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Transactions
Filing
Source Document
Dr. / Cr.
Source Document Purchase Bill Sale Bill Dr. Note Cr. Note Expenses Voucher Voucher Dr. / Cr.
Cash Book
Bank Book
Sale Book
Purchase Book
Expense Book
Ledger
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Technical Words of Account 1. Ledger: - It is principal of book of account in which all ledger are kept. 2. Trial Balance: - It is Statement in which all the balances of ledger are kept. 3. P/L A/c:- It is an A/c that shows net profit or loss during the financial year.
There are two parts of P/L A/c these are Dr. Site (All Expenses) Cr. Site (All Income)
How to convert transactions into business language (Dr. or Cr.) or called journal entry. 1. Personal A/c Dr.--- The Receiver Cr.--- The giver 2. Real A/c Dr.--- What comes in Cr.--- What goes out Golden Rule of Dr. or Cr.
3. Nominal A/c Dr.--- All the Losses and Expenses Cr.--- All the Gains and Income
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Some Examples of Dr. / Cr. 1. Purchase of Furniture of Rs. 5000/= by Cash. Furniture A/c Cash A/c Dr. 5000 5000
2. Cash received from X of Rs. 5000/= by Cash. Cash A/c Dr. X's A/c 3. Cash paid to Y of Rs. 6000\= by Cash. Y's A/c Cash A/c Dr. 5000 5000
6000 6000
4. Salary paid of Rs. 10000\= by Cash. Salary A/c Cash A/c Dr. 10000 10000
5. Purchase of Goods of Rs. 8000\= by Cash Purchase A/c Cash A/c Dr. 8000 8000
6. Sold Goods of Rs. 3000\= by Cash Cash A/c Sales A/c Dr. 3000 3000
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(PRACTICE)
1. X started business with cash Rs. 500,000/= 2. Open current A/c into SBI for Rs. 5000/= 3. Cash deposit into SBI Rs. 100,000/= 4. Commission Charged by SBI Rs. 50/= 5. Interest given by SBI Rs. 100/= 6. Goods purchased for cash Rs. 50,000/= 7. Drawing cash from SBI for office use Rs. 10,000/= 8. Goods sold to Krishna on credit Rs. 35,000/= 9. Goods return by Krishna worth Rs. 5000/= 10. Goods purchased from Shyam Rs. 100,000 on credit. 11. Goods return to Shyam Rs. 200. 12. Cash received from Krishna Rs. 28000/= with full settlement. 13. Cash paid to Shyam Rs. 97000/= with full settlement. 14. Cash sales to Tripati & co. Rs. 1500/= 15. Paid Salary to Ram in cash 5500/= 16. Purchase goods from Rahim on Which he allows 10% Trade Discount on MRP of Rs. 12000 (Purchase A/c Rs. 10800 and get discount 1200) 17. Loan received form SBI Rs. 200,000/= 18. Interest paid on Loan Rs. 500/= 19. Goods sold to Sohan Rs. 100 on credit. 20. Sohan declared insolvent and only 60% (600) amount received 21. Bad debts amount recovered in cash Rs. 200/= 22. Cash withdraw by the owner Rs. 2500/= 23. Cash withdraw form SBI by owner Rs. 6500/= 24. Goods withdraw by owner Rs. 600/= 25. Open FD (Fixed Deposit) in SBI by transfer money form current A/c Rs. 40,000/= 26. Goods worth Rs. 500/= given as charity 27. Cash donate to trust Rs. 800/= 28. goods distribute as free samples worth Rs. 3000/= 29. Wages outstanding to Shakher Rs.2500/= 30. Outstanding wages paid to Shakher ( Note:- Exp. Payable or Party Name, Income Receivable or Party Name) 31. (a) Salary paid in advance to X for Rs. 5000/= and (b) Adjust Rs. 1000/= every month from salary Rs. 7000/=
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32. Depreciation on furniture charged Rs. 5000/= 33. Goods used in making furniture Rs. 1500/= 34. (a). One year rent paid in advance to owner Mr. Y Rs. 60,000/= 34. (b). Rent adjust every month Rs. 5000/= per month 35. Electricity Bill paid to BSES in Cash 1312/= 36. Cartage paid in cash as purchasing time at goods Rs. 250/= 37. Cartage paid in cash as selling time as goods Rs. 350/= 38. Scooter repair from Raju Mechanic payment outstanding Rs. 500/= 39. Outstanding bill paid of Raju 40. Rent of the business paid by owner Rs. 6000/= 41. Fire insurance premium paid by check Rs. 5000/= 42. Goods damaged in Railway Transport Rs. 4500/= 43. Typewriters purchased on credit from R & Co. Rs. 2400/= 44. Machine purchased by check Rs. 80,000/= from XYZ Pvt. Ltd. 45. The check was dishonored by bank 46. News paper bill paid Rs. 300/= 47. Old news paper sold Rs. 50/= 48. Second Hand Car purchased Rs. 200,000/= and overhauling exp. Paid Rs. 10,000/= 49. Setup cost for new Machine paid Rs. 2500/=
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(PRACTICE)
Solution
Date
1.
