group In Tally
1
. Bank Account :- cSad
ls lacf/kr lHkh [kkrks dk xzqi Bank Account gksrk gSaA
tSls :- State Bank of India a/c,
HDFC Bank a/c etc.
2.
Capital Account :- O;kikj dk ekfyd O;kikj es udn eky oLrq O;kikj es
yxkrk gSa vFkok fudkyrk gSa rks mu lHkh [kkrks dk xzqi Capital Account
gksrk gSaA
tSls :- Nagesh Capital a/c,
Nagesh Withdraw a/c.
3.
Cash-in-hand :- O;kikj es udn ls lacf/kr lHkh
[kkrks dk xzqi Cash
in hand gksrk gSaA
tSls :- Cash a/c, Petty Cash a/c.
4.
Fixed AssetsA:- os lHkh oLrq, ftUgs O;kikj es
cspus ds fy, ugh [kjhnk tkrk gSa ,oa ftls O;kikj es yacs le; rd ykHk ds fy;s [kjhnk
tkrk gSa ,oa ftuds mi;ksx ls muds eqY; esa deh gksrh gSa bl izdkj ds lHkh
[kkrks dk xzqi Fixed
Assets gksrk gSaA
tSls :- Building a/c, Plant &
Machinery a/c, Furniture a/c, Electrical Fitting a/c, Computer a/c.
5.
Direct Expenses :- os lHkh [kpsZ tks eky ls lacf/kr gS] vFkok eky
rS;kj djus ls igys ds gSa mu lHkh [kpksZ dk xzqi Direct Expenses
fy;k tkrk gSaA
tSls :- Wages a/c, Carriage
Inward a/c.
6.
Direct Income :- os
lHkh vk; tks eky ls lacf/kr gS] vFkok eky rS;kj djus ls igys dh gSa mu lHkh
[kkrks dk xzqi Direct
Income fy;k tkrk gSaA
tSls :- Consulting Fees a/c,
Sales of Scrap a/c.
7.
Indirect Expenses :- os lHkh [kpsZ tks eky ls lacf/kr ugh gS] vFkok eky
rS;kj djus ls ckn ds gSa mu lHkh [kkrks dk xzqi Indirectirect Expenses
fy;k tkrk gSaA
tSls :- Salary expenses a/c, Rent
expenses a/c., Stationery expenses a/c, Telephone expenses a/c, Electricity
expenses a/c, Interest expenses a/c, Commission expenses a/c. etc.
8.
Indirect Income :- os lHkh vk;
tks eky ls lacf/kr ugh gS] vFkok eky rS;kj djus ls ckn dh gSa mu lHkh [kkrks dk
xzqi Indirect
Income fy;k tkrk gSaA
tSls :- Interest Received a/c,
Commission Received a/c, Discount Received a/c.
9.
Sundry Debtor :- os
lHkh O;fDr ftUgS geus m/kkj eky cspk gSa vFkok :i;s m/kkj fn;s gSa mu lHkh
[kkrks dk xzqi Sundry
Debtor fy;k tkrk gSaA
tSls :- Suresh a/c, Gopal a/c.
10. Sundry Creditor :- os lHkh O;fDr ftuls geus m/kkj
eky [kjhnk gSa vFkok :i;s m/kkj fy;s gSa mu lHkh [kkrks dk xzqi Sundry Creditor
fy;k tkrk gSaA
tSls :- Manish a/c, Rajesh a/c.
11. Current Assets:- os lHkh [kkrs ftUgS ge ,d o’kZ ds
Hkhrj Hkhrj udn esa cny ldrs gSa mu lHkh [kkrks dk xzqi Current Assets
fy;k tkrk gSaA
tSls :- Cash a/c, Bank a/c, Stock
in hand, Sundry Debtor, Bills Receivable , Prepaid expenses .
12. Current Liabilities
:- os lHkh [kkrs vFkok nkf;Ro ftUgS
gesa ,d o’kZ ds Hkhrj Hkhrj pqdkuk gSa mu lHkh [kkrks dk xzqi Current Liabilities
fy;k tkrk gSaA
tSls :- Sundry Creditor, Bills
payable, Provision, Duties & Taxes etc.
13. Deposit Assets :- Govt. or Private Department essa
Security ds
:i vFkok Fixed
Deposit djkus ij Deposit Assets
xzqi fy;k tkrk gSaA
tSls :- Securities Deposit, Fixed
Deposit .
14. Sales Account :- Sales Account dk xzqi Sales Account
fy;k tkrk gSaA
tSls :- Sales Account.
15. Purchase Account:- Purchase Account dk
xzqi Purchase
Account fy;k tkrk gSaA
tSls :- Purchase Account.
16. Provision:- os lHkh [kpsZ tks O;kikj es gksus
r; gksrs gS O;kikj dk Lokeh mu lHkh [kpksZ dk vuqeku yxkdj pkyw o’kZ ds ykHk
esa ls vk;kstu djrk gSa bl izdkj ds [kkrks dk xzqi Provision Account
fy;k tkrk gSaA
tSls :- Provision for Bad debt,
Salary Payable, Rent Payable etc.
17. Duties and Taxes:- Tax and Duties [kkrks dk
xzqi Duties
and Taxes fy;k tkrk gSaA
tSls :- VAT, CST, TDS, Service
Tax, Excise Duty.
18. Secured Loan:- tc fdlh lkeku dks fxjoh j[kdj ;k
tekur ij _.k fy;k tkrk gSa rks bl izdkj ds [kkrks dk xzqi Secured Loan
fy;k tkrk gSaA
tSls :- Bank Loan, Loan with securities.
19. Unsecured Loan:- Opposite of
Secured Loan
tSls :- Personal Loan, Loan without securities, Loan
for relatives.
20. Loan and Advance (ASSETS)
tc fdlh O;fDr dks _.k fn;k gSa vFkok fdlh [kpsZss dk Advance Payment fd;k
gSa rks bl izdkj ds [kkrks dk xzqi Loan and Advance (Assets)
fy;k tkrk gSaA
tSls :- Advance Salary a/c, Advance Rent a/c.
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