DiSHA COMPUTER INSTITUTE

TALLY PRIME
2ND FLOOR FLAT NO106 WARIS HEIGHTS,ABOVE
49&99, OPP. ELORA PALACE , BALAJI NAGAR,
DHANKAWADI, PUNE - 411043
CONTACT NO - 9370657936
 DISHA GROUP OVERREVIEW
DISHA COMPUTER INTITUTE – A DIVISION OF DISHA GROUP OF COMPANIES

We are of the leading Training Service Provider in Information Technology.

DiSHA is a 1 stop solution for companies operating at various levels. we are
one of the market leaders in the field of IT education and associated skill. We
are emerging professional organization with a mission to provide
business,software & application for serving the requirements of Indian
Computer Training business community.

DiSHA Computer Institute started its operations from Pune (maharashtra) &
today it is successfully running 80 Institutes across Maharashtra. We
have aggressive plans to extend its operation in the rest of Maharashtra as well
as in other states.
 DISHA - QUALITY POLICY
We have been educating students for decade and are clearly aware of their
different learinng rquirements. We try to address these through quality
learning support, the use of new approaches to teaching and learning and
through an attractive and varied curriculum.

A low student to faculty ratio combined with many year of teaching

experience results in a truly supportive learning environment. We are
renowned for our professional faculty and the quality of teaching.The institute
is substantial enough to have good facilities and at the same time we ensure
that our student are treated as individuals.

we also arrange sessions from visiting lecturers drawn from highly

experienced senior faculty members. visiting lectures form a core and a
valuable part of the college faculty. In addition, all programs are externally
moderated. This helps to ensure continuous high quality of teaching and
learning standards, thus ensuring success for our students.

This gives us an excellent reputation in teaching and learning in various subject

majors. Our Institute has a student- friendly atmosphere and our courses are
distinctively relevant to employers and the related employment.

Facilities-We have excellent learning resources comprising of library,

printing facilities, internet facilities and also a vast range of academic and
application software including the latest cutting edge

Internet access is available to all student. Refreshments such as tea, coffee,

cold drinks and snacks are available. The Institue also provides an independent
student counseling service and advice on career planning and applying for
further study.
 TALLY PRIME SYLLABUS
1) Basic accounting information
2) Trading and profit & loss a/c
3) Balance sheet
4) Types of vouchers
5) Shortcut Keys
6) Basic Problems -
a) Masters
b) Voucher entries
c) Contra, Payment, Receipt, Journal, Sales, Purchase
7) Discount Problems
8) Cost Center
9) BRS
10) Inventory –
a) Masters, Display, Inventory details.
b) Stock summary
11) Payroll
12) TDS
13) TCS
14) Exporting Data
(Printing, Features of Tally balance, view of all account books)
 BASIC ACCOUNTING INFORMATION
ACCOUNTING:- Accounting is systematic & summarized record of business
transactions relating to personal property, expenses, income etc.
Accounting Types /Classification of
Accounts
Personal A/C Impersonal A/C

Real A/C Nominal A/C

PERSONAL ACCOUNT: - Personal account is the account relating to the

persons, individuals, partnership, firms, companies, clubs, institute, local,
authority, state government, central government etc.
Rule: - Debit the receiver
Credit the giver

REAL ACCOUNT:-
Real account relates to the property which may either come into the business
or go from the business. e.g.:-assets:-motor car, machinery, furniture, cash etc
Rule: - Debit what comes in
Credit what goes out

NOMINAL ACCOUTS:-
Nominal a/c is the account that relates to business expenses, loss, income &
gains.
E.g. salary, rent, discount received, discount paid, interest received,
Interest paid, insurance premium, legal expenses etc.
Rule: - Debit all expenses & losses
Credit all income & gain
 VOUCHER TYPES
F4 - Contra:- When we cash deposited into Bank or withdraw from the bank.
A. Cash deposited into Bank Rs. 5000/-
Bank a/c .......Dr.5000/-
To cash a/c ......Cr . 5000/-
B. Cash withdraw from the Bank.Rs.10000/-
Cash a/c ....Dr.10000/-
To bank a/c ....Cr.10000/-

F5 - Payment:- When we paid the payment of party by cheque or cash.

A. Paid the salary by cash Rs.8000/-
Salary a/c ......Dr.8000/-
To cash a/c .....Cr.5000/-
B. Paid to the Rohan Rs. 7500/- by cheque.
Rohan a/c ......Dr. 7500/-
To Bank a/c ......Cr.7500/-

F6 - Receipt:- When the money (payment) received from the party.

A. Commission received from the Rohan Rs.1000/- cash.
Cash a/c ......Dr.1000/-
To commission received a/c .....Cr.1000/-
B. Interest received from Kedar Rs. 10000/- by cheque.
Bank a/c ......Dr. 10000/-
To Interest received a/c ......Cr.10000/-

F7 – Journal:- Transaction of internal adjustment of company is always make

the journal voucher. In other word the transaction which does not make in F4
contra, F5 payment, F6 Receipt,F8 Sale, F9 Purchase, that entry always make
in the F7 journal voucher.
e.g.:- entries of depreciation, payables, receivables, purchase return, sale
return etc.
A. Depreciation on Building, furniture, computer-Rs, 10000/-, Rs,3000/- & Rs,
8000/-
Depreciation a/c ......Dr. 21000/-
To Building ......Cr. 10000/-
To Furniture ......Cr. 3000/-
To Computers ......Cr. 8000/-
B. Mr. Anil Started Business with cash Rs. 5, 00,000/-, Machinery Rs.1, 00,000/-
& Bank with Rs. 1, 00,000/-
Cash a/c ...... Dr. 5, 00,000/-
Machinery a/c ..... Dr. 1, 00,000/-
Bank ..... Dr. 1, 00,000/-
To Mr. Anil a/c .....Cr. 7, 00,000/-

C. Sale return from Swapnil Rs. 8000/-

Sales return a/c .......Dr. 8000/-
To Swapnil a/c .......Cr.8000/-
D. Purchase return to Manish Rs. 6000/-
Manish a/c ......Dr. 6000/-
To purchase reture a/c ......Cr.6000/-

F8 - Sales:- When we sales the Goods or services on credit or cash.

