tally 9 Ledgers Groups

Sl.No Ledgers Groups
1 K & CO Capital A/C
2 Computer Fixed Asset
3 Furniture Fixed Asset
4 Tally Admission Fee Indirect Income
5 Hardware Admission Fee Indirect Income
6 M S Office Admission Fee Indirect Income
7 Photoshop Admission Fee Indirect Income
8 Rent Indirect Expense
9 Current Bill Indirect Expense
10 Salaries Indirect Expense
11 Telephone charges Indirect Expense
12 Other Expenses Indirect Expense

Sl.No Ledgers Under – Groups
1 Purchase Purchase Account
2 Owner Capital Account
3 Sales Sales Account
4 Wages Direct Expenses
5 Salaries Indirect Expenses
6 Current bill Indirect Expenses
7 Machinery Fixed Assets
8 Bills Receivable Current Assets
9 Commission Received Indirect Incomes
12 Scrap of sales Direct Incomes

Sl.No Ledger Under 

01 Owner Capital Account 

02 Drawings Capital Account 

03 Bank Bank Accounts 

04 Machinery Fixed Assets 

05 Furniture Fixed Assets

06 Computer Fixed Assets 

07 Type Writer Fixed Assets 

12 Land & Buildings Fixed Assets 

12 Plant Fixed Assets 

12 Motor Van Fixed Assets 

11 Motor Car Fixed Assets 

12 Office Equipment Fixed Assets 

13 Furniture & Fittings Fixed Assets 

14 Prepaid Expenses Current Assets 

15 Bills Receivable Current Assets 

16 Outstanding Expenses Current Liabilities 

17 Incomes Received in Advance Current Liabilities 

18 Purchase Purchase A/C 

19 Purchase returns Purchase A/C 

20 Purchase Order Purchase A/C 

21 Sales Sales A/C 

22 Sales returns Sales A/C 

23 Sales Order Sales A/C 

24 Wages Direct Expenses 

25 Carriage inwards Direct Expenses 

26 Factory rent Direct Expenses 

27 Trade Expenses Direct Expenses 

28 Bank charges Indirect Expenses 

29 Interest Paid Indirect Expenses 

30 Insurance Indirect Expenses 

31 Carriage outwards Indirect Expenses 

32 Rent Indirect Expenses 

33 Discount Allowed Indirect Expenses 

34 Depreciation Indirect Expenses 

35 Current Bill Indirect Expenses 

36 Salaries Indirect Expenses 

37 Telephone charges Indirect Expenses 

38 Other Expenses Indirect Expenses 

39 Stationery Indirect Expenses 

40 Loss of machinery Indirect Expenses 

41 Interest on Capital Indirect Expenses 

42 DD Charges Indirect Expenses 

43 Damage Indirect Expenses 

44 Establishment expenses Indirect Expenses 

45 Electricity Bill Indirect Expenses 

46 Sale of scrap Direct Incomes 

48 Admission Fee Received Indirect Incomes 

49 Service Charges Received Indirect Incomes 

50 Commission Received Indirect Incomes 

51 Discount Received Indirect Incomes 

52 Interest Received Indirect Incomes 

53 Interest on Drawings Indirect Incomes 

54 Interest on Investments Indirect Incomes 

55 Sundry Creditor (Name) Sundry Creditor 

56 Sundry Debtor (Name) Sundry Debtor 

57 Investments Investments 

58 Salaries advance Loans & Advances (Assets) 

59 Loan from ICICI Bank Loans (Liability) 

60 Loan from Person Unsecured loans 

61 Opening/Closing Stock Stock-in-hand

TRADING ACCOUNT
DIRECT EXPENDITURE – DR. DIRECT INCOMES – CR.
SL. NO. NAME OF THE LEDGERS (ACCOUNTS) UNDER - GROUP
1 OPENING STOCK DIRECT EXPENSES
2 FREIGHT DIRECT EXPENSES
3 SALES OF SCRAP DIRECT INCOME
4 CARRIAGE IWARDS DIRECT EXPENSES
5 FACTORY EXPENSES DIRECT EXPENSES
6 MARINE INSURANCE DIRECT EXPENSES
7 MOTIVE POWER DIRECT EXPENSES
8 COAL AND FUEL DIRECT EXPENSES
9 OIL, WATER AND GAS DIRECT EXPENSES
12 DUTY & CLEARING CHARGES DIRECT EXPENSES
11 FACTORY LIGHTING DIRECT EXPENSES
12 PRODUCTIVE WAGES DIRECT EXPENSES
13 MANUACTURING WAGES DIRECT EXPENSES
14 WAGES & SALARIES DIRECT EXPENSES
15 PURCHASE PURCHASES A/C
16 PURCHASE – RETURNS PURCHASES A/C – CR
17 TRADING ACCOUNT DIRECT EXPENSES
18 LOSS BY FIRE DIRECT EXPENSES
19 SALES SALES ACCOUNT
20 SALES – RETURNS SALES ACCOUNT – DR 

PROFIT & LOSS ACCOUNT 

INDIRECT EXPENDITURE- DR. INDIRECT INCOME – CR. 

