Dnyanjyot Accountancy class

Dnyanjyot Computers
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Chapter no.1 Important Word’s

1. Business : ावसाक
2. Capital : भां डवल
3. Shares : भागभां डवल
4. Partners : भागीदार
5. Assets : सं प ी
6. Liabilities : दे णी / दे यता
7. Debtors : ऋनको
8. Creditors : धनको
9. Loan : कज
10. Cash balance : रोखर म
11. Bank Balance : खा ा वरील िश क
12. Transaction : वहार
13. Cash Transaction : रोखीचा वहार
14. Credit Transaction : उधारीचा वहार
15. Fixed Assets : थर मालम ा
16. Current Assets : चालू मालम ा
17. Tangible Assets : मालम ा
18. Intangible Asset : अ मालम ा
19. Reserve For Doubtful Debts (R.D.D): संशयीत येणे
20. Salary : पगार
21. Wages : मजू री
22. Carriage : माल वाहतू क खच
23. Carriage Outwards : प ा माल वाहतू क खच
24. Carriage Inwards : क ा माल वाहतू क खच
25. Advertisement Expenses : जाहीरात खच
26. Rent : भाडे
27. Expenses : खच
28. (O/S) Outstanding Expenses : खच दे णे बाकी
29. Prepaid Expenses : जा िदलेला खच
30. Outstanding Income : उ ये णे बाकी
31. Perceived Income : जा घे तले उ
32. Loss : तोटा
33. Profit : नफा
34. Commission : दलाली
35. Interest : ाज
36. Discount : सुट
37. Discount Received : िमळालेली सु ट
38. Discount Allowed : िदलेली सुट
39. Direct Expenses : खच
40. Direct Income : उ
41. Indirect income : अ उ
42. Indirect Expenses : अ खच
43. Bills Payable : िबलाची र म दे णे बाकी
44. Bills Receivable : िबलाची र म येणे बाकी
45. Purchases : खरे दी
46. Purchases Return : खरे दी केलेला माल परत करणे
47. Sales : िव ी
48. Sales Return : िव ी केले ला माल परत ये णे
49. Drawings : उचल
50. Insolvent : िदवाळखोर
51. (G.S.T) Goods and Services Taxes : व ु व से वा कर
52. Debit : नावे
53. Credit : जमा
54. Dividend : लाभां श
55. Debenture’s : कजरोखे
56. Investment : गुं वणू क
57. Balance sheet : ताळे बंद प क
58. Profit and loss : नफा तोटा प क
59. Trading A/c : ापारी खाते
60. Trial balance : ते रीज प क

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Chapter no. 2: - Definitions

1. Capital: - All the cash , goods and assets invested into the business by the owner is
called as capital

भांडवल: - वसाया ा मालकाने ावसायाम े गु तवले ली र म िकंवा सं प ीस

भाडवल असे णतात.

Capital is a liability for the business.

2.
3. Debtors: - A person has as to paid form the business for getting goods and services
on credit.

दे णेकरी: - णजे असा ी की जो आप ा ावसाया ा व ु िकंवा से वे ा मोबद ात काही

तरी दे णे लागतो.

4. Creditors: - A person who has to receive form the business for getting goods and
services on credit.

धनको: -धनको णजे असा ी जो आप ा ावसा ाव ु िकंवा से वे ा मोबद ात कही तरी घे णे

लागतो.

5. Discount: - Discount means allowance given by the seller to the buyer

सु ट: - णजे अशी सुट की िव े ा कडु न खरे दीदाराला िदली जाते.

“There are types of Discounts”

A] Discount Received: - It is income for the business

एख ा व ु ा खरे दीवर िमळणारी सुट हा आप ा ावसायासाठी फायदा असतो

Ex. Purchased goods of Rs 5000 at 10% Discount

B] Discount allowed: - It is expenses for the business.

एखा ा व ु ा िव ीवर जर सुट िदलीतर Discount आप ा ावसायाचा खच असतो.

Ex. Sales goods of Rs 5000 at 10% Discount.

5. Goodwill: - Goodwill means reputations of business valued in turn of money

णजे अशी ती ा की जी पैशा ा पात मोजली जाते.

