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How to Create Groups and Ledgers in Tally ERP 9 in Hindi - Tally Tutorial in Hindi #Tally_Part_4

Download Notes: https://drive.google.com/file/d/1OUdi...

tally erp 9 videos series ka ye hamara 4th part hai aur isme aap janege groups aur ledgers ke bare me jo tally ke important parts hai.

#Ledgers. A ledger is the actual account head to identify your transactions and are used in all accounting vouchers. For example, purchase, payments, sales, receipts, and others accounts heads are ledger accounts. Without a ledger, you cannot record any transaction.

A ledger account contains a record of business transactions. It is a separate record within the general ledger that is assigned to a specific asset, liability, equity item, revenue type, or expense type. Examples of ledger accounts are: Cash. Accounts receivable.

#Group is a collection of ledgers of the same nature. In the business, expenses like electric bills, telephone bill, conveyance, etc. are commonly included in groups. Ledger based on these expenses are created to be used while accounting vouchers are entered.

Tally provides pre-defined Groups in Tally.ERP 9, out of which 15 are Primary Groups and 13 are Sub-Groups. Groups are major heads of ledger, under which ledgers are classified. Discount allowed is a ledger and it is grouped under indirect expense which is a group.
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