkSlsfd%& Computer, Motor Car, Building,oa Expenses esa Printing Stationary br;kfn Hkh Grouping djrs le; Fixed Asst. es fy;s tk,axsa vfkok Purchase A/C es fy;k tk, bldk /;ku j[kk tk,xk&

22 P a g e 22 Purchase A\C ges'kk Dr fd;k tkrk gsa tc Hkh eky udn [kjhnus ij Cash vfkok Bank A\C dh txg cspus okys,d uke vfkok mldh firm dk uke vk,xka Note - 1. udn [kjhnk udn gh ekuk tk;sxka 2. tc Hkh fdlh dk uke fn;k gs m/kkj ekuk tk,xka 3. tc Hkh uke,oa udn 'kcn nksuks fn;s gks udn ekuk tk;sxka 4. tc Hkh m/kkj 'kcn fn;k gks m/kkj ekuk tk;sxka 5. tc dqn Hkh ugha fn;k gks u uke rfkk ges'kk udn ekuk tk;sxka Purchase es dh tkus okyh Entry Purchase A\C Dr To Cash A\C, Bank A/c (udn purchase dh flfkfr es ½ To firm/personal A/c(m/kkj purchase dh flfkfr es½ 1. Harish ls eky [kjhnk 5000 S.NO. Particular Amount Dr. 1. Purchase A/C DR 5000 TO Harish A/C Tally es dh tkus okyh Entry 1. Create Ledger Harish A/C (Under Sundary Creditor A/c 2. Gateway of Tally Accounting Voucher Purchase Voucher [f9]. 3. Debit Particulars Purchase A/c 4. Credit Particulars Harish A/c Tally es dh tkus okyh Entry 1. Create Ledger Cash A/C (Under Cash A/c 2. Gateway of Tally Accounting Voucher Purchase Voucher [f9]. 3. Debit Particulars Purchase A/c 4. Credit Particulars Cash A/c Amount Cr Ekky [kjhnk 2000 : S.NO. Particular 2. Purchase A/C DR TO Cash A/C Amount Dr Amount Cr. 2000

23 P a g e 23 QUESTION S:- 1. Rohan ls udn eky [kjhnk Ekky [kjhnk Harshi ls eky [kjhnk Baldev udn eky [kjhnk SALES [F8] Sales A/C ges kk Cr. fd;k tkrk gsa udn cspus ij Cash A/C Dr.,oa psd ls cspus ij Bank A/C Dr. fd;k tk;sxka m/kkj cspus ij Cash vfkok Bank A/C dh txg [kjhnus okys dk uke vfkok mldh Firm dk uke vk,xka 1. Mohan dks eky cspk JOURNAL ENTRY S.NO. Particular 1. Mohan A/C DR TO Sales A/C Amount Dr Amount Cr

24 P a g e 24 Tally es dh tkus okyh Entry 1. Create Ledger Mohan A/C (Under Sundary Debtors A/c 2. Gateway of Tally Accounting Voucher Purchase Voucher [f8]. 3. Debit Particulars Mohan A/c 4. Credit Particulars Sales A/c 2-udn eky cspk 5000 JOURNAL ENTRY S.NO. Particular Amount Dr. 2. Cash A/C DR 5000 TO Sales A/C Amount Cr. 5000

25 P a g e 25 3.Meena dks udn eky cspk vksj psd ÁkIr gqvk JOURNAL ENTRY S.NO. Particular Amount Dr. 6. Bank A/C DR TO Sales A/C Amount Cr Tally es dh tkus okyh Entry 1. Create Ledger Cash A/C (Under Cash A/c, Sales A/c (Under Sales A/c. 2. Gateway of Tally Accounting Voucher Sales Voucher [f8]. 3. Debit Particulars Cash A/c 4. Credit Particulars Sales A/c QUESTION S:- 1. udn eky cspk Shyam dks udn eky cspk Sohan dks m/kkj eky cspk Meena dks udn eky cspk Meena dks udn eky cspk vksj psd ÁkIr gqvk 10000