Type of Account Tally

1|Page Ramashiv computer institute
Type of Account
1.Real Account
2.Pursonal Account
3.Nomnal account
1.real account :-tks business ge start djrs le; iSlk yxkrs gSaA mls ge real account dgrsa gSaaA
Ex:-coumputer rFkk Furniture yxkuk A
2.Pursonal account :-tSls fd ge Bank ls ysus nsus vkSj m/kkj ysuk ;k nsuk pursonal account ds
vUrxZZrk vkrk gSA
3.Nominal account :-tSls fd computer esa fotyh dk foy ]salary eky dk HkkMk ;g lc Nominal account
vUrxZr vkrsa gSaaA
Question :-what is account ?
Ans:- fdlh oLrq ds ckjs esa iw.kZ tkudkjh ;k Kku gksuk pkfg;s vkSj mlesa ysunsu Hkh gksuk bls gh ge
account dgrs gSaaA
Question:-what is Ladger ?
Ans:- Business ds rksj ij [kkrksa ds Maintain djus dh fØ;k dks Ladger dgrs gSaA
Ledger cukus dh fof/k

Tally esa opening window gksrh gSA mldk uke gateway of tally gksrk gSA blesa ge accounting
information ij enter djrs gsaA fQj ,d window vkrh gSA ftldk uke accounting information gksrk gSA bl
window ds fuEu Hkkx gksrs gSaA
GROUP
LEDGERS
VOUCHER TYPE
QUIT
bl window esa ge Ledger ij enter djsxs fQj tks window [kqy dj vkrh gSA mldk uke Ledger gksrk gSA ml
window esa single ledger dk use djrs gSaA
CREATE
DISPLAY
ALITER
Create esa ge ledger cukrs SA vkSj display esa ge leadger cuk gqvk ns[krs gSA vkSj alter ge leadger
dh xyrh dks ge Bhd djrs gSA
UkksV& Monthly Expenses Indirecr Expenses daily Expenses Direct Expenses
some Useful Meanings Related to Accounting 
1 Liabilities nkf;Ro nsuk
2 JOurnal iqLrd
3 Accountant ys[kiky
4 Profit/ Loss A/C ykHk gkfu [kkrk
5 Assets laifRr [kkrk
6 Capital Iwakth
7 Proprietor Ekfyd Lokeh
8 Treble Income dj ;ksx; vk;
9 Accounting ys[k deZ¼ys[kkadu½
10 Suppliers vkiwfrZdrkZ
11 Current orZeku
12 Employees deZpkjh
13 Customer Xkzkgd
14 Public Tkurk
15 Warranty vk'ok’ku
16 Government ljdkj
17 Manager izac/kd
`18 Management izca/k izca/ku

19 Understand liabilities le> esa vkus ;ksX;
20 consistency Lkykg
21 Transaction ysu nsu

23 Deal lkSnk
24 Business transaction O;olkf;d ysu nsu
25 Business O;okl;
26 Salary A/c osru [kkrk
27 Rent a/c fdjk;k [kkrk
28 Interest C;kt [kkrk
29 Document izi=
30 With draw fudkyuk
31 Deposit tek djuk
32 Bad debits vizkI; ;k v’kksa) ,slh m/kkjh tks
olwyu gks
33 Vouchers izek.kd
34 Nominal a/c vokLrfod [kkrk
35 Result Qy
36 Owners Equit Lokeh dh ns; rk;s
37 Net assets “kq) lEifRRk
38 Net warth “kq) ewY;
39 Drawing vkgj.k
40
41 Current Assets Pkkyw laIIkfRRk
42 Tangible assets ewrZ lEifr tks fn[kkbZ nsrh gks
43 Intangibele assets viwrZ laifRRk tks fn[kkbZ u ns
44 Mines [kkausa
45 Over draft vf/kfodlZ
46 Distant NwV
47 Concession fj;k;r
48 Trade descant O;kikfjd
49 Purchase return dVkSrh
50 Sale return Ø; okfilh
51 Live stock T`khfor HkaMkj
52 Dead stock e`r HkaMkj
53 Indian system cash system Hkjrh; iz.kkyh
54 Finished goods jksdM iz.kkyh

55 Warking progress Dk;Z izxfr ij gSA
56 Revenew vkxeu
57 Wages a/c Ektnwjh [kkrk

58 Discount a/c dVkSrh [kkrk
Full form of banks
U.B.I United bank of india

H.D.F.C Housing dovelopement financ carparation
I.C.I.C.I Investement carporation of india
Qu. What is a Tally ?
Ans.tally is a complete account software
vkus okyh oLrq Dr gksrh gSA
tkus okyh oLrq Cr gksrh gSA
lHkh gksus okys ][kpZ Dr gksrh gSA
vk; vFkok ykHk Cr gksrh gSA
All purchase Dr.
All Expenses Dr
All sale Cr
All profit and lass Cr
1.debit the receiver and credit the giver .

