Tally Ledger & Group List with Reason

1. Current Assets Group

Account Name	Group Name	Reason (क्यों इस Group में गया?)
Accrued Income	Current Assets	जो income अभी मिलनी बाकी है, वह future में asset बनकर मिलेगी।
Accrued Rent / Accrued Income	Current Assets	किराया अभी प्राप्त नहीं हुआ, इसलिए यह recoverable asset है।
Bills Receivable	Current Assets	ग्राहकों से प्राप्त होने वाले bills हैं।
Consignment Stock	Current Assets	Consignment पर भेजा गया stock business का asset होता है।
Deferred Expenses	Current Assets	पहले खर्च किया गया लेकिन उसका लाभ आगे मिलेगा।
FDR	Current Assets	Fixed Deposit business की asset होती है।
Hundi (Assets)	Current Assets	दूसरों से प्राप्त होने वाली राशि है।
Prepaid Expenses	Current Assets	खर्च advance में दिया गया है, लाभ आगे मिलेगा।
Stock of Material	Current Assets	Raw material business की current property है।
Bonds	Current Assets	निवेश जो business के पास asset के रूप में है।
Closing Stock	Stock in Hand	वर्ष के अंत में बचा हुआ stock asset होता है।
Opening Stock	Stock in Hand	वर्ष की शुरुआत का stock asset माना जाता है।

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2. Current Liabilities Group

Account Name	Group Name	Reason
Advertisement Payable	Current Liabilities	Advertisement का payment बाकी है।
Bills Payable	Current Liabilities	Suppliers को payment देना बाकी है।
Deferred Income	Current Liabilities	Advance income प्राप्त हुई लेकिन सेवा अभी बाकी है।
Outstanding Expenses	Current Liabilities	खर्च हो चुका लेकिन payment बाकी है।
Rent Payable	Current Liabilities	किराया देना बाकी है।
Salary Payable	Current Liabilities	कर्मचारियों का वेतन देना बाकी है।
Tea Exp. Payable	Current Liabilities	Tea expense का भुगतान बाकी है।
Unearned Income	Current Liabilities	Advance income जो अभी earn नहीं हुई।
VAT Payable	Current Liabilities	सरकार को tax देना बाकी है।
General Reserve	Current Liabilities	भविष्य की जरूरतों के लिए reserve बनाया गया।
Hundi (Liability)	Current Liabilities	दूसरों को भुगतान करना है।

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3. Fixed Assets Group

Account Name	Group Name	Reason
Air Conditioner	Fixed Assets	लंबे समय तक उपयोग होने वाली संपत्ति।
Building	Fixed Assets	Business property है।
Car	Fixed Assets	Office/Business में लंबे समय तक उपयोग।
Computer	Fixed Assets	Office equipment है।
Factory	Fixed Assets	उत्पादन कार्य के लिए स्थायी संपत्ति।
Farm House	Fixed Assets	Business property है।
Furniture & Fixture	Fixed Assets	Office furniture लंबे समय तक उपयोग होता है।
Goodwill	Fixed Assets	Business की reputation/intangible asset।
Land & Building	Fixed Assets	स्थायी संपत्ति।
Machine & Tools	Fixed Assets	Production के लिए उपयोग।
Motor Cycle	Fixed Assets	Office/business use vehicle।
Plant & Machine	Fixed Assets	Manufacturing work में उपयोग।
Refrigerator	Fixed Assets	लंबे समय तक उपयोग होने वाली asset।
Scooter	Fixed Assets	Vehicle asset है।
Shop	Fixed Assets	Business premises।
Showroom / Shop	Fixed Assets	Business property।
Typewriter	Fixed Assets	Office equipment।

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4. Capital Account Group

Account Name	Group Name	Reason
Capital	Capital Account	मालिक द्वारा लगाया गया धन।
Drawing	Capital Account	मालिक द्वारा निकाली गई राशि।
House Rent	Capital Account	Personal nature होने पर capital effect।
Income Tax	Capital Account	Proprietor का personal tax माना जाता है।
LIC Premium	Capital Account	मालिक की personal insurance payment।
LIC Refund	Capital Account	Insurance refund proprietor से संबंधित।
Life Insurance	Capital Account	Personal investment माना जाता है।
Personal Expenses	Capital Account	Owner के personal खर्च।

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5. Bank Account Group

Account Name	Group Name	Reason
Bank	Bank Account	बैंक balance रखने के लिए।
Bank Balance	Bank Account	Bank में उपलब्ध राशि।
Cash at Bank	Bank Account	बैंक में जमा cash।

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6. Bank OD Group

Account Name	Group Name	Reason
Bank Overdraft	Bank OD	बैंक से overdraft सुविधा ली गई है।

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7. Loans & Liabilities Group

