Tally Course Part 3 - Ledgers & Groups in Tally (Full Detailed Guide)

 

Ledgers & Groups in Tally (Full Detailed Guide)

Tally ERP 9 आणि Tally Prime मधील सर्वात महत्वाचा भाग म्हणजे Ledgers आणि Groups. Tally मध्ये कोणताही व्यवहार (Transaction) करण्यासाठी कमीतकमी दोन Ledger आवश्यक असतात—Debits आणि Credits. म्हणजेच Tally चे संपूर्ण काम Ledger आणि Group वर चालते.

जर हे दोन Concepts नीट समजले तर

• GST 100% Perfect
• Balance Sheet Automatically Correct
• Profit & Loss बरोबर
• Trial Balance Error-free
• Debtors–Creditors Clear
• Business Analysis Easy

चला, आता Ledger आणि Groups एकदम खोल पातळीवर समजून घेऊ.

 

1. Ledger म्हणजे काय? (What is a Ledger in Tally?)

Tally मध्ये Ledger म्हणजे एखाद्या आयटेमचे, व्यक्तीचे किंवा खात्याचे नाव ज्यावर व्यवहार पोस्ट केला जातो.

उदा.:

• Cash
• Bank
• Sales
• Purchases
• Rent
• Salary
• GST Input CGST
• GST Output SGST
• Customer Name
• Supplier Name

जेव्हा आपण Voucher मध्ये entry करतो (जसे Sales Voucher, Purchase Voucher, Payment Voucher इ.), तेव्हा Debit–Credit Ledger निवडले जातात.

यामुळे Tally Ledger ला Business चा "Account Book" म्हणतात.

 

2. Ledger का आवश्यक आहे? (Why Ledger is Important?)

जर Ledger नसेल तर Tally काहीही करू शकत नाही.

Ledger चे मुख्य कार्य:

• प्रत्येक व्यवहार Ledger मध्ये नोंदवला जातो.
• Ledger शिवाय Sales, Purchase, GST, Cash, Payment, Receipt काहीच होणार नाही.
• Ledger मार्फत Balance Sheet, P&L तयार होतात.
• Ledger = Business Report Building Blocks.

 

3. Groups म्हणजे काय? (What are Groups in Tally?)

Ledger कोणत्या वर्गात येतो, हे Groups ठरवतात.

उदा:

• Rent → Indirect Expenses
• Customer → Sundry Debtors
• GST Output → Duties & Taxes
• Bank → Bank Accounts

Groups मुळे
✔ Report Perfect
✔ GST Calculation Correct
✔ Balance Sheet व्यवस्थित
✔ P&L Analysis Easy

Groups हे Ledger चे “Parents” असतात.

 

4. Tally मधील Groups किती प्रकारचे असतात?

Tally मध्ये एकूण 28 Groups आहेत.
यापैकी 15 Groups Primary आहेत आणि उरलेले Sub-Groups.

 

5. मुख्य 2 प्रकारचे Groups

(1) Primary Groups

उदा.:

• Capital Account
• Current Assets
• Current Liabilities
• Fixed Assets
• Sales Accounts
• Purchase Accounts
• Indirect Expenses
• Indirect Income
• Bank Accounts

(2) Sub-Groups

उदा.:

• Sundry Debtors → Current Assets
• Sundry Creditors → Current Liabilities
• Duties & Taxes → Current Liabilities

 

6. Ledger आणि Group यांचं नातं (Relationship)

Ledger = नाव
Group = वर्ग

उदा.:
Customer = Ledger
त्याचा Group = Sundry Debtors

जर Ledger चुकीच्या Group मध्ये गेला तर:
❌ GST Report चुकीचा
❌ Balance Sheet बिघडते
❌ Profit/Loss चुकीचा
❌ Accounting mismatch

7. Ledger चे प्रकार – Deep Explanation (12 Types)

Tally मधील Ledger पुढील प्रमुख प्रकारात मोडतात.

 

1. Personal Ledgers (व्यक्ती आणि व्यवसाय Account)

• Customers (Sundry Debtors)
• Suppliers (Sundry Creditors)
• Loan Accounts
• Partner Capital
• Drawings

व्यवहार: Payment, Receipt, Sales, Purchases.

2. Real Ledgers (Assets Related)

• Cash
• Bank
• Furniture
• Computer
• Vehicles
• Land / Building
• Deposits
• Advance to Supplier

Balance Sheet वर थेट प्रभाव.

3. Nominal Ledgers (Income–Expense)

• Salary
• Rent
• Electricity
• Traveling
• Discount
• Interest Income

Profit & Loss Account Affect.

4. GST Ledgers (Tax Calculation)

• Input CGST
• Input SGST
• Input IGST
• Output CGST
• Output SGST
• Output IGST
• GST Payable
• GST Receivable

GST Returns साठी अत्यंत महत्वाचे.

5. Trading Ledgers

• Sales
• Purchase
• Freight
• Packing Charge

6. Bank Ledgers

• HDFC Bank
• SBI Bank
• Axis Bank

Group: Bank Accounts.

