Tally Erp9 Accountant: Complete

COMPLETE ACCOUNTING
TALLY ERP9
ACCOUNTANT
SENIOR ACCOUNTANT
https://www.youtube.com/watch?v
=YFfz-UVrys8
VIDEO -1
ALL ABOUT JOURNAL ENTRY ,

LEDGER, TRIAL BALANCE, FINAL USEFUL
ACCOUNT INFORMATION
BASICS OF ABOUT
ACCOUTING ACCOUNTING
JOB
WHAT IS ACCOUNTING
& WHAT NEED OF
ACCOUNTING ?
VIDEO-2
VARIANT OF TALLY SOFTWARE
(ACTIVATION OF TALLY ERP9)
LITTLE
INFORMATION
BASIC QUESTION
ABOUT
WITH TALLY ERP9
ACCOUNTING
SOFTWARE
ALL ABOUT
COMPUTERIZED
ACCOUNTING
VIDEO -3
HOW TO MAINTAIN
STOCK IN TALLY
HOW TO
ERP9
GST
ENABLE GST INVENTORY
IN TALLY ERP9 QUESTION
HOW TRADING
UNIT WORK WITH
TALLY ERP9
VIDEO -4
HOW TO CONSUME
RAW MATERIAL INTO
DIFFERENCE FINISHED GOODS GST
BETWEEN
TRADING & MANUFACTURING
MANUFACTURING QUESTION WITH
UNIT TALLY ERP9
HOW MANUFACTURING
UNIT WORK WITH
TALLY ERP9
VIDEO 5
HOW TO ISSUE
INVOICE IN SERVICE
ACCOUNTING
SECTOR
FOR SERVICE PRACTICAL
SECTOR UNIT QUESTION
HOW SERVICE
SECTOR UNIT WORK
WITH TALLY ERP9
VIDEO - 6
GST REPORT
ANALYSIS
(GSTR3B,GSTR2,GSTR1)
BASIC LIVE DEMO
CONCEPT OF OF GST
GST RETURN
FILING
ALL ABOUT GST

REPORT IN TALLY
ERP9
VIDEO NO. 7
USEFUL ADJUSTMENT
ENTRIES AT YEAR END
(TDS, ADVANCE TAX ETC)
MEANING OF USEFUL
PROFIT & LOSS, INFORMATION
BALANCE ABOUT
SHEET INCOME TAX
BALANCE SHEET
FINALIZATION
VIDEO NO. 8
EXPER LEVEL DATA
MANAGEMENT IN
TALLY ERP9
HOW TO TAKE HOW TO RUN
BACK UP & TALLY DATA IN
RESTORE TALLY PEN DRIVE OR
DATA OTHER
COMPUTER
DATA
CONFIGURATION
IN TALLY ERP9
VIDEO NO. 9
TAX PAYMENT, NET BANKING
(GST, TDS, ADVANCE
TAX)
USEFUL
E WAY BILL WEBSITE FOR
GENERATION ACCOUNTING
JOB
USE OF IT IN
ACCOUNTING JOB
VIDEO NO. 10
HOW TO BECOME A
EXPERT ACCOUNTANT
DIFFERENCE
PROS & CONS OF BETWEEN PART
ACCOUNTING TIME & FULL
JOB TIME
ACCOUNTING JOB
EXPERT TIPS
#VIDEO NO.-1
HOW TO BECOME A COMPLETE
(TALLY+GST+INCOME TAX)
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@tallyhomeinstit
SUBSCRIBE- TALLY HOME & INSTITUTE
O से HERO बनाने वाला Accounting COURSE

# VIDEO NO. - 1
WHAT IS ACCOUNTING & WHAT NEED OF ACCOUNTING?
BASICS OF ACCOUNTING ( DIAMOND RULE OF ACCOUNTING)
ALL ABOUT JOURNAL ENTRY, LEDGER, TRIAL BALANCE &

FINAL ACCOUNT.
USEFUL INFORMATION ABOUT ACCOUNTING JOB.
FREE TALLY COURSE WITH GST
Tally Home & Institute (You tube Channel)
What is Accounting ?
Accounting is “ LANGUAGE OF BUSINESS ”.
The systematic Recording, Reporting & Analysis of Financial Transaction of a
Business.
What Need Of Accounting ?

 Memory Capacity of Human Brain
 In the eyes of LAW
 Analysis Purpose
 Decision Making.
Object of Accounting ?
 Systematic recording of transaction
 Ascertainment of Result of recorded transaction
 Ascertainment of the Financial Position of the business
 Providing information to the users for Rational Decision Making
 To know the Solvency position.
Few Important Words In Accounting or Terminology
Words Meaning Words Meaning Words Meaning
Cash नगदी Loan ऋण Credit ऋणी
Bank बक GST गु ड्स एवं सिवस Debit धनी

टै
Sale बे चना Income Tax आय कर Particulars िववरण
Purchase खरीदना Bills Receivables ा याँ Goods सामान

Capital पूंजी Bills Payables दे नदा रयाँ Narration ा ा
Liabilities दािय Salary वेतन FOC Free of cost
Assets धन + दौलत
(Current/Fixed) (चल /अचल ) Rent िकराया Purchase return खरीद वापसी
Stock रहितया
(Opening/Closing) ( ार क /अं ितम ) Ledger खाताबही Sale return िब ी वापसी
Debtors दे नदार Account खाता Inventory व ु सूची
Creditors लेनदार Trial Balance तलपट Pay/Paid दे ना/िदया
Profit (Gross/Net) सकल/शु लाभ Transaction लेन - दे न Issue िनकालना
Loss हािन Rebate & discount छूट Receive ा करना

Income आय Commission कमीशन To/From/By को/से/ ारा
Expenses खच Freight & cartage भाड़ा/चुं गी For के िलये

Tally Home & STRUCTURE
Institute
OF
ACCOUTING
Journal Trial
Transaction Ledger
Entry Balance
Final Accounts
Profit & Balance

Loss A/C Sheet
TRANSACTION
TRANSFER OF GOODS & SERVICES BETWEEN BUYER & SELLER IN TERM OF MONEY.
 01-04-18 Capital Introduced by businessmen in Cash Rs. 100000.

 02-04-18 Goods Purchased from ABC Rs. 50000.
 03-04-18 Goods Sold to XYZ Rs. 80000.
 04-04-18 Cash Received From Xyz Rs. 40000
हमारी सभी VIDEOS के FREE PDF NOTES ा करने के
 05-04-18 Cash Deposited in Bank Rs. 10000. िलए, हम TELEGRAM APP पर JOIN करे
 06-04-18 Furniture Purchased in Cash of Rs. 5000. @tallyhomeinstit

 07-04-18 Salary Paid in Cash of Rs. 5000.
 08-04-18 Commission paid to Ram in cash of Rs. 200
 09-04-18 Rent paid in cash of Rs. 1000
 10-04-18 Cheque Received from XYZ of Rs. 40000.
 11-04-18 Amount Paid to Abc by Cash Rs. 20000 & by cheque Rs. 20000.
मु े की बात - NATURE OF TRANSACTION
PILLORS OF 1. SALARY OF Rs. 5000 due for the m/o march-2020.
ACCOUNTING In the books of employer In the books of Employee
Salary- Expense Salary- Income
Salary Payable- Liabilities Salary Receivable- Assets
INCOME
2. Rs. 5000 Salary paid in cash to Mr. Veeru.
In the books of employer In the books of Employee
EXPENSES Salary- Expense Salary- Income
Assets Decrease- Cash Assets Increase- Cash
Liabilities Decrease- Jay Assets Decrease- Employer
ASSETS 3. Rs. 5000 Advance Salary paid in cash to Mr. Veeru.

In the books of employer In the books of Employee
Salary- Expense Salary- Income
LIABILITIES Advance Salary - Assets
Assets Decrease- Cash
Advance Salary- Liabilities
Assets Decrease- Employer
DIAMOND RULES OF ACCOUNTING
PILLORS OF Q- WHAT IS DEBIT & CREDIT ?
ACCOUNTING ANS- DEBIT & CREDIT IS UNIT OF MEASUREMENT OF
BOOKS OF ACCOUNT.
INCOME
+ CREDIT
EXPENSES + DEBIT
- DEBIT
- CREDIT मु े की बात
ASSETS
EXPENSE और ASSETS का हमे शा
DEBIT BALANCE होता है
LIABILITIES INCOME और LIABILITIES का

हमेशा CREDIT BALANCE होता है
TALLY HOME & INSTITUTE
A journal is record of financial transaction in

order by date.
Date Particulars L.F. Debit Credit

No.

