Notesale: Turn your study into money

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O
;
k
i
k
j
(Trade)%& ykHk dekus ds mn~ns'; ls fd;k x;k oLrqvksa dk Ø; foØ; O;kikj dgykrk gSA
O;kikj esa O;kijh dks ykHk rFkk gkfu gksus dh lEHkkouk jgrh gSA
i
s'
k
k
(Profession)%& vk; vftZr djus ds fy;s fd;k x;k dksbZ Hkh dk;Z ;k lk/ku ftlds fy;s iwoZ
izf'k{k
...

k
(Drawing)%& O;kikj dk Lokeh vius futh O;; ds fy;s le;≤ ij vius O;kikj esa ls
tks #i;k ;k eky fudyrk gS og mldk vkgj
...
kksa ls okil
dj fn;k tkrk gS rks mls Ø; okilh dgrs gSaA
f
o
ÿ
;
o
k
i
l
h
(Sale Return)%& tc csps gq, eky dk dqN eky fofHkUu dkj
...
knkrk ;kfu ysunkj dgykrh gSaA m/kkj eky cspus okyk Creditor
dgykrk gSaA
n
su
n
k
j
(Debitor)%& og O;fDr ;k laLFkk tks fdlh vU; O;fDr ;k laLFkk ls eky lsok;sa ;k #i;k
m/kkj ysrh gSA nsunkj dgykrh gSA la{ksi esa m/kkj eky [kjhnus okyk nsunkj dgykrk gSA bl O;fDr dks
,d fuf'pr le; ckn iSlk pqdkuk gksrk gSA
n
k
f
;
R
o
(Liabilities)%& ;s lHkh ½
...
k ls u gksdj oLrq dh fcØh ;k dk;kZy; O;; ls lEcfU/kr gksrk gSA ,sls [kpksZa dk izHkko foØ; dh
xbZ ykxkr dk fcYdqy ugha gksrkA ;s O;kikj ds ykHk dks ?kVk nsrs gSaA blds vUrxZr foKkiu] foØ; ij
xkM+h HkkM+k Sales Repersentative dks fn;k tkus okyk osru] dk;kZy; ds deZpkfj;ksa dks fn;k
tkus okyk osru] fctyh dk fcy] xzkgdksa dks nh tkus okyh NwV] iw¡th o ½
...

k
(Bad Debts)%& O;kikjh dks m/kkj csps x, eky dh iwjh jde nsunkjksa ls izkIr gks tk;s
;g vko';d ugha gSA vr% bl m/kkjh dh jde esa ls tks oLrq olwy ugha gks ikrh gS] mls O;kijh dk Mwcr
½
...

k
d
(Voucher)%& O;kikj ls lEcU/kh lHkh O;ogkjksa dk ysu&nsu ds izek
...
kd dgrs gSaA m/kkj Ø; foØ; gsrq fcyksa] :i;ksa ds
ysu&nsu ds fy, Slip o cSad ls :i;s fudkyus gsrq pSd vkfn Hkh izek
...
k izLrqr djus gsrq iz;ksx fd;k tkrk gSSA
d
e
h
'
k
u
(Commission)%& lsokvksa ds cnys fuf'pr nj ij izkIr gksus okyk izfrQy vFkok
ikfjJfed deh'ku dgykrk gSA deh'ku nks izdkj ds gksrs gSaA izkIr rFkk ns;A os deh'ku tks izkIr gksrsa gSa]
O;kikjh dh vk; dgykrh gSA os deh'ku tks fn, tkrs gSa] O;kikjh dk O;; dgykrs gSaA
c
h
t
d
(Invoice)%& eky dk foØsrk] Øsrk dks csps x, eky dk tks fglkc cukdj cukr gSA mls
chtd dgrs gSaA

Accounts
Meaning of Accounts %& fdlh O;fDr fo'ks"k oLrq] lEifRr] ykHk ;k vk;] gkfu ;k O;; vkfn
tkrk gS mls Account dgrs gSaA ;g rkjh[k ds Øe esa vkSj fu;ekuqlkj gksrk gSA [kkrs ds nks i{k gksrs gSaA
,d uke i{k (Dr) vkSj nwljk i{k (Cr) Tally esa Account dks Hkh Ledger dgk tkrk gSA

