TALLY ERP.

9
WITH GST
ASSIGNMENT

1
 WHAT IS TALLY?
Tally is an accounting software developed by Peutronics Pvt.Ltd.Company
situated in Bangalore (India) 1988.
(TallyComputer esa Accounting Software gSA ftldk fuekZ.k Peutronics Pvt.
Ltd.Company Bangaloreusa lu (1988) esa fd;k FkkA
What is accounting?
Accounting is anArt or we can say Science of recording business transaction,
following a set of rules & regulation basically of financial nature.
(Accounting ,d dyk gSA vkSj ge ;g Hkh dj ldrs gSA;g ,d foKku Hkh gSA
O;kikj esa eky ls lacf/kr ysunsukas dk tks fglko fdrkc j[krs gSA mls
Accounting dgrs gSA
Purpose of Accounting: -
 We keep record of each and every transaction. (AccountingÁdkj dk
ys[kk tks[kk j[kus ds fy, mi;ksxh gSA)
 It helps in deriving profit & loss for the business. (O;kikj esa ykHk gkuh
ds tkudkjh gsrqq)
 It helps in preparing tax statements. (dj fu/kkZj.k gsrq)
 It helps in preparing balance sheet. (balance sheet cukus ds fy,)
 It helps in acquiring loans from the market. (cktkj esas loans ysus esa)
 It can be used as evidence. (lcqr ds rksj ij)
 It helps in satisfying different parties interested in business. (fofHkUu
parties dks Ásfjr djrh gSA business esa)

2
 Company Information (Chapter –I)
Company Creation Screen
Directory
It is nothing but the data storage location.

Name
In this filed, we are required to type the name of the company, for Example.
XYZ INC.

Primary Mailing Details

 Mailing Name
In this filed, we are required to type the name of the company, for
Example. XYZ INC.

 Address
In this data field, we are required to enter the address of the
company.

 Country
Here we are required to select the country from the list in which the
business Operates.

 State
In this data field we have to select the state in which we would
comply with statutory laws

 Pincode
Pincode of the location where the office exists.

Contact Details
 Phone no
Enter the Company contact number which we would like to display
on Invoices

3
 Mobile no
Enter the Contact number of Managing Person to whom any queries
related to Invoicing or Delivery of product, complaint in product
could be reached to

 Fax No
Enter the Fax number to which any confirmation statements, ledger
copies etc., could be sent and received

 E-mail
Enter the company’s email address to which any product inquiry
and other communications could be made.

 Website
Enter company’s web address if any

Books and Financial Year Details

 Financial year begins from
In this data field, you have to type the financial year in which you
want create a company. Suppose you may be starting company on
December 01 2018, you should enter the financial year from as
01.04.2018.

 Book beginning from

In this data field, you have to type the financial year in which you
want create a company. Suppose you may be starting company on
December 01 2018, you should enter the financial year from as
01.04.2018.

Security Control
 Tally Vault password (if any)

Use Security Control ?

In this data field we will be asked administrator name and password.

4
Base Currency Information
 Base Currency symbol
In this data field, the currency symbol of the country is auto
selected based on the country of origin fed by you in previous data
field. There is no need to change this data field if you are using the
same currency for accounting.

 Formal Name
This is the formal name of the currency selected in previous field

 Suffix symbol to amount ?

This data field will ask you whether currency symbol is required for
example : prior to amount like $ 4,500
 Add space between amount and symbol ?
This data field is like $ 4,500 a space in between currency symbol
and amount.
 Show amount in millions ?
If we set this data field to Yes, Tally will display amount in millions
that is in Balance sheet or other report, Amount for example
100,00,000 will be shown as 10. [One million equals 10,00,000].

 Number of decimal places

It is general practice to use 2 decimal places, for example :

 for using Paisa in Indian currency we use 2 decimal place.

 for using cents in American dollar currency we use 2
decimal places
 Word representing amount after decimal
This data field is used in printing, in Indian currency decimal
portion is said to be Paisa. Set this field as per your formal name of
decimal value in your currency. For USD it is cents. Hundred cents
make one dollar.

 Number of decimal places for amount in words

5
 If we set this data field to 1 decimal places in Indian currency, then
while printing 75 Paisa. Will print as seventy Paisa, if we set this to
2 decimal places, then it will print second fraction like seventy five
Paisa

Home > Tally > ALTERATION OF COMPANY IN TALLY

ALTERATION OF COMPANY IN TALLY

Suppose, you have created a company in tally ERP 9 and you

committed some mistake or you want to alter the structure of the
company then it can be done very easily. But do very carefully because
creation or alteration of company in tally is the framework of all
accounting transactions or reports. So, be very careful while making
any change in company.

To Shut a Company

Go to the Gateway of Tally > Alt + F3 > Company Info. > Shut Company.
Select the Company which you need to shut from the List of
Companies. You can also use Alt + F1to shut a Company from the
Gateway of Tally screen

To Select a Company
1. Go to the Gateway of Tally > Alt + F3 > Company Info. > Select
Company OR Press F1. Tally.ERP 9 displays the List of Companies
screen. All the companies created are displayed in an alphabetical
order. Select the company name from the list given.

To Delete a Company

Go to the Gateway of Tally > Alt + F3 > Company Info. > Alter.

6
 CHAPTER -2
ACCOUNTGROUP
Tally provides a set of 28 pre defined group of these 15 are primary groups and
13 are sub-group as follows:-
1. Capital Account :- This is primary group to hold the Capital and Reserves
of these company. Accounts like partners capital A/c, proprietors Capital
A/c.
 Reserves and Surplus :- This a sub group of Capital Account. Accounts
like Investment.
2. Current Assets :- This is a primary group. All assets of the company are
placed under this head. There are six group to Current Assets.
 Bank A/c :- This is the first sub-group of Current Assets., Any Bank Saving
and Current A/c Under this head.
 Cash in Hand :- This is the second sub group of Current Assets. This will
hold Cash A/c only. Cash A/c is automatically created under this group
when a created company.
 Deposit :- This is the third sub group of current Assets. Account related
to Deposit likes Fixed Deposit, Rental Deposit etc..
 Loan and Advance :- This is the fourth sub group of Current Assets like –
Salary Advance, Rent Advance, Advance to Purchase Fixed Assets etc.
 Stock in Hand :- This is the fifth Sub Group of Current Assets. Opening
and Closing Stock under this sub group.
 Sundry Debtors :- This is the six sub group of Current Assets. This group
is used to creat customer a/c.
3. Current Liabilities :- This is primary group. It has three sub groups.

7
 Duties and Taxes :- This is the First sub group in Current Liabilities.
Accounts of trade duties and taxes like Excise, Local Sales Tax, Central
Sales Tax, Service Tax, Vat etc.
 Provisions :- This is the Second sub group of Current Liabilities. It is used
to hold tax provisions like – Income Tax.
 Sundry Creditors :- This is the third sub group of Current Liabilities.
Account trade creditors Supplier..
4. Fixed Assets :- This is a primary group. Account like Building, Furniture,
Machine & Land etc.
5. Investment :- This is primary group. It holds all type of investment like
share, debenture etc.
6. Loans (Liabilities) :- This is a primary group. It has three sub group.
 Bank OD :- This is the first sub group of Loan A/c.
 Secured Loan :- This is the second sub group of loan account of loans
taken by the company from financial corporation, bank etc against fixed
assets.
 Unsecured Loan :- This is the third sub group of Loan. Unconditionally
from Outside parties including debtors, relative etc.
7. Suspense Account :- This is a primary group. Account of money received
or paid by the company the nature of which is not known like money
paid as travelling advance can be created in this group. This is a balance
sheet items.
8. Misc Exp. A rarely used primary group. This group is add to indirect exp.
9. Sales A/c :- This is a primary group General Sales A/c etc.
10.Purchase A/c :- This is a primary group General Purchase A/c etc.

8
11.Direct Income :- This is a primary group. Selling the goods of the
company can created accounts of direct income of the company like
income by selling the goods of the company under this group.
12.Indirect Income :- This is a primary group. The account of Direct Income
like Rent recived, Commission received etc.
13.Indirect Exp. This is a primary group. The account of Indirect Exp. Like –
Salary, Advertisement, Stationery, Travelling Exp. Etc.
14.Direct exp. – This is a primary group. The account of Direct Exp. Like-
Wages, Frieght, Carriage, Electric bill etc.
15.Branch /Division :- This is a primary group. The account of Branch /
Division, sister concern, Franchisee etc.

9
 TALLY REPORTS

1. PROFIT & LOSS A/C :- Profit & Loss A/c will display the Nett Profit or Loss
of the Company for the Current Financial year. Profit & Loss Report in
Left Column is All Direct/Indirect Exp. (Dr.) & Right Hand Side All Income
Direct/Indirect (Cr.).

2. BALANCE SHEET :- A balance Sheet is a Statement of the Financial

position of the Company. It display the Capital, Assets and Liabilities of
the Company.

3. DAY BOOK :- The Voucher entered can be displayed from the Day Book.
To select Day Book. To display the voucher in details Press Alt+F1.

ALTERING THE VOUCHER :- To Make any changes in the Voucher, after

displaying the voucher by selecting Day Book from Display Menu, move
the highlight to the Voucher to be edited and press Enter.

DELETING THE VOUCHER

To delete a voucher, after displaying the voucher by selecting Day Book

from Display menu, move the highlight to the voucher to be deleted and
Press Enter. It will display the voucher as It is created. Press Alt+D to
deleted the Voucher. Tally will ask to confirm The deletion. Answer yes
or Press enter.

10
 Raj Pvt Ltd (Assignemnet-1)

Ledger Amount Ledger Amount

Capital 250000 Manufacturing Wages 110000
Drawing 70000 Carriage Inward 4000
Sundry Creditor 80000 Carriage Outward 4200
Discount Received 7020 Bad Debts 1500
Bank O.D. 40000 Salaries 28000
Purchase 6000 Int on Bank Charges 1260
Sales 675000 Discount Allowed 1500
Sales Return 860 Insurance 3000
Opening Stock 90000 Cash at Bank 1400
Plant & Machinery 170000 Cash in Hand 300
Furniture 15000 Closing Stock 90000
Building 150000 Depreciation on Machinery 10%, Furniture 10%
Sundry Debtors 302300 and Building 25%
Manufacturing Exp. 60000 Ans = 405700

Rahul Pvt Ltd (Assignemnet-2)

Ledger Amount Ledger Amount

Cash at Bank 26400 Repairs 840
Cash in Hand 3000 S. Creditors 20780
Sales 261230 Building 95820
Opening Stock 27410 Loan 45000
Sales Return 3300 Bad Debts 1900
Discount 6380 Plant and Machinery 30000
Bill Receivable 1820 Capital 200000
Sundry Debtors 52720 Advertisement 1000
Depreciation 4780 Carriage 450
Purchase 184030 Closing Stock 35000
Discount on 3900
Purchase
Wages 14040 Ans = 49740/-
Trade Exp 5020
Int. on Loan 1240

11
 Assignment (-3)

Ledger Amount Ledger Amount

Capital 82000 Lighting 400
Life Insurance 2800 Motor Car Exp 6300
Premium
Plant & Machinery 5000 Bank A/c 15200
Opening Stock 15000 Loan his Friend 10000
Purchase 87200 Closing Stock 10000
P. Return 1000
S. Debtors 21000
Furniture 9100
Motor Car 40000
Freight 2000
Carriage 800
Trade Exp. S. 15400 Ans = 1,24,900
Creditors
Cash in Hand 9000
Loan Int. 6000
Assignment-4

LEDGER AMOUNT LEDGER AMOUNT

CAPITAL 128200 FRIGHT 8500
HOUSE HOLD EXP. 10000 RENT AND TAX 7000
SALES 180000 TYPEWRITER 800
SALES RETURN 4000 POWER 2200
P. RETURN 6000 S. DEBTORS 32600
PURCHASE 150000 COMMISSION 3000
BANK O.D. 15000 COMMISSION 2200
RECEIPT
INT. ON O.D. 1500 FREE HOLD 30000
PROPERTY
S. CREDITOR 17800 S. EXP 3900
SALARY 20000 AUDIT FEE 1700
INSURANCE 800 LIGHTING 2000
MOTOR VEHICLE 30000 CARRIAGE 800
OUTWARD
INT. ON INVESTMENT 2000 ANSWER – 26000
CARRIAGE INWARD 800

12
 Assignment-5

LEDGER AMOUNT LEDGER AMOUNT

CAPITAL 82000 S. RETURN 6000
LIFE INSURANCE 2800 LIGHTING 400
PLANT & MACHINERY 5000 MOTRO CAR EXP. 6300
OPENING STOCK 15000 BANK A/C 15200
PURCHASE 87200 LOAN FROM FRIEND 10000
P. RETURN 1000 LOAN INT. 900
S. DEBTORS 21000 CLOSING STOCK 10000
FURNITURE 9100 DEPRICIATION MOTOR CAR BY 10%
MOTOR CAR 40000
FRIGHT 2000
CARRIAGE 800
TRADE EXP. 15400
SUNDRY CREDITORS 900 ANSWER - 5800
SALES 124000
Assignment-6