2.debit what comes in & credor what pes out.
3.debit all expenses and losses and credit all income and goins.
1. Capital
1- revenue and surplus
2. Curent assets
Bank account
Deposit
Cash in hand
Stock in hand
Loans advanced
Sundary debtors
3.Current Liabilities
Duty and tax
Provision
Sundary creditors
4.assets
Carrent assets
Fix assets
5.Investment
6.Lons
Secure Loans
Unsecure loans
B.o.d -bank over draft
7..suspense account
8.miss expenses (assets)
9.branch and division
10.profit and loss

Indirect expenses
Direct expenses
Indirect income
Direct income
Purchases
Sale
Accounting Feature
Qu. Payment and receipt esa cr dr ugha vk jgs rks \
Ans. Use single entry more for payment receipt contra dkas No djsxsaA
Use cr/dr instead of to by during entry

Dks ( yes ) djsxsa A (f12)
 Types of account in bank

Carrent account pkyw [kkrk
Saving account
r.d recuring deposit
cpr [kkrk
boys account vc/kh tek [kkrk
f.d fixd dipositaccount cPpk [kkrk
vpy tek ][kkrk
Type of discount
Treading discount eky ij NwV
Cash discount uxnh ij NwV
Sale djrs le; discount expenses gksrk gSA

Purchase djrs le; discount income gksrk gSA
VOUCHER
1.CONTRA VOUCHER F4–blesa ge bank ls ysu nsu dh entry djrs gSaA
2.PAYMENT VOUCHER F5- blesa ge m/kkj eky dk payment vkSj salery nsuk fotyh dk fdjk;k ram
nsuk vkfn [kpZ nsrs gSaaaA
3.Receipt voucher F6 –blesa ge capital okyh entry vksj fcds gq,s eky dk iSlk vkus okyh entry djrs
gSaA
4.JAURNAL VOUCHER F7 –blesa ge vat adjustment ckyh entry vkSj fgjkl okyh entry eky transfer
djus okyh entry stock journal esa vkrk gSA
5.SALE VOUCHER F8 –blesa ge m/kkj ;k uxn eky cspus ckyh entry djrs gSaA
6.PURCHASE VOUCHERA
LEDGER GROUP VOUCHER

1. Capital Capital account Receipt
2. Purchase Purchases Purchase
3. Sale Sale Sale
4. Salary paid Indirect expenses Payment
5. Rent expense Indirect expenses Payment
6. Machine purchase Purchases account Purchases
7. Book purchases Purchase account Purchases
8. Purnictur purches Purchase account Purchases
9. jke ls eky [kjhnk ¼m/kkj½ Sandary creaditars Purchase
10. ‘’;ke dks eky cspk m/kkj Sundry debtors Sale
11. Bank Bank account Contra
12. Commission paid Indirect expenses Payment
13. With draw Capital account Payment
14. Discount recive Indirict income Receipt
15. Machine Fix assets Purchase
16. Wagis paid and over heed Direct expenses Payment
17. Seguearty deposit Direct assests Payment
(1.)Inventary and information
Geteway of Tally
Masters
Accounts information Made the new voucher
Inpert most ers.
(2.)
Accounting information
Group
Ledagers
Voucher type
Quit
(crieat)
1.fQjtks u;h window vkrh gSA mlesa ge u;k voucher

Ex-baank respect [under ]respect
Bank payment [under ]pement
2.salary ds uke cukus ds fy;s F11 esa tkdj maitain cost centres (yes ) djrs gSaA
2.more than one cast catagary (yes)djrs gSaA
Ladger cukrs le; salary esa cost centre dks (yes)djsxs fQj voucher entry esa
salary dk amount nsrs gSA
3.
Cost allocat-ons for salary
Up to rs .32,46500 dr
Cast.categary
Name of cast centre –ammount
Primary cast centre
Name amount
4.Purchase okyh entry ds fy;s
Masters
Accounts information
Invertary information
Inport most Ers.
5.Purchase okyh entry djus ds fy;s lcls igys ge gateway of tally ls inventary information dks djrs
gSaAmlds ckn tks window vkrh gSAmldk uke inventary gSA
Inventary information
Stock groups
Stock itom
Voucher types
Units of mmeasure
Quit
6-bl window es lcls igys ge stock groups dks djrs gSaA

creat esa ge groups cukrs gSaaA
Ex-Stabilisers ;k pump
mlds ckn ge unite of measure dks djrs gSA fQj
creat dks djrs gSaA
Ex-ML Bag ,K.G,Pcs, NOS
fQj ge Stock items cukrs gSaA
6.
Stock.*
Name *High capicity
Under *Stapilisers
Units* PCS Accept
Yes or No
7.
Accounting voucher
Purechase
Rif____
Party’s A/C Name ALT+C

Current Balance
Item nsus ds ckn ,d ckj djus ds ckn input vat

Name * input vat 12.5%
Under * Duties and taxes
Types of duty tax * No
Vat tax class * input vat 12.5%
Invertary values are offected * No
A To Z treders Ladger window

