{"id":11870,"date":"2026-04-20T10:59:13","date_gmt":"2026-04-20T05:29:13","guid":{"rendered":"https:\/\/aiyoit.com\/tutorial\/?p=11870"},"modified":"2026-04-20T10:59:17","modified_gmt":"2026-04-20T05:29:17","slug":"introduction-to-tally-prime","status":"publish","type":"post","link":"https:\/\/aiyoit.com\/tutorial\/introduction-to-tally-prime\/","title":{"rendered":"Introduction to Tally Prime"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11870\" class=\"elementor elementor-11870\">\n\t\t\t\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-842ae14 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"842ae14\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61b386e\" data-id=\"61b386e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0163695 elementor-widget elementor-widget-heading\" data-id=\"0163695\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Introduction to Tally Prime <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-076f1b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"076f1b8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9f803e\" data-id=\"e9f803e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66ac880 elementor-widget elementor-widget-text-editor\" data-id=\"66ac880\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Tally Prime \u090f\u0915 Financial Accounting Software \u0939\u0948, \u091c\u093f\u0938\u0915\u093e \u092a\u094d\u0930\u092f\u094b\u0917 Small \u0935 Medium Size \u0915\u0947 Businesses \u092e\u0947\u0902 Accounting \u092f\u093e\u0928\u0940 \u0939\u093f\u0938\u093e\u092c-\u0915\u093f\u0924\u093e\u092c \u0930\u0916\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u092c \u0939\u092e Accounts \u0915\u094b \u090f\u0915 \u0938\u0939\u0940 Order \u092e\u0947\u0902 \u092f\u093e\u0928\u0940 Rules \u0915\u093e Use \u0915\u0930\u0915\u0947 Tally \u092e\u0947\u0902 \u0932\u093f\u0916\u0924\u0947 \u0939\u0948 \u0909\u0938\u0947 \u0939\u0940 Accounting \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u0948\u0938\u0947 Journal entry, Purchase, Sales, Income &amp; Expenses, Creditors &amp; Debtors, Liabilities &amp; Assets etc. \u092f\u0939 \u090f\u0915 Business \u0915\u0940 Accounting \u0914\u0930 Inventory \u0926\u094b\u0928\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 Manage \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u092e\u0947\u0902 \u0915\u0908 Features \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 Tally \u092e\u0947\u0902 \u0939\u092e \u092c\u0939\u0941\u0924 \u0939\u0940 \u0924\u0947\u091c\u0940 \u0915\u0947 \u0938\u093e\u0925 Accounting \u0915\u093e \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0915\u0947 \u0909\u0938\u0915\u0940 Report \u0924\u0948\u092f\u093e\u0930 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947 Trail Balance, Profit &amp; Loss, Balance Sheet, Cash Book, Stock summary, GST Reports etc..<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bad53fe elementor-widget elementor-widget-image\" data-id=\"bad53fe\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T-1.jpg\" title=\"T-1\" alt=\"Introduction to Tally Prime\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-97bc869 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97bc869\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cc724e\" data-id=\"7cc724e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-575f433 elementor-widget elementor-widget-heading\" data-id=\"575f433\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is Accounting?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e8fe703 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8fe703\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5db5cb7\" data-id=\"5db5cb7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f121e1 elementor-widget elementor-widget-text-editor\" data-id=\"4f121e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Accounting \u090f\u0915 \u0910\u0938\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u091c\u093f\u0938\u092e\u0947\u0902 \u0939\u092e\u0947\u0902 Business \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0930\u0928\u093e \u0914\u0930 \u092b\u093f\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 Systematic \u0922\u0902\u0917 \u0938\u0947 \u0932\u093f\u0916\u0928\u093e \u0939\u0940 Accounting \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964 Accounting \u0915\u093e Purpose Business \u0915\u0940 Financial Condition \u0914\u0930 Reports \u0915\u094b \u0938\u092e\u091d\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 <strong>\u0938\u0930\u0932 \u0936\u092c\u094d\u0926\u094b\u0902 \u092e\u0947\u0902, \u092f\u0939 \u0939\u093f\u0938\u093e\u092c-\u0915\u093f\u0924\u093e\u092c \u0930\u0916\u0928\u0947 \u0915\u0940 \u090f\u0915 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0935\u093f\u0927\u093f \u0939\u0948\u0964<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98ab26d elementor-widget elementor-widget-text-editor\" data-id=\"98ab26d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u0902\u0917\u0920\u0928 \u0915\u094b \u092f\u0939 \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948 \u0915\u093f \u0909\u0938\u0947 \u0915\u093f\u0924\u0928\u093e \u0932\u093e\u092d \u092f\u093e \u0939\u093e\u0928\u093f \u0939\u0941\u0908 \u0939\u0948, \u0909\u0938\u0915\u0940 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0914\u0930 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u093e\u0901 \u0915\u093f\u0924\u0928\u0940 \u0939\u0948\u0902, \u0914\u0930 \u0909\u0938\u0915\u093e \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0948\u0938\u093e \u0926\u093f\u0916 \u0930\u0939\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092d\u0942\u092e\u093f\u0915\u093e \u0928\u093f\u092d\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7cc20f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cc20f7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f546e1\" data-id=\"1f546e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3755e7 elementor-widget elementor-widget-heading\" data-id=\"b3755e7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Phases of the Accounting Cycle:<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-628a877 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"628a877\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6386136\" data-id=\"6386136\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-306890d elementor-widget elementor-widget-image\" data-id=\"306890d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"269\" height=\"300\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T-2-269x300.jpg\" class=\"attachment-medium size-medium wp-image-11897\" alt=\"Phases of the Accounting Cycle\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T-2-269x300.jpg 269w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T-2-135x150.jpg 135w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T-2-150x167.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T-2.jpg 450w\" sizes=\"(max-width: 269px) 100vw, 269px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e89c35f\" data-id=\"e89c35f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94a7bc8 elementor-widget elementor-widget-image\" data-id=\"94a7bc8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Aiyo-it-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-11898\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Aiyo-it-150x150.png 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Aiyo-it-96x96.png 96w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Aiyo-it.png 225w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-de23e35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de23e35\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f2eb566\" data-id=\"f2eb566\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df99927 elementor-widget elementor-widget-text-editor\" data-id=\"df99927\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>1. Transaction:<\/strong> \u090f\u0915 Business \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0932\u0947\u0928-\u0926\u0947\u0928, \u091c\u093f\u0938\u0915\u093e Financial Statement \u092a\u0930\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0924\u093e \u0939\u0948, \u0909\u0938\u0947 Accounting \u092e\u0947\u0902 \u090f\u0915 Entry \u0915\u0947 \u0930\u0941\u092a \u092e\u0947\u0902 Record \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 Transaction \u0928\u0915\u0926\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u092e\u0947\u0902\u00a0 (In cash) \u092f\u093e \u0909\u0927\u093e\u0930\u0940 \u092e\u0947\u0902 (On credit) \u092f\u093e \u092c\u093f\u0928\u093e \u0928\u0915\u0926 \u0914\u0930 \u0909\u0927\u093e\u0930\u0940 \u0915\u0947 \u092d\u0940 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>2. Journal Entry:<\/strong> Business \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u092d\u0940 Transaction \u091c\u0948\u0938\u0947 Purchase, Sales, Income,\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Expenses etc.. \u0915\u094b Accounting \u0915\u0947 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f Debit or Credit Side \u092e\u0947\u0902 \u0932\u093f\u0916\u0928\u093e \u0939\u0940\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Entry \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964 \u0927\u094d\u092f\u093e\u0928 \u0930\u0939\u0947 Entry \u092e\u0947\u0902 \u0915\u0941\u0932 Debit \u0914\u0930 \u0915\u0941\u0932 Credit \u092c\u0930\u093e\u092c\u0930 \u0930\u0939\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>3. Ledger Posting:<\/strong> \u091c\u092c \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0939\u092e\u0947\u0902 \u0909\u0938 \u0915\u093f\u0938\u0940 Transaction \u0915\u0940 Entry Tally \u092e\u0947\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b Entry\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u092e\u0947\u0902 \u091c\u094b Accounts \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0909\u0928\u0915\u093e \u0939\u092e\u0947\u0902 \u0916\u093e\u0924\u093e \u0916\u094b\u0932\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948 \u092f\u093e\u0928\u0940 Ledger \u092c\u0928\u093e\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br \/><strong>4. Trial Balance:<\/strong> \u090f\u0915 Trial balance \u092e\u0947\u0902 \u0938\u092d\u0940 Ledger Accounts \u0915\u094b Calculate \u0915\u0930\u0915\u0947 \u0909\u0928\u0915\u0947 Balance\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0915\u0947 \u0938\u093e\u0925 \u0932\u093f\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 3 Columns \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 Particular (Account Name), Debit, Credit.<br \/><strong>5. Profit &amp; loss account:<\/strong> Profit &amp; Loss Account \u0938\u0947 \u0939\u092e\u0947\u0902 \u092f\u0947 \u092a\u0924\u093e \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948 \u0915\u093f Business \u092e\u0947\u0902 \u0915\u093f\u0924\u0928\u093e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0Profit \u0939\u0941\u0906 \u092f\u093e \u092b\u093f\u0930 Loss \u0939\u0941\u0906\u0964 \u0907\u0938\u092e\u0947\u0902 2 Column \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, Expenses, Income. Income \u0915\u094b Expenses\u00a0 \u00a0 \u00a0 \u00a0\u0938\u0947 \u0918\u091f\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0939\u092e\u0947\u0902 \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948 \u0915\u093f Profit \u0939\u0941\u0906 \u092f\u093e \u092b\u093f\u0930 Loss \u0939\u0941\u0906\u0964<br \/><strong>6. Balance sheet:<\/strong> \u0915\u093f\u0938\u0940 \u092d\u0940 Business \u092e\u0947\u0902 Balance Sheet \u0915\u0940 \u092c\u0939\u0941\u0924 Importance \u0939\u094b\u0924\u0940 \u0939\u0948, \u0915\u094d\u092f\u094b \u0915\u093f\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Balance Sheet \u0938\u0947 \u0939\u092e\u0947\u0902 Business \u0915\u0940 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u093e \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948 \u0915\u093f Net Assets \u0914\u0930\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 liabilities \u0915\u093f\u0924\u0928\u0940 \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 2 Column \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 Assets, Liabilites.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5ae4886 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ae4886\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0c5b86\" data-id=\"b0c5b86\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-96b23aa elementor-widget elementor-widget-heading\" data-id=\"96b23aa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are Accounts?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9acba1 elementor-widget elementor-widget-text-editor\" data-id=\"c9acba1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u090f\u0915 Business \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u091c\u094b \u092d\u0940 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u0909\u0928\u094d\u0939\u0947\u0902 \u090f\u0915 Account \u0915\u0947 \u0930\u0941\u092a \u092e\u0947\u0902 \u0932\u093f\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 Purchases, Sales, Ram, Mohan, Bank, Cash, Computer, Machinery, Furniture, Assets, Deposit, Interest, Discount, Wages Etc. \u091c\u0948\u0938\u0947-<br \/>Rahul \u0928\u0947 \u20b94000 \u0915\u093e \u090f\u0915 Phone Mohan \u0938\u0947 \u0909\u0927\u093e\u0930 \u0916\u0930\u0940\u0926\u093e\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01c004f elementor-widget elementor-widget-text-editor\" data-id=\"01c004f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1. <span style=\"color: #9c0000;\">Phone (Fixed Assets)\u00a0 \u00a0<\/span> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2. <span style=\"color: #9c0000;\">Mohan (Sundry Creditors)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf391e elementor-widget elementor-widget-text-editor\" data-id=\"4cf391e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Rahul \u0928\u0947 \u20b924000 \u0915\u0940 \u090f\u0915 AC Suresh \u0938\u0947 \u0916\u0930\u0940\u0926\u0940, \u20b915000 cash \u092e\u0947\u0902 \u0926\u0947 \u0926\u093f\u092f\u0947 \u0914\u0930 \u092c\u093e\u0915\u0940 \u0909\u0927\u093e\u0930 \u0915\u0930 \u0926\u093f\u092f\u0947\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37672b8 elementor-widget elementor-widget-text-editor\" data-id=\"37672b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1. <span style=\"color: #9c0000;\">AC (Fixed Assets)\u00a0 \u00a0<\/span> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2. <span style=\"color: #9c0000;\">Cash<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03. <span style=\"color: #9c0000;\">Suresh (Sundry Creditors)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f760fb6 elementor-widget elementor-widget-text-editor\" data-id=\"f760fb6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Rahul \u0928\u0947 \u20b95000 HDFC Bank \u092e\u0947\u0902 \u091c\u092e\u093e \u0915\u093f\u092f\u093e\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-525ada1 elementor-widget elementor-widget-text-editor\" data-id=\"525ada1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1. <span style=\"color: #9c0000;\">HDFC Bank\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a02. <span style=\"color: #9c0000;\">cash<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3d8b2e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d8b2e7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e268f1\" data-id=\"7e268f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3695e4 elementor-widget elementor-widget-heading\" data-id=\"c3695e4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Types of Account<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-a6b4cf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6b4cf1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3cb22e2\" data-id=\"3cb22e2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a888eac elementor-widget elementor-widget-image\" data-id=\"a888eac\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"659\" height=\"396\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-3.jpg\" class=\"attachment-large size-large wp-image-11950\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-3.jpg 659w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-3-300x180.