Classification of Account %& [kkrs rhu izdkj ds gksrs gSaA

1
O
;
f
D
r
x
r
[
k
k
r
s (Personal Accounts)%& ;s os [kkrs gSa tks fdlh O;fDr QeZ] laLFkkvksa dk
dEifu;ksa ls lEcfU/kr gksrs gSaA mnkñ Capital , Drawing, Ram, Bank A/c, Asha Traders vkfnA
2
o
k
L
r
f
o
d
[
k
k
r
s (Real Accounts)%& ;s os [kkrs gSa tks fdlh oLrq ;k lEifRr ls lEcfU/kr gksrs
gSaA mnkñ Cash, Furniture, Building, Machinery vkfnA
3
U
k
k
e
e
k
=
d
s[
k
k
r
s (Nominal Accounts)%& ;s os [kkrs gksrs gSa ftudk lEcU/k fdlh ykHk ;k
gkfu] vk; ;k O;; ls gksrk gS bUgsa vk;&O;; ds [kkrs Hkh dgrs gSaA mnkñ Interest, Discount,
Commission, Wags vkfnA
bu [kkrksa dk Total lky Hkj dh vk; ,oa O;; dks n'kkZrk gSA ,oa lky ds vUr esa bUgsa O;kikj ;k
ykHk gkfu [kkrksa esa gLrkafjr djds cUn dj fn;k tkrk gSA

Rules of Accounting
O
;
f
D
r
x
r
[
k
k
r
s (Personal Accounts)%&
ikus okys dks MsfcV djks rFkk nsus okys dks ØsfMV djksA Debit the receiver & credit the giver

o
k
L
r
f
o
d
[
k
k
r
s (Real Accounts)%&
tks oLrq O;kikj esa vk;s mls MsfcV rFkk tks yk;sa mls ØsfMV djksA Debit what comes in & credit what
goes out

3

u
k
e
e
k
=
d
s[
k
k
r
s (Nominal Accounts)
O;; ,oa gkfu;ksa dks MsfcV djks rFkk ykHk ,oa vk; dks ØsfMV djksA Debit expenses & losses &
credit the income & gains
...
k lfgr Debit vkSj Credit esa mudksa oxhZd`r djds fnukadokj vkSj ftl Øe esa lkSns gq,
gSa ml Øe esa fy[krk gSA

Format of Journal:Date
19-03-2013

Particulars
By Cash A/c
To Capital A/c

Amount (Dr)

Amount(Cr)

20,000
20,000

(Narration)

Ledger%& [kkrk ogh [kkrks dh izeq[k iqLrd ftlesa lHkh O;kikfjd ysu&nsu ,d oxhZd`r izkjEHk esa [kkrks
a ds :i esa viuk LFkku ikrs gSaA ;s izk:i gekjs O;kikj ds dk;ksZa dh leLr lwpuk,¡ izkIr djrk gSA

Bank & Bank 's Documents
Bank %& Bank og laLFkk gSA tks eqnzk eas ysu&nsu djrk gSA cSad turk ls :i;k izkIr djrk gSA rFkk
turk O;kifj;ksa dks C;kt nj ij ½
...
k gksrk gSA
Bank Draft:- Bank Draft ,d vkKki= gS ftlds }kjk ,d cSad viuh 'kk[kk vFkok ,tsUV dks ,d
fuf'pr /kujkf'k fdlh O;fDr] QeZ] dEiuh ;k mlds }kjk vknsf'kr O;fDr dks ek¡xus ij Hkqxrku djus dh
vkKk nsrk gSA bldk iz;ksx nwj&nwj ds LFkkuksa ij jdesa (jksdM+) Hkstus ds fy, fd;k tkrk gSA
Cheque%& ,d O;kikjh dks :i, dh vusd izdkj dh HkkSfrd ck/kkvksa ls cpus ds fy, rFkk ysu&nsu dh
lqfo/kk ds fy, cSad psdcqd nsrh gSA pSd uksVksa ds leku u gksrs gq, Hkh uksVksa dk dk;Z djrs gSaA uksVksa dh
Hkkafr pSdksa ds fy, ;|fi dksbZ O;fDr dkuwuu ok/; ugha gksrk fQj Hkh /ku ds Hkqxrku esa pSd lk/kkj
...
0
Introduction:- Tally ,d Accounting software gS ftldk izFke laLdj
...
k vc rd vk pqds gSaA vkt dy bldk Planing gSA tc loZizFke Tally
dks [kksyk tkrk gSA rks Screen ij company info menu fn[kkbZ nsrk gSA