LEDGER AMOUNT LEDGER AMOUNT

PLANT & MACHINERY 19720 ELECTRICITY 986
MANUFACTURING WAGES 34965 INSURANCE & TAXES 4175
SALARIES 10135 GOODWILL 30000
FURNITURE 9480 RENT 2400
FRIEGHT ON PURCHASE 1980 S. DEBTORS 93140
FRIGHT ON SALES 2150 STABLE EXP. 688
BUILDING 25000 OPENING STOCK 34170
CAPITAL 80000 HORSE ANDD CARS 5165
S. CREDITORS 65160 PURCHASE 97165
BANK LOAN 10000 SALES RETURN 3170
P. RETURN 1140 GENERAL EXP. 8000
SALES 246850 BAD DEBTS 1485
MANUFACTURING EXP. 9455 INT. ON BANK 475
CHARGES
FUEL AND POWER 1276 ADVERTISMENT 4500
BANK BALANCE 9325 CASH 145
CLOSING STOCK 29638
DEP. ON PLANT & MACHIENRY 4.5%, BUILDING 2.5% AND HORSE AND 5%
ANSWER – 58682.35

13
 Assignment-7

LEDGER AMOUNT LEDGER AMOUNT

OPENING STOCK 30000 AUDIT FEE 1200
PURCHASE 350000 CARRIAGE 4000
SALES 560000 FURNITURE 30000
P. RETURN 6000 BUIDLING 250000
DIRECT EXP. 12000 CASH 2000
INDIRECT EXP. 3000 S. DEBTORS 64000
WAGES 72400 S. CREDITOR 45000
SALARY 28100 BANK OVERDRAFT 27800
CHARITY 2100 INT. ON BANK OD. 3800
REPAIR 3700 CAPITAL 220000
BAD DEBTS 4000 PEROSONAL EXP. 8000
LOAN FROM RAM 20000 CLOSING STOCK 20000
INT. ON LOAN 1500
Depreciation on building 3.5% & furniture 2.5% Answer – 52700

Assignment-8
LEDGER AMOUNT LEDGER AMOUNT
OPENING STOCK 15310 S. CREDITOR 14000
PURCHASE 82400 ELECTRICITTY 4200
SALES 256000 CHARITY 500
S. RETURNN 4000 CASH 4460
P. RETURN 2400 BANK BALANCE 4000
FACTORY RENT 180000 BANK CHARGE 180
COAL & GAS 6000 ESTABLISHMENT EXP. 3600
WAGES 36600 PLANT & MACHINERY 42000
DISCOUNT 7500 BUILDING 150000
COMMISSION 1200 GOODWILL 20000
RECIPT
BAD DEBTS 5850 PATENTS 10000
PRODUCTIVE EXP. 2600 TRADE MARK 5000
CARRIAGE 8700 LOAN 25000
CAPITAL 250000 INT. ON LOAN 3000
DRAWING 48000 CLOSING STOCK 3000
S. DEBTORS 57000
DEPERIATION ON PLANT & MACHINERY 5%.
ANSWER – 99,940

14
 Assignment-9

LEDGER AMOUNT LEDGER AMOUNT

OPENING STOCK 5000 REPAIR 1600
WAGES 3000 TRAVELING EXP. 4200
SALARY 8000 POSTAGE 300
PURCHASE 175000 TELEGRAM EXP. 200
SALES RETURN 3000 LEGAL EXP. 500
S. DEBTORS 82000 BILL RECIVIABLE 50000
DISCOUNT ALLOWED 1000 BUILDING 110000
INSURANCE 3200 SALES 180000
RENT 4300 P. RETURN 2000
FUNTTIRE & FITTING 20000 DISCOUNT RECIVED 500
TRADE EXP. 1500 CAPITAL 300000
BAD DEBTS 2000 BILL PAYABLE 22000
DRAWING 32000 COMMISSION 4000
RECEIVED
TRAVELLING 2500 RENT 6000
ADVANCE
Depreciation ON PLANT & MACHINERY 5%. ANSWER – 26,800
Assignment-10

LEDGER AMOUNT LEDGER AMOUNT

CAPITAL 20500 DRAWING 2500
S. CREDITORS 15000 PURCHASE 85500
TRAVELLING ADVANCE 3400 CARRIAGE 750
RENT RECIVED 300 WAGES 11500
PURCHASE RETURN 2000 POWER 4000
SALES 144800 SALARY 17200
BAD DEBTS 300 DISCOUNT RECIVED 900
ADVERTISMENT 4000 G. EXP. 4100
PLANT & MACHINERY 10000 RENT AND INSURANCE 9950
GOODWILL 2500 DISCOUNT ALLOWED 2500
OPENING STOCK 16000 SALES RETURN 300
S. DEBTORS 7300 COMMISSION PAID 200
CASH AT BANK 1000 CLOSING STOCK 10000
CASH IN HAND 55 SHARE 25000

DEPERICATION ON PLANT & MACHINERY 5.5%. ANSWER - 1150

15
 Assignment -11

LEDGER AMOUNT LEDGER AMOUNT

GOODWILL 30000 CASH AT BANK 25000
LAND & BUILDING 60000 CASH IN HAND 1400
PLANT & 40000 S. DEBTORS 45000
MACHINERY
LOOSE TOOL 3000 REPAIR 1800
BILL RECIVIABLE 2000 PRINTING & STATIONER 600
OPENING STOC K 40000 BAD DEBTS 1200
PURCHASE 51000 ADVERTISMENT 3500
WAGES 20000 FURNITURE 1200
CARRIAGE 1200 GENERAL EXP. 250
P. RETURN 2650 INVESTMENT 5000
COAL & GAS 5600 CAPITAL A/C 203000
SALARY 4000 BILL PAYABLE 13800
RENT PAID 2700 S. CREDITORS 30000
DISCOUNT 1500 SALES 115000
ALLOWED
DEPERICATION ON PLANT & MACHINERY 5.5%, LOOSE TOOL 2.5% & FURNITURE 3%,
ANSWER - 21989
Assignment -12

LEDGER AMOUNT LEDGER AMOUNT

CAPITAL 200000 SALES 480000
DEBTORS 40000 P. RETURN 12000
CREDITORS 25000 S. RETURN 10000
LOAN 30000 CARRIAGE OUTWARD 8000
INT. ON LOAN 2250 CARRIAGE INWARD 6500
DISCOUNT 1800 SALARY 7200
OPENING STOCK 20000 SALARY ADVANCE 600
MOTOR VEHICLE 50000 RENT & TAX 15000
CASH AT BANK 4450 ADVERTISEMENT 5000
INVESTMENT 16000 GENERAL EXP. 6400
WAGES 18000 BILL RECIVIABLE 7500
LAND & BUILDING 280000 BILL PAYABLE 5400
BAD DEBTS 1500 INSURANCE 3000
PURCHASE 250000 CLOSING STOCK 25000
DEPERCIATION LAND & BUILDING 2.5%, AND MOTOR VEHICLE 20%. ANSWER -145350

16
 Assignemnt-13

LEDGER AMOUNT LEDGER AMOUNT

CAPITAL 150000 INT. ON LOAN 118
FURNITURE 64000 LOAN 75000
LOOSE TOOL 6250 COMMISSION RECIVED 375
BUILDING 75000 CASH IN HAND 650
BAD DEBTS 1250 INSURANCE 1250
S. DEBTORS 3800 G. EXP. 782
S. CREDITORS 2500 SALARY 3300
O. STOCK 3460 CLOSING STOCK 3250
PURCHASE 5475 SALARY ADVANCE 3000
SALES 15450 INCOME TAX 500
BANK OVERDRAFT 2850 GST 2500
SALES RETURN 2000 ADVANCE TO PURCHASE 5000
FIXED ASSETS
PURCHASE RETURN 1250 TRAVELLING ADVANCE 2000
STATIONERY 450 SALARY ADVANCE 3000
DEP. BUILDING 5% AND FURNITURE 10%, LOOSE TOOLS 5000. ANSWER – 12910

Assignment-14

LEDGER AMOUNT LEDGER AMOUNT

OPENING STOCK 25000 ADVERTISEMENT 10000
FURNITURE 16000 INT. ON LOAN 7000
PURCHASE 555300 SALES 700000
CARRIAGE INWARD 4700 S. CREDITORS 72500
BAD DEBTS 1800 BANK O.D 50000
WAGES 52000 DISCOUNT 500
S. DEBTORS 80000 CAPITAL 200000
SALES RETURN 15000 PURCHASE RETURN 2000
RENT 24000 CLOSING STOCK 26700
MISC. EXP. 3400 TRAVELLING ADVANCE 2000
SALARY 68000 SALARY ADVANCE 3000
CASH 8900 INCOME TAX 2500
DRAWING 14000 VAT 450
BUILDING 160000
DEP. ON BUILDING 3.5% & FURNITURE 2.5% ANSWER -44000

17
 Assignemnt-15

LEDGER AMOUNT LEDGER AMOUNT

CAPITAL 350000 TELEPHONE CHARGES 2500
DRAWING 48000 SALARY 3000
GOODWILL 15000 PRINTING & STIONERY 390
PLANT & MACHINERY 250110 SUNDERY INCOME 7500
PURCHASE 95000 RENT 2200
SALES 300000 INVESTMENT 30000
ELECTRICITY BILL 18000 G. EXP. 22600
S. DEBTORS 54200 BILL PAYABLE 1000
S. CREDITORS 16800 BUILDING 50000
SALES RETURN 2700 FURNITURE 35000
P. RETURN 1200 CLOSING STOCK 7000
ADVERTISEMENT 6000 SHARE 15000
OPENING STOCK 45400 TRAVELLING ADVANCE 2500
CASH IN HAND 22900 INCOME TAX 5000
DEP. ON BUILDING 2.5% & FURNITURE 1.5% ANSWER – 116135.00

18
 CHAPTER -3

1- STEPS TO MAE A VOUCHER ENTERY

1. Check the date of voucher to be entered. if the date displayed on the
screen at the right side of voucher. Is different from the voucher date
then voucher date change press F2 and change financial area Alt+F2.
2- Identify the voucher type of transaction like Receipt, Payment, Purchase,
Sales, Contra etc. and select the type of voucher be pressing appropriate
function keys.
3- Indentify the ledger accounts in the transaction. At least 2 accounts
must be identified and these accounts must already have been created,
4- Identify the amount of Debit and Credit. Total of both and Credit must
be equal.

VOUCHER ENTRY
1. PAYMENT VOUCHER (F5)

This voucher is used all type of payment cheque/cash. Like –

wages, salary etc.

Dr : All Expenses

Cr. : Cash/Cheque.

2. RECEIPT VOUCHER (F6)

This voucher is used all type of Receipt cheque/cash. Like – Int. on
Investment, Commission and all incomes.
By : Cash/Cheque
Cr. : All Incomes.

19
3. CONTRA VOUCHER (F4)
This voucher is used only Bank entry.
If cash deposit in to bank then bank a/c is debit and cash a/c is credit.
If cash is withdrawn in to the bank then bank a/c is credit and cash a/c is
debit.
4. PURCHASE VOUCHER (F9)
This voucher is used only Purchase Goods entry. Not a purchase Fixed
Entry in this voucher.
Cr. - Party Name/Cash
Dr. - Purchase Goods.
5. SALES VOUCHER (F8)
This voucher is used only Sales Goods entry. Not a Sales of Fixed Entry in
this voucher.
Dr. - Party Name/Cash
Cr. - Purchase Goods.
6. DEBIT NOTE (Ctrl+F9)
This Note is used Purchase Return entry.
Dr. - Party Name/Cash
Cr. - Purchase Return.
7. CREDIT NOTE (Ctrl+F8)
This Note is used Sales Return entry.
Cr. - Party Name/Cash Dr. - Sales Return
8. JOURNAL VOUCHER (F7)
This Voucher is Adjustment Voucher this voucher is use adjustment
entry like Depreciation on Fixed Assets.
Dr.- Depreciation Ledger
Cr. Fixed Assets.

20
9. STOCK JOURNAL (ALT+F7)
This is used to transfer of Materials. It allows to make the entry of items
moved from one godown to another without affecting the financial
accounts.
10.PHYSICAL STOCK VOUCHER (ALT+F10) This voucher is used to enter
actual stock of items on a given date. Whenever the actual stock is
checked, Make an entry in the Physical Stock Voucher to Specify the
correct stock.
11.MEMO VOUCHER (F10) :- This is a purely non-accounting voucher. That
is the entries in this voucher do not affect the accounts because, these
entries are not posted to ledgers and they do not affect the final result
of the Company. Tally Stores Memo voucher in a separate register called
Memo Register.

21
 (Assignemnet-1)

A/c Only + Service Tax

1. Raju Commercial Training Institute Started Institute on 01/4/2019

with Building Rs. 1,75,000, Furniture Rs. 75000 and Cash Rs. 75000.
2. On 8/4/2019 Open Current Bank A/c in PNB and Deposit Rs. 15000.
3. On 20/5/2019 Purchase Stationery Rs. 25000 and Furniture Rs.
50000.
4. On 25/5/2019 withdrawn Rs. 5000 by Bank
5. On 30/8/2019 Deposit Rs. 15000 by Bank
6. On 30/8/2019 Admit 25 New Student for Admission Rs. 7025 each
Student Fees.
7. On 20-9-2019 Paid Income Tax Rs. 25000 by Cheque
8. On 30/7/2019 Paid Telephone Bill Rs. 2000, Salary Rs. 12000,
Printing &Stationery Rs. 600, Upkeep of Library Rs. 19000.
9. On 10-10-2019 Admit New Admission 38 student and each Student
Fees is Rs. 3500 and paid fee by Cheque.