Dnyanjyot computers Tally prime

6. Assets: - Property of any kind owned by the businessman is called assets.

सं प ी : -अशी कोणती ही कारची सं प ी जी ावसाया ा मालकीची आहे .

7. Fixed Assets: - The assets which gives benefits to the business for long time these
assets are not used to sales is called fixed Assetss.

थरमालम ा: - थर मालम ा णजे अशी मालम ा जी ावसायाम े

जा ीजा कालावधीसाठी राहते.

8. Current Assets: - Assets which remain in business for only short time and can be
converted into cash easy.

चालु मालम ा: -चालु मालम ा णजे अशी मालम ा की जी ावसायाम े फार कमी कालावधीसाठी
ावसायात राहते आिण ां चे पांतर पैशाम े करता ये ते.

9. Labilities: - Total amount payable by the business to other is known as labilites.

दे णी : - दे यता णजे आप ा ावसायाने इतर ीला िकंवा सं थे ला जी र म दे णे असते . अशी

र म दे यता णून ओळखली जाते.

10. Expenses: - The expenses mean amount which paid for nay purchased item
Example: - commission, paid salary, interest paid.

खच : वसायाचे इतर अवा व खच.

11. Direct Expenses: - The expenses which are created for purchasing for manufacturing
of Goods is called as Direct expenses.

खच: - असे खच जे आप ा ावसायात तयार होणा या उ ादनावर पणे प रणाम करतो.

कारखा ातील सव कारचे खच हे खच णून ओळखले जातात.
Ex: - Wages, carriage inward.

12.Indirect Expenses: - The expenses which are “not” created for purchasing for
manufacturing of Goods is called as Direct expenses.

अ खच : - असा खच ाचा उ ा वरकस ा ही कारचा फरक पडत नाही ाखचाना

अ खच असे णतात.
Dnyanjyot computers Tally prime

13. Income: - All types of amounts received by the Business is called as income

उ : - ावसायाला िमळाले ली कोण ाही कारचे उ णजे उ होय.

14. Bad Debts: - The amount which is not receivable from the debtors is called as Bad
Debts.

बुडीतकज : - णजे अशी र म िकजी Debtors कडु न िमळत नाही िकंवा वसुल होत नाही. अशा
र मेस बु डीत र म असे णतात.

15. Investment: -Investment means the amount which is investment outside the
Business.

गु तंवणुक : - गु तंवणुक णजे अशी र म िकजी ावसाया ा मालकाकडून ावसाया ा बाहेर

गुं तवली जाते .

16. Journal Entry: - Journal entry means of Transaction in the Books of accounts.

Journal Entry : - णजे दररोज झाले ा दै नंिदन वहाराची नोंदी ठे वणे होय .

17. Ledger: - Ledger means a bound book in which all account is maintained.

Ledger : - णजे असे पु के िक ा म े सव accounts maintain .

18. Trail Balance: - Trail Balance is a statement showing the list of Debit and Credit
Balances of all ledger Accounts

Trail Balances : - णजे असे statement आहे ाम े Debit and Credit balances ची यादी असते.
Trial Balance हा वषा ा शे वटी तयार केला जातो.

19. Trading, Profit and loss Account: - Trading, Profit and loss A/c is prepared for
knowing business financial position and it total about net Profit or Loss in Account year.
Dnyanjyot computers Tally prime

Trading, Profit and loss Account णजे असे खाते िक जे ावसायाला नफा िकंवा तोटा झाला आहे
हे दशवते.

20. Balance Sheet: - A balance sheet is a statement of the financial position of a Business
on a particular year.

Balance Sheet णजे असे प क िक ा ारे ावसायाची आिथक थती समजते.

21. Depreciation: - Depreciation means redact an in value of Assets

Depreciation णजे सं प ीची िकंमत कमी / झीज होणे होय.

23. Goods: - माल णजे ापारात सतत व मु क न खरे दी-िव ी केली जाणारी व ु.

24. Cash Transactions: - जे ा पैसे दे ऊन िकंवा पै से घे ऊन माल िकंवा मालम ेचा वहार होतो ते ा
ास रोख वहार असे णतात.

25. Credit Transaction: - जे ा उधारीने माल व मालम ेचा वहार होतो. ते ा ा वहारला
उधारीचा वहार असे णतात.

26. Drawing: - Drawing means any money or goods withdrawn if the owner for his
personal use is called as Drawings.

उचल: - अशी व ु िकंवा र म जी ावसाया ा मालकाने ावसायातू न ता: ा वापरासाठी काढली

असेल िकंवा घे तली असेल ास उचल असे णतात.