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-3-150x90.jpg 150w\" sizes=\"(max-width: 659px) 100vw, 659px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a442f5a\" data-id=\"a442f5a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8823775 elementor-widget elementor-widget-image\" data-id=\"8823775\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Aiyo-it-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-11898\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Aiyo-it-150x150.png 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Aiyo-it-96x96.png 96w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Aiyo-it.png 225w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2dd93bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2dd93bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c99233d\" data-id=\"c99233d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-604241a elementor-widget elementor-widget-text-editor\" data-id=\"604241a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1-<strong><span style=\"color: #9c0000;\">Personal Account\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><\/strong>\u0935\u0939 \u0916\u093e\u0924\u0947 \u091c\u094b \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e \u0915\u0947 \u0928\u093e\u092e \u0938\u0947 \u092c\u0928\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948, \u0935\u0947 Personal Account (\u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0916\u093e\u0924\u0947) \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0964 \u091c\u0948\u0938\u0947- Mohit, Rahul, Bank, Abc Company, Capital, Drawing etc. <strong>\u0914\u0930 \u092f\u0947 3 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4b3069 elementor-widget elementor-widget-text-editor\" data-id=\"d4b3069\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u092a\u094d\u0930\u093e\u0915\u0943\u0924\u093f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0916\u093e\u0924\u0947 (Natural Personal Accounts):<\/strong> \u092f\u0947 \u0935\u0947 \u0916\u093e\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u0907\u0902\u0938\u093e\u0928\u094b\u0902 \u092f\u093e \u092a\u094d\u0930\u093e\u0915\u0943\u0924\u093f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947, \u092e\u093e\u0932\u093f\u0915 \u0915\u093e \u092a\u0942\u0902\u091c\u0940 \u0916\u093e\u0924\u093e (Capital Account), \u092e\u093e\u0932\u093f\u0915 \u0915\u093e \u0906\u0939\u0930\u0923 \u0916\u093e\u0924\u093e (Drawings Account), \u0926\u0947\u0928\u0926\u093e\u0930 (Debtors) \u0914\u0930 \u0932\u0947\u0928\u0926\u093e\u0930 (Creditors) \u0915\u0947 \u0916\u093e\u0924\u0947\u0964 \u092a\u0942\u0902\u091c\u0940 \u0916\u093e\u0924\u093e \u0938\u0940\u0927\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u092e\u093e\u0932\u093f\u0915 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u094b \u090f\u0915 \u092a\u094d\u0930\u093e\u0915\u0943\u0924\u093f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b72db5c elementor-widget elementor-widget-text-editor\" data-id=\"b72db5c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u0915\u0943\u0924\u094d\u0930\u093f\u092e \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0916\u093e\u0924\u0947 (Artificial Personal Accounts):<\/strong> \u092f\u0947 \u0935\u0947 \u0916\u093e\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u0915\u093e\u0928\u0942\u0928\u0940 \u0938\u0902\u0938\u094d\u0925\u093e\u0913\u0902 \u092f\u093e \u0938\u0902\u0917\u0920\u0928\u094b\u0902 \u0915\u093e<br \/>\u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0915\u093e\u0928\u0942\u0928 \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u094d\u092f\u0924\u093e \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u092d\u0932\u0947 \u0939\u0940 \u0909\u0928\u0915\u093e \u0915\u094b\u0908 \u092d\u094c\u0924\u093f\u0915 \u0905\u0938\u094d\u0924\u093f\u0924\u094d\u0935 \u0928 \u0939\u094b\u0964 \u091c\u0948\u0938\u0947, \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u093e \u0916\u093e\u0924\u093e (\u091c\u0948\u0938\u0947 \u0930\u093f\u0932\u093e\u092f\u0902\u0938 \u0932\u093f\u092e\u093f\u091f\u0947\u0921), \u092c\u0948\u0902\u0915 \u0915\u093e \u0916\u093e\u0924\u093e, \u0915\u094d\u0932\u092c \u0915\u093e \u0916\u093e\u0924\u093e, \u092f\u093e \u0915\u093f\u0938\u0940 \u092b\u0930\u094d\u092e \u0915\u093e \u0916\u093e\u0924\u093e\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d53e93a elementor-widget elementor-widget-text-editor\" data-id=\"d53e93a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0916\u093e\u0924\u0947 (Representative Personal Accounts):<\/strong> \u092f\u0947 \u0916\u093e\u0924\u0947 \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0938\u092e\u0942\u0939 \u0915\u093e \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0930\u0942\u092a \u0938\u0947 \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0947 \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u0909\u0928 \u0932\u0947\u0928-\u0926\u0947\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u0905\u092d\u0940 \u0924\u0915 \u091a\u0941\u0915\u093e\u090f \u0928\u0939\u0940\u0902 \u0917\u090f \u0939\u0948\u0902 \u092f\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0939\u0941\u090f \u0939\u0948\u0902\u0964 <strong>\u0909\u0926\u093e\u0939\u0930\u0923\u0903<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac357f7 elementor-widget elementor-widget-text-editor\" data-id=\"ac357f7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u25c9 \u092c\u0915\u093e\u092f\u093e \u0935\u0947\u0924\u0928 (Outstanding Salaries):<\/strong> \u092f\u0939 \u0909\u0928 \u0938\u092d\u0940 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0938\u092e\u0942\u0939 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u093f\u0928\u0915\u093e \u0935\u0947\u0924\u0928 \u0905\u092d\u0940 \u0924\u0915 \u0926\u093f\u092f\u093e \u0928\u0939\u0940\u0902 \u0917\u092f\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u092a\u0942\u0930\u094d\u0935\u0926\u0924\u094d\u0924 \u0915\u093f\u0930\u093e\u092f\u093e (Prepaid Rent):<\/strong> \u092f\u0939 \u092e\u0915\u093e\u0928 \u092e\u093e\u0932\u093f\u0915 \u0915\u094b \u0905\u0917\u094d\u0930\u093f\u092e \u0930\u0942\u092a \u0938\u0947 \u0926\u093f\u090f \u0917\u090f \u0915\u093f\u0930\u093e\u090f \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u0909\u092a\u093e\u0930\u094d\u091c\u093f\u0924 \u0906\u092f (Accrued Income):<\/strong> \u092f\u0939 \u0909\u0938 \u0906\u092f \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u094b \u0905\u0930\u094d\u091c\u093f\u0924 \u0939\u094b \u091a\u0941\u0915\u0940 \u0939\u0948 \u0932\u0947\u0915\u093f\u0928 \u0905\u092d\u0940 \u0924\u0915 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0939\u0941\u0908 \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7ef9ea7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ef9ea7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-668501a\" data-id=\"668501a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8cc0241 elementor-widget elementor-widget-text-editor\" data-id=\"8cc0241\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>2- <span style=\"color: #9c0000;\">Real Account<\/span><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d5ceec elementor-widget elementor-widget-text-editor\" data-id=\"4d5ceec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0935\u0939 \u0916\u093e\u0924\u0947 \u091c\u094b \u0915\u093f\u0938\u0940 \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f \u0906\u0926\u093f \u0938\u0947 \u0938\u092e\u094d\u092c\u0928\u094d\u0927\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 Real Account (\u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0916\u093e\u0924\u0947) \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947 Cash, Computer, Machinery, Furniture, Assets etc. \u0907\u0928 \u0916\u093e\u0924\u094b\u0902 \u0915\u094b \u0926\u094b \u092e\u0941\u0916\u094d\u092f \u092a\u094d\u0930\u0915\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u092c\u093e\u0902\u091f\u093e \u0917\u092f\u093e \u0939\u0948:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2884d7a elementor-widget elementor-widget-text-editor\" data-id=\"2884d7a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>1. \u092e\u0942\u0930\u094d\u0924 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0916\u093e\u0924\u0947 (Tangible Real Accounts)<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb6bd58 elementor-widget elementor-widget-text-editor\" data-id=\"bb6bd58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u092f\u0947 \u0935\u0947 \u0916\u093e\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u0909\u0928 \u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u093e <strong>\u092d\u094c\u0924\u093f\u0915 \u0905\u0938\u094d\u0924\u093f\u0924\u094d\u0935 (physical existence)<\/strong> \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0928\u094d\u0939\u0947\u0902 \u0926\u0947\u0916\u093e, \u091b\u0941\u0906, \u092f\u093e \u092e\u0939\u0938\u0942\u0938 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092f\u0947 \u0910\u0938\u0940 \u091a\u0940\u091c\u0947\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u0940 \u0915\u0941\u091b \u0915\u0940\u092e\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u091c\u093f\u0928\u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u091a\u0932\u093e\u0928\u0947 \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <strong>\u0909\u0926\u093e\u0939\u0930\u0923\u0903<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-05d4436 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05d4436\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81f5424\" data-id=\"81f5424\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe4b55d elementor-widget elementor-widget-text-editor\" data-id=\"fe4b55d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u25c9 \u0928\u0915\u0926 \u0916\u093e\u0924\u093e (Cash Account):<\/strong> \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u092e\u094c\u091c\u0942\u0926 \u0928\u0915\u0926\u0940 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0916\u093e\u0924\u093e (Furniture Account):<\/strong> \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u092e\u0936\u0940\u0928\u0930\u0940 \u0916\u093e\u0924\u093e (Machinery Account):<\/strong> \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u092e\u0936\u0940\u0928\u094b\u0902 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u092d\u0942\u092e\u093f \u0914\u0930 \u092d\u0935\u0928 \u0916\u093e\u0924\u093e (Land and Building Account):<\/strong> \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u091c\u092e\u0940\u0928 \u0914\u0930 \u0907\u092e\u093e\u0930\u0924 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u0938\u094d\u091f\u0949\u0915 \u0916\u093e\u0924\u093e (Stock Account):<\/strong> \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u092e\u094c\u091c\u0942\u0926 \u0938\u093e\u092e\u093e\u0928 (goods) \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8ef3fec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ef3fec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e17162b\" data-id=\"e17162b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-307cc2f elementor-widget elementor-widget-text-editor\" data-id=\"307cc2f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>2. \u0905\u092e\u0942\u0930\u094d\u0924 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0916\u093e\u0924\u0947 (Intangible Real Accounts)<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02bcf2b elementor-widget elementor-widget-text-editor\" data-id=\"02bcf2b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u092f\u0947 \u0935\u0947 \u0916\u093e\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u0909\u0928 \u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u093e <strong>\u0915\u094b\u0908 \u092d\u094c\u0924\u093f\u0915 \u0905\u0938\u094d\u0924\u093f\u0924\u094d\u0935 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e (no physical existence)<\/strong> \u0964 \u0907\u0928\u094d\u0939\u0947\u0902 \u0926\u0947\u0916\u093e \u092f\u093e \u091b\u0941\u0906 \u0928\u0939\u0940\u0902 \u091c\u093e \u0938\u0915\u0924\u093e, \u0932\u0947\u0915\u093f\u0928 \u0907\u0928\u0915\u093e \u092e\u094c\u0926\u094d\u0930\u093f\u0915 \u092e\u0942\u0932\u094d\u092f (monetary value) \u0939\u094b\u0924\u093e \u0939\u0948 \u0914\u0930 \u092f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0932\u093f\u090f \u092b\u093e\u092f\u0926\u0947\u092e\u0902\u0926 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 <strong>\u0909\u0926\u093e\u0939\u0930\u0923\u0903<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b47fa4 elementor-widget elementor-widget-text-editor\" data-id=\"0b47fa4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u25c9 \u0916\u094d\u092f\u093e\u0924\u093f \u0916\u093e\u0924\u093e (Goodwill Account):<\/strong> \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e \u092f\u093e \u0928\u093e\u092e \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u092a\u0947\u091f\u0947\u0902\u091f \u0916\u093e\u0924\u093e (Patents Account):<\/strong> \u092f\u0939 \u0915\u093f\u0938\u0940 \u0906\u0935\u093f\u0937\u094d\u0915\u093e\u0930 \u092a\u0930 \u092e\u093f\u0932\u0947 \u0935\u093f\u0936\u0947\u0937 \u0905\u0927\u093f\u0915\u093e\u0930 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u091f\u094d\u0930\u0947\u0921\u092e\u093e\u0930\u094d\u0915 \u0916\u093e\u0924\u093e (Trademark Account):<\/strong> \u092f\u0939 \u0915\u093f\u0938\u0940 \u092c\u094d\u0930\u093e\u0902\u0921 \u0928\u093e\u092e \u092f\u093e \u0932\u094b\u0917\u094b \u0915\u0947 \u0935\u093f\u0936\u0947\u0937 \u0905\u0927\u093f\u0915\u093e\u0930 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 \u0915\u0949\u092a\u0940\u0930\u093e\u0907\u091f \u0916\u093e\u0924\u093e (Copyright Account):<\/strong> \u092f\u0939 \u0915\u093f\u0938\u0940 \u0930\u091a\u0928\u093e\u0924\u094d\u092e\u0915 \u0915\u093e\u0930\u094d\u092f (\u091c\u0948\u0938\u0947 \u0915\u093f\u0924\u093e\u092c, \u0938\u0902\u0917\u0940\u0924) \u092a\u0930 \u092e\u093f\u0932\u0947 \u0905\u0927\u093f\u0915\u093e\u0930 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ff9464f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff9464f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09810a5\" data-id=\"09810a5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-efb91bb elementor-widget elementor-widget-text-editor\" data-id=\"efb91bb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>3-<span style=\"color: #9c0000;\">Nominal Account<\/span><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ec97d0 elementor-widget elementor-widget-text-editor\" data-id=\"6ec97d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0935\u0939 \u0916\u093e\u0924\u0947 \u091c\u094b \u0932\u093e\u092d-\u0939\u093e\u0928\u093f, \u0906\u092f-\u0935\u094d\u092f\u092f, \u0914\u0930 \u0915\u094d\u0930\u092f-\u0935\u093f\u0915\u094d\u0930\u092f \u0938\u0947 \u0938\u092e\u094d\u092c\u0928\u094d\u0927\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 Nominal Account (\u0928\u093e\u092e\u092e\u093e\u0924\u094d\u0930 \u0915\u0947 \u0916\u093e\u0924\u0947) \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947- Interest, Discount, Wages, Purchases, Sales, Profit &amp; Loss etc.