10.On 6/8/2019 Depreciation on Building 5% Furniture 8%.

Ans = 235275

(Assignemnet-2)

1. Tulsian Public School started School on 01/04/2019 with building

Rs. 1500000, Furniture Rs. 3,00,000 and Cash Rs. 1,50,000.
2. 15/04/2019 Open Current A/c in PNB and Deposit Rs. 15000.
3. 18/04/2019 Taken a loan his friend Rs. 25000 and paid loan interest
2.5%.
4. On 20/04/2019 paid salary Rs. 1200000. Stationery Rs. 173000,
Lighting Rs. 36000, General Exp. Rs. 65000, Prize Awarded Rs.
20000, Tournament Exp. 30000, Library Books Rs. 375000.
5. On 15/5/2019 Received Tuition Fee Rs. 25,10,000, Prize fund
2,00,000, Tournament Fund Rs. 3,00,000, interest on investment Rs.
2,77,000.

22
6. Donation for School Hall Rs. 1,50,000.
7. Depreciation o Building 1%, Furniture 10%

Ans = 1492375

(Assignemnet-3)

1. Rama Group of Institute started institute with building Rs. 500000,

Furniture Rs. 250000 and Cash Rs. 25000.
2. On 15/04/2019 open current Bank A/c in PNB and Deposit Rs.
10000.
3. On 10/4/2019 Taken a loan 250000 PNB Bank and paid Loan
Interest 2.8%
4. On 25/6/2019 Admit New Admission 15 and Paid Fee by Cheque
2500 Fees each student.
5. On 30/4/2019 Purchase 15 Chair and 20 Table at the rate 250 and
300 each.
6. On 15/6/2019 Sales Old Furniture 7 Chair at the rate 150 each.
7. On 20/8/2019 Admit New Admission 38 Student and paid Fees 3500
each.
8. On 28/8/2019 paid income tax Rs. 20000.
9. On 31/9/2019 Depreciation on Building 4.5% and Furniture 3%.

Ans = 1,54,800

(Assignemnet-4)

1. Netaji Subhash Club started Club on 1/4/2019 with Building Rs.

250000 and Purchase Furniture Rs. 80000, Sport Equipment Rs.
40000 and Cash Rs. 25000.
2. On 15/5/2019 Open Current Bank A/c in PNB and Deposit Rs. 2500.
3. On 14/04/2018 Paid payment Salaries Rs. 20000, Rent Rs. 15000,
Printing & Stationery Rs. 8000, Water & Power Rs. 15000, News Paper
Rs. 1800, Furniture Repair Rs. 200.
4. On 25/08/2019 Receipt Membership Fees Rs. 15000, Income from
Advertisement Rs. 20000, Interest Rs. 15000, Entrance Fee Rs. 8000.

23
 5. On 25/08/2019 withdrawn Rs. 2500 by Bank.
6. Depreciation on Furniture and Sport Equipment 10%.

Ans =14000

(Assignemnet-5)
1. Delhi Nursing Home Started Nurshing Home with Building
Rs. 500000, Furniture Rs. 200000, Machine Rs. 100000 and cash Rs.
100000.
2. On 3/4/2019 paid salary of Nurse Rs. 2100, Food and Washing
Rs. 1140, Rent & Tax Rs. 600, Car Exp. Rs. 2520, Machine Rs. 2397.
3. On 05/04/2019 Open Bank A/c in PNB and Deposit Rs. 20000.
4. On 03/04/2019 Receipt Patient Bill Rs. 30000, Subscription
Rs. 3045, Interest on Investment Rs. 114, Government Grant Rs.
3000.
5. On 25/04/2019 Purchase 5 Bed and 2 Machine at the rate Rs. 750
and 7500 each.
6. On 30/4/2019 Sales 2 Bed at the rate Rs. 5000 each.
7. Depreciation on Building 5.7%, Furniture and Machine 3.5%

Ans= 799

T.D.S. (TAX DEDUCTED AT SOURCES)

T.D.S. is one of the mode of collected deduct tax. T.D.S. is deposited in

treasury bank on behalf of Income Tax Department.

Buyers (corporate and non- corporate) make payment under various heads
such as salary, rent, interest on securities, dividends, insurance,
commission, brokerage, commission on lottery ticket, professional fees etc.
The deductive tax collected from 16/16A and 16AA is certified for the
deduction of tax from the deducter.

24
The person whose income is Rs. 2,00,000 or more than Rs. 2,00,000 T.D.S.
will be deducted 20% and whose income is less than Rs. 2,00,000 T.D.S. will
not be deducted.

Deductee: - Deductee is the person who pays T.D.S.

Deducter: - Deducter is the person who deducts T.D.S.
Tan: - (Tax Deduction Account Number) is issued by the Income Tax
Department through all person deductive tax at source.
Example:-
ABC Company paid salary to Raman Rs. 50,000 with deduction of T.D.S.
To maintain:-
Create a company and then activate T.D.S. as follow:-
To Activate T.D.S.: - G.O.T. (Gateway of Tally)--> Press F11 (Company
Features)--> Press F3 (Statutory & Taxation).
And then create ledger:
Path for ledger creation: - G.O.T. (Gateway of Tally)--> Accounts Info--
> Ledger--> Create (Single).
Now do voucher entry:
Path for voucher creation: - G.O.T. (Gateway of Tally)--> Inventory
Voucher--> Press F7 (Journal Voucher).
Press F5 to open Payment Voucher.
T.D.S. has been paid.
Assignment -1

1. Ram Pvt Ltd. Started business on 01/04/2019 with building

Rs. 1,00,000, Furniture Rs. 50000 & Cash Rs. 25000.

2. On 16/04/2019 Open Current Bank A/c in PNB and Deposit

Rs. 15000

3. 16/04/2019 Taken a loan 30000 and paid loan interest 2.8%.

4. On 20/09/2019 Paid Payment to M/s. Rajesh Pvt. Ltd. and Deduct

TDS his payment 10%

25
 (a) Commission on Sale of Lottery Ticket Rs. 25000

(b) Commission on Brokerage Rs. 20000.

© Fee for Professional or Technical Service Rs. 15000.

(d) Payment to Contractor Rs. 25000 &

(e) Rent for Building Rs. 50000.

5. On 03/04/2019 Depreciation on Building and Furniture 2.5%

Ans- 1,39,590

Assignment -2

TDS EXERCISE

Company name: ABC Electronics

Inventory Details

Stock items Brand Quantity Stock price Sales price

Pen drive Scan disk 400 250 300
Refrigerator LG 50 20,000 22,000
Radio Phillips 150 2,500 3,500
DVD Player Phillips 140 4,000 4,500

Ledger Entries
Opening balance Rs. 7,50,000
Cash in bank Rs. 16,50,000
Machinery Amt. Rs. 75,000

Voucher Entries
1. Purchase goods (15 DVD Player, 40 Radio) by cash with 2% discount.

2. Purchase goods by cash (100 Pen drive) with 5% discount

26
3. Paid commission Amount Rs. 7,500 with TDS To Mr. Sunil

4. Paid Technical service charges Rs. 40,000 with TDS to Dinesh IT solution

5. Sold goods for cash (4 DVD player) with 2% discount.

6. Depreciation 2% on old furniture (Total value amount Rs. 25,000)

7. Withdraw Cash Rs. 7,00,000 from bank to office use.

8. Newspaper expense charges Rs. 500

9. Depreciation 4% on machinery

10. Repair old machinery charges Rs. 7,000

11. Withdraw Cash Rs. 15,000 from bank to personal use.

12. Paid office Rent (Amount Rs. 1,85,000) with TDS to Mr. Amit

27
 SERVICE TAX

Service Tax is a destination based consumption tax in the form of Value Added
Tax. Service Tax is an indirect tax imposed on specified services (taxable
services) provided by a service provider (Company, Individual, Firm etc.).
Service Tax was first brought into force with effect from 1 July 1994. All service
providers in India, except those in the state of Jammu and Kashmir, are
required to pay a Service Tax in India.

The liability of tax is on the service provider (in some cases service receiver),
i.e. person who is providing the service is liable to pay tax to the Government.

Generally it is the service provider who is liable to collect Service Tax from his
customer/client and pay the same to the Government.

Service Tax Assessee Code (Service Tax Registration Number) Service Tax
Assessee Code is a PAN based 15 digit alpha numeric numbers e.g.
ASDCE1588ST001. The first part denotes (10 characters – alpha numeric)
Permanent Account Number issued by Income Tax authorities to the
concerned person to whom the Service Tax Registration Number is to be
allotted. Second part comprises of a fixed 2 character alpha code – ST (Service
Tax). This is followed by 3-Character numeric code representing the registered
Premises or Office of the service provider

Time and Mode of Payment 1. By individuals, proprietary firms and

partnership firms

Payable on the Amount received during the Quarter Payable By 1st April to
30th June 5th July 1st July to 30th September 5th October 1st October to 31st
December 5th January 1st January to 31st March 31st March
28
By Others Service Tax shall be paid to the Government account through any
designated branches of the authorised banks, along with G.A.R - 7 Challans.
Returns & Time lines Service Tax returns are to be filed half yearly in the
prescribed Form ST-3 or Form ST - 3A. 1. Form ST-3 - For all the registered
assessee, including Input Service Distributors, The returns have to be
submitted, along with copies of all G.A.R - 7 Challans within 25 days of the
expiry of the fiscal half-year  For half year 1st April to 30th September – by
25th October  For half year 1st October to 31st March – by 25th April. 2. Form
ST-3A -The assessee who is making provisional assessment for any
month/quarter should submit a memorandum in Form ST-3A by providing the
details of difference between the provisional amount of Service Tax deposited
and actual amount of Service Tax payable for each month along with the half
yearly return in Form ST-3. Payable on the Amount received during the Quarter
Payable By 1st April to 30th June 5th July 1st July to 30th September 5th
October 1st October to 31st December 5th January 1st January to 31st March
31st March Payable on the Amount received during the Month Payable By On
amount received during each month except March 5th of following month on
amount received during March 31st March

29
 Assignment -1

Service Tax

1. Blue Star Courier started business on 01/04/2019 with Building

Rs. 2,50,000, Furniture Rs. 75000 and Cash Rs. 30000.

2. On 20/04/2019 Open Current Bank A/c in PNB and Deposit Rs.

7000.

3. On 20/04/2019 Taken a loan his relative Rs. 30000 and paid loan
interest 3.9%.

4. On 15/04/2019 withdrawn Rs. 2000 by Bank.

5. On 20/05/2019 Paid Rs. 2000 Advanced for Purchase Fixed Assets.

6. On 05/04/2019 Paid Rs. 2000 Income Tax.

7. On 30/04/2019 Purchase 20 Share at the rate Rs. 165 each.

8. On 25/08/2019 Provide Courier Service M/s Balaji Rs. 45000+ S.

Tax. 18%

9. On 30/09/2019 Provide Courier Service M/s Pooja Pvt Ltd. Rs.

80000+S.T.

10. On 1-010-2019 Purchase Advertisement Service M/s Raj

Advertisement Rs. 1,20,000+ S.T. 18%.

11. On 12-10-2019 Depreciation on Building 2.5% and Furniture 5%.

Ans = 6170

30
 Assignment -1

1. Ram Pvt Ltd Started business on 1-4-2018 with building 1,50,000,

furniture 75000 and cash Rs. 50000.

2. On 15/4/2018 open current bank a/c in PNB and deposit Rs. 20000.

3. On 20/5/2018 paid payment manufacturing expenses 44000, Trade

Exp. 7200, Carriage 35000, Salary and wages 15800, stationery 800,
Insurance 6000 by cheque.

5. On 30/4/2018 Receipt rent 1800 and commission 5000.

6. On 15/4/2018 purchase furniture 5 table and 10 chair at the rate

250 and 750 each for cash and purchase 2 machine at the rate 7500
each and sale 1 machine 8000 and 2 table and 5 chair at the rate 300
and 800 each.

7. On 10/6/2018paid 5000 insurance by cheque.

8 On 18/6/2018 withdrawn 2000 by bank

9. On 20/6/2018 deposit 5000 by bank.

10 Mr. Ram Purchase 1 Maruti Rs. 150000 for business use.

11. On 20/10/2018 Purchase goods for Rs. 250000 M/s Electronic Mart
and purchase return Rs. 5000.

12. On 18/10/2018 Purchase goods M /s LG Rs. 275000 and purchase

Return Rs. 2000.

13. Sales goods M/s Raj Electronic Rs. 300000 and Sales Return 2500.

14. Sales Goods M/s Raju Electronics Rs. 350000 and sales return
Rs. 2000.

15. On 20-10-2018 paid payment M/s Electronic Mart Rs. 50000 by

cheque.