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Chapter no 3. Meaning of Accounting

Account: - A record of debit and credit entries to cover transaction involving a particular item or
a particular person or concern.

Accounting: - Accounting is the process of systematically recording and managing financial

accounts.

ापारीतील दै नंदीन वहारांची नोंद एका िविश प दतीने िविश खा ात करणे णजे च Accounting होय.

Advantages of Accounting

Accounting ठे व ाचे पुढील फायदे :-

1. Accounting मुळे आप ाला ापारा ा एखा ा ठरािवक कालावधीत झाले ला नफा िकंवा तोटा समजतो.
2. ापाराची एकूण आिथक प र थती समजते, णजे च –
a. ापारात एकूण िकती मालम ा आहे.
b. आपला ापार इतरां ना िकती दे ण आहे , तसेच इतरांकडून िकती घे णे आहे .
c. ापारात िकती भां डवल आहे .
3. तसे च आप ा ापारातील न ाची िकंवा तो ाची कारणे दे खील Accounting ठे व ामुळे समजू
शकतात.

वरील फायदे ल ात घे ता Accounting हा ापाराचा आ ा आहे हे आपनास सहज ल ात ये ते.

Accounting कर ाचेदोण कारआहे त

ातील एक णजे Single entry system आिण दु सरी णजे Dubble entry system

1. Single Entry System यालामराठीतएकलनोदप दतीहोय.

2. Double Entry System यालामराठीत दीनोंदप दतहोय.

1. Single Entry Bookkeeping System: -

Single-entry bookkeeping, also known as, single-entry

accounting, is method of bookkeeping that relies on a One-sided accounting entry to maintain
financial information. The primary bookkeeping record in single-entry bookkeeping is the cash
book, which is similar to a checking account register except all entries are allocated among
several categories of income and expenses accounts. Separate account record are maintained for
petty cash, Accounts payable and receivable and other relevant transactions such as inventory.
2. Double Entry Bookkeeping System: -

Double-entry bookkeeping is a method of recording

transactions where for every business transaction, an entry is recorded in at least two account as
a debit or credit.

In a double entry system, the amount recorded as debits must be equal to the
amounts recorded as credits. A transaction in double entry bookkeeping always affects at least
two accounts always includes at least one debit and one credit, and always has total debits and
total credits that are equal.

Accounting करत असतां ना तीची एक िविश प त असते हे आपण आधी बघीतले आहे . या प तीलाच Double
Entry System असे णतात.

ेक वसायीक वहाराचे वसायावर उलट-सुलट असे दोन परीणाम होत असतात.

Goods purchased for cash : या वहारात माल आप ाकडे ये त आहे. पण ाच वे ळी काही र म

आप ाकडून जात आहे .

े क ACCOUNTS ा दोन बाजु असतात डा ा बाजु ला DEBIT SIDE असे णतात तर उज ा बाजुला CREDIT
SIDE असे णतात.

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Chapter no 4 Golden rules of Account

Types of Account

Personal Account Impersonal Account

Real A/c Nominal A/c

1. personal Account: - “Debit the receiver

Credit the Giver”

घे णा याला Debit

दे णा याला Credit

Examples of personal Account

Ramesh A/c, Ganesh A/c, Ali A/c, etc.

2. Real A/c: - Debit what comes in

Credit what goes out

आल िक Debit

गेल िक Credit

Example for Real A/c: -Furniture a/c, land a/c, building a/c, etc.

3. Nominal a/c: - Debit all expenses or losses

Credit all income gain and Profit

खचला तो ाला Debit

उ ाला आिण न ाला Credit

Example for Nominal a/c: - Wages a/c, salary a/c, carriage a/c, etc.