A. Goods sold for cash Rs. 1, 00,000/-
Cash a/c ......Dr. 1,00,000/-
To sales a/c .....Cr. 1,00,000/-
B. Goods sales for Rs. 90,000/- to Vijay Pvt. Ltd on credit.
Vijay Pvt. Ltd a/c ......Dr.90,000/-
To Sales a/c ......Cr. 90,000/-

F9 - Purchase:- When we Purchase the Goods or Services on Credit or Cash.

A. Goods purchase by cash Rs. 15,000/-
Purchase a/c ......Dr. 15,000/-
To cash a/c ......Cr.15,000/-
B. Purchase the Goods by Rs. 13,500/- from the Pravin Pvt Ltd on credit.
Purchase a/c .......Dr. 13,500/-
Pravin Pvt Ltd a/c .......Cr. 13,500/-
 BASIC PROBLEM NO 1
Record the following transaction in the books of Shri Rushikesh. He started
business on 1stApril 2022

1) Start the business with the cash Rs. 50000 & furniture Rs. 3000
2) Brought goods on credit from Deepak Rs.5250/-
3) Sold goods for cash Rs.1270/-
4) Deposit into bank Rs.20000/-
5) Purchase furniture & payment by cheque Rs.700
6) Sold goods to Anand Rs.920/- on credit
7) Sold good for cash Rs.1590/-
8) Paid for insurance premium Rs.280/-
9) Paid to Ramakant for commission Rs. 150/-
10) Received from Anand Rs. 900 in full settlement of a/c
11) Purchase share of Tata Company of Rs.
12) 5000 & money paid by cheque
13) Paid telephone charges Rs.320/-
14) Paid to deepak Rs.4200 in full settlement of his a/c.

LEDGER UNDERGROUP
Rushikesh Capital Capital
Furniture Fixed Assets
Deepak Sundry creditors
Aanand Sundry debtors
Shares of Tata company Investment
Sales Sale a/c
Purchase Purchase a/c
Bank Bank
Insurance Premium Indirect Expenses
Commission Paid Indirect Expenses
Discount Paid Indirect Expenses
Telephone Charges Indirect Expenses
Discount Received Indirect Income
 PROBLEM NO.2
Enter the following transaction in the book of Miss Neerja of pune for the
month of 1 April 2022.
1) Neerja commenced business with cash Rs.50000/-, Bank Rs.10000/-&
Furniture Rs 15000/-
2) Purchased a motor cycle from Honda company for Rs.20000/-
3) Sold goods for cash Rs. 3500/-
4) Goods purchased from Mr. Pravin Rs.9700/- one month's credit.
5) Sold goods on credit to Mr. Hemant for Rs.1530/-
6) Paid to India express for Advertisement Rs.400/-
7) Slod goods to Mr. NiraJ Rs.3700/-on credit.
8) Paid for municipal taxes Rs.150/-.
9) Paid to Mr. Pravin Rs. 9500/- in full settlement of his a/c.
10) Paid for hotel bills of the friend relatives Rs.600/-
11) Sold goods for cash Rs.2000/-
12) Received commission from Mr. Kumar Rs.400/-
13) Paid to Ghatage & Patel carriage outward Rs.600/-
14) Received from Mr. hemant Rs.1500/- in full settlement of his
account.

LEDGER UNDERGROUP
Neerja Capital Capital A/C
Drawing Capital A/C
Furniture Fixed Assets
Motor Cycle Fixed Assets
Mr. Pravin Sundry Creditors
Hemanth Sundry Debtors
Niraj Sundry Debtors
Commission Received Indirect Income
Advertisements Indirect Expenses
Discount Paid Indirect Expenses
Discount Received Indirect Income
Carriage Outward Indirect Expenses
Sale Sale
Purchase Purchase
Bank Bank
Municipal Taxes Indirect Expenses
 PROBLEM NO.3
Enter the following transaction for the month of April, 2022
1) Sakshi commenced business with cash Rs.80000/-, Bank Rs.100000/-&
Land Rs 150000/-
2) Purchase goods from Mr. C Rs.25000/- on credit
3) Purchase goods from Mr. D Rs.10000/-on credit
4) Return defective goods to M.C. Rs.7000/-
5) Purchased goods from Mrs. Rani Rs.500/- on credit
6) Sold goods to Mr. Anil Rs.80000/-on credit
7) Return defective goods from Anil for Rs.4000/-
8) Purchase goods from Mr. sunil for Rs.10000/-on credit
9) Sold goods to Mr. Ashish Rs. 4000/- on credit
10) Returned goods to Sunil Rs.2000/-
11) Returned goods from ashish Rs.1000/-

