4. What is Accounting?
एकाउंट ंग क्या है?
ACCOUNT – ( लेख ांकन ) ACCOUNTING मतलब ककसी भी ORGANIZATION य BUSINESS में हो रहे
FINANCIAL TRANSACTIONS क
े ब रे में ललखखत रूप में DAILY ज नक री रखन , जजससे हमे BUSINESS क
STATUS पत चले |
5. What is Accounting?
Day to Day Transaction of your Business which helps
to know your business financial status
6. Accounting क
े तीन मुख्य प्रकार )
Personal Account (व्यक्क्तगत खाता)
Real Account (वास्तववक खाता)
Nominal Account (नाममात्र का खाता)
7. Personal Account (व्यक्क्तगत खाता)
जो ACCOUNT ककसी भी व्यजतत, ORGANIZATION, COMPANY से जुडे होते हैं
उसे PERSONAL ACCOUNT कह ज त है। उदह रण स्वरूप, AJAY न म क
े
ककसी इांस न क वजततगत ख त को कह ज येग PERSONAL ACCOUNT (EG.
– AJAY क ख त ।
PERSONAL ACCOUNT क
े अंतगगत खाते आते हैं|
ककसी व्यजतत क ACCOUNT || BANK ACCOUNT || CAPITAL ACCOUNT ||
SUPPLIER य CUSTOMER ACCOUNT ETC.
8. Golden Rule of Personal Account
PERSONAL ACCOUNT क
े अन्दर वैसे सभी ACCOUNT आ ज ते हैं जजससे हमें
ये पत चलत है की ककससे ककतन पैस लेन है य ककसको ककतन पैस
देन है। PERSONAL ACCOUNT क RULE:
• DEBIT होते है RECEIVER.
• CREDIT होते है GIVER.
9. Real Account (वास्तववक खाता)
REAL ACCOUNT य व स्तववक ख त वो है जो वस्तु य सांपवि से RELATED
होते हैं। Real Account क
े ज़ररये ASSETS और LIABILITIES, य नन ऋण य कज ा
से जुडे ज नक री लमलती है। REAL ACCOUNT क
ु छ इसप्रक र होते है
• Land account
• Building account
• Machinery account
• Furniture account
• Vehicles account
10. Golden Rule of Real Account
• Debit है जो व्यवस य/ व्य प र में आत है।
• Credit है जो व्य प र से ब हर चल ज त है।
11. Nominal Account (नाममात्र का खाता)
NOMINAL ACCOUNT में INCOME और EXPENSES क
े ब रे में ज नक री लमलत
है। NOMINAL ACCOUNT हम री ल भ य ह नन से जुडी INFORMATION को
रखत है।
• Discount account
• Salary account
• Purchase account
• Interest account
• Wages account
• Commission pay or receive account
• Sales account etc.
12. Golden Rule of Nominal Account
• DEBIT है व्यवस य क
े सभी खचें और नुतस न
• CREDIT है व्यवस य की Gain और ल भ
13. Hi, I am
“Sanjay Sahani”
Aur mai Apna
Business Shuru
Karna Chahta Hun.
14. Capital Amount /पांजी र लि
Loan From Friend – Unsecured Loan Liability
Loan From Bank – Secured Loan Liability
29. RECEIPT VOUCHER (F6)
When Amount received from party, when goods sold on cash, or when
amount bring into business then use receipt voucher.
30. RECEIPT VOUCHER (F6)
Entry : Ajay Start a Business with Rs.5,00,000
DEBIT ACCOUNT
CREDIT ACCOUNT
Cash A/c
Capital A/c
Rs.5,00,000/-
31. RECEIPT VOUCHER (F6)
Entry : Ajay Sold goods of Rs.20,000 to Ravi Pvt. ltd.
DEBIT ACCOUNT
CREDIT ACCOUNT
Cash A/c
Sales A/c
Rs.20,000/-
32. RECEIPT VOUCHER (F6)
Entry : Received Amount of Rs.10,000 From Anil Company.
DEBIT ACCOUNT
CREDIT ACCOUNT
Cash A/c
Anil Co.
Rs.10,000/-
33. RECEIPT VOUCHER (F6)
Entry : Received Amount in Cheque of Rs.75000/- from Kedar Pvt. Ltd.
DEBIT ACCOUNT
CREDIT ACCOUNT
Bank A/c
Kedar Pvt. Ltd.
Rs.75,000/-
34. CONTRA VOUCHER (F4)
We can do all the Transaction related entries with Cash
Deposit, Cash Withdraw, and Cash Transfer from one
bank to another bank.
37. CONTRA VOUCHER (F4)
Open a new Bank Account in UTI bank and deposited Rs.40,000
Dr. UTI Bank
Cr. Cash A/c
38. CONTRA VOUCHER (F4)
Rs.6,000 Deposited into the SBI bank Through Petty Cash.
