Tally ke bare me in hindi liken kruti dev 10 me kholana
ij fDyd djrs gSaA
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English Word
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fgUnh vFkZ
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English Word
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fgUnh vFkZ
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Commission
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deh”ku] nykyh
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Good will
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Lkquke] [;kfr
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Wages
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etnwjh
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Sales
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foØ;] ospuk
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Freight
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HkkM+k
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Purchase
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Ø;] [kjhnuk
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Mention
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mYYks[k] ftØ
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Ledger
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[kkrk
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Sundry Debitors
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fofo/k nsunkj
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Octroi
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Pkqaxh
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Sundry Creditors
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fofo/k ysunkj
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Carriage inward
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HkkM+k Ø;
ij
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Stock
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LdU/k
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Insurance
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ohek
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Reparing
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ejEer
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Loss by Fire
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vkx ls gkfu
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Sales Return
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foØ; okilh
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Loss by thieves
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Ekky pksjh
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Opning Stock
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ÁkjfEHkd LVksd
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Cash at Bank
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jksdM+k cSad esa
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Paid Rent
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Hkqxrku ¼fdjk;knRr½
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Printing Stationary
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NikbZ o ys[ku lkexzh
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Electricty Expense
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fotyh O;;
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General Expense
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Lkk/kkj.k O;;
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Posted and Telegram
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Mkd o rkj
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Production
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mRiknu] jpuk
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Advertagement
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foKkiu
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Refresment
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Pkk; ikuh [kpsZ
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Purchase Return
|
Ø; okilh
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Income
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vk;dj
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Capital
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Ikw¡th] ewy/ku
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Fule
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bZ/ku
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Drawing
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vkgj.k ¼futh [kpZs½
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Legal Expense
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dkuwuh O;;
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Machine
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;a=
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Office Rent
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dk;kZy; fdjk;k
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Charity
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nku
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Office Salary
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dk;kZy; osru
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Gross Profit
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Lkdy vk;
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Cash
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Uxn
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Export Duty
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fu;kZr dj
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Allowance
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HkRrk] NwV
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Discount
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cV~Vk] dVkSrh] NwV
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Carriage Outwoard
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HkkM+k foØ; ij
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Intrest
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O;kt
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Bad Debits
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v”kq) ¼vizR;{k½ _.k
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Brokrage
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Nykyh
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||
Net Profit
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“kq) ykHk
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Net Loss
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“kq) gkfu
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||
Travelling Expence
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;k=k O;;
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Interest on Loan
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_.k ij O;kt
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||
Closing Stock
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vkfUre jgfr;k
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||
Tally esa Á;ksx gksus okys vk”;d “kCn
Tally (Accounting)
Tally %&,d
,slk lkW¶Vos;j gS ftlesa ge vius [kkrksa dh ns[kHkky dj ldrs gS rFkk
le;≤ ij dEiuh dh okLrfodrk dk irk yxk ldrs gSaA
uksV
%& lcls igys Alt+F3
ds }kjk dEiuh cukrs
gSaA blds ckn ladgers cuk;s
tkrs gSaA
VSyh
dh ihf<+;k¡ %&
lols igys 4-5 VSyh vk;h Fkh tks CySd ,.M CgkbV
Fkh blus dsoy Account ¼[kkrk½ FkkA blds ckn 5-4 VSyh vk;h Fkh tks CySd ,.M CgkbV
Fkh ;g Account With Enventry FkhA blds ckn 6-3 VSyh vk;h Fkh tks dyj ¼jaxhu½ Fkh
;g
Account With Inventory Fkhblds
ckn 7-2 VSyh vk;h Fkh tks dyj Fkh ;g Account with
Inventory with vat FkhAblds
ckn 9-0 VSyh vk;h tks dyj rFkk Account With Inventory With Vat FkhA
Short keys
F2 :- To
change the date voucher. Alt+F2 :- To change
the period date. Alt+F3 :- To select
the company new company. Alt+C :- This command working in the voucher make for
Ledger.