16. On 10-6-2018 received payment Rs. 150000 Rs. Raju Electronic.

31
17. On 20-4-2019 M/s Ram Paid Income Tax Rs. 5000 and GST Rs.
2000.

18. On 25-4-2018 M/s Ram Purchase 2 Maruti for business at the rate
250000 each.

19. On 20-10-2018 M/s Ram Sales Own 1 Maruti Rs. 200000 and Sales 1
Machine at the rate 20000.

20 Depreciation on Building 2.5%, Furniture 3% and Machinery 2.8%

Ans- 246680

Assignment -2

Accounts with Inventory

1. Microtech Pvt Ltd. started business on 01-04-2019 with building

1500000, Furniture 100000 and other Referigerator Assecories 50000
and cash Rs. 100000.
2. On 3/4/2019 open current Bank A/c in PNB , Indira Nagar Branch
A/c No. 420 and Deposit Rs. 50000.
3. on 6/4/2019 Paid Payment Rs. 2000 Advance for Purchase Fixed
Assets and Rs. 2000 Advance for Travelling.
4. on 8/4/2019 sale Referigerator Assessories Rs. 10000.
5. On 10/4/2019 open New Branch in Delhi and Invest Rs. 50000.
6. On 15/04/2019 Paid payment Electric Bill Rs. 2000, Income Tax Rs.
2000, Staff Salary Rs. 2000 and Rs. 500 Salary Advance.
7. On 20/04/2019 received Interest on Investment Rs. 5000.
8. Depreciation on Building 5.8%, Furniture 2.3% and other accessories
5%.
9. On 15/04/2019 Purchase goods M/s Sony Electronics (Hazratganj)
Rs. 10,20000 and Purchase Return Rs. 7400. Bill No. Pur/320 Sony
Brand

32
 Sr. No. Items Qty Rate Return
1 Sony Fridge 45 22000 5
2 Sony AC 75 25000 5
3 Sony Cooler 88 1800 8
4 Sony Gezer 95 1500 5
5 Sony Washing Machine 125 20000 25

Tax on Purchase 8% Discount on Purchase 5% [GST 12.5%)

10 On 16/04/2019 Purchase goods M/s LG Electronics (Delhi) Rs.

180000 and Purchase Return Rs. 5000. Bill No. Pur/322 LG Brand

Sr. No. Items Qty Rate Return

1 LG Microwave 45 22000 5
2 LG Fridge 75 25000 5
3 LG AC 88 1800 8
4 LG Referigerator 95 1500 5
5 LG Washing Machine 125 20000 25
Tax on Purchase 5% Discount on Purchase 2.5% [GST 12.5%)

11. 25/04/2019 Sales goods M/s Raj Electronics (Indira Nagar) Rs.
12,50000 and Sales Return Rs. 25000. Bill No. Sales/120 .

Sr. No. Items Qty Rate Return

1 Sony Fridge 40 24000 -
2 Sony AC 70 25500 -
3 Sony Cooler 80 1850 -
4 Sony Washing Machine 90 21000 -
5 LG Microwave 40 2200 -
6 LG AC 80 30000 -
7 LG Freezer 70 22500 -
8 LG Referigerator 90 25000 -
Tax on Sales 12% Discount on Sales 2% [GST 12.5%)

33
 Assignment -2

A/c with Inventory with CGST & SGST GST

1. Ram Pvt ltd. Started business on 01-04-2019 with building Rs.

200000 Furniture Rs. 75000 and Cash Rs. 200000.
2. on 05-04-2019 open Current Bank A/c in PNB Deposit Rs. 45000 A/c
No. 320
3. On 10-04-2019 Already Stock Items is
Items Name Brand Qty Units Purchase Sale
Price Price
Washing Tide 500 Pkt 20 25
Powder
Bath Soap Pears 250 Pcs 55 60
Toothpaste Colgate 600 Pcs 80 85
Corn Flakes Kelloggs 450 Pkt 60 65
Almond Flax 400 Pkt 350 365
Peanut Butter Sundrop 350 Pcs 250 270
Voucher Entry Local Sate GST.
1. Sold Goods (10 Washing Powder, 5 Bath Soap) with 5% GST.
2. Purchase Goods (200 Bath Soap) with 2%discount and 5% GST
3. Sold Goods (70 Almond Packets) with 2.5% discount 12% GST
4. Sold Goods (25 Peanut butter) to Subhash & Sons with 18% GST
5. Sales Return sold Goods (2 Peanut Butter) with 18% GST
6. Purchase Goods (200 Peanut butter) from Sundrop with 3%
discount & 18% GST.
7. Purchase Return (5 peanut Butter to Sundrop with 3% discount
and 18% GST.
8. Recived Amount Rs. 20000 from Subhash & Sons.
9. Purchase Chairs for Office Use (Total Amount Rs. 50000) paid
22000 to Kunal Furniture Store.
10. Paid Amount Rs. 50000 to Sundrop by Cheque.
11. Depreciation 5.5% on Furniture.
12. Received Remaining Amount from Subhash & Sons.

34
 Assignment -3

A/c with Inventory with IGST, GST

1. Raman Pvt ltd. Started business on 01-04-2019 with building Rs.

300000 Furniture Rs. 80000 and Cash Rs. 250000.

2. on 05-04-2019 open Current Bank A/c in PNB Deposit Rs. 45000 A/c
No. 320

3. On 10-04-2019 Already Stock Items is

Items Name Brand Qty Units Purchase Sale IGST

Price Price
Bicycle Strom 450 Pcs 4500 5000 18%
Ride
Washing Samsung 200 Pcs 22000 22500 28%
Machine
LEDs Phillips 300 Pcs 15000 16500 28%
LED Bulb Phillips 500 Pcs 100 110 12%

Voucher Entry Inter Sate IGST.

4. Sold Goods (2 Washing Machine ) with 28% IGST.
5. Purchase Goods (200 LED Bulb) with 12% GST.
6. Purchase Return (10 LED Bulb) with 12% GST
7. Withdraw Cash Rs. 7000 from Bank to Office use.
8. Sold Goods (1 Washing Machine, 5 LEDs) TO mR. Sumit with 28%
IGST
9. Sales Return ( 1 LED) with 28% IGST to Mr. Sumit.
10. Depreciation 4.5% on Furniture.
11. Sold Goods (75 LED Bulb) to Mr. Vikram with 12% GST
12. sold Goods for Cash (1 Washing Machine, 4 LEDs) with 28% GST
13. Purchase Goods (100 Bicycle) with 18&GST (payment made by
Chequ).
14. Purchase Goods by Cash (1000 LED Bulb with 12% IGST.

35
 15. Purchase Return (10 LED Bulb) with 12% IGST.
16. Purchase goods from R.K. Store (750 Bicycle) with 18% IGST.
17. Paid Charity Amount Rs. 5000 by Cheque.

Assignment -3

MULTIPLE GST RATES

1. LG Store. Started business on 01-04-2019 with building Rs. 300000

Furniture Rs. 80000 and Cash Rs. 250000.
2. on 05-04-2019 open Current Bank A/c in PNB Deposit Rs. 45000 A/c
No. 320
3. On 10-04-2019 Already Stock Items is
Items Name Brand Qty Units Purchase Sale GST
Price Price
Cell Phone Samsung 350 Pcs 4500 5000 18%
Washing LG 200 Pcs 22000 22500 28%
Machine
DVD Player LG 300 Pcs 4500 4800 28%
LED Tube LG 500 Pcs 120 150 12%

Voucher Entry
4. Sold Goods (10 LED Tube, 4 DVD Player ) with 12% & 28% GST.
5. Purchase Goods (150 LED Tube, 100 DVD Player) with 12% IGST &
28% IGST.
6. Purchase Return (5 LED Tube) with 12% IGST
7. Withdraw Cash Rs. 7000 from Bank to Office use.
8. Sold Goods (5 Washing Machine, 15 DVD) TO Mr. Sumit with 28%
IGST
9. Sales Return ( 2 DVD) with 28% IGST to Mr. Sumit.

10. Paid employee Welfare amount Rs. 75000 by cheque.

11. Sold for Cash (2 Cell Phone, 10 LED Tube) with 18% IGST, 12% GST

36
 12. Purchase Goods (100 CEll Phone, LED Tube 200) with GST 18% &
GST 28% paid by Cheque.

13.Sold goods (50 Cell Phone, 50 LED Tubes) with 18% & 12% GST.

14. Sales Return (2 Cellphone, 5 LED Tubes) with 18% & 12% GST.

15. Depreciation 4.5% on Furniture and building 2.5%.

Assignment -4

A/c with Inventry

1. Jai Prakash Group Started business on 01-04-2019 with building
Rs. 2,50,000, Furniture 1,75,000 and plant and machinery Rs.
2,00,000 and cash RS. 50000.
2. On 5/6/2019 Open Current Bank A/c in PNB and Deposit Rs.
2000 A/c No 320. Branch Indira Nagar, Lko
3. On 16-04-2019 Taken a Loan City Bank Rs. 75000 and Paid Loan
Interest 2.8%.
4. On 15/04/2019 Paid Manufacturing Wages Rs. 30500, Salaries
Rs. 1,58,500, Fright Rs. 18600, Insurance Rs. 42500, General Exp.
82000, Factory Light Rs. 9500, Bed Debts Rs. 15000.
5. On 05/04/2019 Opening Stock Rs. 1,74,450 and Closing stock
54700.
6. On 18/04/2019 Paid Income Tax 20000.
7. On 19-05-2019 Purchase Share at the rate Rs. 250 each
8. On 20/04/2019 Purchase Goods M/s Samsung (HazratGanj, Lko)
Rs. 10,20,000 and Purchase Return Rs. 5000.

Sr. No. Items Qty Rate Return

1 AC 72 18000 2
2 Fridge 40 12000 2
3 Washing 18 11000 3
Machine
4 Microwave 15 12000 -
Tax on Purchase 4.5%, Discount 2.5% (GST 4%)

37
 9. On 25/08/2019 Sales Goods M/s LG Electronics (Barabanki) Rs.
1500000 and Sales Return Rs. 50000.

Sr. No. Items Qty Rate Return

1 AC 52 20000 2
2 Fridge 38 12500 3
3 Washing 15 12000 -
Machine
4 Microwave 12 14000 2

Tax on Sales 5% Discount on Sales 1.5% (GST 4%)

10. On 30-03-2020 Depreciation on Building 2.5%, Furniture 3.5% and

Machinery 5%.

Ans . A/c Only = 65825, Including Tax = 208282, GST –

Assignment -5

1. Ajay oswal stared business on 1/4/2017 with building 20,000

furniture 150000 and Cash Rs. 50000.
2. On 15/4/2017 open current bank A/c in pnb and Deposit Rs 8200.
3. On 20/4/2013 taken a loan his friend 7,5000 and lone Interest 2.8%
(2100).
4. On 20/4/2017 paid income tax 8,000
5. Carriage Inward 8200 rent 13000 salaries and wages 38,000,
advertisement 3,000 bad debets 2000 and General exp. 45,000.
6. ON 30/5/2017 opening stock 10,000 and closing stock 26,000.
7. On 5/6/2017 recipt commission 5000 and discount 2,000 by changes
8. Depriciacarion on building 2.8% furniture 5.5%.
9. On 20/6/2017 purchase goods M/S Rama Pvt. Ltd. (Uttranchal)
1,48,000 and purchase Return 8,000.

38
s.No. Item Qty Rate Return
1 Michelin 28 2500 3
2 Bridge stone 77 2200 2
3 Good Year 68 2100 3
4 J.K 115 1800 -
5 M.R.F 126 1900 1
6 CBAT 145 1200 -
7 DUNLOP 165 1600 -
8 APPOLO 280 2300 -
9 T.V.S 125 2600 -

Tax 2.8%, Discount 1.5% (GST 14%).

1. On 25/6/2017 Sales goods M/S Shyam Tyre (Barabanki) 1,50,000
and Sales Return 1500
s.No. Item Qty Rate Return
1 Michelin 22 2800 2
2 Bridge stone 73 2500 3
3 Good Year 61 2200 1
4 J.K 100 2000 -
5 M.R.F 122 2000 2
6 CBAT 140 1250 -
7 DUNLOP 161 1650 -
8 APPOLO 250 2500 -
9 T.V.S 120 2800 -

Tax 3%, Discount 1.5% (GST 14%).

39
 Assignment -6

1- Chiragdeep Enterprises started business on 1/4/2018 with building

200000, Furniture Rs. 1,50,000, Machinery Rs. 30,000 & Cash in
hand Rs. 50000.

2. On 05/04/2018 open current bank a/c in PNB and Deposit Rs. 5000

3. On 05/04/2018 taken a loan his friends 30000 and paid loan interest
2.8%

4. On 06/04/2018 Paid payment Freight Rs. 18600, Rent Rs. 5700,

Salary Rs. 9300, Printing & Advertisment Rs. 14600, Discount Rs.
7350, General Exp. 3600, Bed Debts Rs. 570, Insurance Rs. 1600,
Travelling Exp. 2130.

5. On 10-4-2018 purchase 8 chair and 2 machine at the rate 250 and

2500 each.