LEDGER UNDERGROUP
Sakshi Capital Capital
Mr. Ashish Sundry Debtors
Mr. Sunil Sundry Creditor
Mr. Anil Sundry Debtors
Mrs. Rani Sundry Cerditors
Mr.D Sundry Cerditors
Mr.C Sundry Cerditors
Sale Sale A/C
Purchase Purchase A/C
Sale return Sale A/c
Purchase return Purchase A/C
 PROBLEM NO 4.
Enter the following transaction in the books of Mrs Tanuja for the month of April, 2022
1) Miss Tanuja started business on 1st April, 2022 with cash Rs.50000/-,
Furniture worth Rs. 20000/-, Building Rs.155000/-.
2) Purchase goods from Mr. Max for Rs.10000/- on credit
3) Sold goods to Mr. Tom for Rs.12000/- on credit
4) Purchase goods from Dixit on credit Rs.5000/-
5) Sold goods to Sam on credit Rs.7000/-
6) Purchase machinery for cash Rs.10000/-
7) Opens bank a/c in bank of India a/c by depositing Rs.15000/-
8) Taken loan from Janta bank Rs.25000/-
9) Received money from Tom Rs. 1500/-
10) Issued money to Mr. Max Rs.10000/-
11) Return goods to Dixit Rs.1000/-
12) Mr. Sam return goods to us Rs.2000/-
13) Paid salary Rs.2000/-& wages Rs.4000/-
14) Received commission Rs.3000/- cheque
15) paid electricity exp. for office by cheque Rs.1000/-
LEDGER UNDERGROUP
Tanuja Capital Capital A/C
Bank Of India Bank A/C
Electrcity Expenses Indirect Expenses
Commission Received Indirect Income
Sale Return Sale A/C
Purchase Return Purchase A/C
Sale Sale A/C
Purchase Purchase A/C
Machinery Fixed Assets
Sam Sundry Detors
Dixit Sundry creditors
Loan of Janata Bank Secured Loan
Salary A/C Indirect Expenses
Wages Direct Expenses
Furniture Fixed Assets
Building Fixed Assets
Mr. Max Sundry creditors
Mr. Tom Sundry Debtors
 PROBLEM NO 5.
Mr. Yogesh started business with cash Rs.1,00,000/-& furniture Rs.5,000/-,
Bank Rs.1,00,000/-.
Purchase goods to Mr. B Rs. 20000/- on credit.
Sold goods to MR. C on Credit for Rs. 5000/-
Sold goods to Mr. C for Rs.10000/- on credit
Purchase goods from Mr. B on credit Rs. 3000/-
Received money from Mr. C Rs. 10000/-
Issued money to Mr. B Rs.2000/-
Mr. C returned good to us Rs.3000/-
Received commission Rs.5000/- by cheque
Paid electricity charges for office by Rs. 1000/-
Returned goods to Mr. B Rs.8000/-
Paid salary Rs. 8000/- & wages Rs. 8500/- by cash.
Paid carriage inward Rs. 8500 by cash.
Paid carriage outward Rs.9900 by cheque .

LEDGER UNDERGROUP
Mr. Yogesh Capital Capital A/C
Wages Direct Expenses
Electricity Charges/Salary Indirect Expenses
Commission Received Indirect Income
Mr. C Sundry Debtors
Mr. B Sundry Creditor
Furniture Fixed Assets
Sale Return Sales A/C
Purchase Return Purchase A/C
Sale Sale A/C
Purchase Purchase A/C
Carriage Outward Indirect Expenses
Carriage Inward Direct Expenses
 DISCOUNT PROBLEM
There are two types of discount, trade discount & cash discount (T.D)
trade discount has not to show in the transaction we have to make calculation
manually (C.D.) cash discount has to show in the transaction

Discount Paid :-( Indirect Expenses)

Sale the goods for Rs.10000/- 10% discount-

C.D:- Discount paid .......Dr. 1000/-
Cash/Bank a/c.......Dr.9000/-
To Sales a/c….Cr 10000/-

T.D:- Person a/c.......Dr.9000/-

To Sale a/c .......Cr. 9000/-

Discount Received :-( Indirect Income)

Purchase the goods for Rs.10000/-. Discount is 10%

C.D.:- Purchase a/c.......Dr.10000/-
To Discount received.......Cr 1000/-
To Cash/bank .......Cr 9000/-

T.D.:- Purchase a/c .......Dr. 9000/-

To Person a/c …….Cr 9000/-
 PROBLEM NO 1
1) Mrs. Disha started business with cash Rs.50000/-, Furniture Rs.40000/-
& Bank balance RS.50000/-
2) Deposited into Bank Rs.2000/-
3) Brought goods of Rs.25000/- of 8% C.D
4) Brought goods on credit from Manish Rs.10000/- at 10% T.D
5) Sold goods to Rajesh Rs.19500/-off 3% T.D
6) Sold goods on cash Rs.3000/- off 5% C.D
7) Paid House Rent Rs.1500/-, office Rent Rs.1000/-
8) Paid advertisement Rs.2500/-,Printing Rs.10000/-
9) Paid Rs.8500/- to Manish & earned discount of Rs.500/- Paid by cheque
10) Withdraw cash for Office Rs.2000/- & cash from Bank Rs. 1000/- for self-
Use.
11) Paid Insurance Premium Rs.1000/-
LEDGER UNDERGROUP
Furniture Fixed Assets
Bank Bank
Purchase Purchase
Manish Sundry Creditors
Rajesh Sundry Debtors
Sale Sale
Insurance Premium Indirect Expenses
Printing & Stationery Indirect Expenses
Advertisement Indirect Expenses
House Rent Indirect Expenses
Office Rent Indirect Expenses
Drawing Capital
Discount Paid Indirect Expenses
Discount Received Indirect Income
Mis Disha capital Capital A/C
 PROBLEM NO.2
1) Started business with cash Rs. 40000/-, Furniture Rs.5000/- & Building
Rs.10000/-
2) Deposited into Bank Rs.5000/-
3) Purchase goods from Rupali worth Rs.5000/- less: 5% T.D on credit
4) Cash Purchase Rs.8000/-C.D 5%
5) Sold goods worth Rs.8000/- to Deepali at 3% T.D on credit
6) Cash Sale Rs.12000/- 10% C.D
7) Purchase Machinery worth Rs.7500/- Purchase furniture worth Rs.5000/-
8) Paid Rs.2000/- by cash & Rs.2000/- by cheque to Rupali

LEDGER UNDRGROUP
Furniture Fixed Assets
Building Fixed Assets
Bank Bank
Purchase Purchase
Sales Sale
Deepali Sundry Debtors
Machinery Fixed Assets
Godrej & Co Sundry Creditors
Prasad Sundry Creditors
Advertisement Indirect Expenses
v Rupali Sundry Creditors
Discount Received Indirect Income
Discount Paid Indirect Expenses
Capital Capital a/c
 PROBLEM NO .3
1) Started business with Cash Rs.50000/-, Furniture Rs.15000/-.
2) Deposit into Bank Rs.10000/-
3) Purchase goods from Arun Rs.12000/- credit at 10% T.D
4) Sold goods to Varun Rs.15000/- on credit
5) Paid Rs.3000/- by cash & Rs.5000/- by cheque to Arun
6) Purchase goods from mohan worth 10000/- less 3% T.D ON Credit
7) Sold goods worth Rs.15000/- to sohan less 5% T.D on credit
8) Received cash Rs.4750/- from sohan
9) Paid Rs.4700/- to Mohan toward full settlement Rs.5000/-
10) Paid salary Rs.2000/- Rent Rs.1500/- electricity charge Rs.500/-

LEDGER UNDERGROUP
Furniture Fixed Assets
Capital Capital
Purchase Purchase
Arun Sundry Creditor
Sale Sale
Varun Sundry Debtors
Mohan Sundry Debtors
Sohan Sundry Debtors
Salary Indirect Expenses
Rent Indirect Expenses
Electricity Charge Indirect Expenses
Bank Bank
Discount Received Indirect Income
Discount Paid Indirect Expenses
 COST CENTRE
Sometime company has more department. And also company wants to
maintain expenses & Income by department wise. These details, we can
maintain in Tally by cost center.