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d69286a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d69286a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7fbabb6\" data-id=\"7fbabb6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5d5d35 elementor-widget elementor-widget-heading\" data-id=\"f5d5d35\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Golden Rules of Accounting<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad1b59d elementor-widget elementor-widget-text-editor\" data-id=\"ad1b59d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Personal Account<\/strong><\/span><br \/>1- The Receiver (\u092a\u093e\u0928\u0947 \u0935\u093e\u0932\u093e)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Debit<br \/>2- The Giver (\u0926\u0928\u0947 \u0935\u093e\u0932\u093e)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Credit<br \/>\u091c\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0941\u091b \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0909\u0928\u094d\u0939\u0947 Receiver \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0914\u0930 \u0909\u0928\u094d\u0939\u0947 Debit \u092e\u0947\u0902 \u0930\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0941\u091b \u0926\u0947\u0924\u0947 \u0939\u0948\u0902 \u0909\u0928\u094d\u0939\u0947 Giver \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0914\u0930 \u0909\u0928\u094d\u0939\u0947 Credit \u092e\u0947\u0902 \u0930\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0545a5 elementor-widget elementor-widget-text-editor\" data-id=\"f0545a5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Real Account<\/strong><\/span><br \/>3- What comes in (\u0906\u0928\u0947 \u0935\u093e\u0932\u093e)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Debit<br \/>4- What goes out (\u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Credit<br \/>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u091c\u094b \u0935\u0938\u094d\u0924\u0941\u090f\u0901 \u0906\u0924\u0940 \u0939\u0948\u0902 \u0909\u0938\u0947 Debit \u092e\u0947\u0902 \u0930\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0914\u0930 \u091c\u094b \u091c\u093e\u0924\u0940 \u0939\u0948\u0902 \u0909\u0938\u0947 Credit \u092e\u0947\u0902 \u0930\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea2603d elementor-widget elementor-widget-text-editor\" data-id=\"ea2603d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Nominal Account<\/strong><\/span><br \/>5- Expenses and Losses (\u0916\u0930\u094d\u091a \u0914\u0930 \u0928\u0941\u0915\u0938\u093e\u0928)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Debit<br \/>6- Income and Gains (\u0906\u092f \u0914\u0930 \u0932\u093e\u092d)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Credit<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e3d65e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3d65e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8aa2682\" data-id=\"8aa2682\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51b5be3 elementor-widget elementor-widget-Table\" data-id=\"51b5be3\" data-element_type=\"widget\" data-widget_type=\"Table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"tafe-table \">\n\t\t\t<thead  class=\"tafe-table-header\">\n\t\t\t\t<tr>\n\t\t\t\t\t<th class=\"elementor-inline-editing elementor-repeater-item-7ab1f82\"   >Type of Account\n<\/th><th class=\"elementor-inline-editing elementor-repeater-item-847444b\"   >Increase (+)<\/th><th class=\"elementor-inline-editing elementor-repeater-item-21cd0e2\"   >Decrease (-)<\/th>\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\t\t\t\t\t\t<tbody class=\"tafe-table-body\">\n\t\t\t\t<tr>\n\t\t\t\t\t<td data-label=\"Type of Account\"   class=\"elementor-repeater-item-983376e td-content-type-default\" >Asset<\/td><td data-label=\"Increase (+)\"   class=\"elementor-repeater-item-b8066d3 td-content-type-default\" >Debit<\/td><td data-label=\"Decrease (-)\"   class=\"elementor-repeater-item-5187b1f td-content-type-default\" >Credit<\/td><\/tr><tr><td data-label=\"Type of Account\"   class=\"elementor-repeater-item-f5513d7 td-content-type-default\" >Liability<\/td><td data-label=\"Increase (+)\"   class=\"elementor-repeater-item-a0599ff td-content-type-default\" >Credit<\/td><td data-label=\"Decrease (-)\"   class=\"elementor-repeater-item-2a881d0 td-content-type-default\" >Debit<\/td><\/tr><tr><td data-label=\"Type of Account\"   class=\"elementor-repeater-item-7bd7166 td-content-type-default\" >Income\/Revenue<\/td><td data-label=\"Increase (+)\"   class=\"elementor-repeater-item-4002742 td-content-type-default\" >Credit<\/td><td data-label=\"Decrease (-)\"   class=\"elementor-repeater-item-e5b4f8b td-content-type-default\" >Debit<\/td><\/tr><tr><td data-label=\"Type of Account\"   class=\"elementor-repeater-item-af29181 td-content-type-default\" >Expense\/Losses<\/td><td data-label=\"Increase (+)\"   class=\"elementor-repeater-item-8955c58 td-content-type-default\" >Debit<\/td><td data-label=\"Decrease (-)\"   class=\"elementor-repeater-item-5ef876c td-content-type-default\" >Credit<\/td>\t\t\t\t<\/tr>\n\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f82d5c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f82d5c3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81df413\" data-id=\"81df413\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-577bee1 elementor-widget elementor-widget-heading\" data-id=\"577bee1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Exercise 1<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dee6976 elementor-widget elementor-widget-text-editor\" data-id=\"dee6976\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1. Mr. Verma Purchased a computer in cash 18000.<br \/>2. Mr. Verma Purchased an Office Table 3500 and Office Chair 4000 in cash.<br \/>3. Mr. Verma opened a bank account in HDFC bank by deposit cash 50000.<br \/>4. Mr. Verma Purchased stationery item in cash 2000.<br \/>5. Mr. Verma Purchased a mobile phone 5000 from raj telecom on credit.<br \/>6. Mr. Verma withdraw 10000 from HDFC Bank.<br \/>7. Mr. Verma paid cash 5000 to raj telecom.<br \/>8. Mr. Verma received a bill of 4500 from Sukun offset for printing office stationery.<br \/>9. Mr. Verma withdraw 4000 from HDFC Bank for personal use.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f5c16c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5c16c0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de75dd6\" data-id=\"de75dd6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f2b66c9 elementor-widget elementor-widget-heading\" data-id=\"f2b66c9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Introduction to Business Organizations<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb2296d elementor-widget elementor-widget-text-editor\" data-id=\"eb2296d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u090f\u0915 business \u092e\u0947\u0902-<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-05d4356 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05d4356\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0a794e\" data-id=\"e0a794e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f38084 elementor-widget elementor-widget-image\" data-id=\"6f38084\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"166\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T4-300x166.jpg\" class=\"attachment-medium size-medium wp-image-12067\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T4-300x166.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T4-150x83.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/T4.jpg 647w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9fbe22 elementor-widget elementor-widget-text-editor\" data-id=\"d9fbe22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Business organizations \u0905\u0932\u0917-\u0905\u0932\u0917 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0914\u0930 \u0906\u092e \u0924\u094c\u0930 \u092a\u0930 \u0907\u0928\u094d\u0939\u0947\u0902 \u0915\u0941\u091b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0938\u0947 classified \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0903<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8acdfc elementor-widget elementor-widget-text-editor\" data-id=\"a8acdfc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u27a4 Service organizations<br \/>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u27a4 Trading organizations<br \/>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u27a4 Manufacturing organizations<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1437658 elementor-widget elementor-widget-text-editor\" data-id=\"1437658\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong><span style=\"color: #9c0000;\">Service Organizations<\/span><\/strong><br \/>Service Organizations \u0935\u094b Organizations \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u091c\u094b \u0938\u093f\u0930\u094d\u092b Service Provide \u0915\u0930\u0924\u0940 \u0939\u0948\u0902, service Organizations \u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0924\u0930\u0939 \u0915\u093e Physical \u0932\u0947\u0928-\u0926\u0947\u0928 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e \u0939\u0948, \u0907\u0938\u092e\u0947\u0902 \u0938\u093f\u0930\u094d\u092b Service \u0926\u0940 \u091c\u093e\u0924\u0940 <span style=\"color: #9c0000;\">\u091c\u0948\u0938\u0947-<\/span> Teachers, Doctors, Advocate, Consultant etc&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4883a3a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4883a3a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8564e99\" data-id=\"8564e99\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46f1368 elementor-widget elementor-widget-image\" data-id=\"46f1368\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"123\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-5-300x123.jpg\" class=\"attachment-medium size-medium wp-image-12077\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-5-300x123.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-5-150x62.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-5.jpg 740w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-39f242a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39f242a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1676754\" data-id=\"1676754\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94833d2 elementor-widget elementor-widget-text-editor\" data-id=\"94833d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\">Trading Organizations<\/span><br \/>\u091c\u094b Organization Goods \u0915\u094b Purchase and Sale \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0935\u094b Trading Organizations \u0915\u0947 \u0905\u0928\u094d\u0924\u0930-\u0917\u0924 \u0906\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0938\u0902\u0917\u0920\u0928 \u0915\u093e \u092e\u0941\u0916\u094d\u092f \u0915\u093e\u0930\u094d\u092f \u092e\u093e\u0932 \u0915\u094b \u0916\u0930\u0940\u0926\u0928\u093e \u0914\u0930 \u0909\u0938\u092e\u0947\u0902 \u0905\u092a\u0928\u093e Profit \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0909\u0938\u0947 \u092c\u0947\u091a\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4926fe6 elementor-widget elementor-widget-image\" data-id=\"4926fe6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"97\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-6-300x97.jpg\" class=\"attachment-medium size-medium wp-image-12093\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-6-300x97.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-6-150x48.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-6-768x248.jpg 768w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-6.jpg 853w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e438cea elementor-widget elementor-widget-text-editor\" data-id=\"e438cea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong><span style=\"color: #9c0000;\">Manufacturing organizations<\/span><\/strong><br \/>Manufacturing Organization Row Materials Goods \u0938\u0947 Finished Goods \u0915\u094b \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 Manufacturing Organizations \u092e\u0947\u0902 \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u0915\u094b \u090f\u0915 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u094d\u0917\u0924 \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0947 \u092c\u093e\u0926 \u092e\u0947\u0902 Trading Organizations \u0909\u0938 \u092e\u093e\u0932 \u0915\u094b \u0917\u094d\u0930\u093e\u0939\u0915 \u0924\u0915 \u092a\u0939\u0941\u0902\u091a\u093e\u0928\u0947 \u0915\u093e \u0915\u093e\u092e \u0915\u0930\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa3f694 elementor-widget elementor-widget-image\" data-id=\"fa3f694\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"128\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-7-300x128.jpg\" class=\"attachment-medium size-medium wp-image-12106\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-7-300x128.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-7-150x64.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-7.jpg 727w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f10e279 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f10e279\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96be548\" data-id=\"96be548\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e89b8bc elementor-widget elementor-widget-heading\" data-id=\"e89b8bc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ledgers, Groups and Voucher<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68d121d elementor-widget elementor-widget-text-editor\" data-id=\"68d121d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u091c\u092c \u0915\u093f\u0938\u0940 Transaction \u0915\u0940 Entry Tally \u092e\u0947\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0939\u092e\u0947\u0902 \u0909\u0938 Entry \u092e\u0947\u0902 \u091c\u094b Accounts \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0909\u0928\u0915\u093e \u0939\u092e\u0947\u0902 \u0916\u093e\u0924\u093e \u0916\u094b\u0932\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948 \u092f\u093e\u0928\u0940 Ledger \u092c\u0928\u093e\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 \u091c\u092c \u0935\u0939\u0940 Entry \u0926\u0942\u0938\u0930\u0940 \u092c\u093e\u0930 \u0906\u0924\u0940 \u0939\u0948, \u0924\u092c \u0939\u092e\u0947\u0902 \u0909\u0938\u0915\u093e ledger \u0928\u0939\u0940\u0902 \u092c\u0928\u093e\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948, \u0915\u094d\u092f\u094b \u0915\u093f \u0909\u0938\u0915\u093e ledger \u092a\u0939\u0932\u0947 \u0939\u0940 \u092c\u0928 \u091a\u0941\u0915\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 Tally \u092e\u0947\u0902 Cash (cash-in-hand) \u0914\u0930 Profit &amp; Loss account \u0915\u093e ledger \u092a\u0939\u0932\u0947 \u0938\u0947 \u0939\u0940 \u092c\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br \/>Tally \u092e\u0947\u0902 \u091c\u092c \u0939\u092e \u0915\u093f\u0938\u0940 Account \u0915\u093e ledger \u092c\u0928\u093e\u0924\u0947 \u0939\u0948\u0902, \u0924\u092c \u0909\u0938\u0940 \u0938\u092e\u092f \u0939\u092e\u0947\u0902 Tally \u092e\u0947\u0902 \u0909\u0938\u0915\u093e Group \u092c\u0924\u093e\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948, \u091c\u094b \u0915\u0940 \u0939\u092e \u0909\u0938\u0915\u0947 Under \u092e\u0947\u0902 Set \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0915\u094c\u0928 \u0938\u093e ledger \u0915\u093f\u0938 Group \u092e\u0947\u0902 \u091c\u093e\u092f\u0947\u0917\u093e \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u092a\u0939\u0932\u0947 \u0939\u092e\u0947\u0902 Group \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0914\u0930 ledger \u0915\u093f\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0939\u0948 \u092f\u0947 \u0938\u092e\u091d\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ba58cc elementor-widget elementor-widget-text-editor\" data-id=\"5ba58cc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\">\u091c\u0948\u0938\u0947 &#8211; Rahul \u0928\u0947 \u20b92000 Office \u0915\u093e Rent \u0926\u093f\u092f\u093e\u0964 \u0924\u094b \u092f\u0939\u093e\u0902 \u092a\u0930 \u0915\u093f\u0930\u093e\u092f\u093e \u090f\u0915 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0916\u0930\u094d\u091a \u0939\u0948 \u0924\u094b<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5e93ad elementor-widget elementor-widget-text-editor\" data-id=\"a5e93ad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Debit: Rent, Credit: Cash (Ledger &#8211; Rent\/Under &#8211; Indirect Expenses)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-984fab0 elementor-widget elementor-widget-text-editor\" data-id=\"984fab0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\">Rahul \u0928\u0947 \u20b92000 Office \u0915\u093e \u0905\u0917\u0932\u0947 Month \u0915\u093e Rent \u0926\u093f\u092f\u093e\u0964 \u0924\u094b \u092f\u0939\u093e\u0902 \u092a\u0930 \u0905\u092c Rent \u0915\u093e ledger \u0928\u0939\u0940\u0902 \u092c\u0928\u0947\u0917\u093e \u0915\u094d\u092f\u094b\u0902 \u0915\u093f \u092a\u093f\u091b\u0932\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u092c\u0928 \u091a\u0941\u0915\u093e \u0939\u0948-\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Debit: Rent, Credit: Cash<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52824ad elementor-widget elementor-widget-text-editor\" data-id=\"52824ad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong><span style=\"color: #9c0000;\">Voucher<\/span><\/strong> \u090f\u0915 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e Document \u0939\u094b\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0939\u092e Tally \u092e\u0947\u0902 \u091c\u094b \u092d\u0940 Transaction \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0909\u0938\u0915\u0940 Entry \u0939\u092e \u090f\u0915 Voucher \u092a\u0930 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 Tally \u092e\u0947\u0902 \u092a\u0939\u0932\u0947 \u0938\u0947 \u0915\u0908 Voucher \u092c\u0928\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u0905\u092c \u0915\u093f\u0938 Entry \u092e\u0947\u0902 \u0915\u094c\u0928 \u0938\u093e Voucher \u0932\u0917\u0947\u0917\u093e \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0939\u092e\u0947\u0902 \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 Voucher \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092a\u0924\u093e \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u091c\u094b \u0915\u093f \u0906\u0917\u0947 \u092c\u0924\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ff62719 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff62719\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-30608ff\" data-id=\"30608ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0eb8ad7 elementor-widget elementor-widget-heading\" data-id=\"0eb8ad7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Pre-define Group in Tally<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-eee30af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eee30af\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5b8e9d9\" data-id=\"5b8e9d9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90ed94c elementor-widget elementor-widget-text-editor\" data-id=\"90ed94c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Primary Group\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/strong><span style=\"color: #000000;\">1. Capital Account<\/span><br \/><span style=\"color: #000000;\">2. Loans Liabilities<\/span><br \/><span style=\"color: #000000;\">3. Current Liabilities<\/span><br \/><span style=\"color: #000000;\">4. Fixed Assets<\/span><br \/><span style=\"color: #000000;\">5.Investment<\/span><br \/><span style=\"color: #000000;\">6. Current Assets<\/span><br \/><span style=\"color: #000000;\">7. Miscellaneous Expenses (Assets)<\/span><br \/><span style=\"color: #000000;\">8. Suspense Account<\/span><br \/><span style=\"color: #000000;\">9. Branch Division<\/span><br \/><span style=\"color: #000000;\">10. Sales Account<\/span><br \/><span style=\"color: #000000;\">11. Purchase Account<\/span><br \/><span style=\"color: #000000;\">12. Direct Income<\/span><br \/><span style=\"color: #000000;\">13. Direct Expenses<\/span><br \/><span style=\"color: #000000;\">14. Indirect Income<\/span><br \/><span style=\"color: #000000;\">15. Indirect Expenses<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a87f6f4\" data-id=\"a87f6f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce8a0f4 elementor-widget elementor-widget-text-editor\" data-id=\"ce8a0f4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Nature of Group<\/strong><\/span><br \/>Liability<br \/>Liability<br \/>Liability<br \/>Asset<br \/>Asset<br \/>Asset<br \/>Asset<br \/>Liability<br \/>Liability<br \/>Income<br \/>Expenses<br \/>Income<br \/>Expenses<br \/>Income<br \/>Expenses<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2f2592 elementor-widget elementor-widget-text-editor\" data-id=\"a2f2592\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Secondary Group<\/strong><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-76729dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76729dd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5c9be9d\" data-id=\"5c9be9d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3664f6b elementor-widget elementor-widget-text-editor\" data-id=\"3664f6b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1. Reserve &amp; Surplus<br \/>2. Bank over Draft<br \/>3. Secured Loans<br \/>4. Unsecured Loans<br \/>5. Duties &amp; Tax<br \/>6. Provision<br \/>7. Sundry Creditors<br \/>8. Sundry Debtors<br \/>9. Deposit Assets<br \/>10. Loans &amp; Advance Assets<br \/>11. Cash in Hand<br \/>12. Stock in Hand<br \/>13. Bank Account<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e2e5abf\" data-id=\"e2e5abf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af5f950 elementor-widget elementor-widget-text-editor\" data-id=\"af5f950\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\">(Capital Account)<\/span><br \/>(Loans Liabilities)<br \/>(Loans Liabilities)<br \/>(Loans Liabilities)<br \/><span style=\"color: #9c0000;\">(Current Liabilities)<\/span><br \/><span style=\"color: #9c0000;\">(Current Liabilities)<\/span><br \/><span style=\"color: #9c0000;\">(Current Liabilities)<\/span><br \/>(Current Assets)<br \/>(Current Assets)<br \/>(Current Assets)<br \/>(Current Assets)<br \/>(Current Assets)<br \/>(Current Assets)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-06b6f15 elementor-widget elementor-widget-heading\" data-id=\"06b6f15\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">View the pre-defined Group in Tally Prime<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c8c062 elementor-widget elementor-widget-text-editor\" data-id=\"7c8c062\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Go to Gateway of Tally Prime &gt; Chart of Accounts &gt; Groups.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d77c0ae elementor-widget elementor-widget-image\" data-id=\"d77c0ae\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"201\" height=\"300\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-8-201x300.jpg\" class=\"attachment-medium size-medium wp-image-12161\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-8-201x300.jpg 201w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-8-100x150.jpg 100w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-8-150x224.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-8.jpg 407w\" sizes=\"(max-width: 201px) 100vw, 201px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9f8a999 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f8a999\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60b1e00\" data-id=\"60b1e00\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22db65b elementor-widget elementor-widget-text-editor\" data-id=\"22db65b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>1. Capital Account &#8211;<\/strong> \u090f\u0915 Business \u0915\u094b Start \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0938\u092e\u0947\u0902 \u091c\u094b \u092a\u0942\u0901\u091c\u0940<br \/>\u0932\u0917\u093e\u092f\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0909\u0938\u0947 \u0939\u092e \u092a\u0942\u0901\u091c\u0940 \u0916\u093e\u0924\u093e \u092f\u093e\u0928\u0940 Capital Account \u0915\u0939\u0924\u0947 \u0939\u0948\u0902, \u0914\u0930 Tally \u092e\u0947\u0902 \u091c\u092c \u0939\u092e \u0909\u0938\u0915\u093e Ledger \u092c\u0928\u093e\u0924\u0947 \u0939\u0948\u0902 \u0924\u094b \u0909\u0938\u0947 Capital Account \u0915\u0947 Under \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964 \u092a\u0942\u0901\u091c\u0940 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0930\u0941\u092a \u092e\u0947\u0902 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<br \/><strong>2. Loans Liabilities &#8211;<\/strong> \u091c\u092c \u0939\u092e Business \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u0938\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0915\u094b\u0908 Loan \u0932\u0947\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938 Account \u0915\u094b Loans Liabilities \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0964<br \/><strong>3. Current Liabilities<\/strong> \u091c\u092c \u0939\u092e \u0915\u092e \u0938\u092e\u092f \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u0938\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0915\u094b\u0908<br \/>\u0909\u0927\u093e\u0930 \u0932\u0947\u0924\u0947 \u0939\u0948\u0902 \u0924\u094b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 Account Current liabilities \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u0917\u0924 \u0906\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>4. Fixed Assets &#8211;<\/strong> \u090f\u0915 Business \u0915\u094b \u091a\u0932\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u092e\u0947\u0902 \u0915\u0908 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0938\u094d\u0925\u093e\u092f\u0940<br \/>\u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0902 \u0916\u0930\u0940\u0926\u0928\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902, \u091c\u0948\u0938\u0947 Computer, Telephone, A\/C, Furniture etc&#8230; \u0914\u0930 \u0907\u0928 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u0932\u0947\u0928-\u0926\u0947\u0928 \u092d\u0940 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 Accounts \u0915\u094b Fixed Assets \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>5. Investment Account &#8211;<\/strong> \u091c\u092c \u0939\u092e \u0932\u093e\u092d \u0915\u092e\u093e\u0928\u0947 \u0915\u0947 Purpose \u0938\u0947 Business<br \/>\u0915\u0947 \u092a\u0948\u0938\u0947 \u0915\u094b \u0915\u0939\u0940\u0902 \u092a\u0930 \u0928\u093f\u0935\u0947\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0915\u093e \u0916\u093e\u0924\u093e Investment Account \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u0917\u0924 \u0916\u094b\u0932\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947- Long-Term investment, FD, Shares, Mutual Fund etc&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <strong>6. Current Assets &#8211;<\/strong> \u0910\u0938\u0940 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0902 \u091c\u093f\u0928\u0915\u093e \u0932\u0947\u0928-\u0926\u0947\u0928 \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948, \u0909\u0928\u094d\u0939\u0947\u0902 \u0939\u092e Current Assets \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>7. Miscellaneous exp. Assets &#8211;<\/strong> \u092f\u0939 \u0915\u0908 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0916\u0930\u094d\u091a\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948, \u091c\u094b Business<br \/>\u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u092e\u094d\u092d \u092e\u0947\u0902 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0935\u094d\u092f\u092f \u0915\u0947 \u0930\u0941\u092a \u092e\u0947\u0902 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0964 \u091c\u0948\u0938\u0947- Preliminary Expenses (Company Logo, Copy Rights, Tread Marks, Stamp Duties, legal fees)<br \/><strong>8. Suspense Account &#8211;<\/strong> \u0915\u092d\u0940-\u0915\u092d\u0940 \u0939\u092e Tally \u092e\u0947\u0902 \u0915\u0941\u091b Entry \u0915\u0930\u0928\u093e \u092d\u0942\u0932 \u091c\u093e\u0924\u0947<br \/>\u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0915\u0940 \u0935\u091c\u0939 \u0938\u0947 \u0939\u092e\u093e\u0930\u0940 Financial Reports \u0917\u0932\u0924 \u0906 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0924\u092c \u0909\u0938 \u0938\u092e\u092f \u0905\u0928\u094d\u0924\u0930 \u0915\u0940 \u0927\u0928\u0930\u093e\u0936\u093f \u0915\u094b Suspence Account \u092e\u0947\u0902 \u0921\u093e\u0932 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>9. Branch Division &#8211;<\/strong> Main Company \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092c\u0928\u093e\u092f\u0947 \u0917\u092f\u0947 \u0905\u092a\u0928\u0947 Branch \u0915\u0947 \u0916\u093e\u0924\u0947 Branch Division Group \u092e\u0947\u0902 \u0930\u0916\u0947 \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>10. Sales Account-<\/strong> \u091c\u092c \u0939\u092e \u0915\u093f\u0938\u0940 Goods or Service \u0915\u094b Sale \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0915\u0947 \u0916\u093e\u0924\u0947 Sales Account \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>11. Purchase Account- <\/strong>\u091c\u092c \u0939\u092e \u0915\u093f\u0938\u0940 Goods \u0915\u094b Sale \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0916\u0930\u0940\u0926\u0924\u0947 \u0939\u0948\u0902\u0964 \u0924\u094b \u0909\u0938\u0947 Purchase Account \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>12. Direct Income-<\/strong> \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0906\u092f \u091c\u094b \u092e\u0941\u0916\u094d\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0938\u0947 \u0906\u0924\u0940 \u0939\u0948, \u0909\u0938\u0947 \u0939\u092e Direct Income \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>13. Indirect Income &#8211;<\/strong> \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0906\u092f \u091c\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0938\u0947 \u0906\u0924\u0940 \u0939\u0948, \u091c\u0948\u0938\u0947- Discount, Commission etc&#8230; \u0909\u0938\u0947 \u0939\u092e Indirect Income \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>14. Direct Expenses-\u00a0<\/strong> \u0910\u0938\u0947 \u0916\u0930\u094d\u091a \u091c\u094b Regular Bases \u092a\u0930 \u0928\u0939\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948, \u091c\u0948\u0938\u0947-Transport, Manufacturing exp. Etc&#8230; \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 Account \u0915\u094b Direct Expenses \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>15. Indirect Expenses &#8211;<\/strong> \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0935\u094d\u092f\u092f (\u091c\u094b Regular Bases \u092a\u0930 \u0939\u094b\u0924\u0947 \u0939\u0948) \u0915\u0947 \u0916\u093e\u0924\u0947 Indirect Expenses \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u094d\u0917\u0924 \u092c\u0928\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947-Rent Expenses, Salary Expenses, Discount Expenses etc&#8230;<br \/><strong>16. Reserve &amp; Surplus &#8211;<\/strong> \u0932\u093e\u092d \u0938\u0947 \u092c\u0928\u093e\u090f \u091c\u093e\u0928\u0947 \u0915\u094b\u0936 \u0915\u0947 \u0916\u093e\u0924\u0947 Reserve &amp; Surplus \u092c\u0928\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>17. Bank Over Draft &#8211;<\/strong> \u091c\u092c \u092c\u0948\u0902\u0915 \u091c\u092e\u093e \u0938\u0947 \u0905\u0927\u093f\u0915 \u0930\u093e\u0936\u093f \u0926\u0947\u0928\u0947 \u0932\u0917\u0947 \u0924\u094b \u0909\u0938\u0915\u094b Bank Over Draft \u0915\u0939\u0924\u0947 \u0939\u0948\u0964 (\u091c\u092c \u0939\u092e \u092c\u0948\u0902\u0915 \u092e\u0947\u0902 OD Limit \u092c\u0928\u0935\u093e\u0924\u0947 \u0939\u0948\u0902)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <strong>18. Secured Loans-<\/strong> \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0938\u0941\u0930\u0915\u094d\u0937\u093f\u0924 \u090b\u0923 \u0915\u0947 \u0916\u093e\u0924\u0947 Secured Loans \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u094d\u0917\u0924 \u092c\u0928\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0964 (Home Loan, Gold Loan, Car Loan etc..)