Tally mein ledger banate waqt sabse zyada galti "Under" field mein hoti hai. Rent Indirect Expenses mein aata hai, Furniture Fixed Assets mein, Salary Indirect Expenses mein, aur Carriage Inward Direct Expenses mein. Neeche 60+ common ledgers ki poori list hai, seedhe unke sahi group ke saath.
Tally mein kaunsa ledger kis group mein aata hai? (Seedha Jawab)
Tally Prime mein 28 predefined groups hote hain, aur har ledger inhi mein se kisi ek ke under aata hai. Group galat chuna toh entry toh ho jaayegi, lekin Profit and Loss ya Balance Sheet galat banegi. Aur yahi cheez interview mein pakdi jaati hai.
Ek simple rule yaad rakhiye: agar kharcha production ya purchase se seedha juda hai toh Direct Expenses, aur agar business chalane ka general kharcha hai toh Indirect Expenses. Isi ek rule se aadhe confusion khatam ho jaate hain.
Expenses ke ledgers aur unke groups
| Ledger | Group (Under) | Kyun |
|---|---|---|
| Rent | Indirect Expenses | Office chalane ka general kharcha |
| Salary | Indirect Expenses | Staff ka kharcha, production se seedha juda nahi |
| Wages | Direct Expenses | Production/factory labour ka kharcha |
| Carriage Inward / Freight Inward | Direct Expenses | Maal laane ka kharcha, purchase se juda |
| Carriage Outward | Indirect Expenses | Maal bhejne ka kharcha, sale ke baad |
| Electricity Bill | Indirect Expenses | Office ka general kharcha |
| Telephone / Internet Expenses | Indirect Expenses | General office kharcha |
| Printing and Stationery | Indirect Expenses | General office kharcha |
| Advertisement | Indirect Expenses | Selling and distribution kharcha |
| Insurance Premium | Indirect Expenses | General business kharcha |
| Repairs and Maintenance | Indirect Expenses | General upkeep |
| Depreciation | Indirect Expenses | Asset ki value ka kharcha |
| Bad Debts | Indirect Expenses | Doobi hui rakam ka loss |
| Discount Allowed | Indirect Expenses | Customer ko diya gaya discount |
| Bank Charges | Indirect Expenses | Bank ka general charge |
| Interest Paid | Indirect Expenses | Loan par diya gaya byaaj |
| Legal and Professional Fees | Indirect Expenses | CA, lawyer ki fees |
| Factory Rent | Direct Expenses | Production se seedha juda |
| Power and Fuel (factory) | Direct Expenses | Manufacturing ka kharcha |
Income ke ledgers aur unke groups
| Ledger | Group (Under) | Kyun |
|---|---|---|
| Sales | Sales Accounts | Main business income |
| Sales Return | Sales Accounts | Sales ka ulta, isi group mein |
| Discount Received | Indirect Incomes | Supplier se mila discount |
| Commission Received | Indirect Incomes | Business ke alawa ki income |
| Rent Received | Indirect Incomes | Property se income |
| Interest Received | Indirect Incomes | Bank/FD ka byaaj |
Assets ke ledgers aur unke groups
| Ledger | Group (Under) | Kyun |
|---|---|---|
| Furniture | Fixed Assets | Lambe samay tak chalne wali cheez |
| Building | Fixed Assets | Permanent asset |
| Machinery / Plant | Fixed Assets | Production ka permanent asset |
| Computer / Laptop | Fixed Assets | Office equipment, lambe samay ka |
| Vehicle | Fixed Assets | Business ki gaadi |
| Land | Fixed Assets | Permanent asset |
| Cash | Cash-in-Hand | Nakad paisa |
| Petty Cash | Cash-in-Hand | Chhota nakad fund |
| Bank Account (current/savings) | Bank Accounts | Bank ka balance |
| Fixed Deposit | Deposits (Asset) | Bank mein jama, alag group |
| Sundry Debtors / Customers | Sundry Debtors | Jinse paisa lena hai |
| Opening Stock / Closing Stock | Stock-in-Hand | Maal ka stock |
| Prepaid Expenses | Current Assets | Pehle diya, fayda baad mein |
| Accrued Income | Current Assets | Kamaya lekin mila nahi |
| Investments / Shares | Investments | Business ke bahar lagaya paisa |
| Loan Given to Others | Loans and Advances (Asset) | Aapne diya hua loan |
| Advance to Supplier | Loans and Advances (Asset) | Pehle diya gaya advance |