Activation of cost centre

Gateway of Tally

F11: Company Features

Enable cost centre: Yes

ACCEPT

REPORT

Gateway of tally

Display more Reports

Statement of account

Cost center
 PROBLEM NO.1
M/S Ganesh fashionstores two different department:-
(1)Gents Department (2)Ladies Department
Electricity charges, Rent, Salaries, are Fixed 50%. 50% to the both department.
Opening Balance
(a)Cash-1,00,000/- (b)Bank-1,00,000/-
1) Purchased goods of Rs.20,000/-in cash for Gents dept. 8000/-& for ladies
dept. Rs.12000/-
2) Sold goods in cash Rs.25,000/-Gents 10,000/-,Ladies dept. Rs.15,000/-
3) Purchased machinery by gents dept. for cash Rs.5000/-.
4) Deposited Rs.25000/- 25000/-in janata Bank a/c.
5) Received commission in gents dept. 6,000/-.
6) Paid electricity charges 10,000/-
Rent 20,000/-.
Salaries 25000/-.
 PROBLEM NO.2
SKN Pvt. Ltd. Co. start the business with cash Rs.1,00,000 an 1st April, 2012
Company has three department A, B, C departments.

Electricity charges, Rent, salaries are fixed as 40:30:30: in A, B, C departments.

But Insurance is fixed as 50:30:20 in A, B, C departments.

1) Purchase goods of Rs. 75000/- cash.

[A-40.000, B-20, 000, C-15000]
2) Sales goods of Rs.1,00,000/- cash.
[A-40,000, B-30,000, C30, 0000]
3) Purchase the furniture of Rs.90,000/-
[Furniture has not applicable cost center]
4) Interest Received Rs.90, 000/-by cheque.
5) Paid Electricity charge 20,000
Rent 25,000
Salaries 30,000 (by cheque)
6) Insurance premium & 30,000/-.
 BANK RECONCILITION STATEMENT (B.R.S.)
After the making transaction of bank, we have to enter the due date i.e.
date of passing the cheque. It is called as (B.R.S) Bank reconciliation statement.

For reconciliation go to:-

Gateway of Tally

Display more reports

Account book

Ledger

Bank

Alt + R: Reconcile

Alt + E: Export
 PROBLEM NO .1
Op. balance cash Rs.1,00,000/-, Bank Rs.19,000/-& Sohan capital, 1, 19,000/-
1) Received commission Rs.9,000/- by cheque.
2) Paid the Rent Rs.10,000/- by cheque.
3) Cash deposited into bank Rs.30,000/-
4) Sales the goods for Rs.1,25,000& Money received by cheque.
5) Purchase the goods of Rs.15000/- Payment paid by cheque.
6) Purchase the furniture of Rs.900/- Money paid By cheque.
7) Office expenses paid cash Rs.4770/-
8) Cash withdraw from bank A/C Rs.990/-
9) Received the interest Rs.500/- by cheque.
10) Received the commission Rs.8080 by cheque
11) Cash Deposited in to bank Rs.8000/-

BANK STATEMENT
 PROBLEM NO .2
Mr. Aniket started business with cash Rs.100000/-, Furniture Rs.70000/- &
Building Rs. 200000/-
1) Deposited Rs. 13000/- cash into the bank of Baroda.
2) Paid Printing expenses by cheque Rs.3540/-.
3) Paid cleaning expenses by cheque Rs.1500/-.
4) Paid rent of office Rs.7700/- by cheque. Paid salary Rs.10000/- by cheque.
5) Paid advertisement expenses Rs.7840/- by cheque Paid electricity bill
Rs.1850/- by cash.
6) Paid internet bill Rs.700/- by cash.
7) Received a cheque from Ketan of Rs.20000/-.
8) Received cash from Amol Rs.14560/-
 PROBLEM NO .3
Received a cheque of Miss Shruti started business with bank Rs.125000/- ,
Furniture Rs.50000/- & Cash Rs.100000/-
1) Deposited Rs.16000/- into the HDFC Bank.
2) Paid cleaning expenses by cash Rs.700/-.
3) Paid tea expenses by cash Rs.300/-.
4) Maharashtra from Swastika of Rs.4000/-.Deposited into the bank Rs.
12000/-.
5) Paid rent of office by cheque Rs.7700/-.
6) Received a cheque of IDBI Bank from Sanjay of Rs.1100/-.Paid salary by
cheque Rs.2000/-.
7) Paid internet bill Rs.913/- by cheque.
Paid mobile bill Rs.406/- by cash.
Withdrawn cash Rs.5000/- from the bank.
Purchased 3 LED Monitor from Amit Singh & paid by him by cheque Rs.6052/-
 INVENTORY
Inventory means stock maintenance in inventory we can maintain
quantity & rate of each type item. How many quantities of items are purchase,
sale & balance are maintain in the inventory.

Activation of Inventory
Gateway of Tally

F11: Company features

Maintain inventory: yes

Integrate Account with inventory: yes

Voucher types

Debit Notes :-( F9 i.e. Alt +F5)

Debit notes are used for the entry of purchase return & also entry of Interest
application to Debtors.

Credit Notes :-( F8 i.e. Alt+F6)

Credit note are used for the entry of sale return & also entry of Interest
applicable to creditors.