Name * a to z Treders
Under * Sundery credirtars
Maintain blances bill by bill * (Yes)
9. Accounting Details for high c.s
Upto
Particulars /vat/tax/class/amount
10.
Ledger Alteration
Name* purchase 12.5%
Under* Purchese account
Used in vat returen * (Yes)
Vat tax Class * purchase 12.5%
Inventary values are offecter * (Yes)
10 | P a g e Ramashiv computer institute
Vat in class
Input vat & cst
Inter – state purchase
Ledger Groups
Purchase @ 1% Purchase
Purchase@ 4% Purchase
Purchase @ 12.5% Purchase
Input vat @ 1% Duty and tax

Input vat @ 4% Duty and tax
Input vat @ 12.5 % Duty and tax
Sale Vat
Sale @1% sale A/C
Sale @4% sale A/C
Sale @12.5% sale A/C
Out put vat @ 1% duty and tax

Out put vat @ 4% duty and tax
Out put vat @ 12.5% duty and tax
Entry
1.Mr. Anurag rai start business by bringing in capital for 1500000 rs. By cheque and deposit
in the ICICI bank by opening a new accounting
( F6)
Capital cr
ICICI bank dr
Groups bank account
X xyr
(2.)Mr.raj with draw 15,0000 by cheque for shop
Expanse from I.CIC bank
(F4)
With draw Dr.50,000
ICICI bank cr 50,000
Graips capital
(3.)Mr.raj purchase furniture and fixtures 1,00000 rs. For the shop by the cheque .
Furniture fiture dr
ICICI bank cr
Groups Indirect expenses
F5
(5.)Mr.raj rented his business at payment hi oaud a security deoisut 25m000 bt chegue .
Security deposit (shop ) dr 25000
ICICI bank cr 25000
Groups deposit assets
(5.)Mr.raj issued a chegue to the purchases fallowing

Assets.
F5
Assets cost
Cell phone 5500 rs.
Computer 25000 rs.
Electrical fittings 5000 rs.
Motor vehicle (2 wheeler ) 40000 rs.
ICICI bank - 75,500
6.Mr. faj hired the following people . (F5)

Name Monthly
Dr.Rahul bhatt 4000
Jay ram 3500
Shiv mathur 2500
Ajit 1500
Total amount 11,500
Cr.bank A/C 11,500
7.raj Purchased the fallowing items from a to z treders on credit (F9)
Item Quantity Rate Value Input vat Total value

(cst)
High capacity 100 600 60,000 12,5% 67500
stabiliser
Input vat @ 12.5% 7,500,00

Group --- stabilirer.
8.Mr.raj purchase the following item a to z traders on credit .
Items Quantity Rate Value Input cst Total value

Low capacity 100 400 4000 12.5% 45000
Open well 50 1500 15000 4% 78000
pumps
Sbmosible 100 2000 20000 4% 208000
pumps
Gross total 331000
Input vat @ 12.5% 5,000,00
Input vat @ 4% 11000 ,00
Groups Stabiliser
Groups Pump
Groups Pump
9.Mr. raj paid carriage inword expenses of rs. 500 on cash on purchase made on 20.4.2005
and 21.4.2005
(F5)
Carruage inword dr.500
Icici cr. 500
Groups 2 cartridge in word in direct
10.Mr. raj transferred rs. 10,000 to petty cash from cash to meet the day to day expenses.
(F4)
Petty casher Dr 10,000

Bank Cr 10,000
Groups cash in hand
11.mr. raj with draw rs . 5000 in for personal use .(F5)

With draw Dr 5000
Bank Cr. 5000
Groups Direct expenses
Capital.
12 vat adjustment entry (F7)
Vat adjustment
Input vat @ 12.5 % 12500
Input vat @ 4% 11000
Total 23500
Groups capital
13. Mr. raj salaries though chegue for the month of April 2005 chegue number (123456)the
details are as follows.
(F5)
Rahul bhatt 2400 18