01-04-18 Capital Introduced by businessmen (Ramesh) in cash Rs. 100000
Liabilities (Capital) Increased (CREDIT) Assets (Cash) Increased Debited

No
.
01-04-18 Cash A/c Dr - 100000
To Ramesh’capital a/c 100000
(Being Capital introduced by Ramesh in cash Rs.

100000 )

02-04-18 Goods Purchased from ABC of Rs. 50000.
Expense (Purchase) Debit

Liabilities (Creditor) Increase Credit

No.
02-04-18 Purchase A/c Dr - 50000
To Abc A/c 50000
(Being Goods Purchased from Abc Rs

50000 )

03-04-18 Goods Sold to XYZ of Rs. 80000.
Income (Sale) Credit Assets (Debtors) increase Debit

No.
03-04-18 XYZ A/c Dr - 80000
To Sale A/c 80000
(Being Goods Sold to XYZ of Rs. 80000 )

06-04-18 Furniture Purchased in Cash of Rs. 5000.
Assets (Furniture) increase- Debit Asset ( Cash) Decrease- Credit

No.
06-04-18 Furniture A/c Dr - 5000
To Cash A/c 5000
(Being Furniture Purchased in cash Rs. 5000 )

04-04-18 Cash Received From Xyz Rs. 40000.
Cash Increased Debited Debtors Decreased Credited

(Rule No. 3) (Rule no. 7)
No.
04-04-18 Cash A/c Dr - 40000
To XYZ A/c 40000
(Being Cash Received from Xyz Rs. 40000 )

05-04-18 Cash Deposited in Bank Rs. 10000.
Assets (cash) Decrease - CREDIT Assets (Bank) Increase DEBIT
Date Particulars L.F Debit Credi

. t
No
.
05-04- Bank A/c - 1000
18 Dr 0
1000
To Cash A/c 0
(Being Cash Deposited In bank Rs.

TALLY
10000 ) HOME & INSTITUTE
07-04-18 Salary Paid By Cash Rs. 5000.
Expense - Debit Assets (Cash) Decrease - Credit

. t
No
.
07-04- Salary A/c - 5000
18 Dr
5000
To Cash A/c
(Being Salary Paid by Cash Rs. 5000

) TALLY HOME & INSTITUTE
08-04-18 Commission paid to Ram in cash of Rs. 200
Asset (Cash) Decreased –Credit
Expense (Commission) Liabilities (Ram) increase Credit

Debit

No.
08-04-18 Commission A/c Dr - 200
To Ram A/c 200

(Being Commission due to Ram of Rs. 200 )
08-04-18 Ram A/c Dr - 200
To Cash A/c 200

(Being Commission Paid To Ram In cash Rs. 200)

09-04-18 Rent paid in cash of Rs. 1000
Expense (Ram)- debit Asset (cash) decrease- Credit

No.
09-04-18 Rent A/c Dr - 1000
To Cash A/c 1000
(Being Rent Paid In cash Rs. 1000 )

10-04-18 Cheque Received from XYZ of Rs. 40000.
Asset (Bank) Increase- Debit Asset (Debtor-XYZ) decrease- Credit

. t
No
.
10-04- Bank A/c - 4000
18 Dr 0
4000
To XYZ A/c 0
(Being Cheque Deposited in Bank

of XYZ for Rs. 40000 )
11-04-18 Amount paid to ABC Rs 20000 By cash & by Cheque Rs. 20000
Liabilities (Creditor- Abc) Decrease- Debit Assets (Cash & Bank) decrease- Credit
Date Particuars L.F Debit Credi

. t
No
.
11-04- ABC A/c - 4000
18 Dr 00
2000
To Cash A/c 0
To Bank A/c 2000
0
(Being Amount paid to ABC 20000
TALLY
in cash & 20000HOME
By cheque)& INSTITUTE
LEDGER (Principal Book of Account)
1. A ledger is actual account head to identify your

transaction.
2. Posting the ledger is the classifying phase of accounting.
CR/
Date Particulars Debit Credit Balance DR
Tally Home & Institute
Cash A/C (Asset)
CR/
01.04.2018 Ramesh's Capital a/c 100000 - 100000 Dr
06.04.2018 Furniture a/c - 5000 95000 Dr
04.04.2018 Xyz a/c 40000 - 135000 Dr
05.04.2018 Bank a/c - 10000 125000 Dr
08.04.2018 Ram a/c - 200 124800 Dr
09.04.2018 Rent a/c - 1000 123800 Dr
11.04.2018 Abc a/c - 20000 103800 Dr

Ramesh's Capital A/C (Liabilities)

CR/
01.04.2018 Cash a/c - 100000 100000 Cr

Purchase A/C (Expense)
CR/
02.04.2018 Abc a/c 50000 - 50000 Dr
ABC A/C (Creditor)

CR/
02.04.2018 Purchase a/c - 50000 50000 Cr
11.04.2018 Cash a/c 20000 - 30000 Cr
11.04.2018 Bank a/c 20000 - 10000 Cr

XYZ A/C (Debtor)
CR/
03.04.2018 Sale a/c 80000 - 80000 Dr
04.04.2018 Cash a/c - 40000 40000 Dr
10.04.2018 Bank a/c - 40000 -
SALE A/C (Income)

CR/
03.04.2018 Xyz a/c - 80000 80000 Cr

Furniture A/C (Asset)
CR/
06.04.2018 Cash a/c 5000 - 5000 Dr
BANK A/C (Asset)

CR/
05.04.2018 Cash a/c 10000 - 10000 Dr
10.04.2018 XYZ a/c 40000 - 50000 Dr

11.04.2018 ABC a/c - 20000 30000 Dr
Commission A/C (Expense)
CR/
08.04.2018 Ram a/c 200 - 200 Dr
Ram A/C (Creditor)

CR/
08.04.2018 Commission a/c - 200 200 Cr
08.04.2018 Cash 200 - 0
Rent A/C (Expense)

CR/
09.04.2018 Cash a/c 1000 - 1000 Dr

What is trial balance ?
Trial balance is periodical statement which is made on a particular date with
the help of the ledger to check the arithmetical errors in the account.
Characteristics of Trial Balance

1. Trial Balance is not an account . It is a statement only.
2. Only the closing balances of accounts are shown in the trial balance.
3. It’s a summary of all accounts.
4. Its shows the arithmetical mistake of the entries.
5. Trading, profit & loss account & the balance sheet are prepared with the
help of trial balance only.
6. The closing balance of stock is never shown in trial balance.
TRIAL BALANCE
S.no. Particulars Debit Credit
1 Cash a/c (Asset) 103800 -
2 Ramesh's Capital a/c (Liabilities) - 100000
3 Purchase a/c (Expense) 50000 -
4 Abc a/c (Creditor) - 10000
5 Sale a/c (Income) - 80000
6 Furniture a/c (Asset) 5000 -
7 Bank a/c (Asset) 30000 -
8 Commission a/c (Expense) 200 -
9 Rent a/c (Expense) 1000 -
Grand Total 190000 190000

Trading Account
The account which is prepared to determine the gross profit or gross loss of a business concern for
a given accounting period.
Example & Co.

Trading account for the year ended 31-03-18
Particulars Debit Particulars Credit
Opening Stock ------ Sales -----

Less- Sales Return -----
Purchase ------ ------
Less- Purchase Return ------ Direct Incomes -----
---------- (Discount, Duty Drawback, etc.)
Direct Expenses ------- -----
(Wages, Freight, Custom Duty etc.) Closing Stock
Gross Profit ( Transferred to P&L a/c) ------- Gross loss ( Transferred to P&L a/c)
IF CREDIT SIDE EXCEEDS THE DEBIT SIDE = GROSS PROFIT

IF DEBIT SIDE EXCEEDS THE CREDIT SIDE = GROSS LOSS
Profit & Loss Account
The account which is prepared to determine the net profit or net loss of the business for a given
accounting period.
Example & Co.