Alt+F1 :- To select
company. Alt+D : -To delete
for company. Ctrl+N : -To working
in the tally for calculation.
dksbZ Cash ;k
oLrq tks gekjs ikl fdlh Hkh rjhd ls vk jgh vk jgh gks] mls ges”kk Dr (Debtor)
By esa vkrk gSA tks ges”kk Entry
cukrs le; Åij fy[kk tkrk gSA
ftlds }kjk ;k ftlls Cash ;k oLrq vkrh gS
mls Cr (Creditor)
To esa fy[kk tkrk gSA tks ges”kk Entry
cukrs le; uhps fy[kk tkrk gSA
Accounting Voucher ¼izek.kd½ dh tkudkjhA
O;kolkf;d lkSnksa dk fyf[kr lcwr gksuk vko”;d gksrk gSA lkSnksa
ds izek.k iz;ksx fd;s x;s fyf[kr lcwrksa dks izek.kd dgrs gSaA izek.kd esa fdlh
Hkqxrku dh frfFk] jkf”k Hkqxrku dk dkj.k ,oe Hkqxrku djus dh vkKk nsus okys
vf/kdkjh ls lEcfU/kr lwpuk;sa gksrh gSA izek.kd dk iz;ksx ys[kkadu esa lqfo/kk
nsus ds lkFk&lkFk vkWfMfVax esa [kpkZsa ,oe~ lEifRr ds ewY; dh tkap djus
esa lgk;d gksrh gSA
uksV %& Ledger
ds ckn esa Voucher dh Entry dh tkrh
gSA
F4
:- Contra voucher
%& blesa
CkSad esa cash dk ysu&nsu gks jgk
gk]s rks ,sUV+ªh bl ckmpj esa Mkyrs gSaA
tSls%& QeZ us P.N.B. vkSj S.B.I. esa ik¡p&2 gtkj ls
[kkrs [kksysA
P.N.B. A/c Dr. 5000
S.B.I. A/c
Dr. 5000
To Cash A/C 10,000
F5 :- Payment
voucher %&blesa
cash
;fn tk jgk gks rks ;k Hkqxrku dj jgs gks rks ,sUVªh bl ckmpj esa Mkyrs gSaA
tSls%& jke us uxn eky [kjhnk&10]000:0
By Purchase
A/c Dr. 10,000
To
cash A/c Cr. 10,000
F6 :- Receipt voucher %& ;fn fdlh Hkh izdkj
ls cash izkIr
gks rks ,sVªh bl okmpj esa djrs gSaA
tSls%& uxn eky ospk 5]000
Cash
A/c Dr. 5000
To
Sales A/c Cr. 5000
F7 :- Journal voucher%& blesa ,slh ,sUVªh dh tkrh gS] ftlesa Cash u rks izkIr gqvk gks vkSj
u gh x;k gksA
tSls%& jke ls QuhZpj [kjhnk &20]000:0
Furniture
A/c Dr. 20,000
To
Ram’s A/c Cr. 20,000
F8
:- Sales voucher
%& vxj
m/kkj eky ospk x;k gks rks ,sUVªh lsYl ckmpj esa djrs gSaA
tSls%& jke dks eky ospk &50]000:
Ram’s
A/c DR. 50,000
To
Sales A/c Cr 50,000
F9 :- Puchase
voucher
%& vxj m/kkj eky [kjhnk x;k gks rks ,sUVªh bl ckmpj esa djrs gsaA
tSls%& lksgu ls eky [kjhnk &15]000:i;sA
Purchase
A/c Dr. 15000
To Sohan’s
A/c Cr-
15000
F10 :- memos voucher&¼;knnkLr½%&blesa
,sUVªh dsoy ;knnkLr ds rkSj ij dh tkrh gSA bles dh xbZ ,UVªh dk u rks Profit
& loss ij
vkSj u Balance Sheet ij dks izHkko iMrk gSA blfy, bl okmpj esa dksbZ
,sUVªh ugh djrs gSaA
vko”;d uksV
vxj eky osprs ;k [kjhnrs