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Format for Journal Entry

Date Particular L.F Dr Amt Cr Amt

Transactions for practices

Problem no 1.
1. Received cash of Rs 1,00,000 form Mr. Ram.
2. Purchased goods of Rs 5,000 by cash.
3. Sold goods of Rs 500 to Rakesh.
4. Purchased furniture of Rs 10,000 by cash.
5. Paid commission to garad of Rs 15,000.
6. Interest received from bank of Rs 500.
7. Rent paid of Rs 1,500.
8. Interest paid of Rs 1,400.
9. Purchased building of Rs 14,000.
10. Sold goods of Rs 150.

Problem no 2.
1. Cash received from Mr. Rohit of Rs 1,50,000
2. Purchased car of Rs 1.25.000.
3. Received commission of Rs 15,000.
4. Paid salary of Rs 1,500.
5. Sold car of Rs 1.26,000.
6. Cash deposited into bank of Maharashtra of Rs 1,00,000.
7. Received interest of Rs 150.
8. Rent paid of Rs 1,580 and commission of Rs 140.
9. Purchased stock of Rs 15,000 by cheque.
10. Rs 100 bank charges charged by bank
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Problem no 3.

1. Ramakant Started Business with cash of Rs 85,000; Building of Rs 1,00,000; Machinery of

Rs 50,000; Stock of Rs 45,000; Land Rs 4,50,000.
2. Purchased Goods of Rs 45,000 from Rushikesh.
3. Purchased Goods of Rs 30,000 form Aman by Cash.
4. Cash paid of Rs 25,000 to Rushikesh.
5. Sold Goods of Rs 45,500 to Kartik on Credit.
6. Cash paid to Rushikesh.
7. Commission received of Rs 35,300 from Rohini.
8. Rent paid to Rupesh of Rs 8,000.
9. Interest received of Rs 4,500.
10. Cash paid to Rupesh of Rs 3,000.
Dnyanjyot computers Tally prime

Chapter no 5 Introduction of Tally

Meaning of Tally

T - Total T - Transactions
A - Accounting A - Allowed
L - Leading L - Liner
L - List L - Line
Y - Year Y - Yard

E - Enterprises E - Enterprises
R - Resource R - Resource
P - Planning P - Planning

9 - ( 4.5 ; 5.4 ; 6.3 ; 7.2 ; 8.1 ; 0.9 )

Tally: -
Tally is an accounting package & there are Dr and Cr sides are same

टॅ लीहे accounting चेपॅकेजआहे याचे Dr आणी Cr बाजूसमानअसतात.

Tally चाइतीहास : -

िहएकब रा ीयकंपनीआहे Tally solution pra.Ltd ाचीि दवा Power of

simplicity.

कार खाजगी

सं थापक ीशामसुंदरगोएकां

मु ाल बगळोर, भारत.

Tally जरआपनपहावयासगेलोतरएककंपनीनेबनवलेलेसॉ वेयरआहे.

जे माहीतीतं ानसेवाया े ातकामकरते.
याकंपनीचे आ शीलागोएकां आणी ाव थापकीयसंचालकभरतगोएकां याकंपनीनेअनेकउ ादकाढलीआहेत.

1 Tally ERP 9

2 Tally Developer 9

3 shopper 9

4 Tally Server 9

Etc.
 Dnyanjyot computers Tally prime

Following are the keys of tally erp9 as well as Tally Prime

Tally erp9 Tally Prime

Select company :- F1 Select company :- Alt + F3

Shut company :- Alt+F1 Shut company :- Ctrl + F3

Current Date :- F2 Current Date :- F2

Current Period :- Alt+F2 Current Period :- Alt+F2

Create Company :- Alt+F3 Create Company :- Alt + K

Contra :- F4 Contra :- F4

Payment :- F5 Payment :- F5

Receipts :- F6 Receipts :- F6

Journal :- F7 Journal :- F7

Sales :- F8 Sales :- F8

Credit note :- Alt F8 Credit note :- Alt F6

Purchases :- F9 Purchases :- F9

Debit note :- Alt F9 Debit note :- Alt F5

Dnyanjyot computers Tally prime

Chapter no: - 6Functions Keys

Functions keys for tally erp 9

F1Select company

जर एकाच वेळी अने क कंप ा open असतील ातील एखादी कंपनी Select कर ासाठी F
1 key press करावी.

F1 Shut company: -

ओपन असले ा कंप ापैकी एखादी कंपनी बंद कर ासाठी Alt+F1 ही key ेस करावी.