Profit & Loss account for the year ended 31-03-18
Gross Loss B/F Gross Profit B/F
Office and Administration Expenses: Indirect Incomes :

Salaries, Rent, Electric Charges, Printing & Interest, Rent, Discount received Etc.
Stationery Etc.
Selling and Distribution Expenses:
Freight Outward, Advertisement, Commission,
Travelling Exp, Packing Exp Etc.
Financial and Other Expenses:
Depreciation, Repair, Audit Fee, Bank Charges,
Legal Charges, Etc.
Net profit - transferred to capital A/C Net loss - transferred to capital A/C
IF CREDIT SIDE EXCEEDS THE DEBIT SIDE = NET PROFIT

IF DEBIT SIDE EXCEEDS THE CREDIT SIDE = NET LOSS
BalanceSheet
A balance sheet is prepared to show the financial position of a business concern, balance sheet shows the various types of
assets & liabilities.
Balance Sheet As at 31-03-2018

Liabilities Amount Assets Amount
Capital: Fixed Assets:
Opening Balance Building
Add: Net Profit Vehicle
Air Conditioner
Liabilities ( Loans) : Land
Bank OD A/C Mobile
Secured Loans Computer
Unsecured Loans, Etc…… Etc…..
Current Liabilities: Current Assets:

Duties & Taxes Closing Stock
Sundry Creditors Bank Accounts
Bill Payable, Etc…. Cash in Hand
Etc……
Note: for the balance sheet reflect the true picture , both heads
(Liabilities & assets) should tally (Assets= Liabilities+ Equity)
Simple Rules of Balance Sheet
Income has always Credit Balance in Trial Balance
Income Trading & Profit & loss A/C Credit Side
Expense has always Dedit Balance in Trial Balance

Expenses
Trading & Profit & loss A/C Debit Side
Assets have always Debit Balance in Trial Balance

Assets
Balance Sheet ( Right Hand Side)
Liabilities have always Credit Balance in Trial Balance

Liabilities Balance Sheet (Left Hand Side)
Trial Balance
1 Cash a/c 103800 -
2 Ramesh's Capital a/c - 100000
3 Purchase a/c 50000 -
4 Abc a/c - 10000
5 Sale a/c - 80000
6 Furniture a/c 5000 -
7 Bank a/c 30000 -
8 Commission a/c 200 -
9 Rent a/c 1000 -

Example & Co.
Trading & Profit & Loss account for the year ended 31-03-2020

Purchase 50000 Sales 80000
Gross Profit C/F 30000
80000 80000
Gross Profit B/F 30000
Commission 200
Rent 1000
Net Profit Transferred to Capital A/C 28800
Total 30000 Total 30000

Example & Co.
Capital Account : Fixed Assets:

Ramesh’s Capital 100000 128800 Furniture 5000
Add: Net Profit 28800
Current Assets:
Current Liabilities: Cash In Hand 103800
Abc 10000 Bank 30000

PLEASE WATCH THE VIDEO FOR BETTER UNDERSTANDING- https://youtu.be/Xb_CNhLglUQ
VIDEO NO.-2
O से HERO बनाने वाला Accounting COURSE
# VIDEO NO. - 2
 TALLY ERP9 और OTHER ACCOUNTING SOFTWARE के बार म
जानकारी|
 TALLY ERP9को कैसे DOWNLOAD कर और कैसे चालू कर ?

 TALLY ERP9 म LEDGERऔर GROUP कैसे बनाय ?
 TALLY ERP9 म सभी कार के VOUCHER म ENTRY कैसे कर?
 VIDEO NO. 1 के TRANSACTION की VOUCHER ENTRY कैसे कर?
Q- WHAT IS ACCOUNTING SOFTWARE ?

Ans- Accounting software is a type of software that
accounting professionals or business owners use to
process accounting transactions and manage
accounts. The accounting software is usually
created by a third party for small and medium-
sized businesses, although large businesses and
corporations have their own in-house accounting
software.

Best Accounting Software in India
The following are the most popular accounting software and are thus regarded as the best
accounting software for small business in India:-
Software Name Logo Website Trial

Version
TALLY ERP9 www.tallysolution.com Yes

75% Market Share
BUSY ACCOUNTING www.busy.in Yes
SOFTWARE
MARG ERP SOFTWARE www.margcompusoft.com Yes
QUICKBOOKS www.quickbooks.intuit.com Yes
ZOHO BOOKS www.zoho.com Yes
Note : - The softwares mentioned above may or may not be in the order of their rankings but
are the ones which are regarded as the best and most popular in India.
Q- Owner of Tally Software & year of Birth Tally Software PLEASE WATCH THE VIDEO FOR
Ans- Mr. Bharat Goenka & birth of Tally Solution is 1986. BETTER UNDERSTANDING-
https://youtu.be/Xb_CNhLglUQ
Q- where is head office of Tally Company ?
Ans- Head office of the tally Company is situated in Bangalore & apart from this they have
business partner across the world.
Q- What is official website of Tally Company

Anse- The official website of the Tally Company is www.tallysolution.com
Q- Can we use Tally ERP9 software free of cost ?

Ans- Yes, You can use Tally ERP9 software free of cost for 30 days or further depend of
company policy.
Q- how can I purchase Tally ERP9 Software ?

Ans- someone can purchase Tally ERP9 software through tally official website or by business
partner of Tally Company.
Q- is there any support or help line number of Tally Company ?

Ans- There is four option to get a help or support from Tally Company as following :
1. Call (18004258859)
2. Email (support@tallysolutions.com)
3. Chat (by submitting you detail on website)
4. Get a call back (by submitting your detail on website)
TALLY ERP9
LICENSE Educational
MODE Mode
SINGLE USER MULTI USER Free of Cost
MRP - MRP- PLEASE WATCH THE VIDEO FOR

21240 63720 BETTER UNDERSTANDING-
(18000+GST@18%) (54000+ GST@18%) https://youtu.be/Xb_CNhLglUQ
ACCOUNT GROUP
You tube Channel हमारी सभी VIDEOS के FREE PDF NOTES
ा करने के िलए, हम TELEGRAM APP
Name- पर JOIN करे
Tally Home
APP DOWNLOAD कर और िफर SEARCH
कर
& Institute @tallyhomeinstit
INCOME EXPENSES ASSETS LIABILITIES
DIRECT INDIREC DIRECT INDIRECT CURRENT FIXED CURRENT LONG

INCOME T EXPENSE EXPENSES ASSETS ASSETS LIABILITIES TERM
INCOME LIABILITIES
LEDGER GROUP PRIMARY GROUP

CASH CASH IN HAND CURRENT ASSETS
CAPITAL CAPITAL ACCOUNT LIABILITIES
BANK ACCOUNT BANK ACCOUNT CURRENT ASSETS
ALL TYPE OF SUPPLIER SUNDRY CREDITOR LIABILITIES
ALL TYPER OF BUYER SUNDRY DEBTOR ASSETS
ALL TYPE OF EXPENSE DIRECT OR INDIRECT EXPENSES
ALL TYPE OF INCOME DIRECT OR INDIRECT INCOME
CONTRA VOUCHER
Shortcut Key-F4
CONTRA के VOUCHER म कौन-कौन से TRANSACTION
की ENTRY की जाती है ?
 वो TRANSACTION िजसमे,केवल CASH और BANK का ही
नाम हो
 वो TRANSACTION िजसमे,हम अपनी AMOUNT को
TRANSFER करते है , न िकसी को PAY करते है और न ही
िकसी से RECEIVE करते है |
1. Rs. 5000 cash deposited bank account
2. Rs. 5000 transfer from one bank account to another bank account of
a company.
PAYMENT VOUCHER
Shortcut Key-F5
PAYMENT के VOUCHER म कौन-कौन से
TRANSACTION की ENTRY की जाती है ?
 वो TRANSACTION िजसमे हमारे ारा िकसी को PAISA
िदया जा रहा हो, चाहे CASH या चाहे BANK ारा
1. Cash paid Rs. 50000 to Ram
2. Cheque Issue to Ram Transport Co. Rs. 5000
3. Electricity Bill Paid in Cash Rs. 500
4. Salary Paid in cash Rs. 500
5. GST tax paid in by current bank net banking RS. 500
6. Income Tax Rs. 500 paid by Company net banking Rs. 500
7. Bonus paid to employee by cheque Rs. 500
8. Tds of Rs. 500 paid by cheque
RECEIPT VOUCHER
Shortcut Key-F6
RECEIPT के VOUCHER म कौन-कौन से
 वो TRANSACTION िजसमे हम िकसी से AMOUNT ा
कर रहे हो , चाहे CASH या चाहे BANK ारा
1. Cash Rs. 50000 received from Ram
2. Cheque of Rs. 50000 receive from shyam & co.
3. Salary received in cash Rs. 500
4. Cash deposit by party in our bank account Rs. 5000
5. Income Tax received in our bank account Rs. 5000
6. Bank charges refund by bank Rs. 500.
JOURNAL VOUCHER
Shortcut Key-F7
JOURNAL के VOUCHER म कौन-कौन से