Stock Journal :-( F7 i.e. Alt+F7)

Stock Journal is used for transfer the goods from one godown to another
godown.
 PROBLEM NO 1
Opening Stock
SR NO ITEMS UNDERGROUP UNITS GODOWNS QTY RATE AMT SELLING PRICE
1 SHIRT CLOTH NOS A 500 150 75000 200
2 PANT CLOTH NOS A 500 200 100000 250
3 T-SHIRT CLOTH NOS A 500 300 150000 350
4 JEANS CLOTH NOS A 500 500 250000 600
Opening balance
Capital Rs.20, 00,000/-
Cash Rs.10, 00,000/-
SBI Rs.10, 00,000/-
1) Purchase the Shirt, Pant, T-shirt, Jeans quantity is 100,200,300,400 rates
are as above & godown is main location from rohan cloth on credit .
2) Sale the items Shirt-50,Pant-100,T-shirt-150,Jeans-200,to the Archana on
credit Godown selling price is above.
3) Paid the payment of Rohan cloth Rs.345000 by cheque.
4) Purchase the Jeans quantity 100, rate 150/-
5) 50 T-Shirts are return from Archana at the Rs.350/- each.
6) 100 Jeans are purchase from Jotsna Co. Itd on credit
7) 50 Jeans are returned to Jotsna company Itd at Rs.150/- each.
8) Payment paid of Jotsna co. Itd Rs. 25000/- by cheque .
9) Received money from Archana Rs.1,50,000/-and money received in cash
10) Cash deposited into Bank Rs.10,000
11) Paid the following Expenses Rs.44, 000/- by cheque.
Electric Expenses 6000/-
Telephone Charges 5000/-
Office Expenses 10,000/-
Rent 15,000/-
Insurance Premium 8,000/-
12) All stocks of goods transferred to Godown B.
 PROBLEM NO.2
1) Purchase goods from Mr. X for cash Rs.10,000/- (30 shirts at Rs.150
each, 20 T- shirt at Rs.100 each, 10 Jackets at Rs.350 each Stock Keep at
show room.
2) Sold goods to Mr. Y for cash Rs. 12,000 (20 shirts at Rs.250 each, 15 T-
shirts at Rs.200 each & 8 Jackets at Rs.500)
3) Purchase goods to Mahesh on credit Rs.5,000 (20 Trousers at Rs.250 each
stock keep at showroom)
4) Sold goods to Sanjay on credit Rs.4,000 ( 8 Shirts at Rs.250 each, 5 T-shirts
at Rs.200 each,1 Jackets at Rs.400 each, 6 Trousers at Rs.100 each)
5) Purchase Goods from Mr. X on credit Rs.10,000 (40 shirts at Rs.150 each
,40 T-shirts Rs.100 each)
6) Sold goods to Mr.Y on credit Rs15000(22 Shirt at Rs.200/- each. 10
Trousers at Rs.600 each and 1 Jacket at Rs.500/- each)
7) Received Goods returned by Sanjay Rs.2000(2 T-shirts at Rs.200/- each,
1 Jacket at Rs.400 and 2 Trousers at Rs.600)
8) All Stock of Jackets, Trousers are transferred are transferred to Godown
A and stock of T-shirt transferred to Godown B.
 PROBLEM NO 3
Sneha Started Business with cash Rs.1,000,000 and Bank balance Rs.1,000,000

Create Following Ledgers:

LEDGER UNDERGRPUP
Manas Electronics Sundry Debtors
Amey TV Center Sundry Debtors
Zenith Agency Sundry Debtors
Sandy T.V Center Sundry Debtors
Soham Electronics Sundry Debtors
Prabhat Radio Sundry Debtors
Hemant Agencies Sundry Debtors
Jallani T.V Center Sundry Debtors
Abhishek Dept. Store Sundry Debtors
Sam Electronics Sundry Creditors
Home Appliances Sundry Creditors
Shri Vinayak Ltd. Sundry Creditors
Bhaskar Electronics Sundry Creditors
Mitali Electronics Sundry Creditors
LG India LTD Sundry Creditors
Sumant Enterprises Sundry Creditors
Purchase A/C Purchase A/C
Sales A/C Sales A/C
Bank Bank
Sneha Capital A/C

Create: -
Symbol -Nos. Formal Name -Numbers.
Create following godown: -A, B, C, SHOWROOM, and WAREHOUSE
Stock Groups: - Name-Product Under-Primary
Can Quantities of items be added:- Yes
Create following items: - Washing Machine, Computer, AC, Refrigerator,
Laptop, DVD Player, LED Monitor, LCD Monitor,
Audio speed
 PROBLEM NO. 3-A
Enter the following Purchase Voucher (As Invoice Format) (Entries of April)

1) Purchase Computer @Rs.12000, 10 Nos. From Shri Vinayak Ltd. On credit

(New Ref SVL 221 on Showroom.)
2) Purchase AC @ Rs.5000, 20 Nos. from Sam Electronics on credit (New
Ref- SPL 222 on Warehouse)
3) Purchase DVD player @ Rs.17000, 10 Nos. from House Appliances of on
credit (New Ref - HA07 on Warehouse)
4) Purchase Computer @ Rs.11500, 14 Nos. from Mitali Electronics of Total
on credit (New Ref - ME- 290 on Showroom).
5) Purchase LED Monitor Rs.32000, 10 Nos. From Sam Electronics of new
(Ref-SPL-223 on Warehouse)
6) Purchase AC @Rs.6000, Nos. and audio speed on credit from L.G India
Ltd (new Ref-LG-961 on Warehouse)
7) Purchase DVD player @17000,6 Nos. from Bhaskar Electronics of total
(New Ref-BE 280 on showroom) on credit.
8) Purchase Computer@Rs.12000, 5 Nos, from Sumant Enterprises (New
Ref-SE 120 on Warehouse on credit)
9) Purchase Washing Machine @5000, 5 Nos. from Bhaskar Electronics
(New Ref-BE-120 on Warehouse on credit)
10) Purchase Laptop @12000, 10 Nos. from Home Appliances on credit (New
Ref-HA-175 on Showroom)
11) Purchase LCD Monitor @Rs.11000 each, 20 Nos. by cash on warehouse
& also Purchase Refrigerator 10 Nos. @Rs.5000by cash on showroom)
12) Purchase Washing Machine 10 Nos. keep 5 Nos. keep 5 Nos. at
Showroom & 5 Nos. at Warehouse @12000 by cash.
 PROBLEM NO: - 3-B

Enter the following sales voucher (as invoice format) (entries of May).