le; dksbZZ uke ;k QeZ dk uke vk tkrk gS rks ;g le> ysuk pkfg;s fd
ysu&nsu m/kkj gqvk gSA
O;kikj esa tks eky vk;k & Debit
O;kikj esa tks eky x;k
& Credit
Ikkus okyk
& Debitor (Dr)
nsus okyk
& Creditor (Cr)
Debit i{k & _.kh i{k
Credit i{k & /kuh Ik{k
Entry oukrs le; Debit i{k dks Åij rFkk Credit i{k dks uhps fy[krs gSaA Debit i{k dks “Dr” rFkk Credit i{k dks “Cr” ls iznf”kZr djrs gSaA
Sales
dHkh By esa
ugha vkrk rFkk Purchase dHkh To esa ugha vkrk gSA
Group / Underhead
uksV
%& ystj cukrs le; Under ds vUrxZr budk iz;ksx gksrk gSA budks Right Side esaa
[kqyh LØhu List of Groups esa bu “kCnksa esa ls
fdlh ,d dks Select djrs
gSaA
Capital
A/c ¼iw¡th [kkrk½ %& ;g
,d eq[; xzqqi gS blds vUrZxr QeZ ;k dEiuh ds Lokeh ds [kkrk [kksyk tkrk gSa]
ftlus O;kikj izkjEHk fd;k gksA Purchase
A/c ¼Ø; [kkrk½%& ;g ,d
eq[; xqzi gSa blds vUrZxr Ø; rFkk Ø; okilh dk [kkrk [kksyk tkrk gSaA Sales
A/c ¼foØ; [kkrk½%& ;g ,d
eq[; xqzi gS blds vUrZxr foØ; rFkk foØ; okilh ds [kkrk [kksyk tkrk gSaA Bank
A/c ¼cSad [kkrk½ %& ;s ,d
mixzqi gS current Assets pkyq lEifRr ds vUrZxr
vkrk gSaA blds vUrZxr mu cSadks ds [kkrs [kksys tkrs gS ftuls gekjk ;k gekjh
dEiuh dk ysu &nsu ;k O;ogkj py jgk gSaA Direct
Expanses
¼izR;{k [kpksZ½%&;g ,d eq[; xqzi gSa blds vUrZxr Ø; ls lEcfU/kr rFkk
dkj[kkuks ls lEcfU/kr lHkh [kpksZ ds [kkrs [kksys tkrs gSaA
Ø;
ij HkkM+k Carriage inword
etnwjh Wages
pw¡xh
O;; Octroi
otyh
o ikuh Light
and water
bZ/ku
o “kfDr Fuel
and Power
mRiknu
O;; Production Expanses
Indirect
Expanses ¼vizR;{k
[kpsZ½ %&;g ,d eq[; xqzi gSa] blds vUrZxr foØ; o dk;kZy; ls lEofU/kr [kpksZ
ds lHkh [kkrs [kksys tkrs gSaA
Stationary
LVs”kujh
Salary
osru
Discount NwV
Commission paid
nykyh pqdk;k
Interest paid O;kt pqdk;k
Rent
Paid fdjk;k pqdk;k
Insurance
chek
depreciation gkl
sample uewuk
charity
nku
loss by fire vkx ls gkfu
Direct
Income ¼izR;{k
vk;½%&tkss vk; [kjhnrs le; izIr gksrh gSa]
mldk [kkrk blds vUrZxr [kksyrs gSaA Indirect
Income
¼vizR;{k vk;½%&,slh vk; tks O;kikj ls lEofU/kr u gks vkSj fQj Hkh izkIr gks
tk;s vizR;{k vk; dgykrh gSaA tSls %& edku] nqdku] deh“ku ]chek vkfnA Investment
¼fofu;ksx½%&blds
vUrZxr Share rFkk Bond ds [kkrs
[kkys tkrs gSaA tSls%&500 ”ks;j fjyk;Ul ds 50:0 izfr “ks;j [kjhnsA Sundry
Creditor ¼fofo/k ysunkj½ %&;g ,d mixzqi gS tks