 वो TRANSACTION िजसमे हम न तो िकसी को AMOUNT दे रहे हो और
न ही िकसी से AMOUNT ा कर रहे हो
 वो TRANSACTION िजसमे BANK और CASH का नाम न हो
1. Rs. 5000 Salary paid by owner to Ram

2. Rs. 5500 Salary due of Ram for the m/o jan-2020
3. Rs. 500 tds due on Ram Salary for the m/o Jan-2020
4. Rs. 5000 Shop Rent due for the m/o Jan-2020
5. Rs. 5000 depreciation charged on furniture for f.y. 2020-21
6. Profit & loss Transfer to capital account Rs. 5000
7. Bank charges refund by bank Rs. 500.
TRANSACTION
TRANSFER OF GOODS & SERVICES BETWEEN BUYER & SELLER IN TERM OF
MONEY.
 01-04-20 Capital Introduced by businessmen in Cash Rs. 100000.
 02-04-20 Goods Purchased from ABC Rs. 50000.
 03-04-20 Goods Sold to XYZ Rs. 80000.
 04-04-20 Cash Received From Xyz Rs. 40000
 05-04-20 Cash Deposited in Bank Rs. 10000.
 06-04-20 Furniture Purchased in Cash of Rs. 5000.
 08-04-20 Commission paid to Ram in cash of Rs. 200
 09-04-20 Rent paid in cash of Rs. 1000
 10-04-20 Cheque Received from XYZ of Rs. 40000.
 11-04-20 Amount Paid to Abc by Cash Rs. 20000 & by cheque Rs. 20000.

Cash A/C (Asset)
CR/
01.04.2018 Ramesh's Capital a/c 100000 - 100000 Dr
06.04.2018 Furniture a/c - 5000 95000 Dr
04.04.2018 Xyz a/c 40000 - 135000 Dr
05.04.2018 Bank a/c - 10000 125000 Dr
08.04.2018 Ram a/c - 200 124800 Dr
09.04.2018 Rent a/c - 1000 123800 Dr
11.04.2018 Abc a/c - 20000 103800 Dr

Ramesh's Capital A/C (Liabilities)

CR/
01.04.2018 Cash a/c - 100000 100000 Cr

Purchase A/C (Expense)
CR/
02.04.2018 Abc a/c 50000 - 50000 Dr
ABC A/C (Creditor)

CR/
02.04.2018 Purchase a/c - 50000 50000 Cr

11.04.2018 Cash a/c 20000 - 30000 Cr
11.04.2018 Bank a/c 20000 - 10000 Cr

XYZ A/C (Debtor)
CR/
03.04.2018 Sale a/c 80000 - 80000 Dr
04.04.2018 Cash a/c - 40000 40000 Dr
10.04.2018 Bank a/c - 40000 -
SALE A/C (Income)

CR/
03.04.2018 Xyz a/c - 80000 80000 Cr

Furniture A/C (Asset)
CR/
06.04.2018 Cash a/c 5000 - 5000 Dr
BANK A/C (Asset)

CR/
05.04.2018 Cash a/c 10000 - 10000 Dr
10.04.2018 XYZ a/c 40000 - 50000 Dr

11.04.2018 ABC a/c - 20000 30000 Dr

Commission A/C (Expense)
CR/
08.04.2018 Ram a/c 200 - 200 Dr
Ram A/C (Creditor)

CR/
08.04.2018 Commission a/c - 200 200 Cr
08.04.2018 Cash 200 - 0
Rent A/C (Expense)

CR/
09.04.2018 Cash a/c 1000 - 1000 Dr

TRIAL BALANCE
1 Cash a/c (Asset) 103800 -
2 Ramesh's Capital a/c (Liabilities) - 100000
3 Purchase a/c (Expense) 50000 -
4 Abc a/c (Creditor) - 10000
5 Sale a/c (Income) - 80000
6 Furniture a/c (Asset) 5000 -
7 Bank a/c (Asset) 30000 -
8 Commission a/c (Expense) 200 -
9 Rent a/c (Expense) 1000 -

Example & Co.
Trading & Profit & Loss account for the year ended 31-03-2020
Purchase 50000 Sales 80000
Gross Profit C/F 30000
80000 80000
Gross Profit B/F 30000
Commission 200
Rent 1000
Net Profit Transferred to Capital A/C 28800

Example & Co.
Capital Account : Fixed Assets:

Ramesh’s Capital 100000 128800 Furniture 5000
Add: Net Profit 28800
Current Assets:
Current Liabilities: Cash In Hand 103800
Abc 10000 Bank 30000

INVENTORY
VIDEO NO.-3 MANAGEMENT
WITH GST IN TALLY ERP
You tube Channel Name-

# VIDEO NO. - 3
 HOW TO ENABLE GST IN TALLY ERP9 ?
 EXPERT LEVEL GST SET UP IN TALLY ERP9
 HOW TO CREATE ITEM, GROUP & UNIT IN TALLY ERP9
 INTRASTATE & INSTERSTATE SALE & PURCHASE
 HOW TO RECORD PURCHASE (WITH MULTIPLE TAX SLABS)
 HOW TO ISSUE TAX INVOICE (FOR CASH & CREDIT)
 HOW TO ISSUE CREDIT & DEBIT NOTE WITH GST
LEARN TALLY ERP9 & TAXATION

GST (INDIRECT TAX)- ONE NATION ONE TAX
Tally Home &

TAX UNDER GST IF RATE IS @18% Institute
TAXABLE VALUE = 100
GST @18% = 18
Total Invoice value = 118
INTRA STATE MOVEMENT INTERSTATE MOVEMENT (

(SALE & PURCHASE IN SAME STATE) SALE &PURCHASE OUT OF THE STATE)
CGST SGST IGST

@9% = 9 @9%= 9 @18%= 18
Tally Home &

Institute
GST RATE SETUP

IN TALLY ERP9 ?
 COMPANY को CREATE करते समय |
 PURCHASE LEDGER को CREATE
करते समय |
 ITEM CREATE करते समय|
GST RATE SETUP IN TALLY ERP9

 COMPANY को CREATE करते समय
जब हम केवल एक ही तरीके के GST
SLAB PERCENTAGE म ापार
करते हो
 PURCHASE LEDGER को CREATE
करते समय |
जब हम अलग अलग GST SLABS/
PERCENTAGE के अलग अलग
INVOICES ISSUE करना चाहते हो|
Tally Home &

Institute
Tally Home &

Institute
 ITEM CREATE करते समय|

जब हम अलग अलग तरीके के GST
SLABS या PERCENTAGE का एक ही
INVOICE ISSUE करना चाहते हो
PURCHASE VOUCHER
Shortcut Key-F9
PURCHASE के VOUCHER म कौन-कौन से
 जब हम GOODS या SERVICE की PURCHASE करते है चाहे
नकद हो या िफर उधार की हो
 जब हम GOODS को SALE करने के िलए PURCHASE करते है तो
उसकी POSTING PURCHASE के VOUCHER म ITEM INVOICE
म RECORD करते है |

SALE VOUCHER
Shortcut Key-F8
Sale के VOUCHER म कौन-कौन से
 जब हम GOODS की िब ी करते है चाहे नकद हो या िफर उधार
की हो
 जब हम GOODS को SALE करते है तो उसकी POSTING SALE