Dr. SBI Bank A/c
Cr. Petty Cash A/c
39. WWW.LEARNMOREPRO.COM
RECEIPT VOUCHER (F6)
When Amount received from party, when goods sold on cash, or when amount bring into business
then use receipt voucher.
Let’s Learn Receipt Voucher in Tally →
1) Ajay Start a Business with Rs.5,00,000
a. Dr. Cash
b. Cr. Capital A/c
2) Ajay Sold goods of Rs 20,000 to Ravi pvt ltd.
a. Dr. Cash
b. Cr. Ravi Pvt. Ltd.
3) Received Amount of Rs. 10,000 From Anil Company.
a. Dr. Cash
b. Cr. Anil Co.
4) Received Amount in Cheque of Rs.75000/- from Kedar Pvt Ltd...
a. Dr. Bank of India
b. Kedar Pvt. Ltd
CONTRA VOUCHER (F4)
We can do all the related entries with cash deposit, cash withdraw, and cash transfer from
one bank to another bank.
1) Rs.1,00,000 Deposit into the Bank of India
a. Dr. Bank of India
b. Cr. Cash
2) Rs 5,000 withdraw from Bank of India
a. Dr. Cash
b. Cr. Bank of India
3) Open a new bank account in UTI bank and deposited Rs 4,0000
a. Dr. UTI Bank
b. Cr. Cash
4) Rs 6,000 Deposit into the SBI bank Through Petty Cash.
a. Dr. SBI Bank
b. Cr. Petty Cash
40. WWW.LEARNMOREPRO.COM
PAYMENT VOUCHER
1. Purchased furniture of Rs 2,000
a. Dr. Furniture
b. Cr. Cash
2. Purchased Stationery in Cash of Rs 1,000
a. Dr. Stationery Exp.
b. Cr. Cash A/c-
3. Paid Salary To Manager Of Rs 5,000 By Cheque.
a. Dr. Salary To Manager
b. Cr. Bank Of India
4. Training Fees Paid to Computer Class For Office Staff of Rs 4,500
a. Dr. Training Fees
b. Cr. Cash
5. Purchased Goods by cash of Rs 500
a. Dr. Purchase A/c
b. Cr. Cash A/c
6. Paid to Akash by cheque Rs 19500, Akash offer the cash discount of Rs 500.
a. Dr. Akash A/c Rs.20000/-
b. Cr. Discount Received Rs.500/-
c. Cr. Bank of India Rs.19500/-
41. WWW.LEARNMOREPRO.COM
PURCHASE VOUCHER (F9)
Purchase Voucher is used when we purchased goods from party (sundry creditor) on credit basis.
1) Purchase Goods from Sharma & Co. Rs 22,000 on Credit.
a. Dr. Purchase A/c
b. Cr. Sharma & Co.
2) Bought Goods worth Rs 32,100 From Sanjeev on Credit
a. Dr. Purchase A/c
b. Cr. Sanjeev A/c
3) Purchase Goods From Sanjay & Co. of Rs 3300 on Credit
a. ______________________________
b. ______________________________
4) Goods Worth Rs 5,100 From Salman Co. on Credit
a. ______________________________
b. ______________________________
5) Bought Goods of Rs 12,500 From Yadav Traders on Credit
a. ______________________________
b. ______________________________
6) Purchase Goods From John Brothers at Rs 13,000 on Credit
a. ______________________________
b. ______________________________
42. WWW.LEARNMOREPRO.COM
SALES VOUCHER (F8)
Sales Voucher is used when we Sold goods to party (sundry Debtor) on CREDIT BASIS.
1) Sold Goods To Avni Traders of Rs 27,000 on Credit.
a. Dr. Avni Traders
b. Cr. Sales A/c
2) Sold Goods to Surabhi Enterprises of Rs 35,100 on Credit.
a. Dr. Surabhi Enterprises
b. Cr. Sales A/c
3) Sold Goods to Suresh of Rs 8,500 on Credit.
a. ______________
b. ______________
4) Sold Goods to Jay Prakash of Rs 12,000 on Credit.
a. ______________
b. ______________
5) Sold Goods to Neeta Yadav of Rs 4,50 on Credit
a. ______________
b. ______________
6) Sold Goods to Ritesh Tiwari of Rs 5,50 on Credit
a. ______________
b. ______________
43. WWW.LEARNMOREPRO.COM
JOURNAL VOUCHER (F7)
Journal Voucher is used for Adjustment Entries
1) Purchased Laptop from Digital World Ltd. of Rs. 35,000 on Credit.
a. Dr. Laptop (Fixed Assets)
b. Cr. Digital World
2) Purchased a Printer From Variety Electronics of Rs. 10,500 on Credit
a. Dr. Printer (Fixed Assets )
b. Cr. Variety Electronics.