Jairam 2100 18
Shisher 1500 18
Ajith 900 18
Gr.total 6900
Ladger - salary
Groups - indirec expense
g. –icici bank
14.Mr. raj paid rs. 2500 in cash for stationery Printing invoices canot traders.(F5)
Icici Dr. 2500
Cash Cr.2500
Groups Bank account
15.Mr. raj received the statement of expenditures from the petty cashier for the month of
April 2005 the statement is as follows. (F5)
Stationery purchase 2500
Cell phone bill 600
Shop mainterance 450
Conveyance expenses of markecting 250
expenses
Total account. 3.800
Group Capital
Cr-petty cashier 3.800
16.mr. rai paid rs. 3500 by chegue towards shop rent for the month of April 2005 chegue
number 123456.
Rent shop Dr.3500
Icici bank Cr.3500
Groups Indirect expenses
17.Mr. rai sold the following items for cash details are as follows. (F8)
Item Quantity Rate Value Out put vat Amount
cast
High capacity 50 850 42500 12.5% 47813
Open well 15 1700 25500 4% 26520
pumps
18. Mr. rai issued a chegue to a to z traders for rs. 396500 deducting the rs. 2000 discount
received . He received discount as the agreed to pay the entire bill amount .
A to z traders dr 396500
Icici bank cr. 396500
19.Mr. rai with draw rs. 4000 in cash for personal use (F5)
With draw dr 4000
Cash cr 4000
20. Mr. rai paid received statement of expenditure from the petty casher for the month of
may 2005 the statement is as follow . (F5)
Cell phone 1
Convey ance expen –of 800 rs. bill 5
market executives 0
0
r
s
.
Shop contenance expenses 200 rs.
21.vat adjustment entry. (F7)

Vat adjustment 6332.50
Out put @ 4% 1020
Out put @ 12.5% 5312
Manufiacturing
Manufiacturing okyh entry djus ds fy;s lols igys ge u;k group cukrs gSaAftldk uke expenses on
purchase gksxk bldk group purchase account gksxk A
Manufiaturing okyh entry esa ledger dkZSu dkSu ls gksrs gSaA
Party dk name Anything

Purchase 12.5%
Input vat 4%
Carriage inword 1%
bldks cukus ds fy;s party dk name
group sandary creaditors
purchase purchase account
use in vat reurn yes

vat in claass purchase yes
inventary value are effected yes
in put vat groups duty and taxs

types of duty and tax vat
vat in tax class in put yes
carrage in word  bldk group expense on purchase

used to in vat return (NO)
Note  -- in F “ fixtures –set

Mantinas
Mantiplayer godowns to (yes)
Question – what is row material ?

Ans. Row is a crude material .
Groups
Manufiacturing entry djus ds fy;s
(1) Godowns
(2) Stock group
Godownrow material godown bldks cukus ds fy;s ge gate way of tally. Envntary
information mlesa godown dks enter djsxs fQj create dks enter djsaxs mlls ge cuk;sxs row
material godown vkSj bldk group primary jgsxk A
Stock group row material bldks cukus ds fy;s ge gate way of tally inventery information
dks enter djsaxs mlesa row material cukrs gSaA mldk primary cukrs gSaA
Note ---in F11 fixture

Mantness stock categaries
Stock catagiries – prossesor 4 prossesor athlon catagaries dks cukus ds fy;s lcls igys tally ls
information dks enter djs fQj stock categaries dks enter djsxs fQj create fQj ge prossesor p4
vksj athlone dks cukrs gSaA vkSj budk group primary jgrk gSA
Stock * Item *Name

1.prossesor p4
2.prossesor athlon
3.monitar
4.hard disk
bu items dks cukus ds fy;s ge gate way of tally dks enter djsssxs fQj items dks enter djsxs
1.prossesor p4 ----bldk group –row material

categaries ------- prossesor p4
unit ----- nos
2.prossesor athlon ---above
Categaries --- athlon

3. Moniter --- bldk group – raw material bldh
Categaries -----not appliable
Unit --- nos
4. Hard disk ---- above
Transactions for october 2005
1.the directors of the company brought in rs. 2500000 (250000) equity shares at 10 in the
form of equity share capital
The company has a bank account with HDFC bank .
Capital cr 2500000
HDFC bank dr 250000
Group bank account
2. prelminary expenses of 100000 incurred by prometer were reimbursod to them by issuing
a chegue .
As per company policy preliminary expenses are charged to profit and loss account over
aperiod of 5 years the is 20 %for each year.
Primary dr 100000
HDFC bank cr 100000
Group mise expeses
3. the company rented a godown and paid a scrurity deposit of rs. 7500 by cheque .
Security deposit godown dr 7500
HDFC bank cr 7500
Group deposit assets
4.the company applied for two telephone connection a security deposit of rs 600 was paid for
the some by cheque.
Security deposit telephone dr
HDFC bank cr
Group deposit assets
5.the company with drow rs 50,000 from the bank for office use of which rs. 30.000 was
advanced to the petty cashier.
HDFC bank 50000 cr
Cash 20000 dr
Petty cashier 30000
Group cash in hand
6.the company purchase row materials on 15 day credit from ultra teach computer stred
them in row inaterials godownand paid carriage
Inword expenses of rs 400