<br \/><strong>19. Unsecured Loans &#8211;<\/strong> \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0905\u0938\u0941\u0930\u0915\u094d\u0937\u093f\u0924 \u090b\u0923 Unsecured Loans \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u094d\u0917\u0924 \u092c\u0928\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0964 (Personal Loan, Business Loan, Credit Card, Credit Limit)<br \/><strong>20. Duties &amp; Taxes-<\/strong> \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0915\u0930\u094b\u0902 \u0915\u0947 \u0916\u093e\u0924\u0947 Duties &amp; Tax \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u094d\u0917\u0924 \u092c\u0928\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0964 (GST, TDS, VAT)<br \/><strong>21. Provision &#8211;<\/strong> \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0915\u093f\u090f \u0917\u090f \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u0947 \u0916\u093e\u0924\u0947 Provision \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u094d\u0917\u0924 \u092c\u0928\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948, \u091c\u0948\u0938\u0947 \u0935\u0947\u0924\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928, \u0915\u093f\u0930\u093e\u090f \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0964<br \/><strong>22. Sundry Creditors &#8211;<\/strong> Business \u092e\u0947\u0902 \u091c\u092c \u0939\u092e \u092e\u093e\u0932 (Goods) \u0915\u093f\u0938\u0940 \u0938\u0947 \u0909\u0927\u093e\u0930<br \/>Purchase \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u092f\u093e \u0915\u093f\u0938\u0940 \u0914\u0930 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0915\u094b\u0908 \u0909\u0927\u093e\u0930 \u0932\u0947\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0915\u093e Account Sundry Creditors \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u0917\u0924 Open \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>23. Sundry Debtors &#8211;<\/strong> Business \u092e\u0947\u0902 \u091c\u092c \u0939\u092e \u092e\u093e\u0932 (Goods) \u0915\u093f\u0938\u0940 \u0938\u0947 \u0909\u0927\u093e\u0930<br \/>Sale \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u092f\u093e \u0915\u093f\u0938\u0940 \u0914\u0930 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0915\u094b\u0908 \u0909\u0927\u093e\u0930 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0915\u093e Account Sundry Debtors \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u0917\u0924 Open \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>24. Deposit Assets-<\/strong> \u091c\u092c \u0939\u092e \u0915\u093f\u0938\u0940 \u0935\u0938\u094d\u0924\u0941 \u0915\u0947 \u0932\u093f\u090f Security \u0915\u0947 \u0930\u0941\u092a \u092e\u0947\u0902 \u092a\u0948\u0938\u093e \u091c\u092e\u093e \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938 Account \u0915\u094b Deposit Assets \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>25. Loans &amp; Advance-<\/strong> Assets \u091c\u092c \u0939\u092e \u0915\u093f\u0938\u0940 \u0915\u094b Advance \u0915\u0947 \u0930\u0941\u092a \u092e\u0947\u0902 \u092a\u0948\u0938\u093e \u0926\u0947\u0924\u0947 \u0939\u0948\u0902 \u0924\u094b \u0909\u0938\u0947 \u0939\u092e \u0907\u0938 Account \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>26. Cash-in-hand &#8211;<\/strong> \u092f\u0939 Group \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 Cash \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<br \/><strong>27. Stock-in-hand &#8211;<\/strong> \u092f\u0939 Group Stock \u0915\u0947 \u0932\u093f\u090f \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br \/><strong>28. Bank Account-<\/strong> \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 Banks \u0915\u0947 \u0916\u093e\u0924\u0947 Bank Account Group \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u0917\u0924 \u0916\u094b\u0932\u0947 \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c3928b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3928b8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-374d429\" data-id=\"374d429\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca913bb elementor-widget elementor-widget-heading\" data-id=\"ca913bb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Pre-define Voucher in Tally<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea1b75e elementor-widget elementor-widget-text-editor\" data-id=\"ea1b75e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0935\u0948\u0938\u0947 \u0924\u094b Tally Prime \u092e\u0947\u0902 24 pre-define voucher \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0932\u0947\u0915\u093f\u0928 \u0909\u0928\u092e\u0947\u0902 \u0938\u0947 8 \u0910\u0938\u0947 Common Voucher \u0939\u0948\u0902, \u091c\u093f\u0928\u0915\u093e \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0932\u0917\u092d\u0917 \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 Business \u092e\u0947\u0902 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae3407d elementor-widget elementor-widget-text-editor\" data-id=\"ae3407d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Common Voucher<\/strong><\/span><br \/>Contra, Payment, Receipt, Journal, Purchase, Sales, Debit Note, Credit Note.<br \/><strong><span style=\"color: #9c0000;\">Special Voucher<\/span><\/strong><br \/>Stock Journal, Memorandum, Purchase Order, Sales Order, Delivery Note, Reversing Journal, Receipt Note, Physical Stock, Payroll, Attendance, Job Work In Order, Job Work Out Order, Material In, Material Out, Rejections In, Rejections Out.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-72bf542 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72bf542\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-04f2b5b\" data-id=\"04f2b5b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ecca2fa elementor-widget elementor-widget-heading\" data-id=\"ecca2fa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">View the Pre-define Voucher types in Tally Prime<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d874f0a elementor-widget elementor-widget-text-editor\" data-id=\"d874f0a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Go to Gateway of Tally Prime &gt; Chart of Accounts &gt; Voucher Types.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c210295 elementor-widget elementor-widget-image\" data-id=\"c210295\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"547\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-9-1024x547.jpg\" class=\"attachment-large size-large wp-image-12195\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-9-1024x547.jpg 1024w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-9-300x160.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-9-150x80.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-9-768x410.jpg 768w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-9.jpg 1084w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ab1141f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab1141f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a56f6e\" data-id=\"8a56f6e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28a199f elementor-widget elementor-widget-text-editor\" data-id=\"28a199f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>1. Contra Voucher &#8211;<\/strong> \u091c\u092c \u0939\u092e Cash \u0915\u094b Bank-Account \u092e\u0947\u0902 \u092f\u093e Bank-Balance \u0915\u094b Cash \u092e\u0947\u0902 \u092f\u093e \u092b\u093f\u0930 Bank or Cash \u0938\u0947 \u0938\u092e\u094d\u092c\u0902\u0927\u093f\u0924 \u0915\u093f\u0938\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0915\u094b\u0908 Transfer Entry \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0947 \u0939\u092e Contra Voucher \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>2. Payment Voucher-<\/strong> \u091c\u092c \u0939\u092e \u0915\u093f\u0938\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0915\u094b\u0908 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u091a\u093e\u0939\u0947 \u0935\u094b Cash \u092e\u0947\u0902 \u0915\u0930\u0947\u0902 \u092f\u093e \u092b\u093f\u0930 Cheque \u0938\u0947 \u0915\u0930\u0947\u0902 \u0909\u0938 Entry \u0915\u094b Payment Voucher \u092e\u0947\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>3. Receipt Voucher-<\/strong> \u091c\u092c \u0939\u092e\u0947\u0902 Cash \u092e\u0947\u0902 \u092f\u093e \u092b\u093f\u0930 Cheque \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0948\u0938\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938 Entry \u0915\u094b Receipt Voucher \u092e\u0947\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>4. Journal Voucher &#8211;<\/strong> \u0907\u0938 Voucher \u0915\u093e Use \u0939\u092e \u0915\u0908 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 Entry \u0915\u094b \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947 \u091c\u092c \u0939\u092e \u0909\u0927\u093e\u0930 \u0926\u0947\u0924\u0947 \u092f\u093e \u0932\u0947\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e\u0928\u0940 Sundry Creditors or Debtors, Provision, Adjustment Entry etc&#8230;<br \/><strong>5. Purchase Voucher-<\/strong> \u091c\u092c \u0939\u092e \u0915\u093f\u0938\u0940 Goods \u0915\u094b Sale \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f Purchase \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u092c \u0939\u092e \u0909\u0938 Entry \u0915\u094b Purchase Voucher \u092e\u0947\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>6. Sales Voucher-<\/strong> \u091c\u092c \u0939\u092e \u0915\u093f\u0938\u0940 Goods \u092f\u093e Service \u0915\u094b Sale \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0924\u094b \u0909\u0938 Entry \u0915\u094b Sales Voucher \u092e\u0947\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>7. Debit Note-<\/strong> \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u0907\u0938 Voucher \u0915\u093e \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 Purchases Return Entry \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u092f\u093e\u0928\u0940 \u091c\u092c \u0916\u0930\u0940\u0926\u0947 \u0939\u0941\u090f \u092e\u093e\u0932 \u0915\u094b \u0915\u093f\u0938\u0940 \u0915\u093e\u0930\u0923 \u0938\u0947 \u0935\u093e\u092a\u0938 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>8. Credit Note &#8211;<\/strong> \u091c\u092c \u092c\u093f\u0915\u093e \u0939\u0941\u0906 \u092e\u093e\u0932 \u0915\u093f\u0938\u0940 \u0915\u093e\u0930\u0923 \u0938\u0947 \u0935\u093e\u092a\u0938 \u0906\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938\u0915\u0940 Entry Credit Note Voucher \u092a\u0930 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>9. Stock Journal &#8211;<\/strong> \u091c\u092c Goods \u0915\u094b \u090f\u0915 Godown \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 Godown \u092e\u0947\u0902 Transfer \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0924\u094b \u0909\u0938 Entry \u0915\u094b Stock Journal Voucher \u092e\u0947\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>10. Memorandum-<\/strong> \u0905\u0917\u0930 \u0939\u092e\u0947\u0902 \u0915\u093f\u0938\u0940 Entry \u0915\u094b \u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u093e\u0930\u0923 \u0938\u0947 \u092f\u093e\u0926 \u0930\u0916\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948, \u0924\u094b \u0909\u0938 Entry \u0915\u094b \u0939\u092e \u0907\u0938 Voucher \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>11. Purchase Order-<\/strong> \u091c\u092c \u0939\u092e\u0947\u0902 \u0915\u0941\u091b Goods Purchase \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f Item \u0915\u0940 List \u0926\u0947\u0928\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948 \u0924\u094b \u0939\u092e \u0909\u0938 Entry \u0915\u094b Purchase Order Voucher \u092e\u0947\u0902 \u092a\u093e\u0938 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0909\u0938\u0915\u093e Print \u0928\u093f\u0915\u093e\u0932 \u0915\u0930 List \u092d\u0947\u091c \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\u0964<strong>12. Sales Order &#8211;<\/strong> \u091c\u092c \u0939\u092e\u093e\u0930\u0947 \u092a\u093e\u0938 \u0915\u094b\u0908 Goods Purchase \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 Order \u0906\u0924\u093e \u0939\u0948, \u0924\u094b \u0935\u0939 Entry \u0939\u092e \u0907\u0938 Voucher \u092e\u0947\u0902 \u092a\u093e\u0938 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>13. Delivery Note &#8211;<\/strong> Sales Order \u0932\u0947\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u091c\u092c \u0939\u092e\u0947\u0902 Goods Customer \u0915\u094b Delivered \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948 \u0924\u092c \u0939\u092e \u0907\u0938 Voucher \u0915\u093e \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>14. Reversing Journal-<\/strong> \u0905\u0917\u0930 \u0939\u092e \u0915\u094b\u0908 \u0910\u0938\u0940 Entry \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0938\u0915\u093e<br \/>Effect \u0938\u093f\u0930\u094d\u092b \u0909\u0938\u0940 Date \u092e\u0947\u0902 \u0930\u0939\u0947, \u092b\u093f\u0930 \u0909\u0938 Date \u0915\u0947 \u092c\u093e\u0926 \u0909\u0938 Entry \u0915\u093e \u0915\u093f\u0938\u0940 Report \u092a\u0930 \u0915\u094b\u0908 Effect \u0928\u093e \u0939\u094b \u0924\u094b \u0909\u0938 Entry \u0915\u094b \u0939\u092e \u0907\u0938\u0940 Voucher \u092e\u0947\u0902 \u0915\u0930\u0947\u0902\u0917\u0947\u0964<br \/><strong>15. Receipt Note-<\/strong> Supplier \u0915\u094b purchase order \u0926\u0947\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u091c\u092c \u0939\u092e\u0947\u0902 \u0935\u094b Goods \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u092c \u0909\u0938\u0915\u0940 Entry \u0939\u092e \u0907\u0938\u0940 Voucher \u092a\u0930 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964\u00a0<br \/><strong>16. Physical Stock-<\/strong> \u091c\u092c \u0939\u092e\u0947\u0902 Tally \u0915\u0940 Report Stock Summary \u0914\u0930 \u0905\u092a\u0928\u0947 Godown \u092e\u0947\u0902 \u092a\u0921\u093c\u0947 Physical Stock \u0926\u094b\u0928\u094b \u0915\u094b Verify \u0915\u0930\u0928\u0947 \u0915\u0940 \u091c\u0930\u0941\u0930\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948 \u0924\u092c \u0939\u092e \u0907\u0938 Voucher \u0915\u093e \u092a\u094d\u0930\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>17. Payroll &#8211;<\/strong> \u091c\u092c \u0939\u092e Tally \u092e\u0947\u0902 Payroll \u0915\u0940 Entry \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0924\u092c \u0939\u092e \u0907\u0938\u0940 Voucher \u0915\u093e \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>18. Attendance-<\/strong> Payroll \u0938\u0947 \u091c\u0941\u0921\u093c\u0947 Employs \u0915\u0947 Attendance \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u092e \u0907\u0938 Voucher \u0915\u093e Use \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff1722e elementor-widget elementor-widget-text-editor\" data-id=\"ff1722e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Note: \u092c\u093e\u0915\u0940 \u092c\u091a\u0947 Vouchers \u0915\u094b \u0939\u092e Practically \u0926\u0947\u0916\u0947\u0902\u0917\u0947 \u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-afe809a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"afe809a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a719ae2\" data-id=\"a719ae2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6b69d2 elementor-widget elementor-widget-heading\" data-id=\"f6b69d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Exercise 2<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ea4050 elementor-widget elementor-widget-text-editor\" data-id=\"7ea4050\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1. Mr. Verma Started Universal Business Solutions by bringing in cash of \u20b9300000.