6. On 20-6-2018 sales 5 Machinery at the rate 5500 each.

7. On 30-4-2018 open current account and deposit Rs. 5000.

8. On 05/8/2018 Purchase watch Ms/ Titen (Kanpur) Rs. 2,43,100 and

Purchase Return Rs. 5800.

Sr. No. Items Qty Rate Return

1 Timex 35 200 -
2 Titan 45 225 -
3 Sonata 50 250 -
4 Maxima 85 300 -
5 Casio 98 350 3
6 Ajanta 80 480 -
7 Prime 88 550 5
8 Samay 95 490 -
Tax 4.5% Discount – 1.5% GST (28%)

40
8. On 10/8/2018 Sales watch M/s Raj Watch (Haryana) Rs. 3,25,000
and Sales Return Rs. 25000

Sr. No. Items Qty Rate Return

1 Timex 35 225 -
2 Titan 42 250 2
3 Sonata 50 275 -
4 Maxima 80 325 -
5 Casio 95 400 -
6 Ajanta 80 400 -
7 Prime 82 555 2
8 Samay 90 500 -
Tax 5% Discount – 3.5% GST (28%)

9. Depreciation on building 2.8%, Furniture 3.5% and Machinery 1.5%

Assignment-7

A/c with Inventory

1- Sun enterprises started business on 1-4-2019 with building 150000,
Furniture Rs. 100000 and other refrigerator accessories Rs. 50000
and Cash Rs. 100000.
2. On 3/4/2018 open current Bank A/c in PNB and Deposit Rs. 5000.
3. On 5/4/2018 paid payment Rs. 2000 Advance for Purchase Fixed
Assets and Rs. 2000 Advance for Travelling.
4. On 6/4/2018 Purchase Furniture Tables 5, Chair 20 at the rate 250
and 275 each.
5. On 10/4/2018 Sale Refrigerator Accessories Rs. 10000.
6. On 10/4/2018 Open New Branch in Delhi and Invest Rs. 50000.
7. On 10/6/2018 Paid payment Electricity Bill Rs. 2000 and Income Tax
Rs. 2000, Staff Salary Rs. 2000 and 500 Rs. Advance Salary
8. On 20/4/2018 received interest on Investment Rs. 2000.
9. Depreciation on Building 5.2% and Furniture 10% and other
refrigerator Accessories 5%.

41
10. On 15/07/2018 Purchase goods M/s Deva Refrigerator (Hazratganj
Lko) Rs 10,20,000 and Purchase Return Rs. 7400.
Items Qty Rate Return
Fridge 45 22000 5
A.C . 75 25000 5
Cooler 88 1800 8
Gezar 95 1500 5
Washing 125 20000 25
Machine
Tax - 8%, Discount - 5% GST- 14%

11. Purchase Goods M/s L.G. Electronics (Uttrachal) Rs. 180000 and
Purchase Return Rs. 50000.

Items Qty Rate Return

Microvave 150 2000 -
Freezer 175 22000 5
Air Conditioner 180 28000 -
Refrigerator 190 24000 -
Deep Freger 220 18000 20
Tax - 5%, Discount – 2.5% GST- 14%

11. Sales Goods M/s Ravi Pvt Ltd. (Allahabad) Rs. 300000 and Sales
Return Rs. 2000.

Items Qty Rate Return

Fridge 40 25000 -
AC 70 28000 -
Cooler 80 2000 -
Gezer 90 2000 -
Washing 100 22000 -
Machine
Microvave 150 2500 -
Freezer 170 25000 -

42
 Air Conditioner 180 30000 -
Refrigerator 190 25000 -
Deep Freger 200 20000 -
Tax - 12%, Discount – 2% GST- 14%

Assignment-8

A/c with Inventory

1. Microtech Pvt Ltd. Started business on 01-04-2019 with building Rs.

150000, Furniture Rs. 100000 and other Referigerator Assesories RS.
50000 and Cash Rs. 100000.

2. On 03/04/2019 Open Current Bank A/c in PNB and Deposit Rs.

5000.

3. On 06/04/2019 paid payment Rs. 2000 Advance for Purchase Fixed

Assets and Rs. 2000 Advance for Travelling.

4. On 06/04/2019 Sale Refrigerator Accessories Rs. 10000.

5. On 10-04-2019 Open New Branch in Delhi and Invest Rs. 50000.

6. On 15/04/2019 Paid Payment Electric Bill Rs. 2000, Income Tax

2000, Staff Salary Rs. 2000 and Rs. 5000 Salary Advance.

7. On 20/04/2019 Received Interest o Investment Rs. 5000.

8. Depreciation on Building 5.8%, Furniture 2.3% andother accessories

5%.

9. On 15/04/2019 Purchase Goods M/s Sony Electronics (Hazratganj)

Rs. 10,20,000 and Purchase Return Rs. 7400.

Sr. No. Items Qty Rate Return

1 Sony Fridge 45 22000 5
2 Sony AC 75 25000 5
3 Sony Cooler 88 1800 8
4 Sony Gezer 95 1500 5

43
 5. Sony Washing Machine 125 20000 25
Tax on Purchase 8%, Discount 5% and [GST 12.5%)

10. On 25/04/2019 Purchase Goods M/s LG Electronics (Delhi) Rs. 180000

and Purchase Return Rs. 5000.

Sr. No. Items Qty Rate Return

1 LG Microwave 150 2000 -
2 LG Fridge 175 22000 5
3 LG AC 180 28000 -
4 LG 190 24000 -
Refrigerator
5. LG Washing 220 18000 20
Machine

Tax on Purchase 5%, Discount 2.5% and [GST 12.5%)

11. Sales Goods M/s Raj Electronics (Indira Nagar, Lko) Rs. 12,50,000 and

Sales Return Rs. 25000.

Sr. No. Items Qty Rate Return

1 Sony Fridge 40 24000 -
2 Sony AC 70 25500 -
3 Sony Cooler 80 1850 -
4. Sony Washing 90 21000 -
Machine
5. LG Microwave 150 2200 -
6 LG AC 170 30000 -
7 LG Freezer 170 22500 -
8 LG Referigerator 180 25000 -
Tax on Sales 12%, Discount on Sales 2% and [GST 12.5%)

Ans A/c Only = 34,900/-, Tax = 2117030, GST = 12,03,117.50

44
 Assignment -8
1. M/s Katchup started business on 1/4/2019 with building Rs.
500000, Furniture Rs. 100000 and cash Rs. 75000.
2. On 15/04/2019 open current Bank A/c in S.B.I. Ac No. 350 Deposit
Rs. 5000
3. On 20/04/2019 Purchase 1 Maruti Car Rs. 80000 and payment by
Cheque.
4. On 30/04/2019 Purchsae Share Rs. 10000.
5. On 05/05/2019 Paid Rent Rs. 4000, Insurance Rs, 4000.
6. On 20-04-2019 Purchase 8 Share at the Rate Rs. 250 each.
7. 30/04/2019 Opening Stock Rs. 10000 and Closing Stock Rs. 15000.
8. On 20/5/2019 Received interest on Investment Rs. 2000.
9. On 25/09/2019 Purchase Goods M/s Shyam Sunder Pvt Ltd.
(Haryana) Rs. 250000 and Purchsae Return Rs. 20000.
Items Qty Rate Return
Samsun TV 328 22000 3
Vediocon TV 275 21000 5
Philips TV 268 19000 3
LG TV 148 17000 3
Sony TV 116 16000 1
Akai TV 120 12500 -
Panasonic TV 138 13000 3
Tax on Purchase 2.5% Discount on Purchase 1.5% [GST 14%)

10. On 25/09/2019 Sales Goods M/s Vijay Pvt Ltd. (Delhi) Rs. 300000 and

Purchsae Return Rs. 15000.

Items Qty Rate Return

Samsun TV 317 25000 2
Vediocon TV 265 22000 -

45
 Philips TV 258 20000 3
LG TV 140 18000 -
Sony TV 112 16500 2
Akai TV 120 13000 -
Panasonic TV 132 14000 2
Tax on Sales 3% Discount on Sales 1% [GST 14%)

11. On 20/9/2019 Depreciation on Building 2.5%, Furniture 1%.

Ans =A/c Only 40500, Including Tax 2106750 & GST 1946525

Assignment -9

1. Shyam Sundar Started business with Cash Rs. 75000 and Furniture
Rs. 50000.
2. On 20/5/2019 Purchase iron Almirah for Business use Rs. 10000.
3. Purchase Filling Cabinet for Office Use Rs. 4000 and Paid Rs. 20 as a
Cartage.
4. Purchase a portable Typewriter Rs. 8000.
5. Purchase an Electronic Fan Rs. 2000.
6. Purchase Office Stationery Rs. 400.
7. Purchase a Horse for business Rs. 15000
8. Purchase Goods From Azad Pvt Ltd (Delhi) for Rs. 40000 and
Purchase Return Rs.2500.
Items Qty Rate Return
Bajaj 220 1400 -
Brawn 228 1350 3
Luminus 140 1150 -
Khaitan 138 1500 3
Exide 152 1000 2
Microtech 158 2000 3
Thermoking 120 1800 -
Venus 115 1800 -
Crompton 115 2200 -

46
Tax on Purchase 4%, Discount on Purchase 2.5% [GST 28%]
10. Sales Goods From Rahul Pvt Ltd (Allahabad) for Rs. 50000 and
Sales Return Rs.3000.
Items Qty Rate Return
Bajaj 218 1500 3
Brawn 225 1400 -
Luminus 138 1200 3
Khaitan 135 1550 -
Exide 150 1030 -
Microtech 155 2250 -
Thermoking 118 2000 3
Venus 110 2000 -
Crompton 112 2500 2

Tax on Sales 4.8%, Discount on Purchase 3% [GST 28%]

10.Depericiation on Furniture 5%.
Ans = A/c Only = 6580, Tax = 173177.25 GST = 150251

Assignment-10
GST +SERVICE TAX
1. Amit Advertisement Agency, Lucknow
2.Sold Advertisement Service (Local) Rs. 25000 with 28% GST.
3. Purchase Courier Service (Local) Rs. 17000 with 12% GST.
4. Paid Office rent Rs. 65000 by cheque.
5. Withdrawn Cash Rs. 1000 from Bank to Office Use.
6.Sold Advertisement Service (Delhi) Rs. 40000 with 28% GST.
7. Purchase Service (Transport Service) From Amit Transport Rs.
40000 with 18% IGST.
8. Purchase Accounting Machine Rs. 80000 for Office Use.
9. Depreciation 7.5% on Accounting Machine.
10. Purchase rail transport service Rs. 5000 from Indian Rail with 5%
IGST.

47
 11. Purchase Coureir Service (MP) from Blue Dart Courier Rs. 4000
with 18% IGST. Ans = 723130.00
Assignment -11
Goods + Service Tax

1- Heritage IT Solution, Lucknow.

2. cash in Hand Rs. 650000.
3. Cash at PNB Bank Rs. 80000.
4. Furniture Rs. 1,25,000.
5. stock in hand
Item Name Company Qty. Price Sales GST
Name Price
Router Dlink 400 2200 5000 18%
Laptop Sony 200 27000 29500 28%
Printer HP 300 7000 8000 28%
Ink Cartage Hp 500 1000 1200 12%

6.Sold AMC Service (Local) Rs. 27500 with 28% GST.

7. Purchase Goods (400 Ink Cartage) with 12% IGST.
8.Purchase Courier Service (Inter State) Rs. 20000 from Blue Dart with 18%
IGST.
9. Sold AMC Service (Inter State) Rs. 35000 with 28% IGST.
10. Depreciation 7.5% in Furniture.
11. Purchase goods (150 Printer) from HP Store with 4% discount & 28%
IGST.
12. Purchase Return (4 printer) with 4% Discount & 28% IGST.
13. Sold Goods ( 4 Laptop, 2 Printer) with 28% GST.
14. Purchase transport Service (Inter State) from AWX Transport Rs.
50000 with 28% IGST.
15. Sold good (20 Printer, 25 Ink Cartage) to Anupam It Institute with GST
28% & 12%
16. Sales return (2 Printer).
17. Sold Repair Service to Anupam It Institute Rs. 45000 with GST 28%.

48
 18. Received cheque Rs. 65000 from Anupam It Institute.

Ans=

भारत में टै क्सों की श्रेणियाां | Categories Of Taxes In India

भारत में Tax System दो हिस्सो में बांटा िुआ िै । 1.Direct Taxes 2.