Item Quantity Rate Vat Value

Processor 50 3700 4% 185000
/athalon
Hard disk 100 2300 4% 230000
Moniter 110 3500 4% 385000
Processor p4 50 5700 4% 285000
Grand Total 1128800
F9 & F11
Group --- sandary creaditor
Carriage in word --- 400
Maintain stock categaries yes
Maintain multiple godowns yes
Input vat 43,400,00
7.the company purchased the following row materials from is item systems on 30 days credit
which was stored in the row materials godowncarriage in word expenses of rs 350 was paid .
Item Quantity Rate Vat Value
Key board 110 200 4% 22000
Mouse 100 150 4% 15000
Mother board 100 3200 4% 320000
Total amount 371630
(F9) (F11)
Group – sandary greditar
Maintain balances bill by bill yes
In put vat 14280
Cariage inword 350
Group –expenses on purchase.
8.the folowing items were transtered from row material godown to assembling godown .
Item Quantity
Monitar 50
Processor 25
Processor athlon 25
Hard disk 50
Key board 50
Mouse 50
Mother board 50
(1)row material godown yes
(2)assembling godown yes
tc craids row material ls assembling godown transfer
fd;k tkrh gSA rc ge bl entry dks stock jurnal voucher esa djrs gSA
9.vat adjustament account

Vat adjustment a/c 57.680
Input @ 4% cr
Display vat reports
10. petty casher submittd the statement of expenses for the month of october 2005.
Salaries to stoff for month of october 2005 is rs. 9000 (for 15 day)
Name Quantity
Rohan rai 1700
Dilip chari 1700
Preethi raj 1500
Srinath 500
Paresh sheay 1500
Nitin nagaray 2100
Electricty expenses 400

Rent expenses 800
Printing and – 1500
-stationery –
-expenses q 2400
Bl entry dks djus ds fy;s lcls igys ge salary expenses dk voucher cukrs gSaA;s undr indirect
expenses es tkrk gSA
Cost centresare applicable – yes

Salary ds uke cukus ds fy;s F11 press djrs gSAa
Note 
Make a seprate voucher entry all ocotiring rent expenses using intre class a location .
Set maintain cost centres to (yes )

Set more than one payrall /cast eat egary to (yes)
2.issued a bearer chaque for rs 40.000 to petty cash
HDFC bank - 40.000 cr

Petty cashier -40.000 dr.
Group – cash in hand .
3. to assemble one computer (P4) the following peripheral are ---

Name of the peripheral Quantity
Processor (P4) 1 nos
Moniter 1 nos
Mother board 1 nos
Hard disk 1 nos
(Box) mouse 1 nos
Key board 1 nos
The company assembled 20 computers with p4 coniguration using the peripherals listed in
the table and stared the same in the finished good godown wages of 30.000 and over heads
cincluling power of rs 2000 lover heads are resived at rs 100 per computer were incurred.
The wages were paid by chegue
Note 
Create a manfacturing journal under stock journal by setting.
Name Computer p4
Under finished goods.
Maintain in batche yes
Alter components (bom) yes
4.the compant sold computer p4 to interfex corparatior on crodition creadit of 15 day .

Items Quantity Rate Value Vat
Computer p4 10 nos 24.500 245000 4%
1.name –inter fex carparation
Under –sundry debtors
Inventory (voucher value are affected (yes)
2.name –sale @4%
Under –sales account
Used in vat retarns yes

Cost centras are applicable yes
3. out put vat @4%
Under –duty and tax
Inventery values are affected No
5. The company paid to ultra teach computer rs 528800part payment of bill dated .
Ultra teach computer dr. 528800
HDFC cr. 528800
6. Cheque issued for rs 42000 to petty cash
HDFC bank 42000 cr
Petty cashier 42000 dr
Group capital.
7.to assemble one computer athlon the following periharls are required .
Name of the parite Quantity
Processor (athlon) 1 nos
Moniter 1 nos
Mother board 1 nos
Hard disk 1 nos
Mouse 1 nos
Key board 1 nos
Maintain in batches (No)

Set momponents Bom (yes)
The company assembled 22 nos of computer athlon and stored them in finished goods
godown it incurred wages of rs 35000 and over heads (including power ) of rs 2200.
The wages amounting to rs 33000 were paid by chequed.
Name computer
Under finished goods
Categary not applicable
Unit nos
8. received cheque for 25.4800for inferfex corporation in full settlemnt for bill dated .
Inter fex corporation 254800 cr