के VOUCHER म ITEM INVOICE म RECORD करते है |

CREDIT NOTE
Shortcut Key- CTRL+F8
CREDIT NOTE के VOUCHER म कौन-कौन से
 जब हमारे ारा SALE िकये गए GOODS की वापसी/RETURN
आती है
 जब हम GOODS की SALE के बाद PARTIES को DISCOUNT दे ते

है
 जब हमारे ारा SALE िकये गए GOODS की PARTY को हम

अपनी BOOKS म CREDIT करते है
DEBIT NOTE
Tally Home &
Shortcut Key- CTRL+F9

Institute
DEBIT NOTE के VOUCHER म कौन-कौन से

 जब हमारे ारा PURCHASE िकये गए GOODS की हम
वापसी/RETURN करते है
 जब हम GOODS की PURCHASE के बाद PARTIES से

DISCOUNT लेते है
 जब हमारे ारा PURCHASE िकये गए GOODS या SERVICE की

PARTY को हम अपनी BOOKS म DEBIT करते है
INTRASTATE PURCHASE TRANSACTION
Purchase Goods From XYZ & Co., U.P. You tube Channel Name-
GSTIN NO.- 09CYMPS9400E2Z2 Tally Home &

INVOICE NO.-15, INVOICE DATE- 01-04-2020 Institute
Produc CATEGOR GROUP QTY Rate Taxable GST GST Total

t name Y Amount % Amoun Amoun
t t
LG-195 REF LG 5 500 25000 5% 1250 26250

0
LG-6.2 W/M LG 5 500 25000 12% 3000 28000
0
SM-22” LED SAMSUNG 5 500 25000 18% 4500 29500
0
SM-A1 AC SAMSUNG 5 500 25000 28% 7000 32000
0
100000 15750 115750
INTRASTATE SALE TRANSACTION
Goods sold to 123 & Co., U.P. You tube Channel Name-
GSTIN- 09BRTPQ1212E1Z2 Tally Home &

Institute
Product CATEGOR GROUP QTY Rate Taxable GST% GST Total
name Y Amount Amoun Amoun
t t
LG-195 REF LG 3 6000 18000 5% 900 18900
LG-6.2 W/M LG 3 6000 18000 12% 2160 20160
SM-22” LED SAMSUNG 3 6000 18000 18% 3240 21240
SM-A1 AC SAMSUNG 3 6000 18000 28% 5040 23040
72000 11340 83340

INTERSTATE PURCHASE TRANSACTION
Purchase Goods From ABC & CO., DELHI
GSTIN- 07CYMPE012E1Z1 You tube Channel Name-
INVOICE NO. – 25, DATED- 15-02-2020 Tally Home & Institute
Produc CATEGOR GROUP QTY Rate Taxable GST% GST Total

t name Y Amount Amoun Amoun
t t
LG-195 REF LG 5 5000 25000 5% 1250 26250
LG-6.2 W/M LG 5 5000 25000 12% 3000 28000
SM-22” LED SAMSUNG 5 5000 25000 18% 4500 29500
SM-A1 AC SAMSUNG 5 5000 25000 28% 7000 32000
100000 15750 115750

INTRERSTATE SALE TRANSACTION
Goods sold to GAURAV TRADERS, DELHIYou tube Channel Name-
Tally Home &

GSTIN- 07BRTPS1144F2Z2
Institute
Product CATEGORY GROUP QTY Rate Taxable GST% GST Total
name Amount Amount Amount
LG-195 REF LG 3 6000 18000 5% 900 18900
LG-6.2 W/M LG 3 6000 18000 12% 2160 20160
SM-22” LED SAMSUNG 3 6000 18000 18% 3240 21240
SM-A1 AC SAMSUNG 3 6000 18000 28% 5040 23040
72000 11340 83340

INTRASTATE PURCHASE RETURN- DEBIT NOTE
Purchase Return to XYZ & Co., U.P. You tube Channel Name-
GSTIN NO.- 09CYMPS9400E2Z2 Tally Home &
DEBIT NOTE NO. - 1, INVOICE DATE- 30-04-2020 Institute

LG-195 REF LG 1 5000 5000 5% 250 5250
LG-6.2 W/M LG 1 5000 5000 12% 600 5600
SM-22” LED SAMSUNG 1 5000 5000 18% 900 5900
SM-A1 AC SAMSUNG 1 5000 5000 28% 1400 6400
20000 3150 23150

INTRERSTATE SALE RETURN- CREDIT NOTE
Sale Return from GAURAV TRADERS, DELHI You tube Channel Name-
GSTIN- 07BRTPS1144F2Z2 Tally Home &

Institute
LG-195 REF LG 1 5000 5000 5% 250 5250
LG-6.2 W/M LG 1 5000 5000 12% 600 5600
SM-22” LED SAMSUNG 1 5000 5000 18% 900 5900
SM-A1 AC SAMSUNG 1 5000 5000 28% 1400 6400
20000 3150 23150

GST CREDIT & DEBIT NOTE FOR DISCOUNT OR INCENTIVE
DEBIT NOTE
INCENTIVE @10% RECEIVED FROM XYZ & CO. UP AGAINST INVOICE NO. 1
TAXABLE VALUE GST @18% AMOUNT

10000 1800 11800
Tally Home &

CREDIT NOTE Institute
INCENTIVE @10% GIVEN TO GAURAV TRADER CO.

DELHI
TAXABLE VALUE GST @18% AMOUNT
7200 1296 8496
TALLY ERP9 FOR
VIDEO NO.- 4 MANUFACTURING
UNIT

# VIDEO NO. - 4
 DIFFERENCE BETWEEN TRADING & MANUFACTURING UNIT
 HOW TO CONVERT RAW MATERIAL INTO FINISHED GOODS
 RAW MATERIAL & FINISHED GOODS MATERIAL GROUP IN TALLY
 HOW TO CREATE VOUCHER TYPE IN TALLY ERP9
 STOCK JOURNAL & MANUFACTURING JOURNAL ENTRY IN TALLY ERP9
 INTRASTATE & INSTERSTATE SALE & PURCHASE WITH GST
STOCK MANAGEMENT & REPORT IN TALLY ERP9

KEY DIFFERENCE BETWEEN TRADING &
MANUFACTURING UNIT
Trading Unit :- In Trading Unit Goods Are
Sold in the Form in They Are Purchased.
( टे िडं ग यूिनट म गु ड्स को उसी प म बे चा जाता है िजस प म वो ख़रीदा
जाता है |)
MANUFACTURING UNIT:- IN MANUFACTURING
UNIT GOODS ARE SOLD BY CHANGING THE
FORM THEY ARE BOUGHT.
( मै ु फै रं ग यूिनट म गुड्स को िजस प म ख़रीदा जाता है , उसमे बदलाव करके बे चा
जाता है |)

INTRASTATE PURCHASE TRANSACTION
Purchase Goods From XYZ & Co., U.P.
GSTIN NO.- 09CYMPS9400E2Z2
INVOICE NO.-15, INVOICE DATE- 01-04-2020 Note:- Rs. 100/Pair Wages
Product name QTY UOM Rate Taxable GST%
Amount
LEATHER 1000 Square 90 90000 5%
Foot
SOLE 1000 Pairs 50 50000 12%
LACES 1000 Pairs 10 10000 18%
ADHESIVE 1000 Ltr 40 40000 18%
STICKER 2000 Pcs 2 4000 28%
CARTOON 1000 Pcs 20 20000 5%

INTRASTATE SALE TRANSACTION
Goods sold to 123@CO., U.P.
GSTIN- 09ABCDE9400E2E2

Amount
Sata- Women sandal 200 PRS 1399 279800 12%

(Black-8 No.)
279800 33576

INTRERSTATE SALE TRANSACTION
Goods sold to GAURAV TRADERS, DELHI
GSTIN- 07BRTPS1144F2Z2

Amount
Sata- Men Shoe 200 PRS 1599 319800 12%

(Black-8 No.)
319800 38376

SERVICE SECTOR
VIDEO NO.-5 UNIT ACCOUNTING WITH
TALLY ERP9

# VIDEO NO. - 5
 DIFFERENCE BETWEEN TRADING ,MANUFACTURING & SERVICE SECTOR
 HOW TO RECORD GST EXPENSES IN PURCHASE VOUCHER
 HOW TO RECORD FIXED ASSETS TRANSACTION IN PURCHASE VOUCHER
 HOW TO RECORD PURCHASE TRANACTION WITH TDS
 HOW TO ISSUE INVOICE FOR SERVICE SECTOR UNIT
 HOW TO RECORD RECEIPT TRANSACTION AFTER TDS DEDCUTION
 GST REPORT & TDS REPORT SUMMARY
ACCOUNTING FOR SERVICE SECTOR UNIT IN TALLY

