RS-CFA

Tally
Accounting
Notes
ACCOUNT :-
,dkmUV dk vFkZ gS fd O;fDr@O;kikj vius
vk;&O;; dk ys[kk j[kk tkrk gSA ftlls o’kZ ds vUr esa ykHk
;k gkfu dk C;kSjk cuk ldrk gSA
Account Information :- O;kikj esa gksus okys vk; o O;;
lEc/kh lHkh lewg blds vUrxZr cukrs gSA
Group :- O;kikj esa vkus okys vU; xzqi tks ,dkmUV lewg
dh fyLV esa ugha gks rks ml u;k xzqi blds vUrxZr cukrs
gSA
Ledger Group :- O;kikj esa o’kZ Hkj esa gksus okys
[kpsZa vk; o vU; lHkh çdkj ds [kkrs blds vUrxZr cuk;s tkrs
gSA
Voucher Type :- O;kikj esa vkus okys Group-Ledger-Group
blds vykok vU; xzqi cukuk gks rks blds vUrxZr cukrs gSA
Quit :- bls okmpj VkbZi ls ckgj vkuk gks rks mi;ksx esa
ysrs gSA
Inventory Information :- blds vUrxZr ge tks O;kikj esa eky
tks cspk ;k [kjhnk tk jgk gS blesa ,dkmUV [kksyus ds ckn
xqzi cukrs gSA ftlds }kjk vkxs okmpj ,UVªh dj ldrs gSA
vxj blessa xqzi ugha cuk;k gks rks okmpj ,UVªh ugha dj
ldrs gSA
Stock Group :- LVkWd xqzi esa ftl eky dk O;kikj djsaxs
mlds [kkrs cuk;saxsA
Create :- blds vUrxZr eky dk uke o flEcy ,UVj djsaxsA

Display :- blds vUrxZr ftl&ftl eky dh ,UVªh dh gS ml eky

ds uke ns[k ldrs gSA
Alter :- blds vUrxZr ftl&ftl eky dh ,UVªh dh gS mlesa ls
fdlh Hkh oLrq dks cnydj fdlh vU; oLrq dk uke fy[kuk gks
rks ,YVj ds dh nckus ij mldk uke cnydj ;gk¡ nwljk uke fy[k
ldrs gSA
FUNCTION – KEYS

F1 :- fdlh Hkh nwljh dEiuh dks [kksyus ds fy;s bl dq¡th dk

mi;ksax dj ldrs gSA
F2 :- fnuk¡d cnyus ds fy;s bl d¡qth dk mi;ksx djsA

F4 :- cSad dh ysunsu dh ,UVªh djus ds fy;s bl d¡qth dk

mi;ksx djsA
F5 :- fdlh ikVhZ ;k ysunkrk dk iSesUV nsus dh ,UVªh djus
ds fy;s fy;s bl d¡qth dk mi;ksx djsA
F6 :- fdlh xzkgd ls iSesUV ysus dh ,UVªh djus ds fy;s bl
d¡qth dk mi;ksx djsA
F7 :- bl tujy ,UVªh esa ge nks çdkj dh ,UVªh dj ldrs gSA
nsunkrk vkSj ysunkrk nksuks dhA
F8 :- fdlh O;kikj ;k xzkgd dks eky m/kkj esa cspk gks rks
lsYl dq¡th ds tfj;s ,UVªh dj ldrs gSA
F9 :- fdlh O;kikjh ls eky m/kkj esa [kjhnrs gS rks bl ,UVªh
dk mi;ksx djrs gSA
F10 :- eSeksjh esa ge dsoy viuh ;knkLrh ds fdlh ,UVªh dks
j[k ldrs gSA
Capital A/C :- Lo;a ekfyd ;k Hkkxhnkjh [kkrs cukukA

Sales A/C :- tks ,d gh [kkrk lsYl dk gksxkA

Purchase A/C :- tks ,d gh [kkrk çpst dk gksxkA

Exp. (Indirect) :- osru] fdjk;k] nqdku] C;kt] cÎk] foKkiuA

Exp. (Direct) :- VªakliksVZ fdjk;k] etnwj rqykbZ vkfn tks

fd eky ds nqdku ij vkus rd gksrk gSA
Fixed Assets :- lHkh çdkj dh vpy lEifÙk

TkSls & nqdku] dkj] LdqVj vkfnA

Current Liabilities :- lHkh çdkj dh tekcanh ftudh jkf”k vius
nqdku ij C;kt ;k fcuk C;kt ls tek gSA
Investments :- ,y-vkbZ-lh-] ;w-Vh-vkbZ-vkbZ-oh-vkbZ-
“ks;lZ@fMiksftV vkfn eqfue dks vxzhe ljdkjh [ktkus esa
tekur tSls & VsfyQksu ,MokUl lsy VªsDVj vkfnA
Loan & Advance (Assets) :- eqfue dks vxzhe ljdkjh [ktkus
esa tekur tSls & VsfyQksu ,MokUl lsy VªsDVj vkfnA
Bank :- cSad lEc/kh lHkh [kkrs cuk;s tkrs gSA
Bank OD :- lh-lh-fyfeV ds vUrxZr lHkh [kkrs cuk;s tkrs
gSA
Cash In Hand :- dsoy ,d gh [kkrs gksaxsA

