Miscellaneous expenses Provisions. Retained earning Reserves and surplus. Purchase account Sales account. Secured loan Stock in hand. Suspense Unsecured account. Current asset:. It is converted into cash with in a year. Bills receivable. Direct expenses:. These are the expenses which are directly related to manufacturing of goods.
Wages, factory rent, heating, lighting etc. Indirect expense:. These are the expenses which are indirectly related to manufacturing of goods. Salary, rent, stationery, advertisement, printing. Depreciation: Decrease the value of the asset. Sundry debtors: The person who is the receiver or customer. Sundry creditors: The person who gives or supplier. Expenses Outstanding or Unpaid expenses or Expenses due:. Expenditure incurred during current year but the amount on which is not yet paid. Added to the expenditure on the debit side and entered on the liability side.
Income received in advance or Income received but not earned. Income received during the current year but not earned or a part of which relates to the next year. Deducted form the concerned income on the credit side and entered on the liability side.
Prepaid advance or Expenses or Prepaid expenses. Expenditure paid during current year but not incurred or a part of which relates to the next year is called expenditure prepaid. Deducted form the concerned expenditure on the debit side and entered on the assets side.
Income outstanding or income earned but not received or Income accrued. Income outstanding means income earned during the current year but the amount on which is not yet received added to the concerned income on the credit side and entered on the asset side.
Gateway of Tally-Accounts info-ledger-create. Opening stock. Stock in hand. Purchase account. Purchase return. Fright charges. Direct expenses. Carriage inwards or Purchases. Cartage and coolie. Manufacturing wages. Coal, gas, water. Oil and fuel. Factory rent, insurance, electricity, lighting and heating. Sales account. Indirect expenses. Postage and telegrams. Telephone charges.
Rent paid. Rates and taxes. Audit fees. Interest on bank loan. Interest on loans paid. Bank charges. Legal charges. Printing and stationery. General expenses. Sundry expenses. Discount allowed. Carriage outwards or sales. Traveling expenses.
Bad debts. Repair renewals. Motor expenses. Depreciation on assets. Interest on investment received. Indirect income.
Interest on deposit received. Interest on loans received. Commission received. Discount received. Rent received. Dividend received. Bad debts recovered. Profit by sale of assets. Sundry income. Loan from others. Loan Liabilities. Bank loan. Bank overdraft. Bank OD. Bills payable. Current Liabilities. Sundry creditors. Mortgage loans. Secured loans. Expense outstanding.
Income received in advance. Other liabilities. Capital account. Cash in hand. Cash at bank. Bank account. Fixed deposit at bank. Current asset. Sundry debtors. Closing stock. Stock of stationery. Loose tools.
Fixed asset. Fixtures and fittings. Motor vehicles. Plant and machinery. Land and building. Leasehold property.
Prepaid expenses. Income outstanding. Current assset. Trading account : Buying and selling of goods. Receiving aspect Giving aspect Cr.
Direct Income. Freight charges. Lorry hire. Manufacturing expenses. Factory rent, fuel power. Gross profit transfer to profit and loss account. To Profit and loss account: Actual profit and loss of the business. Indirect expenses or payments. Indirect income or receipts. Gross profit. Postage and Telegram. Rate and taxes. Insurance paid. Bad debts received. Net loss. Carriage outward sales. Net profit. Balance sheet: Actual financial position. Expenses outstanding.
Plant machinery. Gateway of tally-Accounting voucher. F4 Contra: Records funds transfer between cash and bank accounts. Deposit into bank or Opened bank account Cr. Withdraw form bank Cr. F5 Payment: Record all bank and cash payments.
Paid or Give Dr. F6 Receipt: Records all receipts into bank or cash accounts. Received or Borrow or Take Cr. F7 Journal: Records adjustments between ledger accounts. F8 Sales: Records all sales. Chapter 7: What is GST. Chapter 9: How to Create Company. Chapter Intro of Gateway of Tally. Chapter What is Voucher. Chapter Types of purchase. Chapter Types of Accounting.