Ledger
Cash A/c X's Capital A/c SBI A/c Cash A/c SBI A/c Cash A/c Bank Charged SBI A/c SBI A/c Interest A/c Purchase A/c Cash A/c Cash A/c SBI A/c Krishna's A/c Sales A/c Sales A/c Krishna's A/c
Group
Dr. Cr.
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Rs.
500,000 500,000 5000 5000 100,000 100,000
Fun. Key
Types of A/c
P&L A/c
Dr. Cr.
Balance Sheet
Liab. + + -+ -Assets +
2.
3.
-+
5.
-+ -+
7.
8.
--
Date
10.
Ledger
Purchase A/c Shyam's A/c Shyam's A/c Purchase A/c Cash A/c Discount Allowed A/c Krishna's A/c Shyam's A/c Cash A/c Discount Received A/c Cash A/c Sales A/c Salary A/c Cash A/c Purchase A/c Rahim's A/c SBI A/c SBI Loan A/c
Group
Dr. Cr.
Dr. Cr. Dr. Cr. Dr. Dr. Cr. Dr. Cr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Rs.
100,000 100,000 2000 2000 28,000 2000 30,000 98,000 97,000 1000 15,000 15,000 5500 5500 10,800 10,800 200,000 200,000
Fun. Key
Types of A/c
P&L A/c
Dr. + Cr.
Balance Sheet
Liab. + -Assets
11.
-+ + ---+ + + + -+ + + --
12.
13.
14.
15.
16.
17.
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Date
18.
Ledger
Interest on SBI Loan A/c SBI A/c Sohan's A/c Sales A/c Cash A/c Bad Debts A/c Sohan's A/c Cash A/c Bad Debts Recovered A/c X's Capital A/c Cash A/c X's Capital A/c SBI A/c X's Capital A/c Purchase A/c FD in SBI A/c SBI A/c
Group
Dr. Cr.
Dr. Cr. Dr. Cr. Dr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Dr. Dr. Cr.
Rs.
500 500 1000 1000 600 400 1000 200 200 2500 2500 6500 6500 600 600 40,000 40,000
Fun. Key
Types of A/c
P&L A/c
Dr. + Cr.
Balance Sheet
Liab. Assets -+
19.
+ + + -+ + ------+ --
20.
21.
22.
23.
24.
25.
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Date
26.
Ledger
Charity & Donation A/c Purchase A/c Charity & Donation A/c Purchase A/c Advertisement & Publicity A/c Purchase A/c Wages A/c Wages Payable or Shakher's A/c Shakher's A/c Cash A/c Salary in Adv. or X's A/c Cash A/c Salary A/c Cash A/c X's A/c Depreciation on Furniture A/c Furniture A/c
Group
Dr. Cr.
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cr. Dr. Cr.
Rs.