SL. NO. NAME OF THE LEDGER (ACCOUNTS) UNDER - GROUP 

1 MANAGEMENT EXPENSES IN-DIRECT EXPENSES 

2 OFFICE - SALAREIS IN-DIRECT EXPENSES 

3 SALARIES & WAGES IN-DIRECT EXPENSES 

4 OFFICE – RENT IN-DIRECT EXPENSES 

5 RENT, RATES & TAXES IN-DIRECT EXPENSES 

6 OFFICE – LIGINTG IN-DIRECT EXPENSES 

7 INSURANCE IN-DIRECT EXPENSES 

8 INSURANCE IN-DIRECT EXPENSES 

9 PRINTING & STATIONERY IN-DIRECT EXPENSES 

12 POSTAGE & TELEGRAMS IN-DIRECT EXPENSES 

11 AUDITOR’S FEE IN-DIRECT EXPENSES 

12 LEGAL CHARGES IN-DIRECT EXPENSES 

13 BANK CHARGES IN-DIRECT EXPENSES 

14 SUNDRY EXPENSES IN-DIRECT EXPENSES 

15 UNPRODUCTIVE WAGES IN-DIRECT EXPENSES 

16 GENERAL EXPENSES IN-DIRECT EXPENSES 

17 MISCELLANCEOUS EXPENSES IN-DIRECT EXPENSES 

18 SELLING & DISTRIBUTION EXPENSES IN-DIRECT EXPENSES 

19 SALESMAN COMMISSION IN-DIRECT EXPENSES 

20 CARRIAGE OUTWARDS IN-DIRECT EXPENSES 

21 COMMISSION OF SALES IN-DIRECT EXPENSES 

22 SALARIES TO SALES STAFF IN-DIRECT EXPENSES 

23 ESTABLISHMENT EXPENSES IN-DIRECT EXPENSES 

24 LOSS ON SALES OF FIXED ASSETS IN-DIRECT EXPENSES 

25 MAINTENANCE IN-DIRECT EXPENSES 

26 REPAIRS AND RENEWARS IN-DIRECT EXPENSES 

27 DEPRECIATION OF FIXED ASSETS IN-DIRECT EXPENSES 

28 LOSS BY FIRE NOT COVERED INSURANCE IN-DIRECT EXPENSES 

29 PROVISION DISCOUNT ON DEBTORS IN-DIRECT EXPENSES 

30 PROVISION FOR BAD & DOUBFUL DEBTS IN-DIRECT EXPENSES 

31 SUBSCRIPTION IN-DIRECT EXPENSES 

32 GODOWN RENT IN-DIRECT EXPENSES 

33 ADVERTISEMENT EXPNESES IN-DIRECT EXPENSES 

34 FREE SAMPLES IN-DIRECT EXPENSES 

35 SALESMEN SALARY IN-DIRECT EXPENSES 

36 FINANCIAL EXPENSES IN-DIRECT EXPENSES 

37 INTEREST ON LOAN IN-DIRECT EXPENSES 

38 INTEREST ON CAPITAL IN-DIRECT EXPENSES 

39 DISCOUNT ALLOWED IN-DIRECT EXPENSES 

40 RENT RECEIVED IN-DIRECT INCOME 

41 INTEREST RECEIVED IN-DIRECT INCOME 

42 DISCOUNT RECEIVED IN-DIRECT INCOME 

43 COMMISSION RECEIVED IN-DIRECT INCOME 

44 PROVISION FOR BAD DEBTS RECOVERED IN-DIRECT INCOME 

45 PROFIT ON SALE OF ASSET IN-DIRECT INCOME 

46 PROVISION DISCOUNT ON CREDITOR IN-DIRECT INCOME 

47 MISCELLANEOUS RECEIPTS IN-DIRECT INCOME 

48 DIVIDEND RECEIVED IN-DIRECT INCOME 

49 APPRENTICE PREMIUM IN-DIRECT INCOME 

50 INTEREST ON DRAWINGS IN-DIRECT INCOME 

BALANCE SHEET 

LIABILITIES ASSETS 

SL. NO. NAME OF THE LEDGER (ACCOUNTS) UNDER - GROUP 

1 CAPITAL CAPITAL ACCOUNT 

2 DRAWINGS CAPITAL ACCOUNT- DR 

3 NET PROFITS CAPTIAL ACCOUNT- CR 

4 INCOME TAX CAPITAL ACCOUNT- DR 

5 BANK OVERDRAFT BANK OD ACCOUNT 

6 BILLS PAYABLES CURRENT LIABILITIES 

7 OUTSTANDING EXPENSES CURRENT LIABILITIES 

8 INCOME RECEIVED IN ADVANCE CURRENT LIABILITIES 

9 SALES TAX DUTIES & TAXES 

12 EXCISE DUTY DUTIES & TAXES 

11 PARTY NAME – SUNDRY CREDITORS SUNDRY CREDITORS 

12 LOAN ON MORTAGE LOANS & LIABILITIES 

13 LOAN FORM BANK / AND OTHER PARTY LOANS & LIABILITIES 

14 RESERVES OR RESERVE FUND 

RESERVES AND SUPLUS 

 

 

ASSETS UNDER - GROUP 

1 CASH CASH IN HAND 

2 BANK BANK ACCOUNT 

3 INVESTMENT INVESTMENT 

4 BILLS RECEIVABLES CURRENT ASSETS 

5 CLOSING STOCK CURRENT ASSETS 

6 PREPAID EXPENSES CURRENT ASSETS 

7 

ACCRUED INCOME / INCOME TO BE 

RECD. 

CURRENT ASSETS 

8 PARTY NAME – SUNDRY DEBTORS SUNDRY DEBTORS 

9 FIRNITURE FIXED ASSETS 

12 PLANT & MACHINERY FIXED ASSETS 

11 LAND & BUILDINGS FIXED ASSETS 

12 LOOSE TOOLS FIXED ASSETS 

13 SALES VAN FIXED ASSETS 

14 PATENTS FIXED ASSETS 

15 COPYRIGHTS FIXED ASSETS 

16 TRADEMARKS FIXED ASSETS 

17 GOODWILL FIXED ASSETS