1) Sold ac @ rs.7500 5 nos. To amey TV center ref:- 102 on warehouse.

2) Sold ac @6525/- 1 nos to manas electronics on credit ref- 103 on
warehouse.
3) Sold washing machine @12000/- 4 nos. To soham electronics on credit
ref-104 on showroom.
4) Sold dvd player @19000/-1 nos. On credit to zenith agencies ref-105 on
showroom.
5) Sold washing machine @12000/- 3nos. To amey TV center on credit ref-
106 on warehouse.
6) Sold refrigerator @980/- 4nos. To soham electronics on credit ref-107 on
showroom.
7) Sold led monitor @rs.33000/- 5nos. To sandy TV center ref-108 on
warehouse.
8) Sold lcd monitor @rs.12890/- 7nos. To prabhat radio on credit ref-109
on warehouse.
9) Sold washing machine @rs.12000/- 1nos to abhishek dept. Stores on
credit ref:-110 on warehouse.
10) Sold dvd player rs. 14500/- 4nos. To jallani TV center ref:-111 on
warehouse.
11) Computer 10 nos. Transferred to godown A & balance 5 quantities to
godown B.
12) All other balance stock transferred to godown c.
 PROBLEM NO.4
OPENING STOCK:-

ITEMS UNDER(GROUP) QUANTITY PURCHASE PRICE SELLING PRICE

(PER UNIT) (PER UNIT)
ELECTRIC ELECTRIC 2000NOS. 8 10
BULBS
WALL ELECTRIC 100 NOS. 250 300
CLOCKS
WIRES ELECTRIC 2000 10 12
MTRS.
SCREWS ELECTRIC 50DZ. 5 7
MONITORS ELECTRIC 15NOS. 900 1500
BOX STRIPS ELECTRIC 1000MTRS. 20 25
SWITCHES ELECTRIC 500NOS. 10 12
APPLES FRUITS 200KG. 10 15
MANGOES FRUITS 200DZ. 120 150
GRAPES FRUITS 200KG. 40 50
WATERMELO FRUITS 50NOS. 25 40
N
ORANGES FRUITS 100KG. 10 15
STRAWBERRI FRUITS 200KG. 320 500
ES
POTATOES VEGETABLES 200KG. 20 30
ONIONS VEGETABLES 200KG. 20 25
SWEET VEGETABLES 200KG. 25 30
POTATOES
LADY VEGETABLES 200KG. 30 40
FINGERS
CABBAGES VEGETABLES 200KG. 20 25
BRINGLES VEGETABLES 200KG. 20 25
1. Shraddha’s opening balance for business cash Rs. 1,00,000/-, Furniture
Rs.25,000/ & Buildings Rs. 1,00,000/-, (Total op.)Capital 2,25,000/-
2. Purchased 20 Dz screws, 5 Nos Monitors, & 10 Nos wall clocks.
3. Sold 500 electric Bulbs, 100 mtrs, wires & 200 mtrs Box stripes.
4. Purchased 20 nos. switches & 10 nos. electric bulbs from Mr. Satyam on
credit.
5. Sold 5 nos. Monitors & 10 Dz Screws to Mr. Bhavan on credit.
6. Returned 2 Nos Monitors from Bhavan
7. Returned to. Mr. Satyam 5 Nos switches & 3 Nos electric bulbs.
8. Purchased 20 Dz mangoes, 5 kg Apples & 10 kg Grapes.
9. Sold 10 Nos Water melon, 10 kg Oranges & 20 kg strawberries.
10. Purchased 20 nos. Water melon & 10kg Oranges from Mr. Satyam on
Credit.
11. Sold 5 Dz mangoes & 10 kg. Grapes to Mr. Bhavan on credit.
12. Returned 2 Dz mangoes from Mr. Bhavan.
13. Returned to Mr. Satyam 5 nos water melon & 3 kg. Oranges.
14. Purchased 10kg Sweet potatoes, 10 Kg onions, & 5 kg Potatoes.
15. Purchase 5 kg lady fingers, 5kg Cabbage, From Mr. Satyam on credit.
16. Sold 25 kg Cabbages & 25 kg Potatoes to Mr. Bhavan. On credit
17. Sold 5 kg Cabbages to Mr. Bhavan. On credit
18. Returned to Mr. Satyam 3 kg Lady Fingers.
19. Deposit 5000 in bank
20. All stock of vegetable transfer to godown A
 PROBLEM NO 5
1. Purchased 50 pcs of perk Rs.20/-, 100 pcs of Munch Rs. 60/-from Parekh
Stores.
2. Purchased 70 pcs of Cadbury Rs. 50/-, 150pcs of Kit Kat Rs.50, 200pcs of
Perk Rs. 25/- from motilala stores. 3. Purchased from Natraj Mini Stores 150
pcs of 5-star Rs. 40, 40pcs of Munch 4. Purchase 150pcs of Munch Rs.60/- from
Ambika general stores.
5. Purchased from Mahalakshmi dept. stores 300pcs of Cadbury Rs. 20/- each.
6. Purchased from Balaji sweets 250pcs of Kit Kat @ Rs.80/-"
7. All stock of Kit Kat & Munch are transfer to godown SP.
 PAYROLL

Payroll is process of maintaining records of all employees’ salaries under

various pay heads, all statutory & non-statutory deductions, and attendance /
absence records
The payroll function facilities accurate & timely employee payments,
considering all statutory deduction in conformance with the terms of
employment, company policy.
In the tally, there are no disconnects between payroll & accounts. It
offers employees group, unlimited classification of employees.

1) HOME RENT ALLOWANCE (H.R.A):-

Allowance for metro cities 50% 40% for other cities on are on Basic
Salary + D.A (dearness Allowance)

2) PROFESSIONAL Tax:-
0-5000 =0
5000-10000 = 175 P.M
10000 = 200 P.M
(Monthly) 200 February - 300
(On current earning total)
Date: - Professional tax last Date payment is 30th of next month.