<br \/>2. Mr. Verma Purchased a computer in cash \u20b918000.<br \/>3. Mr. Verma Purchased an Office Table \u20b93500 and Office Chair \u20b94000 in cash.<br \/>4. Mr. Verma opened a bank account in HDFC bank by deposit cash \u20b950000.<br \/>5. Mr. Verma Purchased stationery item in cash \u20b92000.<br \/>6. Mr. Verma Purchased a mobile phone \u20b95000 from raj telecom on credit.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 7. Mr. Verma withdraw \u20b910000 from HDFC Bank.<br \/>8. Mr. Verma paid cash \u20b95000 to raj telecom.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a09. Mr. Verma received a bill of \u20b94500 from Sukun offset for printing office stationery.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 10. Mr. Verma paid \u20b92800 by cheque towards office rent.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 11. Mr. Verma paid \u20b9700 in cash towards electricity Charge.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 12. Mr. Verma issued a cheque of \u20b94500 for Sukun offset.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 13. Mr. Verma withdraw \u20b94000 from HDFC Bank for personal use.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cc6c22d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc6c22d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23e1305\" data-id=\"23e1305\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f386565 elementor-widget elementor-widget-heading\" data-id=\"f386565\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Financial Statements<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b7ec27 elementor-widget elementor-widget-image\" data-id=\"8b7ec27\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"141\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-10-300x141.jpg\" class=\"attachment-medium size-medium wp-image-12232\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-10-300x141.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-10-150x71.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-10.jpg 649w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67de885 elementor-widget elementor-widget-text-editor\" data-id=\"67de885\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Financial Statements \u0938\u0947 \u0939\u092e\u0947\u0902 Business \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 Expenses, Income, Purchases, Sales, Assets, liabilities etc&#8230; \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 Daily Basis, Monthly Basis \u0914\u0930 Yearly Basis \u092a\u0930 \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948\u0964 Financial Statements \u092e\u0947\u0902 \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 Trial Balance, Profit &amp; Loss Account, Balance Sheet, Cash Book, Bank Book, Stock Summary, Statutory Reports etc&#8230; \u092f\u0947 \u0938\u092c \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 Tally \u092e\u0947\u0902 Entry \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u092f\u0947 \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 Reports Tally \u0916\u0941\u0926 \u0939\u0940 Calculate \u0915\u0930 \u0932\u0947\u0924\u093e \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2acd22 elementor-widget elementor-widget-text-editor\" data-id=\"e2acd22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Trial Balance<\/strong><\/span><br \/>\u090f\u0915 Trial Balance \u092e\u0947\u0902 \u0938\u092d\u0940 ledger accounts \u0915\u094b Calculate \u0915\u0930\u0915\u0947 \u0909\u0928\u0915\u0947 Balance \u0915\u0947 \u0938\u093e\u0925 \u0932\u093f\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 3 Columns \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 Particular (Account Name), Debit, Credit.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <span style=\"color: #9c0000;\"><strong>Profit &amp; Loss Account<\/strong><\/span><br \/>Profit &amp; Loss Account \u0938\u0947 \u0939\u092e\u0947\u0902 \u092f\u0947 \u092a\u0924\u093e \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948 \u0915\u093f Business \u092e\u0947\u0902 \u0915\u093f\u0924\u0928\u093e Profit \u0939\u0941\u0906 \u092f\u093e \u092b\u093f\u0930 Loss \u0939\u0941\u0906\u0964 \u0907\u0938\u092e\u0947\u0902 2 Column \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, Expenses, Income. Income \u0915\u094b Expenses \u0938\u0947 \u0918\u091f\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0939\u092e\u0947\u0902 \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948 \u0915\u093f Profit \u0939\u0941\u0906 \u092f\u093e \u092b\u093f\u0930 Loss \u0939\u0941\u0906\u0964\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<span style=\"color: #9c0000;\"><strong>Balance Sheet<\/strong><\/span><br \/>\u0915\u093f\u0938\u0940 \u092d\u0940 Business \u092e\u0947\u0902 Balance Sheet \u0915\u0940 \u092c\u0939\u0941\u0924 Importance \u0939\u094b\u0924\u0940 \u0939\u0948, \u0915\u094d\u092f\u094b \u0915\u093f Balance Sheet \u0938\u0947 \u0939\u092e\u0947\u0902 Business \u0915\u0940 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u093e \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948 \u0915\u093f Net Assets \u0914\u0930 liabilities \u0915\u093f\u0924\u0928\u0940 \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 2 Column \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 Assets,<br \/>Liabilites.<br \/><strong><span style=\"color: #9c0000;\">Cash Book<\/span><\/strong><br \/>Cash Book \u0938\u0947 \u0939\u092e\u0947\u0902 \u092f\u0947 \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948 \u0915\u093f Business \u0938\u0947 \u0915\u093f\u0924\u0928\u093e Cash \u0917\u092f\u093e, \u0915\u093f\u0924\u0928\u093e \u0906\u092f\u093e \u0914\u0930 \u0915\u093f\u0924\u0928\u093e \u092c\u091a\u093e\u0964 \u0907\u0938\u092e\u0947\u0902 2 Column \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 Debit Cash, Credit Cash.<br \/><strong><span style=\"color: #9c0000;\">Trial Balance<\/span><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33b5e81 elementor-widget elementor-widget-image\" data-id=\"33b5e81\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"240\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-11-768x240.jpg\" class=\"attachment-medium_large size-medium_large wp-image-12245\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-11-768x240.jpg 768w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-11-300x94.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-11-1024x321.jpg 1024w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-11-150x47.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-11.jpg 1083w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1c5298 elementor-widget elementor-widget-text-editor\" data-id=\"b1c5298\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Profit &amp; Loss Account<\/strong><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c4b4c3 elementor-widget elementor-widget-image\" data-id=\"5c4b4c3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"148\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-12-768x148.jpg\" class=\"attachment-medium_large size-medium_large wp-image-12246\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-12-768x148.jpg 768w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-12-300x58.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-12-1024x198.jpg 1024w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-12-150x29.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-12.jpg 1081w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b97341 elementor-widget elementor-widget-text-editor\" data-id=\"4b97341\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Balance Sheet<\/strong><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-477e9c2 elementor-widget elementor-widget-image\" data-id=\"477e9c2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"228\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-13-768x228.jpg\" class=\"attachment-medium_large size-medium_large wp-image-12250\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-13-768x228.jpg 768w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-13-300x89.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-13-1024x304.jpg 1024w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-13-150x44.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-13.jpg 1083w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f5b8c3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5b8c3d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ad9e6e8\" data-id=\"ad9e6e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f9e0db elementor-widget elementor-widget-heading\" data-id=\"9f9e0db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Inventory Management<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed95d8a elementor-widget elementor-widget-text-editor\" data-id=\"ed95d8a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Inventory \u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u0948 List of Item. \u091c\u0948\u0938\u093e \u0915\u093f \u0939\u092e\u0947\u0902 \u092a\u0924\u093e \u0939\u0948 \u0915\u093f Trading Organization \u092e\u0947\u0902 Goods \u0915\u094b Purchase and Sale \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u090f\u0915 Business \u092e\u0947\u0902 Goods \u092f\u093e\u0928\u0940 Item \u0939\u091c\u093e\u0930\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0938\u092e\u0947\u0902 Item Different Company, Different Size, Weight etc&#8230; \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0938\u0947 Manage \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u092e Tally \u092e\u0947\u0902 Stock Item, Stock Group, Stock category, Unit of Measure, Godown Create \u0915\u093f\u092f\u0947 \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<br \/>\u091c\u093f\u0938\u0938\u0947 \u0939\u092e Inventory \u0915\u094b \u0905\u091a\u094d\u091b\u0947 \u0938\u0947 Manage \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0914\u0930 \u0938\u092e\u092f-\u0938\u092e\u092f \u092a\u0930 Stock Summary \u0915\u094b Different Parameters \u092a\u0930 Set \u0915\u0930\u0915\u0947 Stock \u0915\u094b \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 Check \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-484756a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"484756a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1bd453d\" data-id=\"1bd453d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51de5a5 elementor-widget elementor-widget-Table\" data-id=\"51de5a5\" data-element_type=\"widget\" data-widget_type=\"Table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"tafe-table \">\n\t\t\t<thead  class=\"tafe-table-header\">\n\t\t\t\t<tr>\n\t\t\t\t\t<th class=\"elementor-inline-editing elementor-repeater-item-ebf79f0\"   >Stock Item<\/th><th class=\"elementor-inline-editing elementor-repeater-item-19e2f90\"   >Stock Group<\/th><th class=\"elementor-inline-editing elementor-repeater-item-7ed2fc0\"   >Stock Category<\/th><th class=\"elementor-inline-editing elementor-repeater-item-70222bc\"   >Unit of Measure<\/th>\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\t\t\t\t\t\t<tbody class=\"tafe-table-body\">\n\t\t\t\t<tr>\n\t\t\t\t\t<td data-label=\"Stock Item\"   class=\"elementor-repeater-item-38994a6 td-content-type-default\" >M\/B Gigabyte B560M<\/td><td data-label=\"Stock Group\"   class=\"elementor-repeater-item-8bef792 td-content-type-default\" >Mother Board<\/td><td data-label=\"Stock Category\"   class=\"elementor-repeater-item-0f1371c td-content-type-default\" >Gigabyte<\/td><td data-label=\"Unit of Measure\"   class=\"elementor-repeater-item-b02f2f2 td-content-type-default\" >Nos<\/td><\/tr><tr><td data-label=\"Stock Item\"   class=\"elementor-repeater-item-c5276db td-content-type-default\" >M\/B ASUS B450F<\/td><td data-label=\"Stock Group\"   class=\"elementor-repeater-item-683d2c4 td-content-type-default\" >Mother Board<\/td><td data-label=\"Stock Category\"   class=\"elementor-repeater-item-a346680 td-content-type-default\" >ASUS<\/td><td data-label=\"Unit of Measure\"   class=\"elementor-repeater-item-5bc4523 td-content-type-default\" >Nos<\/td><\/tr><tr><td data-label=\"Stock Item\"   class=\"elementor-repeater-item-0a6dc0c td-content-type-default\" >M\/B ESC H61 H2<\/td><td data-label=\"Stock Group\"   class=\"elementor-repeater-item-9a3afcd td-content-type-default\" >Mother Board<\/td><td data-label=\"Stock Category\"   class=\"elementor-repeater-item-17d412e td-content-type-default\" >Other<\/td><td data-label=\"Unit of Measure\"   class=\"elementor-repeater-item-39a7ea8 td-content-type-default\" >Nos<\/td><\/tr><tr><td data-label=\"Stock Item\"   class=\"elementor-repeater-item-d09aab6 td-content-type-default\" >SSD NVMe M.2 1TB                             \n\n\n\nSamsung<\/td><td data-label=\"Stock Group\"   class=\"elementor-repeater-item-734add8 td-content-type-default\" >SSD<\/td><td data-label=\"Stock Category\"   class=\"elementor-repeater-item-77f8cf8 td-content-type-default\" >Samsung<\/td><td data-label=\"Unit of Measure\"   class=\"elementor-repeater-item-e9f40bb td-content-type-default\" >Nos<\/td><\/tr><tr><td data-label=\"Stock Item\"   class=\"elementor-repeater-item-c501945 td-content-type-default\" >SSD NVMe M.2 1TB Gigabyte<\/td><td data-label=\"Stock Group\"   class=\"elementor-repeater-item-a6a4b95 td-content-type-default\" >SSD<\/td><td data-label=\"Stock Category\"   class=\"elementor-repeater-item-ce6867c td-content-type-default\" >Gigabyte<\/td><td data-label=\"Unit of Measure\"   class=\"elementor-repeater-item-25416c0 td-content-type-default\" >Nos<\/td><\/tr><tr><td data-label=\"Stock Item\"   class=\"elementor-repeater-item-504cb3f td-content-type-default\" >GPU 4GB Gigabyte<\/td><td data-label=\"Stock Group\"   class=\"elementor-repeater-item-d304292 td-content-type-default\" >GPU<\/td><td data-label=\"Stock Category\"   class=\"elementor-repeater-item-b156505 td-content-type-default\" >Gigabyte<\/td><td data-label=\"Unit of Measure\"   class=\"elementor-repeater-item-f2588b9 td-content-type-default\" >Nos<\/td><\/tr><tr><td data-label=\"Stock Item\"   class=\"elementor-repeater-item-fe1d8c8 td-content-type-default\" >GPU 2GB ASUS<\/td><td data-label=\"Stock Group\"   class=\"elementor-repeater-item-c1f334a td-content-type-default\" >GPU<\/td><td data-label=\"Stock Category\"   class=\"elementor-repeater-item-4bcf5af td-content-type-default\" >ASUS<\/td><td data-label=\"Unit of Measure\"   class=\"elementor-repeater-item-049a78e td-content-type-default\" >Nos<\/td>\t\t\t\t<\/tr>\n\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77cdc37 elementor-widget elementor-widget-text-editor\" data-id=\"77cdc37\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Stock Item, Stock Group \u0914\u0930 Stock Category \u0915\u094b \u0914\u0930 \u092c\u0947\u0939\u0924\u0930 \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u092e \u092f\u0939\u093e\u0901 \u092a\u0930 Collage \u0915\u0947 Students \u0915\u093e Example \u0932\u0947\u0924\u0947 \u0939\u0948\u0902&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c967541 elementor-widget elementor-widget-image\" data-id=\"c967541\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"260\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-14-1024x260.jpg\" class=\"attachment-large size-large wp-image-12266\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-14-1024x260.jpg 1024w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-14-300x76.