Tally Accounting Fundamental

Tally Accounting Fundamental

Tally Prime me accounting ka basic concept samajhna bahut zaroori hota hai. Accounting ka main purpose business ki financial transactions ko record karna aur unka proper report banana hota hai.

Accounting me kuch important terms hoti hain jaise:

• Ledger

• Trial Balance

• Trading Account

• Profit and Loss Account

• Balance Sheet

Ledger Kya Hota Hai

Ledger Accounting ka main part hota hai. Ledger me business ki sabhi transaction ko ek specific account me record kiya jata hai.

Example: 

• Cash Account
• Purchase Account 
• Sales Account
• Salary Account

Ledger ki madad se hume pata chalta hai ki kisi account me kitna debit aur credit hua hai.

Trail Balance Kya Hota Hai

Traill Balance ek acconting statement hota hai jisme sabhi ledger account ke debit aur credit balance ko show kiya jata hai.

Trail balance ka main purpose ye check karna hota hai ki accounting entries sahi hui hain ya nahi.

Simple Formula:

"Total Debit = Total Credit"

Agar Dono equal hain to account correct hain.

Trading Account Kya Hota Hain

Trading Account business ka gross profit ya gross loss nikalne ke liye banaya jata hai. 

Isme ye items include hote hain:

Debit side

• Opening Stock
• Purchase
• Direct Expenses

Credit Side

• Sales
• Closing Stock

Is Account se business ka Gross Profit ya Gross Loss pata Chalta hai.

Profit and Loss Account Kya Hota Hai

Profit and Loss account Business ke net profit ya net loss calculate karne ke liye banaya jata hai.

Isme business ke sabhi indirect expenses aur incomes record kiye jate hain.

Example:

• Expenses
• Salary Rent
• Electricity
• Advertising

Income

• Commission received
• Discount received

Balance Sheet Kya Hoti Hai

Balance Sheet business ki financial position show karti hai.

Liabilities 

• Capital
• Loans
• Creditors

Assets

• Cash
• Bank
• Furniture
• Building

Formula:

"Assets = Liabilities + Capital"

Tally 28 Groups

Tally me ledger accounts ko organize karne ke liye 28 groups hote hain.

Primary Groups

1 Capital Account

• Example – Owner Capital

2 Reserves and Surplus

• Example – General Reserve

3 Loans Liability

• Example – Bank Loan

4 Current Liabilities

• Example – Creditors

5 Current Assets

• Example – Cash

6 Fixed Assets

• Example – Furniture

7 Investments

• Example – Share Investment

8 Suspense Account

• Example – Temporary Balance

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Sub Groups

9 Bank Accounts

• Example – SBI Bank

10 Cash in Hand

• Example – Office Cash

11 Deposits

• Example – Security Deposit

12 Duties and Taxes

• Example – GST

13 Provisions

• Example – Tax Provision

14 Sundry Creditors

• Example – Supplier

15 Sundry Debtors

• Example – Customer

16 Stock in Hand

• Example – Closing Stock

17 Purchase Accounts

• Example – Goods Purchase

18 Sales Accounts

• Example – Goods Sales

19 Direct Expenses

• Example – Freight

20 Direct Income

• Example – Job Work Income

21 Indirect Expenses

• Example – Salary

22 Indirect Income

• Example – Commission

23 Branch Division

• Example – Branch Office

24 Miscellaneous Expenses

• Example – Preliminary Expenses

Conclusion

Tally accounting fundamentals samajhna business accounting ke liye bahut important hota hai. Ledger, Trial Balance, Trading Account, Profit and Loss Account aur Balance Sheet accounting ke main parts hote hain. In concepts ko samajhkar Tally software ko easily use kiya ja sakta hai.