Tally Me Ledger Aur Group – Complete Guide With Examples
Is article me hum Tally ke sabhi major Groups aur unke ledgers ke examples ke saath detail me samjhenge.
1. Ledger Kya Hai?
Example of Ledger:
(i) Ledger Name: Cash
(ii) Under Group: Cash-in-Hand
(iii) Opening Balance: ₹50,000
Iska matlab ye hai ki company ke paas cash in hand ₹50,000 hai aur saare cash transactions is ledger me record honge.
2. Group Kya Hai?
Tally me groups ka structure generally Assets, Liabilities, Income, Expenses, Capital ke around banta hai.
3. Tally ke Major Groups Aur Example Ledgers
Assets wo cheezein hain jo business ke paas hoti hain ya jo future me economic benefit provide karengi. Assets ke under do major types hote hain:
i. Current Assets (Chalu Sampatti)
Ye short-term assets hote hain jo 1 saal ke andar cash me convert ho sakte hain.
Examples of Ledgers under Current Assets:
(i) Cash-in-Hand → Ledger: Cash, Petty Cash
(ii) Bank Accounts → Ledger: SBI Account, HDFC Account, ICICI Account
(iii) Stock-in-Hand → Ledger: Raw Material, Finished Goods
(iv) Accounts Receivable → Ledger: Customer A, Customer B
Example Transaction:
(i) Sale ke bad ₹10,000 cash receive → Ledger: Cash, Group: Cash-in-Hand
ii. Fixed Assets (Sthayi Sampatti)
Ye long-term assets hote hain jo business ke liye continuously use hote hain.
Examples of Ledgers under Fixed Assets:
(i) Machinery → Ledger: Lathe Machine, Packaging Machine
(ii) Vehicles → Ledger: Delivery Van, Company Car
(iii) Furniture & Fixtures → Ledger: Office Chair, Desk
B. Liabilities (Dayitva)
Liabilities wo obligations hain jo business ko future me pay karna hota hai.
i. Current Liabilities (Chalu Dayitva)
Ye short-term obligations hote hain jo 1 saal ke andar due hote hain.
Examples of Ledgers under Current Liabilities:
(i) Sundry Creditors → Ledger: ABC Traders, XYZ Suppliers
(ii) Outstanding Expenses → Ledger: Electricity Bill, Telephone Bill
(iii) Taxes Payable → Ledger: GST Payable, TDS Payable
ii. Loans & Borrowings
Ye wo liabilities hain jo company ne borrow kiye hain.
Examples of Ledgers under Loans & Borrowings:
(i) Bank Loan → Ledger: SBI Loan, HDFC Loan
(ii) Short-Term Borrowings → Ledger: Personal Loan, Overdraft
C. Income (Aay)
Income wo paise hote hain jo business ko milte hain products sale ya services provide karne se. Income ko do categories me divide kiya ja sakta hai:
i. Direct Income (Pratyaksh Aay)
Ye main business activity se aata hai, jaise sales ya services.
Examples of Ledgers under Direct Income:
(i) Sales Account → Ledger: Product Sales, Service Sales
(ii) Commission Received → Ledger: Commission from Agent
ii. Indirect Income (Aparoksh Aay)
Ye auxiliary income hoti hai, jaise discounts ya interest.
Examples of Ledgers under Indirect Income:
(i) Discount Received → Ledger: Supplier Discount
(ii) Interest Received → Ledger: Bank Interest
D. Expenses (Kharcha)
Expenses wo payments hain jo business ko operation ke liye karni padti hain. Expenses bhi do types ke hote hain:
i. Direct Expenses (Pratyaksh Kharcha)
Ye directly business ke product ya service se related hote hain.
Examples of Ledgers under Direct Expenses:
(i) Purchase Account → Ledger: Raw Material Purchase, Finished Goods Purchase
(ii) Wages → Ledger: Factory Workers Salary
ii. Indirect Expenses (Aparoksh Kharcha)
Ye business ke daily operations se related expenses hote hain.
Examples of Ledgers under Indirect Expenses:
(i) Rent → Ledger: Office Rent, Shop Rent
(ii) Electricity → Ledger: Electricity Bill
(iii) Telephone → Ledger: Mobile Bill, Landline Bill
(iv) Stationery → Ledger: Pen, Paper, Printer Cartridge
E. Capital (Poonji)
Capital group me wo ledgers aate hain jo business ke owner ya partners ke investments aur withdrawals ko track karte hain.
Examples of Ledgers under Capital:
(i) Owner’s Capital → Ledger: Muskan Khan Capital
(ii) Drawings → Ledger: Owner Withdrawal
4. Ledger aur Group ka Relation (Example)
Transaction Example:
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Cash-in-Hand: ₹50,000
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SBI Bank: ₹1,00,000
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Purchase from ABC Traders: ₹20,000
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Sale to Customer: ₹30,000
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Rent Payment: ₹5,000
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Electricity Bill: ₹1,000
Ledger & Group Setup Example Table:
| Ledger Name | Under Group | Opening Balance |
|---|---|---|
| Cash | Cash-in-Hand | ₹50,000 |
| SBI Bank | Bank Accounts | ₹1,00,000 |
| ABC Traders | Sundry Creditors | ₹0 |
| Rent Expense | Indirect Expenses | ₹0 |
| Electricity Expense | Indirect Expenses | ₹0 |
| Sales Account | Sales Accounts | ₹0 |
Transaction Recording Example:
-
Purchase from ABC Traders ₹20,000:
Debit Purchases, Credit ABC Traders -
Sale to Customer ₹30,000 (Cash):
Debit Cash, Credit Sales Account -
Rent Payment ₹5,000 (Cash):
Debit Rent Expense, Credit Cash -
Electricity Payment ₹1,000 (Bank):
Debit Electricity Expense, Credit SBI Bank
Har transaction ledger me record hoti hai aur automatically related group me summarize ho jaati hai.
5. Tally Me Ledger Aur Group Ki Importance
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Financial Clarity: Ledgers aur groups se aapko pata chalta hai ki paisa kahan se aa raha hai aur kahan ja raha hai.
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Reporting: Balance Sheet aur Profit & Loss Statement groups ke basis pe generate hoti hain.
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Decision Making: Ledgers ke detailed record se analyze kiya ja sakta hai ki kaunse expenses zyada ho rahe hain aur income ka source kya hai.
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Audit Friendly: Audit ke liye detailed ledger aur grouped accounts record bahut helpful hote hain.
6. Practical Tips For Ledgers & Groups
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Consistent Naming: Ledger aur group ka naam clear rakhein, jaise “Rent Expense” instead of “RE”.
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Use Predefined Groups: Agar possible ho to Tally ke default groups use karein, taaki reporting me problem na ho.
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Keep Ledger Specific: Ek ledger me sirf ek type ka transaction rakhein.
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Group Summarizes Ledger: Hamesha yaad rakhein group ka kaam ledgers ko summarize karna hai, na ki individual transactions record karna.
Conclusion
Tally me Ledger aur Group accounting ke core components hain.
(i) Ledger = Individual Account (Cash, Rent, Sales)
(ii) Group = Category of Accounts (Assets, Liabilities, Expenses, Income)
Business me proper ledger aur group setup se aap easily transactions record kar sakte hain aur accurate financial reports generate kar sakte hain.
Example Recap:
(i) ABC Traders se purchase → Ledger: ABC Traders, Group: Sundry Creditors
(ii) Cash sale → Ledger: Cash, Group: Cash-in-Hand
(iii) Rent payment → Ledger: Rent Expense, Group: Indirect Expenses
Ye approach aapko accounting process me clarity aur control deti hai.
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