HDFC bank 254800 dr.
9. the compant riceved a sale order for 10 computer (athlon ) from informations india P.V.T
L.T.D to be delivered on 20/12/09 at rs 22000 each order number 11p/01 .
Informatics pvt – ltd
Order no --iip -01
Name of item – computer athlon
Note 
Allow sale order processing to yes
10.sold to toonz animation mumbai 10 nos of computer athlon on crewadit of 15 days item
quantity rate ct value.
Items Quantity Rate Cst Value
Computer 10 nos 235500 4% 23500
Total 244400
Toonz animation
Under sundry debtors
Maintain balances bill by bill to yes
Name –sales –cst
Groups sales account
11. vat adjustment entry
Vat adjustment 9800
Cst out put a/c 94000dr
Input tax 57.680.00
387.480.00
Out put vat @ 4% 9800
Creat (a)
Manufiacturing journal okyh entry djus ds fy;s bl entry es u;k voucher creat gSA
Made of voucher
Go to creat way of tally accounting informations dks
djsaxs fQj voucher types dks djsaxs fQj creait dks djsxs fQj tks window vkrh gSA
mlesa ge u;k voucher cukrs gSA ftldk uke name manufiacturing journal bldk types of voucher
class stock journal gksxh ]vkSj ;s outomatic gh jgsxk vkSj blesa ,d 0 gksxk ftldk uke use as a
manufiacturing journal dks yes djsxs vkSj ;g voucher alt +7 ls [kqysxkA
Made of entry
bldh entry djus ds fy;s gateway of tally ij tkrs gSaA vkSj inventory expense dks djsxs fQj
manufiacturing journal dks alt+7 djsaxs A
Name of the prodact esa ge tks item rS;k djrs gSaA mldk uke nsrs gSaA vkSj ml dh quantity
fQj name of ite lkjs item nsus ds ckn right hand ds colom esa ge waes expenses vkSj over
head expenses nsrs gSaA
Inventory voucher
1. Purchase order voucher – bldk use dsoy ge purchase order djus ds fy;s djrs gSA (alt
+4)
2. Sale order voucher –bldk use dsoy ge sale order ysus ds fy;s djrs gSaA (alt +5)
3. Rejections in
Rejections out
1. Rejections in – bldk use sale return ds fy;s fd;k tkrk gSA Alt+F6
2. Rejections out – bldk use purchase return ds fy; fd;k tkrk gSA
4.Stock journal Alt+F7
Manfiacturing jounrnal
3.stock journal – bldk use dsoy ge eky dks transfer djus ds fy;s djrs gSaA
As- Assembling godown ls finished godown rd

4.manufiacturing journal – bl use dsoy eky dks rS;kj djus ds fy;s djrs gsA
As &,d computer dks rS;kj djus esa D;k &D;k lkeku yxrk gSA
5.deliver note – bldk use dsoy ge eky ds igqWpkus ds fy;s djrs gSsaaA (alt +4)
As- geus sale order fy;k gSA mldk eky igqWpkuk gSA
7. Recept note – bldk use dsoy ge purchase order receipt (alt +F9) djus ds fy;s djrs gSA
Entry
1. Faise purchase order with rham computer with order no po |001 due date 24-12-2005
for the following items.
Name of items Quintity

Moniter 100
Hard disk 100
Key board 100
Mouse 100
Mother board 100
Note --1.integrate accounts on inventary (yes)
2. Allow purchass orderd (yes)
3. Use tracking number (yes)
Key (alt+4)
1. Assembled 10 nos of computer athlon and 15 nos of computer p4 and stared in
finishid good fodown cast center --- (No)
Wages – dr—computer athlon
15000
Computer p4
22500
37500
Dr. --- over heads –
1000
Computer
Cr.—HDFC bank
1500
2500
2. Delivered to information india PVTLTD towards sales order np 11p|01 as per
delivery
3. Note numbers on 01 as perdetails in the following table.
Items Quantity Rate Value
Computer 10 nos 22000 2.20.000
*Note * f11 features use tracking number to (yes)

Key alt +f8
4.informaties india Pvt. Ltd returned 2 nos of computer athlon which were delivered o 20-12-
2005 as per delivery note no 01 as they were not as per the given specification.
*Note* use reyection in notes to (yes)

Key ctrl+f6
5.received note from rhum computer against order no po|001,as per RN -01
Names of items Quantity
Moniter 100
Hard disk 100
Key board 100
Mouse 100
Mother board 100
Keyalt +f9
6.received chuque for 244400 from toonz animation in full settlement for the dated 13-12-
2005
Toonz animation 244400 cr
HDFC bank 24440 dr
Key  F6
8. Returend 5 nos mouse to rheem computer which were not as per specifiction ,towards
receipt note no :001 .
v- rejection out
PN-rheem computer
I- Mouse 5 Box
Note –tracking no : 001 order
No: not applicable
Row matrial godown 5 box
Key –alt +F6
8.a sales in voice was raised on informations pvt ltd for 8 nos of computer athlon
retained by them and a cheque was received for rs 183040 tawared the sale .
Sale ---(F8)
Party’s a/c name – information india Pvt Ltd
Name of item --- computer athlon
Out put vt @ 4%
Recipt --- (F6)
Information india Pvt/Ltd 830.4000 cr
HDFC bank 8304000 dr
9.pass vat adjustment entry.
Out put CsT @ 4% * 9400
Out put vat @4% * 7040
Vat adjstment a/c * 16440
Key --- F7
Defination –T.D.S ,d ,slk tax gSA ftldk use cMs cMs Bsdsnkj vkSj dEiuh;kW dks incomes ij
yxrk gSA
Solve TDS entry
1. Entry journal *
1.recived invoice from mohan bhaghov chartered accountant towards internal audit of
accounts rs 25000.
2. note
In F12 configuration allow alteration of TDS tates and values to (yes)
Debit pertee coaler – infernal audit Ex.25000
Credit pertee cooler –mohan bharghav –25000
1.entry voucher (v) dks type djus ij
Journal voucher ---(F11)
1.infernal audit expense (Ladger )(Dr)
After that F11
Groups * indirect expenses
2. Ladger --- mohan bharghav (cr)
Group ---sandary creaditars
New reference : mohan bharghav
After that
Amount ---25000 rs
Than
After that alt +c ls tds dk ladter cukrs gSaA bldk (group )
Group duty and tax esa tkrk gSA type of duty tax esa bldks tds dks ysrs gSaaAblds
ckn nature of payment esa (f) prasse djus ij class for prefessinal or technical service
dks ysrs gSaA
fQj blds ckn ugnore tds exemption limit (yes ) djrs gSA blesa ge f11 esa
tds class * (yes )
class – individual |Huf |-resident ) dks prasse djrs gSaA
enable tds (yes)
mdelly other company features (yes)
(F11)
Enter tds deductar detaitas (yes)
Company tds deductar details