dh Current Liabilities
ds vUrZxr vkrk gSa blds vUrZxr mu O;fDr;ks vkSj dEifu;ks ds [kkrs [kksys tkrs
gSa] ftuls m/kkj eky [kjhnk gks ;k ftudks :i;s nsus gks ;k ns fn;s gksA Sundry
debtors ¼fofo/k nsunkj½ %& ;g ,d mixzi gSa
tks Current Assets ds vUrZxr vkrk gSa] blds vUrZxr mu
O;fDr;ks ds [kkrs [kksys tkrs gS] ftuds vk/kkj ij eky ospk x;k gks ;k ftuls
:i;s izkIr gksus gks ;k izkIr gks pqds gksA Fixed
Assets ¼LFkkbZ lEifRr½%& ;g ,d eq[; xqzi gSa
blds vUrZxr B/P
Prepaid Accorded
vkfn ds [kkrs [kksys tkrs gSaA tSls%& Cash bank A/c vkfnA Current
liability
¼pkyw nkf;Ro½ %&;g eq[; xqzi gS blds vUrZxr B/P
Out standing uncured vkfn ds [kkrs [kksys tkrs
gSaA Secure
loon ¼lqjf{kr
_.k½%& ;g ,d eq[; xqzi gS tks Loan(liabilities) ds vUrZxr vkrk gSA blds
vUrZxr ge mu cSadksa ;k laLFkkvks ds [kkrs [kksyrs gS] ftuds ikl geus dqN fxjoh
j[k dj _.k fy;k gksA Unsecured
Loon ¼vlqjf{kr
_.k½%&;g ,d mixqzi gS tks (Loan(liabilities)) ds vUrZxr vkrk gS] blds
vUrZxr mu O;fDr;ks ;k laLFkkvksa ds [kkrs [kkys tkrs gS] ftuls geus fouk xkjUVh
ds dksbZ _.k fy;k gks vFkZr fouk dqN fxjoh j[ksA Bank
O/D ¼cSad
Over Draft ) %&;g Hkh cSd O/D dk;kZy; gS] bls vUrZxr ge
mu cSdks ds [kkrs [kksyrs gS] ftuls geus vkWoj Mkª¶V ouok;k gSaA Duties
and tax %&blds
vUrZxr Vat, tax
vkfn dk [kkrk
[kksyrs gSaA
Note
%&vxj
izkIr fd;k gS rks Discount Dr.
esa
vk;sxkA vxj fn;s gSa] Discount Cr.
es
vk;sxkA
Vsyh es iz;ksx gksus ckys
egRoiw.kZ rF;
â Trade ¼O;kikj½%&dksbZ Hkh dk;Z tks ykHk ds fy, fd;k
tk;s O;kikj dgykrk gS] ;|fi O;kikj dk mnns”; ykHk dekuk gksrk gS] ijUrq mleas
gkfu Hkh gks ldrh gSaa
â Proprietors ¼O;kikjh ;k O;kikj dk Lokeh½%&og O;fDr tks
O;kikj esa i¡wth yxkrk gS] O;kikj dk lapkyu djrk gS] O;kikj esa tksf[ke mBkrk
gS rFkk ykHk dk vf/kdkjh gksrk gS] O;kikjh dgykrk gSaA
â Transaction ¼ysu nsu ;k O;ogkj½%&
O;kikj ls lEofU/kr lHkh vkfFkZd fØ;k, tks vU; fdlh i{k ds lkFk m/kkj ;k uxn ds
:i esa dh tkrh gS] ysu nsu ;k O;ogkj dgykrh gSaA
â Capital ¼iw¡th½%& og /kujkf”k
ftls O;kikjh eky jksdM+ vFkok vU; fdlh lEifRr ds :i esa yxkrk gS] iw¡th dgykrh
gSaA
â Drawing ¼vkgj.k ;k futh
O;;½%&O;kikjh vius futh dk;Z ds fy, tks jksdM+ ;k eky QeZ ls fudkyrk gS]
vkgj.k dgykrk gSaaA
â Goods ¼eky½%&ftl oLrq ls
O;kikjh O;kikj djrk gS og mldk eky dgykrh gSaA tSls%&
diMs O;kikj ds fy, &diM+k
QuhZpj