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-14-150x38.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-14-768x195.jpg 768w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-14.jpg 1061w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6586a1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6586a1e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85256b9\" data-id=\"85256b9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c28a50 elementor-widget elementor-widget-heading\" data-id=\"7c28a50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">What is Tax?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-199ba29 elementor-widget elementor-widget-text-editor\" data-id=\"199ba29\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Tax \u090f\u0915 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0936\u0941\u0932\u094d\u0915 \u0939\u0948 \u091c\u094b Government \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0917\u0920\u0928 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 Government \u0909\u0938 \u092a\u0948\u0938\u0947 \u0915\u094b \u0935\u093e\u092a\u0938 Public \u092a\u0930 \u0916\u0930\u094d\u091a \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u092e\u0941\u0924\u093e\u092c\u093f\u0915, \u0916\u0941\u0926 \u0938\u0947 \u092f\u093e \u0917\u0932\u0924\u0940 \u0938\u0947 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u093e \u0915\u0930\u0928\u0947 \u092a\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e \u092f\u093e \u0938\u091c\u093e \u092d\u0940 \u092e\u093f\u0932 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad1c768 elementor-widget elementor-widget-text-editor\" data-id=\"ad1c768\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Types of Taxes<\/strong><\/span><br \/>\u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0917\u0920\u0928 \u0915\u094b \u0905\u0932\u0917-\u0905\u0932\u0917 \u0924\u0930\u0940\u0915\u094b\u0902 \u0938\u0947 Tax \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 Tax \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u091f\u0948\u0915\u094d\u0938 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0924\u0930\u0940\u0915\u0947 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930, \u091f\u0948\u0915\u094d\u0938 \u0915\u094b Direct Tax and Indirect Tax \u092e\u0947\u0902 \u092c\u093e\u091f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<br \/><span style=\"color: #9c0000;\"><strong>Difference between Direct and Indirect Taxes<\/strong><\/span><br \/>Direct Tax \u0935\u094b Tax \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0928\u094d\u0939\u0947 \u0915\u094b\u0908 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0917\u0920\u0928 \u0938\u0940\u0927\u0947 Government \u0915\u094b Pay \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u0948\u0938\u0947- Income Tax, Property Tax, Stamp Duty etc&#8230; \u0907\u0938\u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924 Indirect Tax \u0935\u094b Tax \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0917\u0920\u0928 \u0938\u0940\u0927\u0947 Government \u0915\u094b \u0928 pay \u0915\u0930\u0915\u0947 \u0909\u0938\u0915\u093e Burden \u0926\u0942\u0938\u0930\u0947 \u092a\u0930 Shift \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0947 \u0905\u0928\u094d\u0924 \u092e\u0947\u0902 Consumer \u0938\u0947 \u0935\u0938\u0942\u0932\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u0948\u0938\u0947 GST, VAT, ED etc&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6d99b7 elementor-widget elementor-widget-image\" data-id=\"c6d99b7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"232\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-15-300x232.jpg\" class=\"attachment-medium size-medium wp-image-12283\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-15-300x232.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-15-150x116.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-15-768x595.jpg 768w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-15.jpg 811w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c66dc8 elementor-widget elementor-widget-text-editor\" data-id=\"2c66dc8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #9c0000;\"><strong>Introduction to GST<\/strong><\/span><br \/>GST \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930\u0924\u093e \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947 \u0939\u092e\u093e\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u090f\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0915\u093e\u0930\u0940 \u0915\u0930 \u0938\u0941\u0927\u093e\u0930 \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0915\u0947\u0902\u0928\u094d\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u091c\u093e \u0930\u0939\u0947 \u0938\u092d\u0940 Indirect Taxes \u0915\u0947 \u0905\u0928\u094d\u0924\u0930 \u0917\u0924 \u0932\u0947 \u0932\u093f\u090f \u0917\u092f\u0947 \u0939\u0948\u0902\u0964 GST \u0915\u094b One-Nation, One-Tax \u0914\u0930 one-market \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<br \/><span style=\"color: #9c0000;\"><strong>What is GST<\/strong><\/span><br \/>GST \u0915\u093e \u092a\u0942\u0930\u093e \u0928\u093e\u092e Goods and Services Tax \u0939\u0948, \u091c\u094b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0916\u0930\u0940\u0926\u0928\u0947 \u0914\u0930 \u092c\u0947\u091a\u0928\u0947 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b \u0915\u0940 \u090f\u0915 Indirect Tax \u0939\u0948, \u091c\u093f\u0938\u0947 1-July-2017 \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<br \/><strong><span style=\"color: #9c0000;\">Type of GST<\/span><\/strong><br \/>GST 4 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u27a4 CGST (Central Goods and Services Tax)<br \/>\u27a4 SGST (State Goods and Services Tax ()<br \/>\u27a4 IGST (Integrated Goods and Services Tax)<br \/>\u27a4 UTGST (Union Territory Goods and Services Tax)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99db9c4 elementor-widget elementor-widget-image\" data-id=\"99db9c4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1013\" height=\"398\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-16.jpg\" class=\"attachment-large size-large wp-image-12294\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-16.jpg 1013w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-16-300x118.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-16-150x59.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-16-768x302.jpg 768w\" sizes=\"(max-width: 1013px) 100vw, 1013px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d016853 elementor-widget elementor-widget-text-editor\" data-id=\"d016853\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>GST Rate<br \/>0%\u00a0 \u00a0 5%\u00a0 \u00a0 12%\u00a0 \u00a0 \u00a018%\u00a0 \u00a0 \u00a028%<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fc55235 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc55235\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a4837b\" data-id=\"8a4837b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7c9399 elementor-widget elementor-widget-text-editor\" data-id=\"f7c9399\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Cascading Effect<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96690fe elementor-widget elementor-widget-text-editor\" data-id=\"96690fe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Cascading tax effect is also termed as &#8220;tax on tax&#8221;. GST eliminates the cascading effect of all indirect taxes in the supply chain from manufacturers to retailers, and across state borders.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04e59c0 elementor-widget elementor-widget-image\" data-id=\"04e59c0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"892\" height=\"660\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-17.jpg\" class=\"attachment-large size-large wp-image-12300\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-17.jpg 892w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-17-300x222.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-17-150x111.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-17-768x568.jpg 768w\" sizes=\"(max-width: 892px) 100vw, 892px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-75fc7a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75fc7a4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8040e99\" data-id=\"8040e99\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7416cb7 elementor-widget elementor-widget-heading\" data-id=\"7416cb7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Exercise 3<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f6627 elementor-widget elementor-widget-text-editor\" data-id=\"c6f6627\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1. Mr. Vijay Started Business by bringing in cash of\u20b9500000.<br \/>2. Mr. Vijay opened a bank account in SBI bank by deposit cash 300000.<br \/>3. Mr. Vijay purchased following items from Bansal Computer on credit.<br \/>All Stock items are placed in <strong>Lakhimpur<\/strong> Godown.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a471963 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a471963\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1201c98\" data-id=\"1201c98\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ea140d elementor-widget elementor-widget-Table\" data-id=\"7ea140d\" data-element_type=\"widget\" data-widget_type=\"Table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"tafe-table \">\n\t\t\t<thead  class=\"tafe-table-header\">\n\t\t\t\t<tr>\n\t\t\t\t\t<th class=\"elementor-inline-editing elementor-repeater-item-6d5492c\"   >Item<\/th><th class=\"elementor-inline-editing elementor-repeater-item-e42f9be\"   >Qty<\/th><th class=\"elementor-inline-editing elementor-repeater-item-729fcb0\"   >Rate<\/th><th class=\"elementor-inline-editing elementor-repeater-item-11bfacc\"   >GST Rate<\/th>\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\t\t\t\t\t\t<tbody class=\"tafe-table-body\">\n\t\t\t\t<tr>\n\t\t\t\t\t<td data-label=\"Item\"   class=\"elementor-repeater-item-9cda484 td-content-type-default\" >M\/B Gigabyte B560M<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-0f70aba td-content-type-default\" >4<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-661691b td-content-type-default\" >9500<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-46cf65e td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-f9e96a3 td-content-type-default\" >M\/B ASUS B450F<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-340f24f td-content-type-default\" >6<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-13ccf7c td-content-type-default\" >8500<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-4f63156 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-35ce684 td-content-type-default\" >M\/B ESC H61 H2<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-3c7c7a9 td-content-type-default\" >5<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-37ced65 td-content-type-default\" >6000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-4d64fea td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-b63745b td-content-type-default\" >SSD NVMe M.2 1TB Samsung<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-9b6878a td-content-type-default\" >4<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-1fa4de9 td-content-type-default\" >11000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-c9cc0cf td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-c55ea33 td-content-type-default\" >SSD NVMe M.2 1TB Gigabyte<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-c80ce58 td-content-type-default\" >3<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-fcc95de td-content-type-default\" >9000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-2439f81 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-75c5c4f td-content-type-default\" >GPU 4GB Gigabyte<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-6503ea2 td-content-type-default\" >3<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-18843e3 td-content-type-default\" >8000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-a31487d td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-252124f td-content-type-default\" >GPU 2GB ASUS\n<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-a4325e4 td-content-type-default\" >4<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-d285a7c td-content-type-default\" >3800<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-bd02ad2 td-content-type-default\" >18%<\/td>\t\t\t\t<\/tr>\n\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b6c63 elementor-widget elementor-widget-text-editor\" data-id=\"81b6c63\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>4. Mr. Vijay Sold following items from ABC Computer and received cheque.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9c0fdc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c0fdc1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ff5beb\" data-id=\"6ff5beb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-178fcd7 elementor-widget elementor-widget-Table\" data-id=\"178fcd7\" data-element_type=\"widget\" data-widget_type=\"Table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"tafe-table \">\n\t\t\t<thead  class=\"tafe-table-header\">\n\t\t\t\t<tr>\n\t\t\t\t\t<th class=\"elementor-inline-editing elementor-repeater-item-7c83ac2\"   >Item<\/th><th class=\"elementor-inline-editing elementor-repeater-item-6fdb77f\"   >Qty<\/th><th class=\"elementor-inline-editing elementor-repeater-item-5c79831\"   >Rate<\/th><th class=\"elementor-inline-editing elementor-repeater-item-5dc3f8e\"   >GST Rate<\/th>\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\t\t\t\t\t\t<tbody class=\"tafe-table-body\">\n\t\t\t\t<tr>\n\t\t\t\t\t<td data-label=\"Item\"   class=\"elementor-repeater-item-e3a1185 td-content-type-default\" >M\/B Gigabyte B560M<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-77a2c86 td-content-type-default\" >3<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-9be4259 td-content-type-default\" >11000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-84743f9 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-f3b7021 td-content-type-default\" >M\/B ASUS B450F<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-f13cf33 td-content-type-default\" >4<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-cd881e1 td-content-type-default\" >10500<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-e3cdb80 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-1a0cf60 td-content-type-default\" >M\/B ESC H61 H2<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-167a343 td-content-type-default\" >3<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-39082de td-content-type-default\" >7000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-0b3bd59 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-34c4a8b td-content-type-default\" >SSD NVMe M.2 1TB Samsung<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-873d743 td-content-type-default\" >2<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-87c6afb td-content-type-default\" >13000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-9a1602e td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-8f2f56e td-content-type-default\" >SSD NVMe M.2 1TB Gigabyte<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-a16d8e9 td-content-type-default\" >1<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-c569889 td-content-type-default\" >12000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-087779c td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-fbf1106 td-content-type-default\" >GPU 4GB Gigabyte<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-22226f9 td-content-type-default\" >2<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-3a6da05 td-content-type-default\" >10500<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-8560ff4 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-106dd86 td-content-type-default\" >GPU 2GB ASUS\n<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-29e3ea8 td-content-type-default\" >3<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-d739106 td-content-type-default\" >\n4200\n<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-30ffa2e td-content-type-default\" >18%<\/td>\t\t\t\t<\/tr>\n\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f088e85 elementor-widget elementor-widget-text-editor\" data-id=\"f088e85\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>5. Mr. Vijay issued a cheque for Bansal computer of full settlement.