7. Cash Ledgers

• Cash (Compulsory)

8. Duties & Taxes Ledgers

GST, VAT, TDS, Professional Tax.

9. Direct / Indirect Income

उदा.:

• Job Work Income
• Commission Income
• Interest Received

10. Direct / Indirect Expenses

उदा.:

• Salary
• Electricity Bill
• Diesel Expense
• Office Maintenance

11. Loan Ledgers

• Loan Taken
• Loan Given

12. Miscellaneous Ledgers

• Suspense
• Rounding Off
• Provision for Taxation

 

8. कोणता Ledger कोणत्या Group मध्ये? (Full List )

 

Assets Related Groups

Cash Ledger

Group → Cash-in-hand

Bank Ledger

Group → Bank Accounts

Debtors (Customer)

Group → Sundry Debtors

Fixed Assets (Machine, Furniture)

Group → Fixed Assets

Deposits / Advance

Group → Loans & Advances (Assets)

 

Liabilities Related Groups

Creditors (Supplier)

Group → Sundry Creditors

GST Payable / TDS Payable

Group → Duties & Taxes

Loans Taken

Group → Secured / Unsecured Loans

 

Income Related Groups

Sales

Group → Sales Account

Commission / Interest

Group → Indirect Income

 

Expenses Related Groups

Purchases

Group → Purchase Account

Salary, Rent, Electricity

Group → Indirect Expenses

 

9. Ledger Creation in Tally Prime (Step-by-Step)

 

Step 1 — Gateway of Tally → Create → Ledger

Shortcut:
🔹 ALT + G → Create Ledger

Step 2 — Ledger Name टाका

उदा.:

• AB Traders
• Rent Expenses
• GST Output CGST

Step 3 — Group निवडा

काळजीपूर्वक निवडावे.

Step 4 — GST Details (If Applicable)

• Is GST Applicable → Yes
• Type → Input / Output
• Percentage → Add

Step 5 — Opening Balance टाका (जर गरज असेल तर)

उदा. Customer Old Balance.

Step 6 — Save (Ctrl + A)

 

10. GST साठी आवश्यक Ledger List (MOST IMPORTANT – Premium Quality)

 

Sales Ledgers

• Sales 5%
• Sales 12%
• Sales 18%
  Group → Sales Accounts

Purchase Ledgers

• Purchase 5%
• Purchase 12%
• Purchase 18%
  Group → Purchase Accounts

 

GST Duties & Taxes Ledgers

• Output CGST
• Output SGST
• Output IGST
• Input CGST
• Input SGST
• Input IGST
  Group → Duties & Taxes

 

Party Ledgers

• Customer
  Group → Sundry Debtors
• Supplier
  Group → Sundry Creditors

 

11. Practical Examples (Important Section)

 

Example 1 – GST Sales Entry Ledger Logic

Sales 12% → Sales Ledger
Customer → Sundry Debtor
CGST 6% → Output CGST
SGST 6% → Output SGST

Example 2 – Purchase with GST

Purchase Ledger (5%)
Supplier Ledger
Input CGST
Input SGST

Example 3 – Expense Payment

Rent Paid by Cash:

• Rent Expense (Indirect Expense)
• Cash

Example 4 – Bank Transaction

Cash Deposit in Bank:

• Bank A/c (Dr)
• Cash (Cr)

 

12. Ledger Mistakes (Most Common & Dangerous)

 

❌ Mistake 1 – Wrong Group Selection

Supplier = Sundry Debtor → WRONG

 

❌ Mistake 2 – GST Rate not applied in Ledger

Sales Ledger without GST → GSTR mismatch

 

❌ Mistake 3 – Customer Ledger without GSTIN

Impact → GSTR-1 Auto Fill fails

 

❌ Mistake 4 – Bank Ledger wrong opening balance

 

❌ Mistake 5 – Mixing GST Input & Output

 

13. Impact of Ledgers on Financial Statements

 

Balance Sheet वर प्रभाव

• Assets
• Liabilities

जर Ledger चुकीचा असेल → Balance Sheet चुकीची.

Profit & Loss वर प्रभाव

Sales ↑ = Profit ↑
Expense ↑ = Profit ↓

GST Returns वर प्रभाव

Ledger चुकीचा असेल तर GSTR 1/3B चुकते.

 

14. Professional Ledger Structure for Any Business

 

Required Ledger List (30+ Ledgers)

हा Section ब्लॉगसाठी GOLD:

Bank & Cash

• Cash
• Bank 1
• Bank 2

Sales

• Sales GST 5%
• Sales GST 12%
• Sales GST 18%

Purchases

• Purchase GST 5%
• Purchase GST 12%
• Purchase GST 18%

GST Ledgers

• Input CGST
• Input SGST
• Input IGST
• Output CGST
• Output SGST
• Output IGST

Expenses Ledgers

• Salary
• Rent
• Electricity
• Office Maintenance
• Telephone Bill
• Internet

Incomes

• Commission Income
• Interest Income