ERP9
KEY DIFFERENCE BETWEEN TRADING & MANUFACTURING
UNIT
Trading Unit :- In Trading Unit Goods Are Sold in the
Form in They Are Purchased.
( टे िडं ग यू िनट म गुड्स को उसी प म बे चा जाता है िजस प म वो ख़रीदा जाता है |)
MANUFACTURING UNIT:- IN MANUFACTURING UNIT GOODS

ARE SOLD BY CHANGING THE FORM THEY ARE BOUGHT.
( मै ु फै रं ग यू िनट म गु ड्स को िजस प म ख़रीदा जाता है , उसमे बदलाव करके बे चा जाता है |)
Service Sector Unit :- In Service Sector Unit only

services are provide, goods are not sold.
(से वा े इकाई म केवल सेवाएं दान की जाती ह, माल नहीं बे चा जाता है |)

VIDEO NO.-6
LIVE DEMO OF
GSTR3B,GSTR2A,GSTR1
FILLING & GST PAYMENT
PLEASE WATCH THE VIDEO FOR BETTER UNDERSTANDING- https://youtu.be/hvWBZUv6_x0

# VIDEO NO. - 6
 WHAT IS GST & BASIC KNOWLEDGE OF GST
 IMPORTANT WORDS USE IN GST
 TYPE OF DEALER, SUPPLY & TAX UNDER GST
 HOW TO CALCULATE GST TAX & WORKING OF GST
 ALL ABOUT GSTR2A & HOW TO CLAIM MAXIMUM ITC
 LIVE DEMO OF GSTR3B & GSTR1 RETURN FILLING
 LIVE DEMO OF EXCESS GST PAYMENT & ADJUSTMENT ENTRY IN TALLY ERP9
 HOW TO OPERATE GST PORTAL LIKE EXPERT
ALL ABOUT GST & GST RETURN

What is GST in INDIA ?
Goods and Service Tax (GST) is an indirect tax
levied on the supply of goods and services.
This law has replaced many indirect tax laws
that previously existed in India.
 GST came into effect on 1st July 2017
GST is one indirect tax for the entire country.
ONE NATION, ONE TAX.

GST म योग िकये जाने वाली श
GST GOODS & SERVICE TAX
GST Number GSTIN, known as GST Identification Number, is assigned to every
GST registered person.
Example- 09CYMPS9400E2Z2 (15 digit Pan Based)
REGISTERED A registered person is one who has registered under GST

PERSON
UNREGISTERED unregistered person is one who is not registered under GST

PERSON
INTRASTATE रा ा रक (एक ही रा म िब ी और खरीद )

Example- UP to UP sale & purchase
INTERSTATE अंतररा ीय (िविभ रा ों म िब ी और खरीद)

Example- UP to Goa Sale & Purchase
GST म योग िकये जाने वाली श
GST GOODS & SERVICE TAX
IGST TAX Collected by the Central Government for inter-state sale & purchase
CGST TAX Collected by the Central Government on an intra-state sale & purchase
SGST TAX Collected by the State Government on an intra-state sale & purchase
ITC Input Tax Credit (The tax charged on your purchases of goods or services)
Tax payable The GST payable by a regular dealer is the difference between the outward
tax liability (Sale) and the ITC (purchase).
Type of Dealer In GST
Regular Composition
Dealer Dealer
काम की बात
REGULAR DEALER :- िजस ापारी का ापार B2B
(Business to Business) एवं B2C (Business to Consumer) दोनों
कार के Customer से होता है |
COMPOSITION DEALER: िजस ापारी का ापार

अिधकाशंत B2C (Business to Consumer) वाले Customer से
होता है |
DIFFERENCE BETWEEN REGULAR & COMPOSITION DEALER

GST (INDIRECT TAX)- ONE NATION ONE TAX
TAX UNDER GST IF RATE IS @18%

TAXABLE VALUE = 100
GST @18% = 18
Total Invoice value = 118
INTRA STATE MOVEMENT INTERSTATE MOVEMENT

(SALE & PURCHASE IN SAME STATE) (SALE &PURCHASE OUT OF THE STATE)
CGST SGST IGST

@9% = 9 @9%= 9 @18%= 18
Example
Taxable Value= Invoice Value x 100
---------------------------
100+ GST Rate
GST
Ram Purchased Goods For Rs. 5600 with inclusive of GST @12%.
INTRASTATE INTERSTATE
Taxable Value – 5000
GST @12% - 600 (Input GST or ITC)
Total Invoice Value- 5600 CGST@6% SGST@6% IGST@12%
300 300 600
Ram Sold the goods For Rs. 11200 with Inclusive of GST @12%
GST
Taxable Value – 10000
GST @12% - 1200 (Output GST)
Total Invoice Value- 11200 INTRASTATE INTERSTATE
GST PAYABLE
OUTPUT GST – INPUT GST
IGST@12%
Rs. 600 = 1200- 600 CGST@6% SGST@6%
To be paid to GST department 600 600 1200
 End User (उपभोगता) के िलए GST TAX , COSTING होता है |
 ापारी के िलए PURCHASE पर िदया गया GST TAX उसके िलए (CURRENT ASSETS)
होता है |
 ापारी ारा SALE पर िलया गया GST TAX उसके िलए LIABILITIES होता है |
 सामा ता: यदी ापारी के SALE उसकी PURCHASE से ादा हो, तो SALE पर COLLECT
िकया गया TAX और PURCHASE पर िदया गया TAX के अं तर् को GOVERNEMENT को जमा
कराना होता है |
 सामा ता: यदी ापारी की PURCHASE उसकी SALE से ादा हो तो PURCHASE पर
िदया गया TAX और SALE पर COLLECT िकया गया TAX के अं तर् को ITC (INPUT TAX
CREDIT) के प म CARRY FORWARD िकया जाता है

IMPORTANT GST RETURN TYPE & DUE DATE OF FILING
Return Particulars Freque Due Date
Form ncy
GSTR- Simple Return in which Monthl 20th of the next
3B summary of outward y month
supplies along with Input Tax
Credit is declared and
payment of tax is affected by
taxpayer
GSTR-1 Details of outward supplies Monthl 11th* of the next
of taxable goods and/or y month with effect
services affected from October
2018
*Previously, the
due date was
10
th0
All about
Income Tax &
VIDEO NO.-7 Balance Sheet
Finalization
 WHAT IS TAX & TYPE OF TAXES हमारी सभी VIDEOS के FREE PDF NOTES
ा करने के िलए, हम TELEGRAM APP
 TYPE OF PERSON UNDER INCOME TAX पर JOIN करे
APP DOWNLOAD कर और िफर
कर
 INCOME TAX SLABS SEARCH
@tallyhomeinstit
 HEADS OF INCOME UNDER INCOME TAX
 TRADING,PROFIT & LOSS ACCOUNT, BALANCE SHEET
 REAL LIFE YEAR END ENTRIES WITH TALLY ERP9
 POINT TO BE REMEMBER BEFORE FINALIZATION OF BALANCE
SHEET
ALL ABOUT INCOME TAX & BALANCE SHEET

FINALIZATION
VIDEO NO. 7 TALLY HOME & INSTITUTE SUBSCRIBE ON YOU TUBE &
TELEGRAM FOR VIDEOS
INTRODUCTION OF INCOME TAX
WHAT IS TAX ? WHY ARE TAXES LEVIED ?
Taxes are considered to be “ the cost of living in  This the basic source of revenue to the
the country”. government.
Taxes are levied by the governments to meet the  Revenue so raised is utilized for meeting
common welfare expenditure of the society. the expenses of government like defence,
There are two types of taxes – 1. Direct tax 2. provision of education, healthcare, road,
Indirect tax dams etc.
DIRECT TAXES
 If taxes is levied directly on the income or
TYPE OF TAXES
wealth of a person, then, it’s a direct tax.
 The burden of direct tax can’t be shifted.
Example- income tax DIRECT INDIRECT
TAX TAX
INDIRECT TAXES
TAX ON
 In the case of indirect tax , the person paying INCOME UNDISCLOS GOODS &
CUSTO
the tax passes on the incidence to another M
TAX ED SERVICE DUTY
FOREIGN
person INCOME TAX (GST)
 If tax is levied on the price of a goods or
services, then, it’s a indirect tax. Example- GST,
Custom Duty
TYPE OF PERSON UNDER INCOME TAX
TYPE OF PERSON SLAB RATE
Individual/ HUF AS per slab rate mentioned in next slide
Firm/LLP 30%
Local Authority 30%
Company (Domestic 25% if the turnover is smaller then 400 Cr.