Indirect taxes। दोनों का सांक्षेप में पररचय इस प्रकार िै ।

प्रत्यक्ष कर| Direct Taxes

ये वो Tax िोते िैं जो Government आपकी कमाई के हिस्से के रूप में

सीधे आपसे वसूल लेती िैं। जैसे Income Tax, Propery Tax,

Corporate Tax, Capital Gain Tax आहद । इन्िें प्रत्यक्ष कर यानी

Direct Taxes इसललए किते िैं क्योंकक इन्िें जजस व्यजक्त पर लगाया

जाता िै , Direct उसी से वसूला भी जाता िै । इन्िें भरने वाला आगे

चलकर ककसी और पर उसका भार Transfer नि ां कर सकता। आ र्थिक

भाषा में किें तो कराघात (Impact of Tax) और करापात Incident of

Tax दोनों समान व्यजक्त पर िोता िै । इनकम टै क्स और कॉरपोरे ट

टै क्स ऐसे ि टै क्स िैं।

49
अप्रत्यक्ष कर| Indirect Taxes

ये वो Tax िोते िैं जजन्िें सरकार आपसे अप्रत्यक्ष तौर पर (Indirectly)

वसूल करती िै । मतलब यि कक Government ने ककसी और से ललया,

किर उस दे ने वाले ने आगे चलकर ककसी और से टै क्स की भरपाई कर

ल । इनडायरे क्ट टै क्स वस्तुओां और सेवाओां की कीमत में शालमल करके

वसूले जाते िैं। Excise Duty, Service Tax, Intertainment Tax आहद

इसी Catagory के Tax िैं। िाल ि में आया GST भी इसी Catagory

का Tax िै । आ र्थिक भाषा में किें Indirect Taxes में कराघात

(Impact of Tax) और करापात (Incident of Tax) दोनों अलग-अलग

व्यजक्त पर िोता िै ।

Note: Direct और Indirect टै क्सों के बीच अांतर को समझने के ललए

जस्थततयों को थोडा उलटकर दे खते िैं। इनकम टै क्स, Direct Tax टै क्स

िै और सर्विस टै क्स, Indirect Tax िै । इनकम टै क्स भी आप ि अदा

करते िै और स र्विस टै क्स भी आणखरकार आप की जेब से ि जाता िै ।

Income Tax आपने ककतना हदया, इसका हिसाब-ककताब आपको खुद

ि Government को दे ना पडता िै ।

50
इससे अलग Service Tax का हिसाब-ककताब आप सरकार को नि ां दे ते।

इसका हिसाब-ककताब उस सर्विस दे ने वाले को दे ना पडता िै ,। ध्यान

द जजए, दोनों जगि पैसा आणखरकार आपका ि गया िै ।। Income Tax

में गडबडी िुई तो कारि वाई डायरे क्ट आप पर िोगी। Service Tax में

ग़डबडी िुई तो उसे दे ने वाले यानी दक

ु ानदार पर कारि वाई िोगी। इस

तरि Government और आपके बीच भुगतान की जजम्मेदार में ये अांतर

Indirect Tax को, Direct Tax से अलग करता िै ।

SERVICE TAX DEFINATION

सेवा कर ककसी व्यजक्त को प्रदान की गई सेवाओां पर लगाया जाता िै और इस कर का भग

ु तान करने

की जजम्मेदार सेवा प्रदाता की िोती िै । यि एक अप्रत्यक्ष कर िै क्योंकक यि सेवा प्रदाता द्वारा उसके

व्यावसातयक लेन दे न की अवर्ध में सेवा प्राप्तकताि से वसल

ू ककया जाता-िै । भारत में सेवा कर र्वत्त

अर्धतनयम, 1994 के अध्याय V द्वारा इस वषि 1994 में शरू

ु ककया गया िै । वषि 1994 में प्रारजम्भक

रूप में यि कर सेवाओां के तीन सैटों पर लगाया गया था और तब से सेवा कर का कायिक्षत्र

े में

अनव
ु ती र्वत्त अर्धतनयमों द्वारा तनरन्तर र्वस्तार ककया जा रिा िै । र्वत्त अर्धतनयम के तित सेवा

कर की उगाि जम्मू और कश्मीर राज्य को छोडकर परू े भारत में की जा रि िै।

व्यजक्तयों अथवा सांबर्ां धत स्वामी और साझेदार िमि के मामले में सेवा कर ततमाि आधार पर अदा

ककया जाएगा। सेवा कर के भग

ु तान की तनजश्चत तार ख सांबर्ां धत ततमाि के बबल्कुल बाद के मि ने

की पाांच तार ख िोगी ततमाहियाां िै ( : अप्रैल से जून, जुलाई से लसतम्बर, अक्तब

ू र से हदसम्बर और

जनवर से माचि के ललए भग

ु तान 31 माचि को ि ककया जाएगा। सेवा प्रदाता की ऊपर तनहदि ष्ट श्रेिी

के अलावा, कोई अन्य श्रेिी िोने पर सेवा कर का का भग

ु तान मालसक आधार पर अथाित ् अगले मि ने

की पाांच तार ख को ककया जाएगा। लेककन माचि माि के सांबध

ां में भग
ु तान 31 मचि को ि ककया

51
जाएगा। सेवा कर का भग
ु तान तनधािररतत द्वारा सांबर्ां धत अवर्ध अथाित मि ना अथवा ततमाि (, जैसा

भी मामला िोगाके दौरा (न वसल

ू प्राप्त की गई रालश पर ककया जाएगा।/

छोटे सेवा प्रदाता जजनकी आय प्रततवषि 4 लाख से कम िै , को सेवा कर से छूट द जाती िै ।

WHAT IS TDS

TDS ka full Form िै “Tax deducted at source” (TDS) .

ट डीएस का लसांपल सा मतलब िै की आपकी इनकम का कुछ परसेंटेज आपको

इनकम का पेमेंट करने वाले (Payer ) द्वारा काटा जाता िै । Payer को Deductor

और आपको Deductee के नाम से भी जाना जाता िै ।

Deductor द्वारा ट डीएस काटने के बाद ट डीएस रालश सरकार के खाते में में जमा

की जाती िै । Deductor द्वारा काटे गए ट डीएस को आपके द्वारा आपकी इनकम

टै क्स ररटनि में हदखाना चाहिये।

अगर Deductor द्वारा tds समय पर सरकार को जमा नि ां करवाया जाता तो

Deductor पर इांटरे स्ट और पेनल्ट लग सकते िै ।

Deductor द्वारा Deductee को सहटि किकेट िॉमि (16 /16 A ) जार ककया जाता

िै जजसमे काटे गए ट डीएस की परू डडटे ल रिती िै ।अगर Deductee की इनकम

टै क्सेबल इनकम से कम िै तो Deductee सम्बजन्धत असेसमें ट ईयर में Itr िाइल

करके ट डीएस ररिांड क्लेम कर सकता िै ।

52
जैसे F.Y. 2017-18 में आपकी सैलर से इनकम िै और वि Rs. 2,50,000 से

कम िै तो आप A.Y. 2018-19 की Itr िाइल करके काटे गए ट डीएस का ररिांड

क्लेम कर सकते िै ।

What is Tax Deducted at Source (TDS)

TDS stands for tax deducted at source. As per the Income Tax Act, any
company or person making a payment is required to deduct tax at source if
the payment exceeds certain threshold limits. TDS has to be deducted at
the rates prescribed by the tax department.

The company or person that makes the payment after deducting TDS is
called a deductor and the company or person receiving the payment is
called the deductee. It is the deductor’s responsibility to deduct TDS before
making the payment and deposit the same with the government. TDS is
deducted irrespective of the mode of payment–cash, cheque or credit–and
is linked to the PAN of the deductor and deducted.

TDS is deducted on the following types of payments:

 Salaries
 Interest payments by banks
 Commission payments
 Rent payments
 Consultation fees
 Professional fees

However, individuals are not required to deduct TDS when they make rent
payments or pay fees to professionals like lawyers and doctors.

53
TDS is one kind of advance tax. It is tax that is to be deposited with the
government periodically and the onus of the doing the same on time lies
with the deductor. For the deductee, the deducted TDS can be claimed in
the form of a tax refund after they file their ITR.

What is TDS return?

A deductor has to deposit the deducted TDS to the government and the
details of the same have to be filed in the form of a TDS return. A TDS
return has to be filed quarterly. Different types of TDS deductions have to
be filed using different TDS return forms.

What is GST

भारतीय Indirect Tax System में सबसे बडे बदलावों के साथ। वस्तुओां की

बबक्री और Services की उपलब्धता पर लगने वाले तमाम तरि के Central

और State Taxes खत्म िो गए िैं। उनकी जगि पर बचा िै लसिि एक Tax।

लसिि GST। जजसका िुल िॉमि िै Goods And Services Tax यातन हिन्द में

‘वस्तु एवां सेवा कर’।

तीन प्रकार से लगेगा जीएसट |Three Types Of GST

जीएसट के अांतगित केंद्र एवां राज्यों की ओर से ललए जाने वाले टै क्सों को लसिि

तीन टै क्सों में शालमल कर ललया गया िै ।

1. सेन्ट्रल गुड्स एंड सर्विसेज टै क्स| Central Goods and Service

Tax (CGST)

54
 माल का लेन-दे न अगर एक ि State के दो पक्षों के बीच िो रिा िो तो

यि टै क्स (CGST) केंद्र सरकार को दे ना पडेगा।

1. स्टे ट गुड्स एंड सर्विसेज टै क्स |State Goods and Service Tax

(SGST)
माल का लेन-दे न अगर एक ि State के दो पक्षों के बीच िो रिा िो तो

यि टै क्स (SGST) राज्य सरकार को दे ना पडेगा।

1. इंटटग्रेटेड गुड्स एंड सर्विसेज टै क्स| Integrated Goods and Service

Tax (IGST)
माल का लेन-दे न अगर अलग-अलग States के दो पक्षों के बीच िो रिा िो

तो यि टै क्स (IGST) केंद्र सरकार को दे ना पडेगा।

Note: राज्य के अांदर लेन-दे न की जस्थततयों में आपको िर Deal पर दो Tax

दे ने पडेंगे। केंद सरकार को CGST और राज्य सरकार को SGST। दो राज्यों के

बीच लेन-दे न की जस्थतत में लसिि एक टै क्स दे ना पडेगा IGST वि भी लसिि केंद्र

सरकार को।

जीएसट की दर|Rate Of GST

GST Council ने अलग-अलग प्रकार की वस्तुओां के ललए जीएसट के

कुल पाांच स्लैब मांजूर ककए िैं। ये िैं zero, 5%, 12%, 18% and 28%.।

55
अतत आवश्यक वस्तुओां पर कम से कम Tax लगाकर और र्वलासी व

कम Important वस्तुओां पर ज्यादा से ज्यादा Tax लगाकर जीएसट को

ज्यादा से ज्यादा न्यायपूिि बनाने की कोलशश की गई िै । जैसे कक Air

Conditioner, Refrigerator, Makeup आहद पर 28 प्रततशत GST तय

ककया गया िै । जबकक कच्चा माल मसलन अनाज और ताजी सजब्जयों

आहद पर Zero टै क्स तय ककया गया िै । इसी प्रकार Education और

Health सुर्वधाओां को Tax के दायरे से बािर रखा गया िै ।

सरकार नागररकों से टै क्स क्यों वसल

ू ती िै ? दरअसल कोई भी सरकार अपने

अर्धकार क्षेत्र में रिने वाले लोगों और सांस्थानों को जो नागररक सेवा उपलब्ध

कराती िै, उन पर उसे कािी रकम खचि करना पडता िै इसमें सडक ., बबजल -

पानी से लेकर सरु क्षा और प्रशासन परआने वाले खचि शालमल िैंककसानों और .

गर ब लोगों को र्वलभन्न सर्ु वधा पर द जाने वाल सजब्सडी या मदद आहद भी

.इन खचि में शालमल िै

ITR

56
आमदनी और खचि का ललणखत हिसाब( ककताब आयकर ररटनि-Income Tax

Return) वास्तव में आपकी आमदनी और खचि का ललणखत हिसाब .ककताब िै-

केंद्र सरकार को आप र्वस्तार से यि जानकार दे ते िैं कक उस र्वत्त वषि में

आपने अपनी नौकर , कारोबार या पेशे से ककतनी रकम कमाई. इसके साथ ि

इसमें आप सरकार द्वारा तनधािररत टै क्स बचत के र्वकल्प में तनवेश करने,

जरूर चीजों पर खचि करने र इम्बस्मेंट या बबल जमा करने पर टै क्स छूट के (

.चक
ु ाने की जानकार भी दे ते िैं (अर्िम कर( और एडवाांस टै क्स (बारे में

GODOWN

Godown is a place where a trader keeps his stock.

There are two pre-defined godown in tally:-
a) Main Location
b) Primary
Example:-
Tally Pvt. Ltd. Company purchased 50 pieces of HCL Computer for Rs.
25,000 each. The company keeps the stock in a godown of Gorakhpur which
is in main location. The company sold 5 pieces of HCL Computer for Rs.
30,000 each from Gorakhpur godown.
Record the above transactions.
To maintain:-
First of all we have to create a company and then activate godown as follow:-
To Activate Godown: - G.O.T. (Gateway of Tally)--> press F11 (Company
Features)--> press F2 (Inventory Features).
Now create godown as given below:-
Path for create godown: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Godown--> Create (single).