3) Purchase Stamp Machine of Rs. 25,000 and Stamp Accessories of Rs. 15,000 from
D.K. Enterprises on Credit.
a. Dr. Stamp Machine
b. Dr. Stamp Accessories
c. Cr. D.K. Enterprises
4) Purchase Stationary of Rs. 6500 from Ganesh Stationary on Credit.
a. Dr. Stationary Exp. (Indirect Expenses)
b. Cr. Ganesh Stationary
5) Received Goods of Rs.1000 From Avni Traders as Defective.
a. Dr. Sales Return A/c
b. Cr. Avni Traders A/c
6) Send Goods to Sharma & co. of Rs. 100 as Defective.
a. Dr. Sharma & co.
b. Cr. Purchase Return A/c
44. WWW.LEARNMOREPRO.COM
Practice : Journal Entries
1) Mr. Ramesh started Business with cash of Rs.3, 00,000/-.
2) Mr. Ramesh opened a new Bank Account in HDFC Bank & Deposited Rs.1,50, 000/-.
3) Mr. Ramesh Purchased Computer of Rs.20, 000/- by Cash.
4) Purchased Goods of Rs.15000/- by cash.
5) Sold goods of Rs.10, 000/- on cash.
6) Sold goods of Rs.6000/- on cash.
7) Ramesh purchase Furniture of Rs.10, 000/- by cheque.
8) Purchase goods of Rs.12000/- From Krishna on Credit.
9) Sold goods to Sanjay of Rs.15, 000/- On Credit.
10) Paid Hamali Expenses of Rs.500/- by cash.
11) Paid Telephone Expenses of Rs.1200/- by cash.
12) Received cash from Sanjay of Rs.10000/-.
13) Withdraw cash from HDFC Bank of Rs.15000/-
14) Paid Rent Expenses of Rs.3000/- by Cash.
15) Purchase goods of Rs.10, 000/- by Cash.
16) Sold goods of Rs.15000/- on Cash.
17) Paid Cash to Krishna of Rs.7000/-.
18) Received Commission of Rs.5000 by cash.
19) Paid petrol Expenses of Rs.300/- by Cash.
20) Loan taken from Bhushan of Rs.20,000/-.
21) Sold goods to Jayesh Agencies of Rs.17000/- on credit.
22) Received cheque from Sanjay of Rs.2000/-.
23) Deposited cash in HDFC Bank of Rs.10,000/-.
24) Paid Office Expenses of Rs.500 by Cash.
25) Paid Electricity Expenses by cheque of Rs.1000/-.
26) Check of Rs.1500/- transferred from HDFC Bank to ICICI Bank.
27) Purchased Cooler from Mahavir Coolers of Rs.10, 000/- on Credit.
28) Purchased goods of Rs.3000/- by Cash/-.
29) Received Cash from Jayesh Agencies of Rs.1500/-.
30) Paid Octroi Expenses of Rs.400/- by cash.
45. JOURNAL VOUCHER (F7)
Journal Voucher is use for Adjustment Entries
Purchased Laptop from Digital World Ltd. Of
Rs. 35,000 on Credit.
Goods CREDIT
PURCHASE VOUCHER PAYMENT VOUCHER JOURNAL VOUCHER
46. JOURNAL VOUCHER (F7)
Purchased Laptop from Digital World Ltd. of Rs.
35,000 on Credit.
Dr. Laptop Rs.35,000/-
Cr. Digital World Rs.35,000/-
FIXED
ASSETS
SUNDRY
CREDITOR
LAPTOP DIGITAL WORLD
47. JOURNAL VOUCHER (F7)
31 MARCH FINAL ACCOUNT (CLOSING)
MARCH MONTH EMPLOYEE SALARY.
MARCH MONTH ELECTRICITY EXP.
MARCH MONTH TELEPHONE EXP.
48. WWW.LEARNMOREPRO.COM
JOURNAL VOUCHER (F7)
Journal Voucher is used for Adjustment Entries
1) Purchased Laptop from Digital World Ltd. of Rs. 35,000 on Credit.
a. Dr. Laptop (Fixed Assets)
b. Cr. Digital World
2) Purchased a Printer From Variety Electronics of Rs. 10,500 on Credit
a. Dr. Printer (Fixed Assets )
b. Cr. Variety Electronics.
3) Purchase Stamp Machine of Rs. 25,000 and Stamp Accessories of Rs. 15,000 from
D.K. Enterprises on Credit.
a. Dr. Stamp Machine
b. Dr. Stamp Accessories
c. Cr. D.K. Enterprises
4) Purchased Stationary of Rs. 6500 from Ganesh Stationary on Credit.
a. Dr. Stationary Exp. (Indirect Expenses)
b. Cr. Ganesh Stationary
Ganesh Stationary
Stationery Exp.
