Tiêu đề Tally ERP 9 note.pdf ✅

WHAT IS TALLY ? Tally is a complete business and management software from tally solution Pvt Ltd. It handle our financial solution VAT,Tax and lots of transactions. WHO MADE TALLY ? Tally software is founded by Shyam Sundar Goenka in 1988. 3.0 > 4.1 > 4.5 > 5.4 > 6.3 > 7.2 >8.1 > 9.0 > ERP 9. WHERE FIRST TIME TALLY SOFTWARE IS USED ? Tally software is used in peutronics private limited company in Bangalore. An account is processing system in which we input our financial transaction and out-put our financial statement. There are three types of account : 1) Personal account 2) Real account 3) Nominal account Those are which one related to any particular person is called personal account. There are three types of personal account i) Natural account ii) Artificial account iii) Representative account https://fb.com/mdmonzurulkarimshanchay
i) Natural account: All account which are made by god is called natural account.eg:- Ram account, Mohan account, etc. ii) Artificial account: All account which are made by person is called artificial account. Eg:- RBI account, Unique computer, Nidhi enterprises, etc. iii) Representative account : When any suffix and prefix comes with nominal account is called representative account. Eg:- Prepaid rent account, Acquired income account, etc. All account which are related to assets or properties is called real account. There are two type of real account :- i) Tangible account ii) Intangible account i) Tangibleaccount :- All account which can be touch or seen is called tangible account. Eg:- Machinery account, Building account, Furniture account, etc. ii) Intangibleaccount :- All account which cannot be touch or seen is called intangible account. Eg:-Part nary account, Goodwill account, etc. All accounts which are made by profit and loss or income and gain is called nominal account. Eg:- Salary account, Rent account, Discount account, etc. A business has a number of transactions everyday during accounting period. The transaction is analyzed by any recording individual. There are two types of transactions:- 1) Cash transaction 2) Credit transaction
A transaction which involveimmediate payment in cash or cheque is called cash transaction. Eg:- Purchase goods for Rs.10000/- A transaction which involve not immediate payment in cash or cheque is called credit transaction. Eg:- Purchase goods from Ravi on credit Rs.500/- EXAMPLES 1) Purchased goods for cash rupees 20000 ->Cash transaction 2) Sold goods to Ramu rupees 10000 - > Credit transaction (1) Personal account – i> Debit the Receiver ii> Credit the Giver (2) Real account – i> Debit what comes in TRANSACTION CASH TRANSACTION Cash Cash+Name Withdraw Diposit Receipt CREDIT TRANSACTION Credit Credit+Name Only Name
ii> Credit what goes out (3) Nominal account – i> All expense & loss Dr(Debtors) ii> All income & gain Cr(Creditors) Discount is reduction from a started mount in general. It is difference between a face value and a lower amount paid or received. There are two types of discount:- 1) Trade discount 2) Cash discount Trade discount represent an allowance which is made by the manufactures to wholesalers and wholesalers to retailers. And it is calculated as a percentage of the list price of goods. NOTE: Trade discount is not recorded in the book of account. EXAMPLES: Q) Purchased goods from Ramu Rs.50000/- in which 10 % TD. Q) Sold goods to Ramlal Rs.20000/- in which give 20% TD. Purchase A/c-Dr 45000 To Ramu A/c 45000 Ramlal A/c-Dr 16000 To Sales A/c 16000