57
And now create stock master (stock group, stock item and units of measure)
as follow:-

To Create Stock Group: - G.O.T. (Gateway of Tally)--> Inventory Info--

> Stock Group--> Create.
And then create stock item:-
To Create Stock Item: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Item--> Create.
Here units of measure is created directly in stock item by pressing “Alt + C”.
You can also create unit by the path given in the topic “How To Maintain
Inventory”.
And then create ledger as follow:-
Path for ledger creation: - G.O.T. (Gateway of Tally)--> accounts info-->
ledger--> create (single).
After that, do voucher entrie

Multiple Godown In Tally

In tally we can create multiple godowns and to perform this task, we have to follow these
steps.
1. Create a new company or open an already existing company
2. Press “F11” key.
3. Click on “Inventory features”
4. Make “Yes” to “Maintain Multiple Godowns”
5. Save the settings and exit
6. Now select “Inventory info” from “Gateway of Tally”
7. Select “GoDown” from “Inventory info”
8. Now Create your desired “Godown”

58
Excise 2: Company name: Rakesh Hardware & Electronics

Delhi Godown

Stock item Brand/Company Quantity Price

Motherboard Gigabyte 400 4000
LED LG 250 6500
Processor Intel 200 3500

Mumbai Godown
Stock item Brand/Company Quantity Price
Washing machine Godrej 100 17000
FM Radio Phillips 200 2000
DVD Player Phillips 350 2500

Haryana Godown
Stock item Brand/Company Quantity Price
Television Samsung 150 12000
Refrigerator GodRej 120 18000
DVDs WriteX 400 45
Pen drive HP 250 450

How Show Godown Details

1. Open an already existing company
2. Click on "Display"
3. Click on "Statements of Invetory"
4. Click on "Godown"
5. Now Select Godown name, which information you want to show.

Stock Transfer Entries

59
Create a company with name “Hari& Sons Journal Store”

Create the following Godowns.

Delhi
Stock items Brand company Quantity Price
Oil (M) Mustard 700 80
Ghee Nova 250 450
Oil (C) Coconut 150 850

Mumbai
Stock items Brand company Quantity Price
Rice (S) Shri-Lal-Mahal 400 (Pkt) 165
Wheat Shakti-Bhog 1000 55
Sugar Mavana 300 85

Punjab
Stock items Brand company Quantity Price
Red chili MDH 700 75
Black pepper MDH 140 100
Rice (D) Dawat 500 (Pkt) 140

Inventory Voucher Entries

1. Transfer goods from Delhi to Mumbai (250 Lt.) Mustard Oil.
2. Transfer goods from Mumbai to Delhi (350kg wheat) & (200 kg sugar)
3. Punjab to Delhi (200 pkt. Rice (D))& Punjab to Mumbai (Red chili 250 Kg. & Black
pepper 100)
4. Punjab to Delhi (250 Pkt. Red chili) and (150 Pkt. Dawat Rice) from Punjab to Mumbai.
5. Punjab to Mumbai (50 pkt. Rice) & Mumbai to Punjab (Wheat 100, Rice 100 pkt.)
6. Transfer goods 50 Ltr. Mustard Oil from Delhi to Mumbai and 200 Ltr. Mustard oil from
Delhi Punjab.

Multiple Stock Items

60
Multiple stock items feature is used to insert those types of stock’s items which are
related with same brand or company.
For Examples
a) Monitor
b) Television
c) Cell phone
The above stock items related with one company “Samsung” therefore
it’s beneficial to insert these stock items by using “multiple stock items” than
compare of single stock item entry (which is used to insert more than stock items
one by one)

How To Insert Multiple Stock Details

1. Open an already existing company or create a new company.
2. Click on “Inventory info.”
3. Click on “Stock groups”
4. Create group name under “Multiple stock groups”
5. Create measurement unit under “Units of Measure”
6. Insert number of stock items under “Multiple stock items”
7. Save the transaction.

Note: the “single stock item” and “multiple stock items” share the common
measurement unit.
Insert the following stock items by using “Multiple stock items”

Company name: Shyam Journal store

Stock Item Group: Stationery
Items name Quantity Price
Pen 400 10
Pencil 500 5
Notebook 300 25
Eraser 450 03
Sharpener 500 04
Ink 200 15

61
Stock Item Group: Crockery
Items name Quantity Price
Spoon 540 10
Cup 450 12
Platte 300 40
Mug 350 35

Stock Item Group: Intel

Items name Quantity Price
Processor 150 4000
Motherboard 200 3500
Tablet 140 7000

Stock Item Group: Samsung

Items name Quantity Price
Monitor 100 5000
Television 85 10000
Refrigerator 60 20000
AC 50 25000
Cell Phone 150 6500

BATCH WISE DETAIL

This option is used to maintain manufacturing and expiry date of any stock
item.
Example:-
Altos Pvt. Ltd. purchased 100 streples of Combiflam medicine for Rs. 2 each.
Manufacturing date of the medicine is 01.04.15 and expiry date is 01.06.15.
Record the above transaction.
To maintain:-
First of all create a company and then activate batch wise details as follow:-

62
To Activate Batch Wise Detail: - G.O.T. (Gateway of Tally)--> Press F11
(Company Features)--> Press F2 (Inventory Features).
Now create stock master:-
To Create Stock Group: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Group--> Create.
To Create Stock Item: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Item--> Create.
After that, create ledger as follow:-
Path for ledger creation: - G.O.T. (Gateway of Tally)--> Accounts Info-->
Ledger--> Create (Single).
And then do voucher entry:-
Path for voucher creation: - G.O.T. (Gateway of Tally)--> Inventory
Voucher--> Press F9 (Purchase Voucher).
Press “enter” to set batch wise details as follow:-
After that accept the voucher by pressing “enter” key.
Ageing analysis: - Batch Wise Detail summary is shown through ageing
analysis.
To View Ageing Analysis: - G.O.T. (Gateway of Tally)--> Display--
> Inventory Book--> Ageing Analysis--> Medicine.

STOCK JOURNAL VOUCHER

Stock Journal Voucher is used to transfer our stock from one godown to
another godown.
To open Stock Journal Voucher press “Alt + F7”.
Example: - Sony Pvt. Ltd. Company purchased 40 pieces of Dell Computer
for Rs. 25,000 each. The company keeps the stock in a godown of
Gorakhpur which is in main location. Company transferred 10 pieces of Dell
Computer to Kanpur and 10 pieces to Lucknow for Rs. 25,000 each.
Record the above transactions.
To maintain:- Create a company and activate godown as well as we have
done in previous topic “Godown”.
After that create godown as given below:-

63
Path for create godown: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Godown--> Create (Single).
And now create stock master as follow:-
To Create Stock Group: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Group--> Create.
And then create stock item:-
To Create Stock Item: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Item--> Create.
And then create ledger as follow:-
Path for ledger creation: - G.O.T. (Gateway of Tally)--> Accounts Info-->
Ledger--> Create (Single).
And then do voucher entry as follow:-
Path for voucher creation: - G.O.T. (Gateway of Tally)--> Inventory
Voucher--> press F9 (Purchase Voucher).
After that press “enter” on it and then as follow:-
Again press “enter”.
And then accept it by again pressing “enter”.
Now view the summary of Gorakhpur godown as follow:-
Path for view summary of Gorakhpur godown: - G.O.T. (Gateway of Tally)-
-> Display--> Statement of Inventory--> Godown--> Gorakhpur.
Now do Stock Journal Voucher entry by pressing “Alt + F7” to transfer
stocks from one godown to another.

Path for voucher creation: - G.O.T. (Gateway of Tally)--> Inventory

Voucher--> press “Alt + F7”to open Stock Journal Voucher.
Now view the summary of Kanpur godown as follow:-

Path for view summary of Kanpur godown: - G.O.T. (Gateway of Tally)--

> Display--> Statement of Inventory--> Godown-->Kanpur.
Also view the summary of Lucknow.
Path for view summary of Lucknow godown: - G.O.T. (Gateway of Tally)--
> Display--> Statement of Inventory--> Godown--> Lucknow.
For more information press “Alt + F1”.

64
 PRICE LIST
This option is used by a businessman to specify rate and discount of stock
item for its Wholesaler/Retailer.
Example:-
Parker Company purchased 500 pieces of parker pen for Rs. 15 each. The
company sold 427 pieces of pen on following conditions:-
Less than 10 pieces for Rs. 18.
More than 10 pieces and less than 50 pieces for Rs. 17 on 1% discount.
More than 50 pieces and less than 100 pieces for Rs. 16 on 2% discount.
Record the above transactions.

To maintain:-
Create a company and then activate separate discount column and price
level as follow:-
To Activate Separate Discount Column and Price Level: - G.O.T.
(Gateway of Tally)--> press F11 (Company Features)--> press F2 (Inventory
Features).
After pressing “enter” the box given below will be appear as follow:-
And accept the company features by pressing “enter” key:-
Now accept it by pressing “y” or “enter” key.
Create stock master as follow:-
To Create Stock Group: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Group--> Create.
After that, create stock item:-
To Create Stock Item: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Item--> Create.
Now create price list as follow:-

Path for Price List Creation: - G.O.T. (Gateway of Tally)--> Inventory Info--
>Price List--> Create.
After pressing “enter” on create a box will be open, fill the box as follow:-
And then press “enter” and fill it as given below:
After that press “y” or “enter” to accept it.

65
And now create ledger and do voucher entry:-
Path for ledger creation: - G.O.T. (Gateway of Tally)--> Accounts Info-->
Ledger--> Create (Single).
Now do voucher entry:-

First, do purchase voucher entry:

Path for voucher creation: - G.O.T. (Gateway of Tally)--> Inventory

Voucher--> Press F9 (Purchase Voucher).
Now do sales voucher entry:-

Path for voucher creation: - G.O.T. (Gateway of Tally)--> Inventory

Voucher--> Press F8 (Sales Voucher).
All the voucher entries have been done.
Press “Alt + F1” for more information.
ACTUAL AND BILLED

It is used maintain all those transactions which are related with free item
such as ‘buy one get one free’.
Example:-
Sony Pvt. Ltd. purchased 200 pieces of shirts for Rs. 40 per piece but bill
payed only of 100 pieces of shirts.
Maintain this transaction.
To maintain:-
Create a company and then activate actual & billed quantity as follow:-
To activate actual & billed quantity: - G.O.T. (Gateway of Tally)--> Press
F11 (Company Features)--> Press F2 (Inventory Features).
After that, create stock master:-
To Create Stock Group: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Group--> Create.
To Create Stock Item: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Item--> Create.
Now create ledger as follow:-

66
Path for ledger creation: - G.O.T. (Gateway of Tally)--> Accounts Info-->
Ledger--> Create (Single).
And then do voucher entry:-
Path for voucher creation: - G.O.T. (Gateway of Tally)--> Inventory
Voucher--> Press F9 (Purchase Voucher).
200 pieces of shirt purchased but bill payed only for 100 pieces.
In stock summary, total amount is divided into 200 shirts or
1 Shirt = Rs. 20
Now you can see the stock summary as follow:-

Path for view stock summary: - G.O.T. (Gateway of Tally)--> Stock

Summary.
Press “Alt + F1” for more details.
ZERO VALUE ENTRY

It is just like Actual & Billed option. In Actual & Billed option we get free
same item but in zero value entry, we get free different item.
Example:-
ABC Company purchased 5 pieces of LG TV for Rs. 15,000 each and gets 1
piece of Oscar DVD free.
Maintain the above transaction.
To maintain:-
Create a company and then activate zero value entry as follow:-
To Activate Zero Value Entry: - G.O.T. (Gateway of Tally)--> Press F11
(Company Features)--> Press F2 (Inventory Features).
After that, create stock master:-
To Create Stock Group: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Group--> Create.
To Create Stock Item: - G.O.T. (Gateway of Tally)--> Inventory Info--
> Stock Item--> Create.
Now create ledger as follow:-

67
Path for ledger creation: - G.O.T. (Gateway of Tally)--> Accounts Info-->
Ledger--> Create (Single).
And then do voucher entry:-
Path for voucher creation: - G.O.T. (Gateway of Tally)--> Inventory
Voucher--> Press F9 (Purchase Voucher).
Now you can see the stock summary as follow:-
Path for view stock summary: - G.O.T. (Gateway of Tally)--> Stock
Summary.
In stock summary, the value of Oscar will be zero.
For more details, press “Alt + F1”.
PAYROLL
Payroll is the process of maintaining records of all employee salary under
various pay head, all statutory and non- statutory deduction attendance/
absent record.
Working steps:-
Create a company and then activate payroll as follow:

To Activate Payroll: - G.O.T. (Gateway of Tally)--> Press F11 (Company

Features)--> Press F1 (Accounting Features).