Company 30% in other Case
NOTE
1. An additional 4% Health & education cess will be applicable on the tax amount.
2. Applicability of Surcharge also apply on very high income. (Example -for individual income is grater then
50 lakhs)
Income tax slabs for all individuals below 60 years for FY 2019-20 (AY 2020-21)
Tax Rate for Individual & HUF

Income Tax Slab
Below the Age Of 60 Years
Up to ₹2,50,000* Nil
5% of total income exceeding
₹2,50,001 to ₹5,00,000
₹2,50,000
₹12,500 + 20% of total income

₹5,00,001 to ₹10,00,000
exceeding ₹5,00,000
₹1,12,500 + 30% of total income

Above ₹10,00,000
exceeding ₹10,00,000
Note:- Benefit for senior citizen (60 yr to 80 yr) & very senior citizen (80 yr & above) is also available.
हमारी सभी VIDEOS के FREE PDF
NOTES ा करने के िलए, हम Computation of total tax
TELEGRAM APP पर JOIN करे
SEARCH कर
@tallyhomeinstit Determine the residential status
Classify income under

Five heads
Income from Profit & Gains from Capital Income From

Salaries House Property Business & Profession Gains other sources
Compute Gross Total Income
Less- Deduction From Gross

Total income
Total Income
Trading Account
The account which is prepared to determine the gross profit
or gross loss of a business concern for a given accounting
period.
Profit & Loss Account

The account which is prepared to determine the net profit
or net loss of the business for a given accounting period.
Balance Sheet
A balance sheet is prepared to show the financial position of
a business concern, balance sheet shows the various types
of assets & liabilities.
PROVISONS FOR EXPENSES PAYABLE
1. Pass the entry for provision of salary for the m/o march-20 Rs. 15500.
2. Pass the entry for the provision of bonus for the f.y. 2019-20 Rs. 15500
PROVISON FOR INCOME RECEIVABLE

1. Interest on fixed deposit to be received for the F.Y. 2019-20 Rs. 10000
2. Rent to be received for the m/o march-20 Rs. 10000.
OTHER YEAR END ADJUSTMENT ENTRIES

1. Depreciation will be charged on assets @10% for the year ended 31-03-2020
2. Interest on capital will be charged @12% for the year ended 31-03-2020
3. Income tax will be charged on profit @30.9% (Income tax @30%+ 2% education cess + 1%
SHEC)
4. Kindly adjust the amount of advance tax income tax amount.
5. Pass the entry for provision of income tax for the f.y .2019-20
6. Transferred the amount of profit into partner’s capital account
IMPORTANT POINTS WHICH SHOULD BE REMEMBER AT THE TIME OF BALANCE SHEET
FINALIZATION
1. Tally Opening Balance With Last Year Balance Sheet.
2. Reconcile Sale + Purchase With GST Returns (GSTR3B, GSTR2A,GSTR1)
3. G.P. & N.P. Rate Comparison With Last Year` .
4. All Heads In Previous Year P&L, Trading Balance Sheet Should Be In Current Year Balance Sheet
And Comparison of Amount To Be Done.
5. Confirmation of Sundry creditors & Debtors

हमारी सभी VIDEOS के FREE PDF NOTES
6. Confirmation of Unsecured Loans & Secured Loans ा करने के िलए, हम TELEGRAM APP
पर JOIN करे
7. Check Cash For Negative Balance.
SEARCH कर
8. Reconcile All Bank Accounts @tallyhomeinstit
9. No Entry On National Holiday.
10. Make sure that all the document (purchase bill, sales bill, voucher, challan etc.) are duly
signed
VIDEO NO.-8 HOW TO BECOME A COMPLETE
EXPERT LEVEL
TALLY DATA
 DATA कहाँ SAVE होता है ? MANAGEMENT
 DATA का BACK UP कैसे िलया जाता है ?
 DATA को RESTORE कैसे िकया जाता है ?
 DATA को PENDRIVE म कैसे चलाया जाता है ?
 WINDOW CORRUPT होने पर DATA को कैसे बचाया जा
सकता है
TALLY DATA कहाँ SAVE होता है ? हमारी सभी VIDEOS के FREE PDF
NOTES ा करने के िलए, हम
DATA का BACK UP कैसे िलया जाता है ? TELEGRAM APP पर JOIN करे
कर
DATA को RESTORE कैसे िकया जाता है ? SEARCH
@tallyhomeinstit
TALLY DATA PATH को CHANGE कैसे िकया जाता है ?
EXPORT FILE की LOCATION कैसे SET की जाती है
TALLY म एक साथ PENDRIVE वाली COMPANY और SYSTEM वाली COMPANY को

कैसे चलाएँ ?
WINDOW CORRUPT होने पर DATA को कैसे बचाया जा सकता है
TALLY DATA को RESTORE कर िबना कैसे चलाएं
EXPERT LEVEL DATA MANAGEMENT IN TALLY ERP9

VIDEO NO.-9
 LIVE DEMO OF ONLINE PAYMENT

(GST,ADVANCE TAX ETC.)
 USEFUL WEBSITE FOR
ACCOUNTING JOB
10 VERY USEFUL WEBSITE IN ACCOUNTING JOB
www. gst.gov.in हमारी सभी VIDEOS के FREE PDF NOTES ा
www. ewaybill.nic.in APP DOWNLOAD कर और िफर SEARCH कर
www.tin-nsdl.com @tallyhomeinstit
www.incometaxindia.gov.in
www.incometaxindiaefilling.gov.in
www.cbic.gov.in
www.dgft.gov.in
www.mca.gov.in
www.unifiedportal-emp.epfindia.gov.in/epfo/
www.esic.in
VIDEO NO.-10
(TALLY + GST + INCOME TAX)
 ACCOUNTANT बनने के फायदे और नुकसान

 PART TIME VS FULL TIME ACCOUNTING JOB
 MY ADVICE FOR BECOMING AN EXPERT ACCOUNTANT
ADVANTAGE OF ACCOUNTING CARRER
1. SECURE JOB OR JOB STABILITY - नौकरी कही ं नही ं जाएगी ये बात प ी है
2. FAVORABLE EARNING OR GOOD SALARY – Rs. 15000/pm – Rs. 50000 /pm
3. LOW JOB PRESSURE - MARKETING की JOB नही ं करता ँ
4. ACCOUNTING & ACCOUNTANT IS BACK BONE OF BUSINESS - ापार

की रीढ़ की ह ी
5. HIGHLY REPUTED JOB – BOSS के साथ उठना बैठना है
6. JOB CUM BUSINESS - BUSINESS ार से बनता है
7. LOTS OF EARNING OPPORTUNITY – PART TIME + FULL TIME

DISADVANTAGE OF ACCOUNTING CARRER
1. HIGH MONETRY RISK - ापार म सभी िव ीय गितिविध के िलए िज े दार कौन - ACCOUNTANT भाईसहाब
2. 8-10 SITTING HOURS JOB OR BUSY SEASON - रात को घर सोने जायो बस
3. THE EDUCATION IS ONGOING – िज़ गी भर पड़ते रहो बस
4. ONE MAN SHOW - सब इसी की आके बजाते है

COMPUTER OPERATOR+ACCOUNTING+TAX+BANK+OWNER COORDINATION+CA
COORDINATION
5. TEAM COORDINATION IS MUST - ची ंटी नाक म घुस जाये तो हाथी भी DANCE करता है
6. LACK OF CREATIVITY - बस एक ही काम ACCOUNTS मैच कर रहे है ा?