F2 Date: -

येथुन tally ची current Date बदलता येते.

F2 Period: - (Alt+F2)

येथुन टॅ ली मधील Current period बदलु शकतो .

F3 Company switch

जर एकाच वेळी अनेक कंप ा ओपन असतील तर हा पयाय Active होतो.

F3 Company Info (Alt+F3)

जे ा Alt+F3 ही key press केली जाते ते ा company info menu open होतो.
Dnyanjyot computers Tally prime

Chapter no
no: - 7 Ledger & group
Dnyanjyot computers Tally prime
Dnyanjyot computers Tally prime

Exercise

Qua. 1Define the under group

1) Furniture A/c 2) Building A/c 3) Ganesh Capital A/c

4) Bank of India A/c 5) Interest A/c 6) Commission Received A/c

7) Rent A/c 8) Coal Gas and water A/c 9) Light Bill A/c
10) Stock 11) Commission A/c 12) Interest Received A/c
13) Salary A/c 14) Wages A/c 15) Carriage A/c
16) Carriage inward 17) Carriage Outward 18) Travelling exp
19) Freight outward 20) Freight 21)Rent Received
22) Live stock 23) Bank of Maharashtra A/c 24) Drawings A/c

Que 2. Solve the following traction in Tally erp.9

1. Ramesh started business with cash ₹ 25,000; Machinery of ₹ 50,000; Furniture ₹ 58,000;
Building of ₹ 1,00,000 and Stock of ₹ 85,000
2. Electricity bill paid of ₹ 52,000
3. Commission received of ₹ 45,000
4. Cash received of ₹ 8,500 from Ganesh
5. Sold goods of ₹ 9,500
6. Purchased new furniture of ₹ 85,000
7. Sold goods of ₹ 65,000 to Ritesh on Cridet.
8. Purchased new Machinery of ₹ 75,000 from Ramakant.
9. Cash paid to Mr. Ramakant of ₹ 60,000
10. Goods purchased of ₹ 5,000

Answer Key
All the Ledgers and Under Group

Ledgers Under Group

Ramesh capital a/c Capital a/c
Machinery a/c Fixed assets
Furniture Fixed assets
Building Fixed assets
Stock Stock in hand
Electricity bill Indirect expenses
Commission received Indirect incomes
Ganesh a/c Sundry debtors
Sales Sales
Purchases a/c Purchases
Ritesh a/c Sundry debtors
Ramakant Sundry creditor
Dnyanjyot computers Tally prime

Chapter no: - 8 Voucher Keys

F4 Contra

हा कार Cash आणी bank चे वहार करताना िसले करावा उदा. बाँ केत कॉश भरणे,
बँकेतुन कॉश काढणे व एका आकाऊ मधून दु स या आकाऊ म े ह ां तर करणे . पण बँकेतून
कज घेतले असे त तर हा कार िसले क नये.

F5 Payment

रोखचे वहारां ची नोंद या कारात होतो.

F6 Receipts

जे ा ापारात रोखी ा िकंवा चेक ा पात पैसे येतात ते ा, तेस वहार हे या कारात येतात.

F7 Journal

जे ावहार रोखीने नसतील िकंवा वरील पैकी कोण ा ही कारत बासत नसतील ते ा हा कार
िनवडावा

उदा. उधारी वरील खरे दी िकंवा िव ी बँके ा कजावर ाज दे णे िकंवा इतर अकाऊटं िनयमीत करायचे
असतील.

F8 Sales

जे ा माल उधारीवर िवकला जातो ते ा हा कार िनवडावा.

F9 Purchases

सवमालखरे दीचे वहारहे या कारातयेतात.

Alt+F8 Credit Note

जे ा आपण िवकलेला माल आप ाकडे परत येतो ते ा मालासोबत ामालाब लचा

सवतपशील आसले ली एक नोट येतो. यालाच आपण Credit Note असे णतो. या कारात िवकलेला
माल परत ये ा ा सव नोंदी येतात.

उदा. Goods return by sagar Taders of Rs 25000

 Note: - Credit note / Debit notes Active कर ासाठी Voucher entry ा न व न F11
िक ेसकरावी नं तर user Debit/Credit Notes समोर yes टाईप करावे. तसेच Reverse Journal
and Memo हे Active कर ासाठी use Rev Journal & optional voucher समोर yes ावे शेवट
Ctrl+A press क नsave करावे.