68
 ACCOUNTING FEATURES

I.General

(a) Integrate Accounts and Inventory:

इस र्वकल्प का बैलेंस शीट और प्रॉफिट एण्ड लॉस अकाउं ट पर एक महत्वपूर्ि प्रभाव पडता है । यटि Yes

पर सेट फकया जाता है तो यह इनवें टरी ररकॉडिं स से स्टॉक/इनवेटरी बैलेंस के आंकडे ननकालता है तथा

बैलेंस शीट से स्टॉक रजजस्टसि के ललए एक Drop down प्रिान करता है। यटि NO पर सेट फकया जाता है

तो यह इनवें टरी बटहयों के आँकड़ो को उपेक्षक्षत कर िे ता है और बनाए गए लेजर अकाउं ट से closing stock

balance को मेन्ट्यअ
ु ली डालना पडता है। यह सर्ु वधा अकाउं ट्स और इनवें टरी को अलग-अलग व्यवजस्थत

रखती है ।

(b)Income/Expense Statement instead of P& L : डडिाल्ट रूप से यह र्वकल्प No पर सेट होता है । यटि

yes पर सेट करते हैं तो टै ली द्वारा गेटवे ऑफ़ टै ली मेन्ट्यू मे प्रॉफिट एण्ड लॉस a/c के स्थान पर इनक्म

एण्ड एक्सपें स a/c प्रिलशित फकया जाएगा। इनकम एण्ड एक्सपैंडडचर स्टे टमेंट सामान्ट्यत: नॉन रे डडंग

अकाउं ट्स हे तु प्रयुक्त होता है और प्रॉफिट एण्ड लॉस a/c वस्तत

ु : रे डडंग अकाउं ट्स हे तु प्रयुक्त होते हैं।

(c) Allow Multi Currency: डडिाल्ट रूप से यह र्वकल्प No होता है । यटि हम एक से अधधक करें सी

अपनाना चाहते है तो इस र्वकल्प को Yes पर सेट करे ।

Gateway of Tally→Accounts Info मेन्ट्यू मे करें सी मेन्ट्यु प्रिलशित हो जाएगा ।

II. Outstanding Management

(a) Maintain Bill-Wise Details: इस र्वकल्प को Yes पर सेट करते हुए Bill-wise सर्ु वधा को activate

फकया जा सकता है। Bill-wise िीचर को activate करने पर Sundry Creditors और Sundry Debtors के

अंतगित लेजर मास्टसि द्वारा Maintain Balance Bill by Bill नामक एक अनतररक्त ऑप्शन डडस्प्ले कर

टिया जाता है । इस Option को Yes पर सेट करने से एक अनतररक्त र्वकल्प डडिाल्ट क्रेडडट पीररयड

प्रिलशित होता है ।

69
जब हम एजक्टवेट फकए गए Bill-wise option के साथ Sales और Purchase के ब्यौरे डालते हैं तब टै ली हमें

इनवॉइस को फकसी उपयुक्त रे िरे न्ट्स नम्बर से पहचानने के ललए प्रोम्प्ट करता है । इस रे िरें स के बाि में

सही इनवॉइस हे तु पेमेट्स आवंटटत करने के ललए प्रयुक्त फकया जाता है, जजससे फकतना पैसा बकाया है

इसका सही-सही टहसाब रखा जा सके ।

(b) Activate Interest Calculation: इस ऑप्शन का प्रयोग interest को कैलकुलेट करने के ललए फकया

जाता है। Use advanced parameters: जब समय-समय पर ब्याज की िरे बिलती रहती हैं तब advanced

parameters उपयोगी होता है। यह सुर्वधा एनेबल करने हे तु इस र्वकल्प को Yes पर सेट करे ।

III. Cost /Profit Centers Management

(a) Maintain Payroll: यटि हम चयननत कंपनी के ललए टै ली पर पेरोल इंिॉमेशन व्यवजस्थत रखना चाहते

है तो इस र्वकल्प को Yes पर Set करे ।

(b) Maintain Cost Centers: कास्ट सेंटर को संगठन की उस इकाई के रूप में पररभार्ित फकया जा सकता

है जजसके ललए रांजक्शन्ट्स पोस्ट फकए जा सकते है । जब इन इकाइयों हे तु केवल लागतों या व्ययों को ही

आवंटटत फकया जाता है तब इन्ट्हें कॉस्ट सेंटसि के रूप में संिलभित फकया जाता है । इस र्वकल्प को Yes

पर Set करते हुए कॉस्ट सेंटर को एजक्टवेट करते है ।

(i)Use Cost Center for job costing: जॉब/प्रोजेक्ट के ललए सभी आय और व्यय का टहसाब रखने हे तु इस

र्वकल्प को Yes पर Set करे ।

(ii)More than one payroll/cost category: एक से अधधक Payroll अथवा Cost Category बनाने के ललए

इस option को Yes पर Set करे ।

INVENTORY FEATURES

1.General

(a) Integrate accounts and inventory: यह िील्ड भी अकाउं टटंग िीचसि में वर्र्ित फकए गए कायों को ही

ननष्पाटित करती है ।

70
(b) Allow Zero Valued entries: यटि हम शून्ट्य मल्
ू य की प्रर्वजष्टयाँ करना चाहते है तो इस ऑप्शन को

Yes पर सेट फकया जाता है।

2. Storage and Classification

(a) Maintain multiple Godowns: यटि हमारे पास एक से अधधक स्टॉक पॉइंट /स्टोरे ज लोकेशन्ट्स/

गोडाउन र्वद्यमान हैं और हम इन लोकेशन्ट्स के मध्य होने वाले स्टॉक के संचालन का टहसाब-फकताब

रखना चाहते हैं तो इस Options को Yes पर सेट करे । हमारे द्वारा इस options को Yes पर सेट फकए

जाने बाि ही Gateway of Tally>Inventory info मैन्ट्यू में गोडाउन्ट्स पर stock options प्रिलशित फकया

जाएगा। हम प्रत्येक लोकेशन पर अपने स्टॉक्स की पहचान करने में सक्षम होने के साथ ही साथ वाउचर

एंरी के िौरान एक अथवा अधधक लोकेशन्ट्स के ललए स्टॉक संचालन प्रिान कर पाएँगे।

(b) Maintain Stock Categories: यटि हम स्टॉक केटै गरीज बनाना तथा व्यवजस्थत रखना चाहते हैं तो इस

options को Yes पर सेट करे । यह Stock item creation स्कीन के अंतगित एक नई िील्ड Category की

रचना करे गा।

(c) Maintain batch wise details: स्टॉक आइटम्स से संबधं धत बैच इंिॉमेशन को व्यवजस्थत रखने हे तु इस

options को Yes पर सेट करें | stock item creation स्कीन के अंतगित एक नई िील्ड Use expiry dates

प्रिलशित कर िी जाएगी।

(set expiry dates for batches): यटि हम बैचेज हे तु एक्सपायरी डेट्स सेट करना चाहते है तो इस options

को Yes पर सैट करे यह stock item creation स्कीन के अंतग

ि त एक अनतररक्त िील्ड Use expiry dates

Show करे गा। यह उन व्यवसायों के ललए उपयोगी होता है जो एक्सपायरी डेट्स वाले माल जैसे फक

िवाइयाँ, भोजन और अन्ट्य नाशवान पिाथों का व्यापार करते हों। वाउचर एंरी के िौरान डडिाल्ट रूप से

वाउचर की टिनांक को ही उत्पाि के ननमािर् की टिनांक के रूप में माना जाता है। इस टिनांक को

पररवनतित फकया जा सकता है परं तु वाउचर टिनांक के बाि वाली फकसी टिनांक पर नहीं। ठीक इसी तरह

से एक्सपायरी टिनांक पर वाउचर टिनांक से पहले की टिनांक नहीं डाली जा सकती है।

71
(d) use different actual & billed Qty: यटि हम इनवॉइस तैयार करते समय actual और billed Quantity

को अलग-अलग रखना चाहते है तो इस options को Yes पर सेट फकया जाता है।

3. Order processing

(a) Allow purchase order processing: purchase orders बनाने हे तु यह options yes पर सेट करें । यह

िीचर परचेज ऑडिर के प्री-क्लोजर- हे तु भी प्रयुक्त फकया जा सकता है।

(b) Allow sales order processing: sales orders बनाने हे तु यह options yes पर सेट करे । यह िीचर सेल्स

ऑडिर के प्रीआडिर क्लोजर हे तु भी प्रयुक्त फकया जा सकता है।

4. Invoicing

(a) Allow Invoicing: यह िील्ड भी अकाउं टटंग िीचसि में वर्र्ित कायों का ही ननष्पािन करती है ।

(b) Use debit/credit notes: यह िील्ड भी अकाउं टटंग िीचसि में वर्र्ित फकए गए कायों का ही ननष्पािन

करती है ।

1. Use invoice mode for debit notes: यह िील्ड भी अकाउं टटंग िीचसि में वर्र्ित कायों का ही

ननष्पािन करती है ।

2. Use invoice mode for credit notes: यह िील्ड भी अकाउं टटंग िीचसि में वर्र्ित कायों का ही

ननष्पािन करती है ।

5. Purchase Management

Track additional of purchase: यह िील्ड भी अकाउं टटंग िीचसि में वर्र्ित फकए गए कायों का ही

ननष्पािन करती है !

6. Sales Management

Use Multiple price levels: Multiple price levels ननलमित करने हे तु इस र्वकल्प को Yes पर सेट फकया

जाता है।

72
7. Additional Inventory Vouchers

(a) Use tracking numbers (delivery/receipt notes): यटि हम डडलीवरी नोट्स और invoice / bills के मध्य

संबंध बनाए रखने के ललए रे फकं ग नम्बरों का उपयोग करना चाहते हैँ तो इस र्वकल्प को Yes पर सेट

करे । यह परचेज और सेल्स िोनों के ललए उपलब्ध है ।

(b) Use rejection inward/outward notes: यटि हम माल की अस्वीकृनत का ररकॉडि फकसी सामान्ट्य डेबबट

नोट या क्रेडडट नोट के माध्यम से नहीं बजल्क अलग से रखना चाहते तो इस र्वकल्प को Yes पर सेट

करे ।

Voucher Configuration (F12)in Tally 9.0

Go to Gateway of Tally > F12: Configure > Voucher Entry

By default, the above configuration options are displayed in the Voucher Entry configuration screen,
which can be changed as
per requirements.

Note: Depending upon the Company Features, options get added in Voucher Entry configuration.
For instance, if you enable
Allow Multi Currency option in F11 : Accounting Features, Show Forex Gain/Loss as on Voucher
Date option gets added
in voucher entry configuration.

Accounting Vouchers

Skip Date field in Creation Mode (faster entry!)

By default, the Cursor skips the Date field during Voucher creation. If you do not want to skip the
date field then set this
option to No.

Use Single Entry Mode for Pymt/Rcpt/Contra

By default, Tally.ERP 9 displays single entry mode for payment/receipt/contra entry. If you want to
display it in double
entry mode, then set this option to No.

Use Payment / Receipt as contra

73
By enabling this option, you can enter contra in payment as well as receipt voucher.

Use Cr/Dr instead of To/By during Entry

By enabling this option, you can change To/By to Cr/Dr in the Voucher Entry screen.

Warn on Negative Cash Balance

By Default, Tally.ERP 9 displays a Negative Cash balance warning Message. If you set it to No, this
error message will not
be displayed.

Pre-Allocate Bills for Payment/Receipt

By enabling this option, you can pre-allocate the bills before specifying the Ledger amount.

Allow Cash Accounts in Journal

By enabling this option, you can select cash and also bank account in Journal.

Allow Expenses / Fixed Assets in Purchase Voucher

By enabling this option, you can select the expenses and also Fixed Asset ledger in Purchase
Voucher Entry.

Allow income accounts in Sales Voucher

By enabling this option, you can select the income ledger in sales voucher entry.

Show inventory Details

By default, Tally.ERP 9 displays inventory details in the voucher entry screen. If you set it to No,
the inventory details will
not be displayed.

Show Table of Bill details for selection

By default, Tally.ERP 9 displays Pending Bills list of a ledger account in the voucher entry screen. If
you set it to No, the
pending bills list will not be displayed.

Show Bill-wise Details

By default, Bill-wise details of a ledger account are displayed in the Voucher entry screen. If you set

74
it to No, Bill wise
details will not be displayed.

Expand into Multiple Lines

This is a sub-option of the Show bill-wise Details option. When you enter credit days in the Bill-wise
Details screen,
Tally.ERP 9 displays the due date below the credit days. By default, it displays both credit days and
Due date in the
voucher entry screen. If you set it to No, it will display only credit days.

Show ledger current balance

By default, Tally.ERP 9 displays the ledger current balance up to last voucher entry date. If you set
it to No, the ledger
current balance will not be displayed.

Show balance as on voucher date

By default, Tally.ERP 9 displays the ledger current balance up to Last voucher entry date. If you set
it to Yes, it will
display the ledger balance up to current voucher entry date.

Inventory Vouchers

Use Reference number in Stock Journal

By enabling this option, you can add the voucher reference field in stock journal also.

Warn on Negative stock balance

By default, Tally.ERP 9 displays a warning message for negative stock balance. If you set it to No,
the error message
will not be displayed.

Honor Expiry Dates usage for Batches

By default, Tally.ERP 9 displays expiry batches in the List of Active batches during Voucher Entry. If
you set it to No,
expiry batches will not be displayed in the List of Active batches.

Show Balances as on Voucher Date

By default, Tally.ERP 9 displays the Stock Item balance up to the Last voucher entry date. If you set
it to Yes, it will

75
display the Stock Item balance up to current voucher entry date.

Show Godown-wise Details

This option is used only in the case of Rejection in and Rejection out vouchers. By default, Tally.ERP
9 displays the Godown details in Rejection in/out vouchers. If you set it to No, the godown details
will not be displayed in Rejection in/out vouchers.

Show Batch-Wise Details

This option is used to display batch information pertaining to Stock Items during Voucher Entry. If
you set it to No, the Batch-Wise details will not be displayed.

Thanku For Reading and Appreciate

76