500 500 8000 8000 3000 3000 2500 2500 2500 2500
Fun. Key
Types of A/c
P&L A/c
Dr. + -+ Cr.
Balance Sheet
Liab. Assets --
27.
-+ -+ + --+ --
28.
29.
30.
31(a).
31(b).
+ --+ --
32.
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Date
33.
Ledger
Furniture A/c Purchase A/c Y's A/c Cash A/c Rent A/c Y's A/c Electricity Exp. A/c Cash A/c Cartage Inward Cash A/c Cartage Outward Cash A/c Repair & Maintenance A/c Raju A/c Raju Mechanic A/c Cash A/c Rent A/c X's Capital A/c
Group
Dr. Cr.
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Rs.
1500 1500 60,000 60,000 5000 5000 1312 1312 250 250 350 350 500 500 500 500 6000 6000
Fun. Key
Types of A/c
P&L A/c
Dr. -Cr.
Balance Sheet
Liab. Assets +
34(a).
+ -+ -+ -+ -+ -+ + --+ +
34(b).
35.
36.
37.
38.
39.
40.
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Date
41.
Ledger
Fire Insurance Premium A/c SBI A/c Lost in transit A/c Purchase A/c Typewriters A/c R & Co. A/c Machine A/c SBI A/c SBI A/c XYZ Pvt. Ltd. A/c Book & Periodical A/c Cash A/c Cash A/c Miscellaneous A/c Car A/c Cash A/c Machine A/c Cash A/c
Group
Dr. Cr.
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Rs.
5000 5000 45000 45000 2400 2400 80,000 80,000 80,000 80,000 300 300 50 50 2,10,000 2,10,000 2500 2500
Fun. Key
Types of A/c
P&L A/c
Dr. + + -Cr.
Balance Sheet
Liab. Assets --
42.
43.
+ + + -+ + + -+ + + -+ --
44.
45.
46.
47.
48.
49.
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TYPES OF ACCOUNTS
Personal A/c:- Accounts related to persons are called personal A/c Real A/c:- Accounts related to things are called Real A/c
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Concept of Dr. Note Cr. Note: - After transactions between parties for
adjustment if party debited then issue Debit Note. If party credited then issue Credit Note. Example: - X sold to y on credit Rs. 100,000/= but y not accept Rs.2000/= s.n. 1. For Sale Y's A/c Sales A/c 2. Books of X Dr. Cr. s.n. Books of Y 1. Fro Purchase 100,000 Purchase A/c Dr. 100,000 X's A/c Cr. 2. Dr. Cr. 2000 2000
100,000 100,000
For adjustment through Dr. Note X's A/c Dr. 2000 Purchase A/c Cr. 2000
Ex: - Company provides Rs. 500,000 in Cash to Mr. A for computer purchasing. Computer
purchased for Rs. 150,000/= 1. When Cash given to Mr. A
Dr. Cr.
500,000 500,000
Dr. Cr.
150,000 150,000
Petty Cash Book: - This Cash book maintain for petty expenses in columnar
basis and entry passed in the main Cash Book after and of the Months.
Entry for Tax: Tax means public money given to Govt. funds for country development. Govt. levied tax by two systems Direct Tax Indirect Tax
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Direct Tax
The tax structure in which Govt. direct imposes the tax to public likes Income Tax, House Tax, and Wealth Tax etc.
Indirect Tax
The tax structure in which Govt. not directly imposes the tax to public likes Service Tax, Sales Tax, Excise Duty, Custom Duty and Entertainment Tax etc.