Alt+F9 Debit Note: -

जे ा आपण खरे दी केलेला माल परत पाठवतो, ते ा ा माला ा सव तपशील असले ली एक

नोट पाठवतो यालाच Dr Note खरे दी केलेला परत पाठव ाचे सव वहार या कारात येतात.

उदा. Goods return to Sumit Traders of Rs 3000.

Setting Keys
F 11 Accounting Feature
Dnyanjyot computers Tally prime

Chapter No. 8 Inventory

Inventory is related to the stock. Inventory settings helps us to manage the stock
quantity in the business. By setting up inventory we can track input and out put of our
Stock easy and more efficiently.

Inventory हे Stock शीसंबंधीतआहे . Inventory

चीसिटं गआप ालामाला ानगां चीअचुकमािहतीदे ते.
हीसेिटं गचालुके ानेआपणआप ा ावसायातीलमालाचीआवकआणीजावकयावरीलदे खरे खसहजपणे
क शकतो.

Setting of Inventory

Tally Erp9 Tally Prime

Press F11
Press F11
Inventory Feature
Inventory Feature
Integrate Account and Inventory
Integrate Account and Inventory make sure to option is “Yes”
make sure to option is “Yes”

We have to Create Stock Group, Stock Item and Unit of Measure

1] Stock Group: -
Stock Groups in Inventory are similar to Groups in Accounting Masters. They
are helpful in the classification of Stock Items. You can group Stock Items under different
Stock Groups to reflect their classification based on some common features such as brand
name, product type, quality, and so on. Grouping enables you to locate Stock Items easily
and report their details in statements.

इ टरीमधील ॉक ुप हे अकाउं िटं ग मा समधील ु सारखेच असतात. ॉक

आयटम ा वग करणात ते उपयु आहे त. ँडचे नाव, उ ादन कार, गुणव ा आिण यासार ा
काही सामा वैिश ां वर आधा रत ां चे वग करण ितिबंिबत कर ासाठी तु ी वेगवेग ा ॉक
ु अंतगत ॉक आयटमचे गट क शकता. ुिपंगमुळे तु ाला ॉक आयट सहज शोधता
येतात आिण ां चे तपशील े टमटम े कळवता ये तात.
Dnyanjyot computers Tally prime

2] Stock Item: -
Stock items are the Primery inventory entity, like Ledgers. Usually it means Item or
Product, Which can be buying, selling or issue for production purpose. Each item is
required to be accounted for, and receipt or issue needs to be created. In fact you will
create a stock ledger account for each item and Tally calls this account “Stock Item”

ॉक आयटम ही लेजर सारखी ाइमरी इ टरी सं था आहे . सामा तः याचा अथ व ू िकंवा

उ ादन, जे उ ादना ा उ े शाने खरे दी, िव ी िकंवा जारी केले जाऊ शकते . े क आयटमचा

िहशोब करणे आव क आहे आिण पावती िकंवा जारी करणे आव क आहे . खरं तर तु ी ेक
आयटमसाठी ॉक लेजर खाते तयार कराल आिण टॅ ली या खा ाला " ॉक आयटम" णते.

3] Stock Units: -
You can measure the Stock Item by units, like money is measured in Currency. For
example, Liters, Meters, Kilograms, Pieces, Box, Dozen, etc. Units can be classified under
the following types

तु ी ॉक आयटमचे मोजमाप युिनट् स ारे क शकता, जसे की चलनाम े पै से मोजले

जातात. उदाहरणाथ, िलटर, मीटर, िकलो ॅम, तु कडे , बॉ , डझन, इ. यु िनट् सचे खालील कारां नुसार
वग करण केले जाऊ शकते .

1 Single Units: -
When only one Units is used for receipt and issue of stock items.

जे ा ॉक आयटमची पावती कर ासाठी फ एक युिनट वापरले जाते.

2. Compound Units: -
When two different types of Units can be used for receipt and issue
of the stock item is called compound unit.
जे ा ॉक आयटमची पावतीकर ासाठी दोन िभ कारची यु िनट् स वापरली जाऊ शकतात ते ा

ाला कंपाऊंड युिनट णतात.