Company Info:1- Select Company:- bl option dk iz;ksx igys cuh gqbZ companies esa open djus ds fy,
djrs gSaA
2- Shut Company:- bl option dk iz;ksx fdlh company dks cUn djus ds fy, djrs gSaA
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3- Create Company:- bl option dk iz;ksx ubZ company cukus ds fy, djrs gSaA
4- Alter:- bl option dk iz;ksx fdlh company esa edit djus ds fy, djrs gSaA
5- Quit:- bl option dk iz;ksx company info menu ls ckgj vkus ds fy, djrs gSaA

List of Groups:12345678910-

Capital A/c
Bank A/c
Current Liabilities
Deposit Assets
Sale A/c
Sundry Debtor
Indirect Income
Direct Income
Stock in Hand
Provision

11121314151617181920-

Bank C/d
Current Assets
Fixed Deposits
Purchase A/c
Sundry Creditors
Indirect Expense
Indirect Expense
Duties & Taxes
Cash in Hand
Loans & Advances Assets
...
k mls fn, x, deh'ku vkfn dks
ysu&nsu tks fd Hkfo"; esa lek;ksftr fd;k tkuk gS] ds fy, Credit Note Voucher dk iz;ksx fd;k
tkrk gSA
Debit Note%& bldk iz;ksx fdlh ikVhZ dks Hksth xbZ eky okilh ds dkj
...
M Item ls lEcfU/kr lkekU; tkudkfj;k¡ TkSls%& Item dk uke] Item dh
Stock esa ek=k] Item dh ekius dh bdkbZ vkfn Inventory Masters esa O;ofLFkr djds j[kk tkrk
gSA
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Types of Inventory Voucher:Purchase A/c
Stock Journal
Rejections-in
Delivery Note

Sales A/c
Physical Stock
Rejections-out
Receipt Note

Sale Tax
Introduction:- fdlh eky ds fcØh ij yxus okyk dj Sales Tax dgyrk gSA ;s eq[;Rk% nks izdkj dk
gksrk gSA
1- Vat

2- CST

Vat
Introductoin:- Vat dks Value added Tax (ewY; of/kZr dj) Hkh dgk tkrk gS] ;fn geus dksbZ
eky [kjhnk gS vkSj mlds eq[; esa tks o`f¼ dh gSA ml ewY; o`f¼ ij fn;k tkus okyk dj Vat dgykrk gSA
tc ge [kjhnrs gSaA rks ml ij Vat yxk;k tkrk gSA rks eky ds ewY; ds vykok Vat dgykrs gSaA ;g ,d
izdkj dk fcØh dj gS] tks fd vizR;{k dj Hkh gksrk gSA blds vUrxZr Øsrk rFkk foØsrk nksuksa ,d gh jkT;
ds gksus pkfg, jkT; ljdkj }kjk ykxw fd;k tkrk ,oa bldh njsa jkT; ljdkj }kjk gh r; dh tkrh gSA
Vat ,d jkT; dh vk; gSA
Vat d
h
n
j
%& ljdkj us mRiknksa dks 500 vyx&vyx oxkZsa esa j[kk gS ijUrq bu ij Tax dsoy fuEu
djksa ls gks ldrk gSA
Vat@ 1 %,
Vat@ 4 %,
Vat@ 12 %
Input Vat:- eky [kjhnrs le; fn;k x;k Tax Input Tax dgykrk gSA
Output Vat:- eky csprs le; fy;k x;k Tax Output Tax dgykrk gSA
Input Creditor :- olwys x, Tax esa ls Input Tax dh lek;ksftr /kujkf'k Input Credit
dgykrh gSA

Vat Computation:Purchase
Purchase
Vat @ 13%
Total

Sale
1,000
130
1,130

Sale
Vat @ 13%
Total

1,200
156
1,356

Vat Payable = Vat Charged on sale - Vat Charged on purchased
= 156 - 130 = 26

Vat Ragistration :- ftl jkT; esa ge O;olk; dj jgs gSaA ml jkT; ds izR;sd 'kgj esa okf
...
kT; dj
foHkkx esa viuk Registration djok ysrs gSa Registered Dealer dgykrs gSaA
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2- Unragistered Dealer:- tks O;kikjh okf
...


Ctrl+Alt+R

Re write data for a Company

Alt+F2

Maintain Date for multiple years by changing period on get way of
tally/change of period for setting period
...


Alt+R

Recalls the last narration saved for the first ledger in the voucher
irrespective of the voucher type
...

Create/ alter/ Shut a company (At get way of Tally screen)

Alt+F5

View Sales and Purchase register Summary on a Quarterly basis

Alt+F12

View the filters screen where the range of information can be specified
...
view list
of groups (Reports groups summary group voucher screen
cash/ bank summary)

F5

Select Payment voucher switch between groups and ledger
wise display

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