Service Tax
As per Service Tax Act every service provider must charge service tax @ 12.36% of service value and paid to Govt. Ex: - ICA Pvt. Ltd. Collects training fees in Cash Rs. 300,000/= plus service tax @12.36% for the month of August 2008 pass entry. 1. For collection received Cash A/c Service charge/Training Fee A/c Service Tax A/c 2. When Service Tax paid to Govt. Service Tax Cash A/c Dr. Cr. 37,080 37,080 Dr. Cr. Cr. 3, 37,080 3, 00,000 37,080
Sales Tax
When Seller sold goods to purchaser then charge sales tax. Sales tax levied by Govt. by two systems. LST (Local Sales Tax) or VAT (Value Added Tax) CST (Central Sales Tax) If seller and purchaser are in same state then charged LST/VAT and in interstate charged CST. Ex.1:-XYZ Ltd. (Delhi) Sold goods to P&Q Ltd. (Delhi) for Rs. 100,000/= plus 4% VAT on credit. S.No. Books of XYZ Ltd. (Delhi) 1. For Sale P&Q Ltd. Dr. Sales @ 4% Cr. VAT Output@ 4% Cr. 2. When VAT Paid to Govt. VAT Output @ 4% Dr. Cash/Bank A/c Cr. S.No. 1. 104000 100000 4000 4000 4000
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Books of P&Q Ltd. (Delhi) For Purchase Purchase @ 4% Dr. 100000 VAT Input @ 4% Cr. 4000 XYZ Ltd A/c Cr. 104000
Note: - For seller VAT is considering as VAT Output and for purchaser VAT is considering as VAT Input. Ex.2:- P&Q Ltd. (Delhi) sold goods to ABC Ltd. (Delhi) for Rs. 120,000/= Plus 4% VAT. S.No. Books of P&Q Ltd. (Delhi) 1. For Sale ABC Ltd. A/c Dr. Sales @ 4% Cr. VAT Output @ 4% Cr. 2. When paid to Govt. VAT Output @ 4% Dr. VAT Input @ 4% Cr. Cash/Bank A/c Cr. S.No. 2. 124800 120000 4800 4800 4000 800 Books of ABC Ltd. (Delhi) For Purchase Purchase @ 4% Dr. 120000 VAT Input @ 4% Dr. 4800 P&Q Ltd. Cr. 124800
Example for CST Ex.1:- ABC Ltd. (Delhi) sold goods to Rajiv Ltd. (UP) for Rs.50, 000/= plus 2% CST pass entry in both books. S.No. Books of ABC Ltd. (Delhi) 1. For Sale Rajiv Ltd. Dr. Sales Central @ 2% CST @ 2% When paid to Govt. CST @ 2% Cash/Bank A/c Cr. Cr. Dr. Cr. S.No. 2. 51000 50000 1000 1000 1000 Books of Rajiv Ltd. (UP) For Purchase Purchase Central @ Dr. 2% ABC Ltd. Cr.
51000 51000
2.
Excise Duty
Every manufacturer goods sold then charged Excise Duty and VAT, CST. India Ltd. (Delhi)'s Bill Goods (Mobile) (-) Trade Discount (T.D) @ 2% Balance (+)Excise Duty @ 8% Total (+) VAT @ 4% Total 100,000 2000 98000 7840 105840 4234 110074 (Rahul Ltd.)
Pass Entry in Both Books S.No. Books of India Ltd. (Delhi) S.No. Books of Rahul Ltd. (UP)
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1.
2. (i)
For Sale Rahul Ltd. Dr. Sales @ 4% Cr. Excise Duty @ 8% Cr. All the Tax paid to Govt. Excise Duty @ 8% Dr. Cash/Bank A/c Cr. VAT Output @ 4% Cash/Bank A/c Dr. Cr.
(ii)
Ex.1:- Suppose in the above example India Ltd. (Delhi) Sold goods to Ramesh Ltd. (U.P) with CST @ 4%. S.No. Books of India Ltd. (Delhi) 1. For Sale Ramesh Ltd. Dr. Sales Central @ 4% Cr. CST @ 4% Cr. 2. All the Tax paid to Govt. (i) CST @ 4% Dr. Cash/Bank A/c Cr. (ii) Excise Duty @ 8% Cash/Bank A/c Dr. Cr. S.No. 1. 110074 105840 4234 4234 4234 7840 7840 Books of Ramesh Ltd. (UP) For Purchase Purchase @ 4% Dr. 105840 India Ltd. Cr. 110074
Note
By Default 28 Groups are available in Tally. By Default 2 Ledgers are available in Tally. Bank OD A/c:- Means Bank Overdraft. Bank OCC A/c:- Means Bank Credit Limit.