For Example.
Dozen 12 Pcs
Box 30 Pcs.
Dnyanjyot computers Tally prime

Stock Group Stock Item Units of Measures

Cloths Shirts Pics
Cloths T-Shirts Pics
Cloths Pants Pics
Cloths Jaen’s Pants Pics
Cloths Trousers Pics

Problem No. 1
Solve the following transaction in tally By above Table of Stock Group, Stock item, and
units.
1. Purchased 120 Pics Shirts From Ramesh Traders for Rs 150 each.
2. Purchased 140 T-Shirts form M/s Tushar Traders for Rs 300 each.
3. 50 Jean’s Pants Purchased for Rs 350 each.
4. Sold 2 Pics of Shirt for Rs 170 each.
5. Sold 3 Pics T-Shirts to Mr. Tejas for Rs 350
6. Purchased 300 Trousers form M/s Tushar Trader for Rs 300 each
7. Sold 12 Pics T-Shirts to Kulkarni for Rs 350 each.
8. Purchased 250 Pics of Pants for Rs 350 each.
9. Sold 12 Pics of Shirts and 13 Pics Pants for Rs 400 and Rs 350 Each
respectively.
10. Sold 2 Pics Trouser for Rs350 each by Cash.
 Dnyanjyot computers Tally prime

Chapter No. 9 Purchase return and Sales returns

1] Purchase Return: -
A purchase return occurs is when the buyer of inventory, fixed
assets, or other items sends these goods back to the seller. Excessive purchase returns
can interfere with the profitability of a business, so they should be closely monitored.

2] Sales return: -
A sales return is when a customer or client sends a product back to the
seller. A customer may return an item for several reasons, including: Excess quantity: A
customer may have ordered more items than they need, or a company may have
accidentally sent additional products.

Setting for Debit note and Credit Note

Tally Erp9 Tally Prime

Press F11 Press F11

Inventory Features Inventory

Invoice Maintain inventory

Make sure that Debit notes and Credit note is set Make sure that Maintain inventory
“Yes” is set “Yes”
Dnyanjyot computers Tally prime

Chapter No. 10 Cost Center and Cost Categories

Cost Center: -

These departments come with cost to company but only indirectly

contribute to revenue generation. For example, a company's legal department,
accounting department, research and development, advertising, marketing, and customer
service will be considered as separate cost centres.

Cost Categories: -

Cost categories facilitate third-dimensional reporting of expenditure and

revenue. For example, region-wise or geography-wise, Grade-wise, Department-wise, cost
categories. You can use cost categories you can allocate, in parallel, a transaction to more
than one set of cost centres.

Settings

Tally Erp9
Tally Prime

Press F11
Press F11

Press F1
Accounting

Cost center management

Enable Cost center

Make sure that maintain cost center all

Make sure that Enable Cost center settings as set as “Yes”
set as “Yes”

Example for reference

Sr. No. Category Cost center Under

1 Branch Barshi Primary
2 Branch Vairag Primary
3 Department Sales Primary
4 Department Marketing Primary
5 Manager Rohini Primary
6 Manager Rahul Primary
Dnyanjyot computers Tally prime

Chapter No. Goods and Service Tax

Introduction
TYPES
CGST :- CENTRAL GOODS AND SERVICE TAX
SGST :- STATE GOODS AND SERVICE TAX
IGST :- INTEGRATED GOODS AND SERVICE TAX
UT GST :- UNION TERRITORY GOODS AND SERVICE TAX

TAX RATE STRUCTURE

Type Rate Goods and Services
Zero Rated 0% Essential items including food
Merit Rate 5% Commonly used items
Bulk of the goods and services. This includes fast-
Standard Rate 12% moving consumer goods.

Standard Rate 18% Luxury cars, tobacco, and aerated drinks

Demerit Rate 28% Luxury cars, tobacco, and aerated drinks

GST Rates – Highlights

 4 Rates for services at 5%, 12%, 18%, 28%, similar to tax slabs for
goods.
 Nearly 81 per cent of the items will fall under below 18% GST rate slabs
and only 19% of the goods will be taxed above 18 per cent.