<br \/>6. Mr. Vijay purchased following items from Sri Nath Infosolution on credit.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-78ddac2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78ddac2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82e52f9\" data-id=\"82e52f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e7f5b5 elementor-widget elementor-widget-Table\" data-id=\"5e7f5b5\" data-element_type=\"widget\" data-widget_type=\"Table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"tafe-table \">\n\t\t\t<thead  class=\"tafe-table-header\">\n\t\t\t\t<tr>\n\t\t\t\t\t<th class=\"elementor-inline-editing elementor-repeater-item-1ddd876\"   >Item<\/th><th class=\"elementor-inline-editing elementor-repeater-item-9d59b6b\"   >Qty<\/th><th class=\"elementor-inline-editing elementor-repeater-item-b36aafc\"   >Rate<\/th><th class=\"elementor-inline-editing elementor-repeater-item-156bd72\"   >GST Rate<\/th>\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\t\t\t\t\t\t<tbody class=\"tafe-table-body\">\n\t\t\t\t<tr>\n\t\t\t\t\t<td data-label=\"Item\"   class=\"elementor-repeater-item-457d786 td-content-type-default\" >M\/B Gigabyte B560M<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-5e79e56 td-content-type-default\" >2<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-7e3b7a3 td-content-type-default\" >9500<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-e5accef td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-50d3041 td-content-type-default\" >M\/B ASUS B450F<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-1bbe9f6 td-content-type-default\" >3<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-a9d0e2c td-content-type-default\" >8500<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-f91a86d td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-273b982 td-content-type-default\" >M\/B ESC H61 H2<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-baef212 td-content-type-default\" >2<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-df4bb37 td-content-type-default\" >6000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-e2dc348 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-cc146a6 td-content-type-default\" >SSD NVMe M.2 1TB Samsung<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-e711481 td-content-type-default\" >3<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-2858642 td-content-type-default\" >11000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-4697161 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-c92ca0c td-content-type-default\" >SSD NVMe M.2 1TB Gigabyte<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-5122859 td-content-type-default\" >2<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-bc5590e td-content-type-default\" >9000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-1484b55 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-2c4010a td-content-type-default\" >GPU 4GB Gigabyte<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-00ee63d td-content-type-default\" >4<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-84ee24a td-content-type-default\" >8000<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-c7eb4f8 td-content-type-default\" >18%<\/td><\/tr><tr><td data-label=\"Item\"   class=\"elementor-repeater-item-b256ad2 td-content-type-default\" >GPU 2GB ASUS<\/td><td data-label=\"Qty\"   class=\"elementor-repeater-item-167a4fd td-content-type-default\" >2<\/td><td data-label=\"Rate\"   class=\"elementor-repeater-item-9f77fde td-content-type-default\" >3800<\/td><td data-label=\"GST Rate\"   class=\"elementor-repeater-item-b830d5a td-content-type-default\" >18%<\/td>\t\t\t\t<\/tr>\n\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a74eb46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a74eb46\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a25b08\" data-id=\"7a25b08\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2701337 elementor-widget elementor-widget-Table\" data-id=\"2701337\" data-element_type=\"widget\" data-widget_type=\"Table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"tafe-table \">\n\t\t\t<thead  class=\"tafe-table-header\">\n\t\t\t\t<tr>\n\t\t\t\t\t<th class=\"elementor-inline-editing elementor-repeater-item-5f7c726\"   >Regular<\/th><th class=\"elementor-inline-editing elementor-repeater-item-c0c044f\"   >Composition<\/th><th class=\"elementor-inline-editing elementor-repeater-item-e388b45\"   >Unregistered<\/th><th class=\"elementor-inline-editing elementor-repeater-item-9cd17de\"   >Consumer<\/th>\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\t\t\t\t\t\t<tbody class=\"tafe-table-body\">\n\t\t\t\t<tr>\n\t\t\t\t\t<td data-label=\"Regular\"   class=\"elementor-repeater-item-5102b32 td-content-type-default\" >Turnover Greeter than Rs. 1.5 crore per annum<\/td><td data-label=\"Composition\"   class=\"elementor-repeater-item-a994efd td-content-type-default\" >Turnover less than Rs. 1.5 crore per annum<\/td><td data-label=\"Unregistered\"   class=\"elementor-repeater-item-ed4c868 td-content-type-default\" >Turnover less than Rs. 20 lakh per annum<\/td><td data-label=\"Consumer\"   class=\"elementor-repeater-item-a57f0f8 td-content-type-default\" >N-A<\/td><\/tr><tr><td data-label=\"Regular\"   class=\"elementor-repeater-item-e85e1d9 td-content-type-default\" ><\/td><td data-label=\"Composition\"   class=\"elementor-repeater-item-5e92124 td-content-type-default\" >1% GST tox to be paid on turnover 5% GST tax to be paid on turnover (For Restaurant)<\/td><td data-label=\"Unregistered\"   class=\"elementor-repeater-item-3db8c77 td-content-type-default\" ><\/td><td data-label=\"Consumer\"   class=\"elementor-repeater-item-d506dc1 td-content-type-default\" ><\/td>\t\t\t\t<\/tr>\n\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b9e3b7 elementor-widget elementor-widget-image\" data-id=\"6b9e3b7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"808\" height=\"712\" src=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-18.jpg\" class=\"attachment-large size-large wp-image-12313\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-18.jpg 808w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-18-300x264.jpg 300w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-18-150x132.jpg 150w, https:\/\/aiyoit.com\/tutorial\/wp-content\/uploads\/2026\/02\/Tally-18-768x677.jpg 768w\" sizes=\"(max-width: 808px) 100vw, 808px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d10c168 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d10c168\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d17f5b0\" data-id=\"d17f5b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-98774c8 elementor-widget elementor-widget-heading\" data-id=\"98774c8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Terminology of Accounting<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a40034 elementor-widget elementor-widget-text-editor\" data-id=\"8a40034\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u25c9 <\/strong>Trade (\u0935\u094d\u092f\u093e\u092a\u093e\u0930) \u0932\u093e\u092d \u0915\u092e\u093e\u0928\u0947 \u0915\u0947 \u0909\u0926\u0947\u0936\u094d\u092f \u0938\u0947 Goods \u0915\u094b Purchase \u0914\u0930 sale \u0915\u0930\u0928\u093e Trade \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 <\/strong>Profession (\u092a\u0947\u0936\u093e) Revenue Earn \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0915\u094b\u0908 \u092d\u0940 \u0910\u0938\u093e \u0915\u093e\u0930\u094d\u092f \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0939\u092e\u0947\u0902 \u092a\u0942\u0930\u094d\u0935 \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u092a\u0947\u0936\u093e \u0915\u0939\u0932\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 <\/strong>Capital (\u092a\u0942\u0901\u091c\u0940) \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u092e\u093e\u0932\u093f\u0915 \u091c\u094b \u0930\u0941\u092a\u092f\u093e, \u092e\u093e\u0932 \u092f\u093e \u0938\u092e\u094d\u092e\u092a\u0924\u094d\u0924\u093f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0932\u0917\u093e\u0924\u093e \u0939\u0948 \u0909\u0938\u0947 \u092a\u0942\u0901\u091c\u0940 \u0915\u0939\u0924\u0947 \u0939\u0948\u0902\u0964 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0932\u093e\u092d \u0939\u094b\u0928\u0947 \u092a\u0930 \u092a\u0942\u0901\u091c\u0940 \u092c\u0922\u093c\u0924\u0940 \u0939\u0948, \u0914\u0930 \u0939\u093e\u0928\u093f \u0939\u094b\u0928\u0947 \u092a\u0930 \u092a\u0942\u0901\u091c\u0940 \u0918\u091f\u0924\u0940 \u0939\u0948\u0964\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>\u25c9 <\/strong>Drawings (\u0906\u0939\u0930\u0923) \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u092e\u093e\u0932\u093f\u0915 \u0905\u092a\u0928\u0947 \u0928\u093f\u091c\u0940 \u0916\u0930\u094d\u091a \u0915\u0947 \u0932\u093f\u092f\u0947 \u0938\u092e\u092f-\u0938\u092e\u092f \u092a\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0938\u0947 \u091c\u094b \u0930\u0942\u092a\u092f\u093e \u092f\u093e \u092e\u093e\u0932 \u0928\u093f\u0915\u093e\u0932\u0924\u093e \u0939\u0948 \u0935\u0939 \u0909\u0938\u0915\u093e \u0906\u0939\u0930\u0923 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 <\/strong>Revenue (\u0930\u093e\u091c\u0938\u094d\u0935) Goods \u0935 Service \u0915\u094b Market \u092e\u0947\u0902 Sale \u0915\u0930\u0928\u0947 \u092a\u0930 \u0909\u0938\u0938\u0947 \u091c\u094b \u0906\u092f \u0939\u094b\u0924\u0940 \u0939\u0948, \u0935\u0939 Revenue \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964<br \/><strong>\u25c9 <\/strong>Bad Debts (\u0921\u0942\u092c\u0924 \u090b\u0923) \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u094b \u0909\u0927\u093e\u0930 \u092c\u0947\u091a\u0947 \u0917\u092f\u0947 \u092e\u093e\u0932 \u0915\u0940 \u092a\u0942\u0930\u0940 \u0930\u0915\u092e Debater (\u0926\u0947\u0928\u0926\u093e\u0930) \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b \u091c\u093e\u092f\u0947 \u092f\u0947 \u0906\u0935\u0936\u094d\u092f\u0915 \u0928\u0939\u0940 \u0939\u0948, \u0905\u0924\u0903 \u0907\u0938 \u0909\u0927\u093e\u0930 \u0915\u0940 \u0930\u0915\u092e \u092e\u0947\u0902 \u0938\u0947 \u091c\u094b \u0935\u0938\u0942\u0932 \u0928\u0939\u0940 \u0939\u094b \u092a\u093e\u0924\u0940 \u0939\u0948 \u0909\u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u093e \u0921\u0942\u092c\u0924 \u090b\u0923 \u0915\u0939\u0924\u0947 \u0939\u0948\u0964<br \/><strong>\u25c9 <\/strong>Closing Balance (\u0938\u092e\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u0938\u092e\u092f \u092c\u0915\u093e\u092f\u093e) \u0938\u093e\u0932 \u0915\u0947 \u0905\u0928\u094d\u0924 \u092e\u0947\u0902 \u0939\u092e\u093e\u0930\u0947 Business \u091c\u094b \u092d\u0940 Goods, Assets, liabilities etc&#8230; \u092c\u091a \u091c\u093e\u0924\u093e \u0939\u0948, \u0913 \u0939\u092e\u093e\u0930\u093e Closing balance \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 <\/strong>Opening Balance (\u092a\u094d\u0930\u093e\u0930\u0902\u092d\u093f\u0915 \u091c\u092e\u093e) Business Start \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0939\u092e Business \u092e\u0947\u0902 \u091c\u094b \u092d\u0940 Goods, Assets etc&#8230; \u0932\u0917\u093e\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e \u092b\u093f\u0930 \u0938\u093e\u0932 \u0915\u0947 \u0905\u0928\u094d\u0924 \u092e\u0947\u0902 \u091c\u094b \u092d\u0940 \u0939\u092e\u093e\u0930\u093e Closing Balance \u092c\u091a\u0924\u093e \u0939\u0948 \u0935\u0939\u0940 \u0928\u092f\u0947 \u0938\u093e\u0932 \u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0902\u092d \u092e\u0947\u0902 \u0939\u092e\u093e\u0930\u093e Opening Balance \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 <\/strong>Financial Year (\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937) India \u0915\u093e Financial Year 1-April \u0938\u0947 Start \u0939\u094b\u0924\u093e \u0939\u0948\u0964<br \/><strong>\u25c9 <\/strong>Wholesalers (\u0925\u094b\u0915 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940) Wholesalers Manufacturers \u0938\u0947 \u0925\u094b\u0915 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0916\u0930\u0940\u0926\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 Retailers \u0915\u094b \u092c\u0947\u091a\u0924\u0947 \u0939\u0948\u0902\u0964<br \/><strong>\u25c9 <\/strong>Retailers (\u0916\u0941\u0926\u0930\u093e \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e) Retailers Wholesalers \u0938\u0947 \u092e\u093e\u0932 \u0916\u0930\u0940\u0926\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 Consumer \u0915\u094b \u092c\u0947\u091a\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Introduction to Tally Prime Tally Prime \u090f\u0915 Financial Accounting Software \u0939\u0948, \u091c\u093f\u0938\u0915\u093e \u092a\u094d\u0930\u092f\u094b\u0917 Small \u0935 Medium Size \u0915\u0947 Businesses \u092e\u0947\u0902 Accounting \u092f\u093e\u0928\u0940 \u0939\u093f\u0938\u093e\u092c-\u0915\u093f\u0924\u093e\u092c \u0930\u0916\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u092c \u0939\u092e Accounts \u0915\u094b \u090f\u0915 \u0938\u0939\u0940 Order \u092e\u0947\u0902 \u092f\u093e\u0928\u0940 Rules \u0915\u093e Use \u0915\u0930\u0915\u0947 Tally \u092e\u0947\u0902 \u0932\u093f\u0916\u0924\u0947 \u0939\u0948 \u0909\u0938\u0947 \u0939\u0940 Accounting \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u0948\u0938\u0947 Journal entry, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/aiyoit.com\/tutorial\/introduction-to-tally-prime\/\"> <span class=\"screen-reader-text\">Introduction to Tally Prime<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"categories":[1676],"tags":[2217],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/posts\/11870"}],"collection":[{"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/comments?post=11870"}],"version-history":[{"count":440,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/posts\/11870\/revisions"}],"predecessor-version":[{"id":13285,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/posts\/11870\/revisions\/13285"}],"wp:attachment":[{"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/media?parent=11870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/categories?post=11870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/tags?post=11870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}