Sundry
Creditors
Indirect
Expenses
49. WWW.LEARNMOREPRO.COM
5) Received Goods of Rs.1000 From Avni Traders as Defective.
a. Dr. Sales Return A/c
b. Cr. Avni Traders A/c
6) Send Goods to Sharma & co. of Rs. 1000 as Defective.
a. Dr. Sharma & co.
b. Cr. Purchase Return A/c
50. WWW.LEARNMOREPRO.COM
Practice : Journal Entries
1) Mr. Ramesh started Business with cash of Rs.3, 00,000/-.
2) Mr. Ramesh opened a new Bank Account in HDFC Bank & Deposited Rs.1,50, 000/-.
3) Mr. Ramesh Purchased Computer of Rs.20, 000/- by Cash.
4) Purchased Goods of Rs.15000/- by cash.
5) Sold goods of Rs.10, 000/- on cash.
6) Sold goods of Rs.6000/- on cash.
7) Ramesh purchase Furniture of Rs.10, 000/- by cheque.
8) Purchased goods of Rs.12000/- From Krishna on Credit.
9) Sold goods to Sanjay of Rs.15, 000/- On Credit.
10) Paid Hamali Expenses of Rs.500/- by cash.
11) Paid Telephone Expenses of Rs.1200/- by cash.
12) Received cash from Sanjay of Rs.10000/-.
13) Withdraw cash from HDFC Bank of Rs.15000/-
14) Paid Rent Expenses of Rs.3000/- by Cash.
15) Purchase goods of Rs.10, 000/- by Cash.
16) Sold goods of Rs.15000/- on Cash.
17) Paid Cash to Krishna of Rs.7000/-.
18) Received Commission of Rs.5000 by cash.
19) Paid petrol Expenses of Rs.300/- by Cash.
20) Loan taken from Bhushan of Rs.20, 000/-.
21) Sold goods to Jayesh Agencies of Rs.17000/- on credit.
22) Received cheque from Sanjay of Rs.2000/-.
23) Deposited cash in HDFC Bank of Rs.10,000/-.
24) Paid Office Expenses of Rs.500 by Cash.
25) Paid Electricity Expenses by cheque of Rs.1000/-.
26) Rs.1500/- transferred from HDFC Bank to ICICI Bank.
27) Purchased Cooler from Mahavir Coolers of Rs.10, 000/- on Credit.
28) Purchased goods of Rs.3000/- by Cash/-.
29) Received Cash from Jayesh Agencies of Rs.15000/-.
30) Paid Octroi Expenses of Rs.400/- by cash.
69. BALANCE SHEET
• It is a statement of affairs. It is not an account, because there
is no Cr/Dr side.
• In balance sheet there are 2 sides, Liability and Asset. Left
hand side shows the Liability and right hand side shows the
Asset.
• The Balance sheet is a last step of our account. After closing
the Balance Sheet we get the detail information related to the
company capital, company loans, current liabilities, fixed
assets, investment, current asset etc. Balance sheet must be
tally in both the sides i.e. Asset Side and Liability Side.
70. BALANCE SHEET
• On the basis of Balance sheet, company manager take the
proper decision about their company.
• We can open new branches or new plant of our company on
the basis of Balance Sheet.
• On the basis of Balance Sheet Company declare dividend to
Shareholder and interest to Debenture holder.
• Every company’s Balance Sheet listed in stock exchange
71. STOCK ITEM ENTRIES IN TALLY PRIME
LET’S LEARN HOW TO MAINTAIN STOCK IN TALLY?
आईये सिखते है, टैली प्राइम में स्टॉक क
ै िे मेन्टेन करे?
72. G O O D S
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
73. G O O D S
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
1 TB HDD
2 TB HDD
500 GB HDD
74. G O O D S
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
75. G O O D S
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
HARDDISK
76. G O O D S
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
77. G O O D S
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
NOS/KGS/LTR. /MTR.
78. G O O D S
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
PURCHASE COST ?
79. G O O D S
STOCK ITEM NAME
CATEGORY
GROUP
QUANTITY
UNIT
RATE
GODOWN
82. COST CENTRES
Tally gives us the cost centre break-up of each transactions
Tally आपको हर एक कॉस्ट सेण्टर ब्रेकअप याने ( एक्सपेंसेस का पाटीशन ) की
एंट्री हर एक ट्रांसक्शन में करने क
े लिए ऑप्शन देता है |
83. PURCHASED STATIONERY OF RS.1000/- BY CASH
DR : STATIONERY EXPENSES A/C
CR : CASH A/C –( CASH IN HAND)