C (Contra):- It is used only for cash on Bank transaction. Ex. Cash Department to Bank, Cash Withdraw from Bank, Cash to Cash transaction, Bank to Bank transaction. (Cash or Bank) P (Payment):- Payment F5 Party/Bank/Cash. R (Receipt):- Receipt F6 Party/Bank/Cash. J (Journal):- It is used for non-cash transaction as well as adjustment transaction. P (Purchase):S (Sale):-
U/S {44ab}:The person who comes under section (U/S) 44ab that person or company can deduct TDS from their employee or any contract etc.
Who comes under section 44ab:- The person whose gross turnover is more than
40,00,000/= per year.
Note:-At the time of TDS deduction the Education Cess is also deduct with TDS
That includes 1.Children Education 2.Higher Education
16:- 16 is a TDS form that will be issue to employees when their TDS deducted
from their salary to show in ITR file.
16A:- 16A is also a TDS form that will be issue to individual person when their
TDS deducted to show in ITR fire.
Note:- TDS should be deposited by the responsible person before 7th date (day) of
Next month. (In case of Employee)
PURCHASE
DIRECT PURCHASE INDIRECT PURCHASE INDIRECT PURCHASE:
Purchase order
Receipt Note
Rejection Out
Order No.
Pur_Ret. No.
Alt+F4
Alt+F9
Alt+F6
F9
Ctrl+F9
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VAT/Sales Tax (Local Sales Tax)/CST:VAT stands for Value Added Tax, this is a refundable Tax. VAT Payable to Govt. =Output VAT- Input VAT Output VAT= Which we receive on Sale Input VAT= Which we paid on Purchase To register in VAT the turn over should be 10,00,000/VAT Rates are divided into four Schedules:1. Luxury Items (12.5%) 2. Jewelry Items (1%) 3. Daily uses Commodity (4%) 4. Other which are bounded by Govt. like fuel, Acid, Chemicals (20%) CST (Central Sales Tax):- The rate of CST in India is @ 3%. CST is not refundable.CST like E1, E2.
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Find out the original cost of the product if Tax is included in items price. Example: - An item price is Rs. 100/= and it included the TAX (VAT)@4%. Find the original cost of the item.
SALES
Sales order Delivery Note Rejection In Sale Bill Credit Note Or Sale Return
Challan No. Sale Bill No. Or Sale Invoice No. Sale Ret. No.
Alt+F5
Alt+F8
Ctrl+F6
F8
Ctrl+F8
VAT ADJUSTMENT
Journal Entries for VAT adjustment this is done in Voucher after creating a VAT adjustment Class in voucher type to adjust VAT from VAT Report. If we do these entries in normal journal then the balance will not be zero in the VAT Repot. GOT----Master----Accounts Info. -----Voucher Types-----Create-----Then the voucher type creation window will be appears----then do the following steps:Name: VAT Adjustment Type of Voucher: Journal Method of vouchering numbering: Any (Mostly automatic) Do not edit any other options: If need then edit Name of Voucher Class: VAT Adjustment Use Class for VAT Adjustment: Yes (This is the main option that adjusts the VAT)
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After creating the VAT Adjustment Class do the journal Entries like below:Press F7-----Choose Voucher Type (VAT Adjustment)-----Choose Class (VAT Adjustment)--Then VAT Adjustment windows will be appears-----Used for (others)----Do the following:Journal Output VAT@--% To Input VAT@--% To VAT Payable Dr. Cr. Cr.
We can also do this entry if we also maintain CST. CST@--% Output VAT@--% To Input VAT@--% To VAT Payable Dr. Dr. Cr. Cr.
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(Debit Note)
Purchase A/c Tax A/c Dr. Dr. To Party A/c 8000 500 Cr. 8500
Party A/c
Cr.
6000
Party A/c
Cr.
2500
Dr.