Chapter Purchase Exempted Entry. Chapter Purchase interstate Exempted Entry. Chapter Sales Exempted Entry. Chapter Sales Interstate Exempted Entry. Chapter Receipt Entry in Tally. Chapter Payment Entry in Tally. Chapter Contra Entry in Tally. Chapter Purchase Return Entry. Chapter Sales Return Entry. Chapter Debit Note Entry. Chapter Credit Note Entry.
Chapter 39 — 64 PDF for Practice. Chapter Capital Account Group. Chapter Bank Account Group. Chapter Secured Loan Group. Chapter Unsecured Loan Group. Chapter Deposit assets Group. Chapter Fixed Assets Group. Chapter Sundry Creditors Group. Chapter Purchase Account Group. Chapter Current Liability Group. Chapter Sundry Debtors Group. Chapter Sales Account Group. Chapter Indirect Expenses Group. Chapter Indirect Income Group. Chapter Direct Income Group.
Chapter Direct Expenses Group. So, this note is considered the best one for preparing for the computer exams. Here we provide the download in google drive that you can download directly without any problem. If you are facing any error while downloading, inform us in the comment section, we will check and update as soon as possible.
Save my name, email, and website in this browser for the next time I comment. But tally provides only 2 ledger account in tally software and its names are cash are profit and loss account. We can simply take an example from you day to day field. Suppose you have taken commerce subject and it can also divide into management theory, accounts, business maths and economics. So, Main group is commerce and all other are called ledger accounts but under this commerce group. Same will apply in accounting in tally, We can create several groups under single ledger.
So be serious for making any change in group. Let me explain more about it. In the previous article tally, I need insurance company account not in sundry debtor account but in sundry insurance account so, I made sundry insurance account in group for making redesigning my final account. Inventory Info. Type Stock Group Name 2. Choose Primary on Under option 3. Accept data to save Stock Group. Stock items are purchased or sold on the basis of quantity. The quantity is measured by units.
Hence it is necessary to create units of measure. Type Symbol of Unit 2. Type Formal Name of Unit 3. Accept data to save. How to create Stock Group? How to create Unit of Measure? How To create Stock Item? Mayos Ctn. RumPum Ctn. Ruchi Ctn. Syr up Mapr o Box Kisan Btl. Soap Liril Box Lux Pcs. Amounts should be equal. Account voucher entry: You record a transaction through a voucher entry. To enter accounting voucher. At the button bar in the voucher entry screen you get button for each of the voucher type show in the given figure.
Click the appropriate button or press the respective function key to get the respective type of voucher entry screen. To get a voucher of any other date Step1: in gateway of tally press D for display menu.
Step2: in display menu press day book or statement of accounts. Step3: in statement of account press S for statistics. Step4: for alteration mode press enter key till you get alteration screen, then make a desire changes in it. Types of voucher Receipt f6 This voucher is made when we receipt cash from any person, company or parties. Cash received on sales of fixed assets and scrap items are also entered through this voucher. They are entered via sales voucher. This voucher is entered by pressing f6 key.
Payment F5 This voucher is made when we pay cash or cheque to any person, company or parties. Fixed assets purchased on cash also entered through this voucher but purchase of Business goods are not entered through this voucher.
They are entered via purchase voucher. Contra F4 This voucher is made when we deposit cash into bank or withdraw cash from bank or transfer cash from one bank to another bank. Ar yan Shre started a business with capit al Rs. Deposited Rs. Paid to Mr. Hariom Rs. Received Rs. Laxmi Das.
Sold 2 table Rs. Wit hdraw Rs. Inter est received from bank Rs. Inter est Paid t o Bank Rs. Com mission Received Rs. Cash Deposit ed Rs. Cheque of Rs. Man oj Karna. Purchase F9 Purchase voucher is made when we purchase business goods or trading items on cash or credit.
Purchase of fixed assets and official goods are not entered through this voucher. When you entered this voucher you also need to mention Stock Item name, Qty. Sale of fixed assets or scrap items are not entered through this voucher. Depreciation calculation, Fixed assets sale or purchase on credit etc. Set opening balance of Cash Rs. Pur chase of following it ems on credit fr om Aryan store: a. Sold followin g it ems on cash : a. Sold followin g it ems on credit to Mr. Ratna Das.
Received cash Rs.
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