Tax assesement numbers angthing no
Income tax circle |word |TDS anything write
Decuctar type
Name of person responsible non –company 321 designation
Lest of deduatior type

Compeny
Non – company
2.*entry *
2.journal voucher 
Mohan bhargav--- dr
blesa tc dlZj tc bharghav ij gksxk rc ge alt +s prass djsx mlds ckn djsxs rks gekjh ,d
window vkrh gSA mlesa tds vkrk gSA ml ij djrs gSA vkZSj mlesa djrs pys tkrs
gSA tks Hkh gekjk dqN dVds vk;sxk og gekjk tds esa tkrk gSA
TDS * CR
TDS Details for tds
Gross amount 25000.00
Income tax 5% 1.250.00
Surchage 10 % 120.00
Add|surchage (chess)_ 2% 28.00
New ref jrn| 2 1.403.00 cr
Mohan bharghav dr
Tds cr
Payment 3
3.paid to mohan bharghav towards his invoice after deducting TDSrs- 1403 on amount
payable to him .
Debit porteecoler * mohan bharghav 23597 agust rs fmb -01
TDS DR 1.403.00
CURBAL DR
TDS DETAILS FOR TDS
AGUST REFERENCE JRN 1-2-1:403.00 DR

blds ckn tks window vk;sxh mlesa dsoy end of list dks enter djuk gSA
cash cr 1.403.00 enter djus ij carrent bail :25000.00
TDS 1.403.00
CURBAL :0:00 DR
TDS DETAILS FOR TDS
CASH CR.1.403.00
PAID TDS deducted on mohan bharghav’s innoise rs 1403 through cheque.
Note --use singe intry made for
Pymt | rept | contra to (yes)
Made bharghav dr 235.97.00

New reference 123597.00 dr
End of list
Cash cr 23597.00
Service tax entry

Defination *
Service tax dsoy gekjh csph vksj [kjhnh tkrh gSa ;s dEifu;ksa ij fuHkZj djrk gSA fd
service tax nsrs gSa ;k ugha A
As. [kjhnrs le; service tax gesa feyrh gSAvkSj csprs le; service tax gesa nsuh iMrh
gSA
Entry *
Mr rai purcase computer with service 10% 40.000rs.

Computer purchase 40.000
Computer service (10% cess 2%) 3.672.00
Natration 43.672.00
Formula *
Lcls igys ge tc company cukrs gsaA rks mlesa vat tax dks no jgus nsrs gSaaAderact
compant dks cukus ds fy;s ctrl+a dks nckrs gSaAblesa gekjh compant tYnh cu tkrh
gsA (just preace gksrh gSA
Tkc ge service tax tkdj service dks yes djrs gSaA
Enoble service tax. (yes ) djrs gSaA

;fn service tax esa particulors ds LFkku name of items fy[kk gqvk vk jgk gks rks ge
Alt+I dks nckrs gSA ,slk djus ds particular vk tkrk gSA bles entry djus ds fy;s vxj ge
dksbZ eky [kjhnrs gSA rks purchase voucher F9 esa entry djrs gSA vkSj ;fn ge dksbZ
eky cspsaxs rks ge sale voucher esa entry djrs gSA vkSj bles
Maintenace and repair service tax dks djrs gSaA
Note *
bles sale dh entry Hkh blh izdkj djrs gSA
1.Mr fai purchass c.d with service tax 5% 12000 rs,

C,d purchase 12.000
Cd service tax 5% cess 2% ) 581.40
Natration 12581.40
2.Mr. rai car purchase with service tas 25% 200000 rs.
Car purchase 200000
Car service tax 25% cess 2% 38.250.00
Natration 2.38.250.00
3.mr. rai purchase DTH from mital traders with service tax 20% 25000 rs,
D.T.H purchase 25000.00
D.T.H service tax (20% 2% cess0 4.080.00
Natration 29.080.00
Trading discount entry *