1) Provident fund (PF):-

Employee 12%
Employer 12%
Interest Rate of P.F9.5%
Date:- P.F last Date of payment is 15 of next month.

P.F Registration:-
A. If more than 10 workers are working on machinery.
B. If more than 20 workers are working hand work.
2) Employees State Insurance Corporation (E.S.I.C):-
Employee: - 1.75% on Basic Salary.
Employer: - 4.75%
It is Applicable to Employees which have not more than Rs.15,000/-
Salary P.M before any deduction.

3) Conveyance Allowance:-
Conveyance Allowance is normally Rs.800/- per month because
Conveyance Allowance is examined to Rs. 9,600/- per Annam.
(Rs:-800/- 12 months =9600/- per Annam.
(Rs: - 800/-*12 months= 9600/-)

CREATIONS STEPS IN TALLY

First create the company - Gateway of tally - F11 features

Maintain payroll: Yes
Enable payroll statutory: yes
Accept

GATEWAY OF TALLY - CREATE - GROUP

1) Name:- employees cost

Under: - indirect expenses
Group behave liked sub-ledger:-Yes
Accept
2) Name:- employer contribution
Under: - indirect expenses
Group behaves like a sub-ledger:- yes
Accept
 GATEWAY OF TALLY -CREATE – LEDGER

1) Name: - Salary payable

Under: -current liability
Use for payroll: - yes
Accept

2) Name: -employer payable

Under: current liability
Use for payroll: - yes
Accept

Gateway of Tally - Alter – Payroll Voucher Types

Payroll

Name of class

1) Pay class
EXCLUDE THESES GROUP INCLUDE THESES GROUP
Employer contribution
Ledger name
Salary payable
2) Employer Contribution
EXCLUDE THESE GROUP INCLUDE THESES GROUP
Employer cost
Current liabilities
Ledger name
Employer payable
Accept

Payroll info - Attendance/ Production Type

Create -
Name: - Absent
Under:-Primary
Attendance type: - leave without pay.
Accept.
 Gateway of tally - Create - Pay Head
1) Basic Pay:-
Pay heads info:-
Pay head type: - earning for employees
Under: - employee cost
Appears in pay slip: - Yes
Name to appear in pay slip: - Basic Salary
Use for Gratuity: - No
Calculation type: - on attendance
Attendance/leave with pay: - Not Applicable
Leave without pay: - Absent
Calculation period: - Months
Per day calculation Basic: - User defined
Months of 30 days
Rounding method: - Normal rounding Limit:-1 Accept.

2) House Rent Allowance:-

Pay Head info
Pay Head type: - earning for employees
Under: - employees cost
Appears in pay Slip: - Yes
Name to appear in Pay slip: - HRA
Use for Gratuity: - No
Calculation Period: - Months
Rounding method - normal rounding - Limit: - 1
Computation info-
Compute: - On specified formula
Specified formula: - Basic Pay
Effective from From amt Amount up to Slab type Value basis
1st April 2010 Percentage 40%
Accept.
 3) Conveyance Allounce:-
Pay head info
Pay head type: - earning for employees
Under: - employees cost
Appears in Pay slip: - Yes
Name to appear in Pay slip: - conveyance Allounce.
Use for Gratuity: - No
Calculation type: - Flat rate
Calculation Period: - Months
Rounding method: - normal rounding - Limit:-1 Accept.

4) Variable Pay:-
Pay head info
Pay head type: - earning for employees
Under: - employees cost
Appears in pay slip: - Yes
Name to appear in Pay Slip: - Incentive
Use for Gratuity: - No
Calculation types: - As user define value. Accept.

5) Provident Fund (P.F.)(Employees Contribution):-

Pay head info
Pay head type: employee’s statutory deductions
Under-: current liabilities
Appears in pay slip -: Yes
Name to appear in pay slip-: PF (employee’s contribution)
Calculation type-: As Computed value.
Calculation Period-: months
Rounding method - normal rounding Limit
Computation info
Compute- On specified formula Specified formula-Basic Pay
EffectiveFrom FromAmt Amt up to Slab type Value Basis
1st april2012 Percentage 12%
Accept.
 6) Provident Fund (P.F.)(Employers Contribution):-
Pay head info
Pay head type: - employers statutory contribution
Under: employer contribution. (Indirect expense)
Appears in pay slip-no
Calculation period- months
Rounding method - normal rounding - Limit-1
Computation info
Computer - on specified formula Specified formula- Basic pay
Effective From From Amt Amt up to Slab Type Value Basis
1 april 2012 Percentage 12%
Accept.
7) Employees State Insurance Corporation (E.S.I.C) (Employee Contribution):-
Pay head info
Pay head type: - employee's statutory deduction
Under: - current liabilities
Appears in pay slip:-Yes
Name to appear in pay slip:-ESI (Employees contribution)
Calculation type: - As Computed value.
Calculation Period: - months
Rounding method- normal rounding - Limit:-1

Compute- On current Earning Total

Effective From From amt Amt up to Slab type Value basis
1st april 2012 15000 15000 Percentage 1.75%
Percentage 0%
Accept.
8) Employees State Insurance Corporation (E.S.I.C) (Employer Contribution):-
Pay head info:
Pay head type- employer statutory contribution
Under- employer contribution
Appears in pay slip- no
Calculation type - as computer value
Calculation period- months
Rounding method- normal rounding - Limit-1

Compute current earning total

Effective from From amt Amt up to Slab type Value basis
1stapril 2012 15000 Percentage 4.75
15000 Percentage 0%
Accept.