O;kikj ds fy, &QuhZpj
â
Purchase ¼Ø;½%&tks eky O;kikjh }kjk [kjhnk tkrk
gS] mls Ø; dgrs gSaA uxn [kjhnus ij ;g uxn Ø; Cash
Purchase rFkk
m/kkj [kjhnus ij ;g Credit
Purchase dgykrh gSaA
â
Purchase Return ¼Ø; okilh½ %&[kjhns
gq, eky dks tks eky fcØsrk dks okil dj fn;k tkrk gS] og Purchase Return dgykrk gSaA
â
Sales ¼foØ;½%&fods gq, eky dh jkf”k dks fcØ;
dgrs gSa foØ; uxn o m/kkj nksuks izdkj dk gks ldrk gSA
â
Sales Return ¼foØ; okilh½%&fods
gq, eky esa ls tks eky Øsrk }kjk okil dj fn;k tkrk gSa] mls
Sales Return
dgrs gSaA
â
Trade Discount ¼O;kikfjd
NqV½%&O;kikjh eky ds lwph ewY; ij tks dqN izfr”kr ds :i esa Øsrk dks nsrk
gS] mls O;kikfjd NqV dgrs gSaA
tSls%&fdlh iqLrd dk ewY; 10:0 gSaA
blds ewY; esa 5% deh djus ij
10*5
100
10 =5/10
=0.5
=10-0.5 =
9.5 :0
vFkkZr ;g iqLrd 9.5 :0 dh gqbZA
Note%& O;kikfjd NwV dk mnns”; foØh o<++kuk
gksrk gSa vFkkZr iqLrdksa esa bldk ys[kk ugh fd;k tkrk gSaA
â
Cash Discount ¼uxn NwV½ %& og NwV
tks fuf”pr vcf/k ds Hkhrj vFkkZr iw.kZ Hkqxrku djus ds fy, nh tkrh gSa] uxn NwV
dgykrh gSA
tSls
%&2% izfr”kr dh NwV ls ,d ekg
esa ;fn nsunkj dks 1000 :i;s nsus gS vkSj og ,d ekg ds vUnj Hkqxrku dj nsrk gS
rks og dsoy 980 :0 nsXkk vkSj og iw.kZ :Ik ls nsunkjh ls eqDr gks tk;sxkA
â
Debtor ¼nsunkj½%&bls _.kh Hkh dgrs gS] m/kkj
eky [kjhnus ij Øsrk nsunkj gks tkrk gS] bls vius ysunkj dks dqN jde pqdkuh
gksrh gS] to rd ;g jde ugh pqdkrk nsunkj cuk jgrk gSA
â
Creditor ¼ysunkj½%&;g _.k nkrk Hkh gksrk gS]
Sales m/kkj djus ij ;g ysunkj
gks tkrk gSaA
â
Account ¼[kkrk½%&fdlh O;fDr oLrq vFkok vk; O;;
ds laf{kIr fooj.k dks ml O;fDr oLrq vFkok vk; O;; dk [kkrk dgrs gSaA izR;sd
[kkrs ds nks i{k gksrs gSaA ck;s i{k dks Debit rFkk nk;s i{k dks Credit
dgrs gSA
Kinds
Of Account
1-Personal A/C
2- Real A/C 3- Nominal A/C
Personal
A/c ¼O;fDrxr
[kkrk½%&fdlh O;fDr vFkok laLFkk ds [kkrs dks O;fDrxr [kkrk dgrs gSaA
tSls%& jke dk [kkrk] eksgu
dk [kkrk] ch.vkj.,l dk [kkrk vkfnA
Real
A/c ¼okLrfrd
[kkrk½%& O;fDr ds fdlh lEifRr ls lEofU/kr [kkrs dks okLrfod [kkrk dgrs gSA
tSls%&
Cash,
Goods A/c, Furniture A/c, Machine A/c
Nominal
A/c ¼vokLrfod
[kkrk½%& vk;&O;; rFkk ykHk&gkfu
ls lEofU/kr [kkrksa dks vokLrfod [kkrk dgrs gSaA
tSls%& Wages A/c, Salary A/c, Rent A/c, Interest A/c
cc
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