Current Assets Or Deposit :- fdlh dks udn m/kkj fn;k gks

tks fd dqN gh oDr ds fy;s gks ;k fdlh esa C;kt ij tek djok;k
gSA
Duties & Tax :- fcØh lEc/kh lHkh dj nkf;Ro 4&2 çfr”kr
vkfnA
Loan (Liability) :- RFC/LIC }kjk fy;k gqvk yksuA

Provision :- vxys o’kZ ds fy;s O;oLFkkA

Stock In Hand :- fiNys o’kZ dk eky LVkWd

Sundry Creditors :- ftuls eky [kjhnk tkrk gSA

Sundry Debtors :- ftudks eky cspk tkrk gSA

1. Transition :- O;kikj esa vkilh O;ogkj dks lkSnk dgrs gSA

2. Particular :- fooj.kA

3. Voucher Type :- çek.ku ¼,dkmUV ds vUnj mlesa çekf.kr

djuk½A
i. Cash Voucher
ii. Bank Voucher
iii. Journal Voucher
4. Cash Book :- jksdM+ iqfLrdkA 5. Bank Book :- cSad
iqfLrdkA
6. Deposit :- tekA 7. Paid :- Hkqxrku fd;kA

8. Payment :- HkqxrkuA 9. Receipt :- çkfIr ;k çkIr

djukA
10. Capital :- iw¡thA 11. Reiseount :- cÎkA

12. Amount :- jdeA 13. Cash :- jkdM+@udnA

14. Purchase :- [kjhnA 15. Sale :- fcØhA

16. Sales :- foØ;A 17. Journal :- çeq[kA

18. Rebate :- NqVA 19. Ledger :- [kkrk cghA

20. Expenses :- [kpsZA

ENTRYS

(1) Purchase :- tc Hkh viuh QeZ }kjkA fdlh ikVhZ ls eky

[kjhnk tk;s ¼m/kkj@jksdM+½ tks cspus ds fy, gks rks
Entry F9 Purchase Voucher esa gksaxhA 2 Types Of
Sales

i. Credit Purchase – m/kkj [kjhnuk (Party Name &

Purchase)
ii. Cash Purchase – jksdM+ [kjhnuk (Party Name &
Purchase)
(2) Sales :- tc Hkh viuh QeZ }kjk fdlh ikVhZ dks eky cspk
tk, ¼m/kkj@jksdM+½ Entry F8 Sales Voucher esa
gksaxhA
i. Debit Sales – m/kkj cspukA
ii. Cash Sales – jksdM+ cspukA

(3) Receipt :- tc Hkh viuh QeZ esa Cash vkrk gS rks Entry
F6 Receipt Voucher esa gksaxhA Example :- All Income,
Interest Receive, Discount Receive, Commission Receive,
Fees, Bonus, Loan Receive Etc.

(4) Payment :- tc Hkh viuh QeZ esa ls Cash tkrk gS rks

Entry F5 Payment Voucher esa gksaxhA Example :- All
Expenses, Discount Allow, Interest Allow, Fees,
Commission, Bonus, Loan Allow, Investment, Fix Assets
Etc.

(5) Contra :- tc Hkh cSad esa iSls tek djok;s tk, ;k fudkys
tk, Entry F4 Contra Voucher esa gksaxhA

i. iSls tek djokus ijA

Cr – Cash
Dr – Bank Name
ii. iSlk fudkyus ijA
Cr – Bank Name
Dr – Cash
(6) Journal :- tc Hkh viuh QeZ }kjk m/kkj [kpkZ fd;k tk, ;k
fdlh ikVhZ dks fcy fn;k tk, ;k viuh QeZ dks fdlh ikVhZ }
kjk fcy çkIr gks rks Entry F7 Journal Voucher esa gksaxhA

i. Bill çkIr gksus ijA

Dr – Expenses Name
Cr - Party Name
ii. Bill nsus ijA
Dr – Party Name
Cr – Income Name