Liabilities aur capital ke ledgers
| Ledger | Group (Under) | Kyun |
|---|---|---|
| Capital Account | Capital Account | Owner ka lagaya paisa |
| Drawings | Capital Account | Owner ne nikala paisa |
| Sundry Creditors / Suppliers | Sundry Creditors | Jinko paisa dena hai |
| Bank Loan / Term Loan | Secured Loans | Security ke against liya loan |
| Loan from Friend / Relative | Unsecured Loans | Bina security ka loan |
| Bank Overdraft / Cash Credit | Bank OD A/c | Bank ki OD facility |
| Outstanding Expenses | Current Liabilities | Kharcha hua, paisa baaki |
| Salary Payable | Current Liabilities | Salary due hai |
| Advance from Customer | Current Liabilities | Paisa mila, maal nahi diya |
| Provision for Tax | Provisions | Future liability ka provision |
GST aur tax ke ledgers
| Ledger | Group (Under) | Kyun |
|---|---|---|
| Input CGST / SGST / IGST | Duties and Taxes | Purchase par diya gaya tax |
| Output CGST / SGST / IGST | Duties and Taxes | Sale par liya gaya tax |
| TDS Payable | Duties and Taxes | Kaata gaya TDS, jama karna hai |
| TDS Receivable | Loans and Advances (Asset) | Aapka kaata gaya TDS |
| Professional Tax Payable | Duties and Taxes | State ka tax |
| Purchase | Purchase Accounts | Maal khareedne ka main account |
| Purchase Return | Purchase Accounts | Purchase ka ulta, isi group mein |
Group names Tally Prime ke predefined groups par based hain. Alag versions mein naam thoda badal sakte hain [uncertain, apne Tally version mein Gateway of Tally se Chart of Accounts kholkar confirm kar lijiye].
Sabse zyada galti kahan hoti hai
Teen jagah, aur teeno interview mein poochi jaati hain.
Pehli: Wages aur Salary ko ek jaisa samajh lena. Wages factory/production ka kharcha hai isliye Direct Expenses, Salary office staff ka hai isliye Indirect. Trading company mein dono Indirect ho sakte hain, lekin manufacturing mein farak zaroori hai.
Doosri: Carriage Inward aur Carriage Outward. Inward maal laane ka, isliye Direct. Outward maal bhejne ka, isliye Indirect. Log dono ko ek hi group mein daal dete hain aur Gross Profit galat aa jaata hai.
Teesri: Drawings ko Indirect Expenses mein daal dena. Drawings kharcha nahi hai, wo owner ka apna paisa nikalna hai, isliye Capital Account ke under aata hai. Ye galti P&L ko seedha kharab karti hai.
Yaad karne ki zaroorat nahi, samajhne ki hai
Is table ko ratne ki koshish mat kijiye. Har ledger par ek sawaal poochiye: ye cheez business ko chalane mein lagi hai ya maal banane/laane mein? Pehla hai toh Indirect, doosra hai toh Direct.
Assets ke liye sawaal alag hai: ye cheez ek saal se zyada chalegi kya? Haan toh Fixed Assets, nahi toh Current Assets.
Liabilities ke liye: ye paisa ek saal ke andar dena hai? Haan toh Current Liabilities, lamba hai toh Loans.
Teen sawaal, aur 90% ledgers apne aap sahi jagah chale jaate hain. Practice ke liye hamare 50 entries wale practice set mein ye sab real vouchers ke saath aata hai.
HCI mein ye kaise padhaya jaata hai
Hum Tally Authorized Training Partner hain aur Marg ERP ke saath bhi registered. Groups ka chapter hum theory se nahi, entries se shuru karte hain, kyunki list yaad karke koi nahi seekhta. Student pehle entry karta hai, Balance Sheet galat aati hai, phir wo khud dhoondhta hai ki group galat tha. Ek baar aisa ho jaaye toh dobara galti nahi hoti.
ISO 9001:2015 certified, MSME aur Ministry of Corporate Affairs registered, Billawar se 2,500+ students. Online batches bhi chalte hain.
Conclusion
Is page ko bookmark kar lijiye, entry karte waqt kaam aayega. Lekin sirf list par mat rukiye, kyunki interview mein aapse group nahi, group ki wajah poochi jaayegi. Upar wale teen sawaal yaad rakhiye aur 50 entries khud kijiye, uske baad ye table dekhne ki zaroorat hi nahi padegi. Apne Tally doubts le kar HCI Billawar centre par aaiye ya free counselling session book kijiye.