1. Mr. rai universal business stard opening a new account in H.D.F.C bank 2500000 rs,
Capital cr 25.00.00.00
HDFC bank cr. 25.00.00.00
2.mr. rai purchased the following good from pacific merchants on crudit for 30 day interest is
to be calculated at 10 % per annum (F9)
i
ITEMS Quantity Rate Value Vat t.amoun t
High capicity 200 650 130.000 12.5% 146250
Open well 300 1600 480000 4% 499200
pumps
Gross total 645.450
Create group outstation creditars ( uder sundry creditors0
Create ladger --- pacific meschants ( under out station creditar )
Activate interest calulation –(yes)
3.mr rai sold the following items to jove trading compony on credit for 45 day interest
charged is at 15 % per annum if payment is not made with in credit periocl. (F8)
Carriage in word expenses -- (400)

Maintain cost center (yes)
Items Quantity Rate Value Vat t.amount
High capacity 25 900 22500 12 .5 % 25313
stabiliseg
Submersible 30 2500 7500 4% 7800
Grass total 103313
4.mr. rai sald the following items to data teach services on credit .
Items Quantity Rate Value Vat t.amount
Low capacity 100 5500 55000 12.5% 61875
stabilisery
5.mr. rai purchased the following under a sales offer. He paid by cheque.
%The offer is as folows (F9)
 on purchase of 10 night capacity stabilisers 1 HCS is given free of cost on purehass of 5
low capiacity stabilisers 1 lcs is given free of cost .
Input vat % 12.5%
Items Purchase Free Total Rate Value Amount
High 50 5 55 650 32500 36563
capacity
stabilisery
Low 20 4 24 400 8000 9000
capacity
stabilisery
6.mr. rai introduced a saales offer and sold the following items on credit of java trading
company and data teach services .
Java trading company
Items Sold Free Total Rate Value Out put Total
qty cost qty vat amount
High capacity 20 2 22 150 15000 12.5% 16875
stalaliser
Low capacity 5 1 6 450 2250 12.5% 2531
stabiliser
Data teach services
High 30 3 33 750 22500 12.5% 25312
capacity
stabiliser
Low 15 3 18 450 6750 12.5% 7594
capacity
stabiliser
Gross 32906
total
Diffarent actual. And billed quantity (yes)

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1|Page Ramashiv computer institute

Ledger cukus dh fof/k

`18 Management izca/k izca/ku

21 Transaction ysu nsu

54 Finished goods jksdM iz.kkyh

57 Wages a/c Ektnwjh [kkrk

Full form of banks

U.B.I United bank of india

1.debit the receiver and credit the giver .

8.miss expenses (assets)

9.branch and division

10.profit and loss

Use cr/dr instead of to by during entry

 Types of account in bank

Sale djrs le; discount expenses gksrk gSA

LEDGER GROUP VOUCHER

(1.)Inventary and information

1.fQjtks u;h window vkrh gSA mlesa ge u;k voucher

4.Purchase okyh entry ds fy;s

6-bl window es lcls igys ge stock groups dks djrs gSaA

Party’s A/C Name ALT+C

Item nsus ds ckn ,d ckj djus ds ckn input vat

A To Z treders Ladger window

9. Accounting Details for high c.s

Input vat @ 1% Duty and tax

Out put vat @ 1% duty and tax

(5.)Mr.raj issued a chegue to the purchases fallowing

ICICI bank - 75,500

6.Mr. faj hired the following people . (F5)

7.raj Purchased the fallowing items from a to z treders on credit (F9)

Item Quantity Rate Value Input vat Total value

Input vat @ 12.5% 7,500,00

8.Mr.raj purchase the following item a to z traders on credit .

Items Quantity Rate Value Input cst Total value

Groups 2 cartridge in word in direct

Petty casher Dr 10,000

11.mr. raj with draw rs . 5000 in for personal use .(F5)

Rahul bhatt 2400 18

Icici bank cr. 396500

21.vat adjustment entry. (F7)

Party dk name Anything

use in vat reurn yes

in put vat groups duty and taxs

carrage in word  bldk group expense on purchase

Note  -- in F “ fixtures –set

Question – what is row material ?

Note ---in F11 fixture

Stock * Item *Name

1.prossesor p4 ----bldk group –row material

Categaries --- athlon

The company has a bank account with HDFC bank .

Inword expenses of rs 400

Item Quantity Rate Vat Value

Grand Total 1128800

9.vat adjustament account

Electricty expenses 400

Cost centresare applicable – yes

Set maintain cost centres to (yes )

2.issued a bearer chaque for rs 40.000 to petty cash

HDFC bank - 40.000 cr

3. to assemble one computer (P4) the following peripheral are ---

4.the compant sold computer p4 to interfex corparatior on crodition creadit of 15 day .

Used in vat retarns yes

Note f11 features use tracking number to (yes)

Note use reyection in notes to (yes)