BASIS FULL TIME ACCOUNTANT PART TIME ACCOUNTANT
ये ा होता है ? इसका एक ही EMPLOYER होता है इसके ब त सारे EMPLOYER होते है
िकसको कौन नौकरी SMALL SIZE + MEDIUM SIZE + BIG ONLY SMALL & IN SOME CASE
पर रखता है ? SIZE COMPANY OR FIRM MEDIUM SIZE FIRM
कौन सी जॉब कब BOTH FRESHER OR EXPERIENCED ONLY FOR EXPERIENCED

िमलती है ? CANDIDATE CANDIDATE
Rs. 15000/PM – Rs. 50000/PM Rs. 3000-5000/Hour x 8-9 Hours

SALARY ा है = Rs. 24000- Rs. 40000 /PM
(8 HOURS)
WORK PRESSURE Average or Normal Rs. Average or High
JOB SECURITY हमारा तो एक ही सहारा है भाई अपने पास काम की कोई कमी नहीं
है
कौन सी JOB ादा
अ ी है ? ये अपने कारणों से अ ी है ये अपने कारणों से अ ी है
MY OPINION FOR BECOMING AN EXPERT IN
ACCOUNTING
1. एक अ े ACCOUNTANT के पास ईमानदारी का गुण होना अिनवाय है |
2. COMPLETE ACCOUNTANT बनो, केवल TALLY ERP 9 चलाना न सीखे
KINDLY WATCH COMPLETE PLAYLIST FOR BETTER UNDERSTANDING
3. िकसी भी TRANSACTION को RECORD करने से पहले , NATURE OF TRANSACTION को समझो, िफर RECORD
करो, कभी गलती होगी ही नहीं
KINDLY WATCH VIDEO NUMBER 2 FOR BETTER UNDERSTANDING
4. एक SENIOR या अ ा ACCOUNTANT वो ही है , जो कम से कम इन तीनो (TRADING, MANUFACTURING &

SERVICE SECTOR) की ACCOUNTING का ान रखता हो
KINDLY WATCH VIDEO NUMBER 3,4,5 FOR MORE CLARIFICATION
5. िकसी भी PARTY का LEDGER CREATE करने से पहले उसका GSTIN WEBSITE पर जाकर ज र VERIFY कर
और दे ख की वह MONTHLY या QUARTERLY RETURN FILE करने वाला है और उसका RETURN FILE STATUS
ा है ?
KINDLY WATCH VIDEO NO. 6 FOR BETTER UNDERSTANDING
MY OPINION FOR BECOMING AN EXPERT IN
ACCOUNTING
6. GST म ITC CLAIM करने से पहले दे खे की मे रे पास VALID INVOICE है या नही ं साथ म ये भी CHECK कर की
INVOICE PROPERLY STAMPED & SIGNED है , िफर GSTR2A को RECONCILE कर
KINDLY WATCH VIDEO NO. 6 FOR BETTER UNDERSTADNING
7. BALANCE SHEET को FINALIZE करते समय िपछली BALANCE SHEET को ज र पढ़े . और CLOSING एवं
OPENING BALANCES को अ े से CHECK कर।
KINDLY WATCH VIDEO NO. 7 FOR BETTER UNDERSTADNDING
8. आपके ारा की गयी मेहनत ख़राब न हो जाये इसिलए TALLY DATA को MANAGE करना ज र सीखे।
KINDLY WATCH VIDEO NO. 8 FOR BETTER UNDERSTANDING.
9. एक अ े अकाउं टट को TAXES (GST,INCOME TAX, ADVANCE TAX, TDS. CUSTOM ETC.) के

PAYMENT, NET BANKING की अ ी जानकारी होनी चािहए और िकस DEPARTEMENT की कौन सी
WEBSITE है ये भी अ े से पता होना चािहए|
10. GST एवं INCOME TAX स ं िधत UPDATION को हमे शा लेते रहे |
OUR UPCOMING & RUNNING COURSES ON YOU TUBE.
WHATSAPP GROUP FOR MY

SUBSCRIBER
1. A SINGLE VIDEO FOR BECOMING A COMPLETE ACCOUNTANT.
2. NEW SERIES- 10 KA DAM (MAXIMUM VIDEO LENGTH ONLY 10 MINTUES) ON TALLY

IMPORTANT & SHORTCUT TRICKS
3. TOPICS WILL BE SELECTED BY POLLING SYSTEM ON TELEGRAM CHANNEL.
4. FREE INCOME TAX COURSE- LIVE DEMO OF INCOME TAX RETURN
5. FREE TDS COURSE – LIVE DEMO OF TDS RETURN
6. HOW TO FILE EPF/ESIC RETURN- LIVE DEMO OF EPF/ESIC RETURN
7. FREE GST COURSE- LIVE DEMO GST RETURNS

हमारी सभी VIDEOS के FREE PDF NOTES ा
@tallyhomeinstit
THANK YOU ALL FOR

WATCHING THIS VIDEO

Tally Erp9 Accountant: Complete

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COMPLETE ACCOUNTING

ALL ABOUT JOURNAL ENTRY ,

ALL ABOUT GST

हमारी सभी VIDEOS के FREE PDF NOTES ा

O से HERO बनाने वाला Accounting COURSE

ALL ABOUT JOURNAL ENTRY, LEDGER, TRIAL BALANCE &

What Need Of Accounting ?

Bank बक GST गु ड्स एवं सिवस Debit धनी

Purchase खरीदना Bills Receivables ा याँ Goods सामान

Profit (Gross/Net) सकल/शु लाभ Transaction लेन - दे न Issue िनकालना

Loss हािन Rebate & discount छूट Receive ा करना

Expenses खच Freight & cartage भाड़ा/चुं गी For के िलये

Profit & Balance

 01-04-18 Capital Introduced by businessmen in Cash Rs. 100000.

 06-04-18 Furniture Purchased in Cash of Rs. 5000. @tallyhomeinstit

ASSETS 3. Rs. 5000 Advance Salary paid in cash to Mr. Veeru.

LIABILITIES INCOME और LIABILITIES का

A journal is record of financial transaction in

Date Particulars L.F. Debit Credit

TALLY HOME & INSTITUTE

Liabilities (Capital) Increased (CREDIT) Assets (Cash) Increased Debited

Date Particulars L.F. Debit Credit

01-04-18 Cash A/c Dr - 100000

To Ramesh’capital a/c 100000

(Being Capital introduced by Ramesh in cash Rs.

TALLY HOME & INSTITUTE

Expense (Purchase) Debit

Date Particulars L.F. Debit Credit

02-04-18 Purchase A/c Dr - 50000

To Abc A/c 50000

(Being Goods Purchased from Abc Rs

TALLY HOME & INSTITUTE

Income (Sale) Credit Assets (Debtors) increase Debit

Date Particulars L.F. Debit Credit

03-04-18 XYZ A/c Dr - 80000

To Sale A/c 80000

(Being Goods Sold to XYZ of Rs. 80000 )

TALLY HOME & INSTITUTE

Assets (Furniture) increase- Debit Asset ( Cash) Decrease- Credit

Date Particulars L.F. Debit Credit

06-04-18 Furniture A/c Dr - 5000

To Cash A/c 5000

(Being Furniture Purchased in cash Rs. 5000 )

TALLY HOME & INSTITUTE

Cash Increased Debited Debtors Decreased Credited

04-04-18 Cash A/c Dr - 40000

To XYZ A/c 40000

(Being Cash Received from Xyz Rs. 40000 )

TALLY HOME & INSTITUTE

Assets (cash) Decrease - CREDIT Assets (Bank) Increase DEBIT

Date Particulars L.F Debit Credi

(Being Cash Deposited In bank Rs.

Expense - Debit Assets (Cash) Decrease - Credit

Date Particulars L.F Debit Credi

(Being Salary Paid by Cash Rs. 5000

Asset (Cash) Decreased –Credit

Expense (Commission) Liabilities (Ram) increase Credit

Date Particulars L.F. Debit Credit

To Ram A/c 200

08-04-18 Ram A/c Dr - 200

To Cash A/c 200

TALLY HOME & INSTITUTE