9) Professional Tax:-
Pay head info:-
Pay head type: - employee's statutory deduction
Under: - current liabilities
Appears in pay slip:-Yes
Name to appears in pay slip:-Professional tax
Calculation type: - As Computed Value.
Calculation period:-months
Rounding method - normal rounding - Limit-1
Computation info
Compute- On current earnings total
Effective from From amt Amt up to Slab type Value basis
1st april 2010 5000 Value 0
5000 10000 Value 175
10000 Value 200
Accept.
 5. Payroll info

Employee group

Create
1. Sale Department
Under- Primary
2. Payroll Department
Under - Primary
3. Account department

6. Payroll info

Employees

Create
1) Swati
Under- payroll Department
2) Mayur
Under- sale Department
3) Swapnil
Under-account Department
 Gateway of tally

Alter

Define salary

PAY HEAD PAYROLL SALES ACCOUNT

DEP DEP DEP
SWATI MAYUR SWAPNIL

Basic pay 20000 40000 100000

House Rent Allowance

Conveyance Allowance 2000 5000 8000

Variable Pay

ESI
(employees contribution)

PF (employees contribution)

Professional Tax

Esi( employer contribution)

Pf (employer contribution)
Attendance

Gateway of Tally

Vouchers

Press F10: Attendance

EMPLOYEES ABSENT
Swati 1
Mayur 2
Swapnil 3

For Employee Autofill Statement

Gateway Of Tally

Vouchers

Press : Ctrl F4

Press: Ctrl +F
 T.D.S (TAX DEDUCTION AT SOURCE

T.D.S (Tax Deduction at source) is the way to collect taxes which is given by the
income tax department. It is applicable to only some types of organization.

T.D.S deduction is applicable on professional fees, Insurance commission

payment which is given to the contractor, interest on securities, insurance
commission etc.

The seller/payee (Deductee) collect from 16/16A/16AA, which is the

certification for deduction of tax, from the buyer/payer (Deductor)& files this
certification with his return of income.

Activation of T.D.S
Gate way of Tally

F11 Company Features

Enable Tax Deducted at source (TDS):-Yes

 Company TDS Deductor Details

Tax Assessment Number: abcd00123p

Head office Tax Assessment Number.

s
Income Tax Circle/word (TDS): Ward3 (3)

Deductor types: others

Name of person responsible: swapnil

Son/daughter of : Kishor

Designation: Manager.

Tax information

Local sale Tax Number.

Inter-state sale Tax Number.

Pan/Income- Tax No:AAbcd12345A

Accept
 PROBLEM NO.1
1. Opening balance of Cash Rs.200000& Capital Rs.400000.

2.Invoice received from CA Rahul & associates of Rs.50000 as internal audit

fees.

3. Paid the payment of CA Rahul & associates after deducting TDS.

4. Paid TDS to the government .

Solution

Create following ledger

Name: Internal Audit fees

Under: Internal Expenses

Inventory values are affected: No

Statutory Information

Is TDS Applicable:Yes

Default Nature of Payment : Fess for Professional or Technical.

Services

Accept

. Name: TDS on Internal Audit Fees

Under: Duties & Taxes

( Current liabilities)
 Type of Duty / tax: Fees for Professional or Technical

Services

Accept

.Name: CA Rahul & Associates

Under : Sundry Creditor

(Current Liabilities)

Maintain balance bill-by-bill:Yes

Default credit period.

Inventory values are affected: No

Statutory information

Is TDS Deductable : yes

Deductee Type: Company- Resident

State: Maharashtra

PIN Code:

Tax information.

PAN/IT NO:ABCDE1234A

Sales Tax No:

CST No:

Accept
JOURNAL F7

Particulars Dr.Amt Cr. Amt

Cash a/c 200000
Bank a/c 200000
To capital 400000
0

JOURNAL F7

Particulars Dr.Amt Cr.Amt

Internal Audit 50000
Fees
To CA Rahul 40000
& Associates
To TDS on 5000
Internal Audit
Fees
PaymentF5

Particulars Dr. Amt Cr. Amt

CA Rahul& 40000
Associates
To Cash a/c 40000

Particulars Dr. Amt Cr. Amt

TDS on 10000
Internal Audit
Fees
To bank 10000
 Problem No 2

1) Opening balance cash Rs. 50,000, SBI Rs.3, 00,000, Capital Rs 5, 50,000.
250,000
2)Received invoice from Sohan Enterprises of Rs. 2, 50,000 for rent of office.
3)Paid payment to sohan enterprises after deducting TDS.
4)Paid TDS to the Govt.
 TCS (TAX COLLECTED AT SOURSE)

Tcs is applicable on any specific items, it the collected from the customer and
company pay the

tax to government, It is applicable on alcoholic liquid, timber, any other forest

item scrap toll plaza, leasing of parking lot etc.

ACTIVATION OF TCS

Gateway of tally
FI1 Company features
Enable tax collected at source at source (tcs): yes
Screen
Company tes collector details
Tax assessment number: 12345789101
Head office tax assessment
Number: 123467890101
Income tax circule /ward (tes) ward 3(3)
Collector type: others
Name of person responsible swapnil
Son daughter of: kishor
Designation manager
Accept

PROBLEM NO .1

Opening balance - cash 200000

Sbi 200000
Skn capital 400000

1.4.2022 Sold scrap to sohan 50kg at rate 1000+ tcs on scrap

2.4.2022 Received money from sohan RS.50500
1.5.2022 Paid tcs Rs.500

Solution

Creation of ledger

(1) Sales
Name:sales
Under:sales accounts Inventory valuers are affected :yes
(2) Name: sohan
under sundry Debtoer (current liabilities)
Maintain balance bill by bil :yes Defailt dredit period:
Inventory values are affected: no
Statutory Information Is tes applicable: yes
Tcs Details

Buyer/lessee: body of individuals Is lower / no collection applicable : no

Ignore surcharge exemption limit: no
Mailing details Name: sohan
Tax information
Pan/it ni: ACDE 1234P
ACCEPT

3) Tcs on scrap
Name: tcs on scrap
Under: duties & taxes (current liabilities)
Type of dutyl tax : tcs Nature of goode/contract/license/lease: scrap
Accept

Gateway of tally

Create

Stock Items
Name: scrap
Under: primary
Units: kg
Tax Informaton.
TCS Application Traffic classification: not applicable
Rate of duty (eg 5): tcs nature of goods scrap
Accept

1.4.2022: F8 Sales
Party’s name: Sohan
Name Of Item Quantity Rate Per Amount
Scrap 50 1000 kg 50000
Tcs on Scrap 1% 500

1.4.2022: Receipt
Account: Cash
Particulars Amount
Sohan 50500

1.4.2022: F5 Payment
Account: SBI
Particulars Amount
Tcs on scrap 500