4500
Dr.
To P.K Ltd.
Dr.
50 50
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Voucher creation of Include VAT of Exclude VAT Include VAT type Voucher
In the voucher type where the option of % is appeared on that column give the ledger name SALES VAT@...% A/c with 96% then in the additional accounting entries give the name of Output VAT@...% A/c with 4%
To create Price Level (For example Seasonal Sale at Kolkata or Bumper Dhamaka)
Got----F11----F2----Turn on the option 1. Multiple Price level (Yes) Then a windows will be appears and assign the name of the Price Level like Bumper Dhamaka) GOT-----Inventory Info------Price List-----All Items------Price Level [(Alt+C) Create the name of price level like Seasonal Sale at Kolkata] -----then assign price to the items.
Depreciation Entry
Entry in the simple Journal mode Depreciation A/c (Under:- Indirect Exp.) To Assets A/c Dr. Cr.
Interest Calculation
GOT----F11-----F1 1. Use activate interest calculation (Yes) 2. Use advance parameter (Yes) After Above-----GOT-----Acct. Info----Ledger-----Select party Ledger and Activate interest calculation (Yes)----Then a windows will be appears for interest parameter-----Set the option like in below:----
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After this do the entries with Voucher Manufacturing Journal (Under: Stock Journal) And Press Alt+F7
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Entry if goods have been lost by fire 1. Loss by Fire A/c To Purchase A/c 2. Insurance Claim A/c To Loss by Fire A/c 3. Cash A/c To Insurance Claims A/c Dr. Cr. Dr. Cr. Dr. Cr. 10000 10000 10000 10000 10000 10000
Service Tax
Rate:-12.36% Q.1:- Who can Take Service Tax and what is the condition? Ans: - Non-Trading firm/service provider company can take service tax and their turnover should be more than 10, 00,000/= Per Year and the new amt. of turnover is 8, 00,000/=Per Year. There is a provision of abatement in the service tax but in some businesses like transport business. In the transport business there is 75% abatement.
There two types of journal in the Tally 1. Memorandum 2. Reversing Journal These can be created Post Dated
1. Alt+F10:- For Memorandum Mode 2. F10:- For Memorandum Mode Got-----F11-----F1----Use Reversing Journal and Optional Voucher (Yes) In the simple journal Mode we can create any entry either Optional of Post Dated or Both 1. Alt+T:- For Post Dated 2. Alt+L:- For Optional These above methods are used to hide the effect of the entries.
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Do the entry like below example. In F5 (Payment) Telephone Bill (Paid to employee) (FBT: - Yes) HDFC Dr. Cr. 00000 00000
Press F12-----Single Entry Mode (yes) Alt+F----Choose Self Assessee-----Create ledger [FBT (Under: - Duties & Taxes)] Or select ledger then it will take tax automatically. Pay the tax and save entry.
Audit
Alt+F3------Alter Company-----Audit Features (Yes) Display-----Statement A/ss F6:- For Daily Break-Up (Check Entry Feature) Note: - (To use Audit Feature in company Use Security Control should be Yes)
Security
Alt+F3-----Security Control----Users and Passwords (Give Name and Password for users then go to------Type of Security Note: - (This is available in multi-user Tally Package)
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Budgeting
F11-----F1-----Maintain Budgets and Controls Alt+B:- For Budgeting (Choose any ledger in which you want to use budgeting)
TCS
(Tax Collect at Source) TCS collected by the Govt. on the Govt. undertaken products like below list.
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F2:Alt+F2:Ctrl+A: Alt+C: Ctrl+Enter: Alt+F1:Alt+D: Alt+S:Cltl+R: Alt+I: Ctrl+V: Alt+T: Alt+L: Alt+F10:F10:F5:Alt+F2:Alt+E: -
Alt+X: - To cancel the entry. Alt+B: -For Budgeting Alt+A: - To go to Voucher Entry mode from Alter Mode
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{Transactions}
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C: P: R: J: S: P: -
F4 F5 F6 F7 F8 F9
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