What is Group Ledger & Voucher in Tally Prime

 

What is Group Ledger & Voucher in Tally Prime 

Tally Prime me Group, Ledger aur Voucher accounting ka main base hote hain. In teeno ko achhe se samajh loge to Tally ka 80% clear ho jata hai. Chaliye inhe step-by-step, bilkul easy language me samajhte hain:

✅ 1. GROUP (ग्रुप) क्या होता है?

Tally Prime me Group ek category hoti hai jisme similar types ke ledger rkhe jate hain.

✔️ Group ka simple example:

Agar aapke paas bohot saare Customer ledger hain → sabko Sundry Debtors group me rakha jayega

Supplier ledger → Sundry Creditors group me

Cash ledger → Cash-in-hand group me

Matlab: Group ek drawer (tijori ka box) jaisa hota hai jisme aap same category ke ledger rakhte ho.

✔️ Group kitne types ke hote hain?

Tally me 28 predefined groups hote hain:

Primary Groups (15)

Sub Groups (13)

Example:

• Capital Account
• Current Assets
• Current Liabilities
• Duties & Taxes
• Loans (Asset)
• Loans (Liability)
• Sales Account
• Purchase Account
• Indirect Expenses
• Direct Expenses
• Direct Incomes
• Indirect Incomes

✅ 2. LEDGER (लेजेर) क्या होता है?

Ledger accounting ka individual account hota hai.

Company me jitne bhi persons, items, assets, expenses hote hain sabka ek ledger banta hai.

✔️ Ledger kis-kis ka banta hai?

• Customer
• Supplier
• Bank account
• Cash account

• Expense (Rent, Salary)
• Income (Commission, Discount Received)
• Tax (GST Input, GST Output)

Matlab:

• Group → Almirah
• Ledger → Almirah ke inside files

Har ledger kisi na kisi group me create hota hai, warna Tally usko accept nahi karta.

✅ 3. VOUCHER (वाउचर) क्या होता है?

Voucher Tally me transaction record karne ka form hota hai.

Aap real life me jab koi purchase ya sale karte ho, to bill milta hai = Voucher.

✔️ Tally me Voucher ke types:

⭐ Main Accounting Voucher

Contra (F4)

Cash ↔ Bank transactions

Payment (F5)

Paisa paid hua

Receipt (F6)

Paisa received hua

Journal (F7)

Adjustment entry

Sales (F8)

Goods sell

Purchase (F9)

Goods purchase

Debit Note (Ctrl+F9)

Purchase return

Credit Note (Ctrl+F8)

Sales return

✔️ Voucher ka simple example:

• Customer ne ₹5000 diye → Receipt Voucher
• 
  
• Supplier ko ₹3000 diye → Payment Voucher
• 
  
• Goods becha ₹10000 → Sales Voucher

Matlab:

Voucher = Transaction slip

Tally Prime में 28 Predefined Groups (यानी पहले से बने हुए Groups) होते हैं।
नीचे सभी 28 Groups की पूरी list दी गई है — बिल्कुल Tally Prime के अनुसार:

✅ Tally Prime – 28 Predefined Groups List

⭐ A. Capital Account Groups

Capital Account

• Reserves & Surplus
• B. Loans Groups

Loans (Liability)

• Bank OD (Overdraft) Accounts
• Secured Loans
• Unsecured Loans

C. Current Liabilities Groups

• Current Liabilities
• Duties & Taxes
• Provisions
• Sundry Creditors

D. Current Assets Groups

• Current Assets
• Bank Accounts
• Cash-in-hand
• Deposits (Asset)
• Loans & Advances (Asset)
• Stock-in-hand
• Sundry Debtors

E. Sales / Income Groups

• Sales Accounts
• Direct Incomes (Income Direct)
• Indirect Incomes (Income Indirect)

F. Purchase / Expenses Groups

• Purchase Accounts
• Direct Expenses (Expenses Direct)
• Indirect Expenses (Expenses Indirect)

G. Branch / Suspense Groups

• Branch / Divisions
• Miscellaneous Expenses (Asset)
• Suspense Account

H. Trading Account Groups

• Opening Stock
• Profit & Loss Account

🎯 Total Groups = 28

Ye groups Tally Prime में by default बनाए हुए आते हैं। सभी ledger इसी groups में बनाए जाते हैं।