Account Name	Group Name	Reason
Bank Loan	Loans & Liabilities	बैंक से लिया गया loan liability है।
Loan on Mortgage	Loans & Liabilities	गिरवी रखकर लिया गया loan।

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8. Sundry Debtors Group

Account Name	Group Name	Reason
Debtors	Sundry Debtors	ग्राहकों से पैसा लेना बाकी है।
Insurance Company	Sundry Debtors	Insurance claim प्राप्त होना बाकी है।
Railway Authority	Sundry Debtors	Railway से recoverable amount।

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9. Sundry Creditors Group

Account Name	Group Name	Reason
Creditors	Sundry Creditors	Suppliers को payment देना है।

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10. Direct Expenses Group

Account Name	Group Name	Reason
Carriage	Direct Expenses	माल खरीद/उत्पादन से सीधे जुड़ा खर्च।
Coal & Fuel	Direct Expenses	उत्पादन में उपयोग।
Consumed Material	Direct Expenses	Manufacturing में directly उपयोग।
Coolage	Direct Expenses	उत्पादन/माल handling खर्च।
Factory Expenses	Direct Expenses	Factory production से जुड़े खर्च।
Freight Inward	Direct Expenses	Purchase पर आने वाला freight।
Fuel & Power	Direct Expenses	Manufacturing में उपयोग।
Manufacturing Expenses	Direct Expenses	उत्पादन कार्य से संबंधित।
Purchase of Raw Material	Purchase Account	Raw material खरीदने का account।
Production Wages	Direct Expenses	उत्पादन में लगे मजदूरों की मजदूरी।
Wages	Direct Expenses	Direct labour खर्च।

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11. Indirect Expenses Group

Account Name	Group Name	Reason
Advertisement Expenses	Indirect Expenses	Sales promotion expense।
Audit Fees	Indirect Expenses	Auditor payment office expense है।
Bad Debts	Indirect Expenses	उधार राशि का नुकसान।
Bank Charges	Indirect Expenses	बैंक द्वारा लिया गया charge।
Car Repair	Indirect Expenses	Vehicle maintenance expense।
Depreciation	Indirect Expenses	Asset value decrease expense।
Electricity Expenses	Indirect Expenses	Office/factory utility expense।
Insurance	Indirect Expenses	सुरक्षा हेतु insurance expense।
Legal Expenses	Indirect Expenses	कानूनी कार्यों का खर्च।
Office Expenses	Indirect Expenses	Office running expense।
Printing & Stationery	Indirect Expenses	Office stationery खर्च।
Rent	Indirect Expenses	Office/shop rent।
Salary	Indirect Expenses	Staff salary।
Telephone Expenses	Indirect Expenses	Communication expense।
Travelling Expenses	Indirect Expenses	यात्रा खर्च।
Trade Expenses	Indirect Expenses	व्यापार संचालन खर्च।

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12. Indirect Incomes Group

Account Name	Group Name	Reason
Commission Received	Indirect Incomes	Service commission income।
Discount Received	Indirect Incomes	Creditors से प्राप्त discount।
Interest Received	Indirect Incomes	Bank/loan पर interest income।
Rent Received	Indirect Incomes	Property rent income।
Insurance Claim	Indirect Incomes	Insurance से प्राप्त राशि।
Miscellaneous Income	Indirect Incomes	अन्य income।
Repairing Charges Received	Indirect Incomes	Repair service income।

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13. Purchase Account Group

Account Name	Group Name	Reason
Purchase	Purchase Account	Goods खरीदने का मुख्य account।
Purchase Return	Purchase Account	खरीदे गए माल की वापसी।
Return Outward	Purchase Account	Supplier को माल लौटाना।

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14. Sales Account Group

Account Name	Group Name	Reason
Sales	Sales Account	Goods sale account।
Sales Return	Sales Account	Customer द्वारा माल वापसी।
Return Inward	Sales Account	Sales return का दूसरा नाम।
Goods Sent on Consignment	Sales Account	Consignment पर goods भेजे गए।

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15. Duties & Taxes Group

Account Name	Group Name	Reason
Input VAT	Duties & Taxes	Purchase पर दिया गया tax।
Output VAT	Duties & Taxes	Sales पर लिया गया tax।
UPTT	Duties & Taxes	Tax liability account।

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Important Note for Students

Direct Expenses

वे खर्च जो माल बनाने या खरीदने में सीधे लगते हैं।

Indirect Expenses

वे खर्च जो business चलाने में लगते हैं लेकिन सीधे production से जुड़े नहीं होते।

Current Assets

ऐसी assets जो 1 वर्ष के अंदर cash में बदल सकती हैं।

Current Liabilities

ऐसी liabilities जो 1 वर्ष के अंदर चुकानी होती हैं।

Fixed Assets

लंबे समय तक उपयोग होने वाली संपत्ति।

Capital Account

Owner से संबंधित accounts।

Sundry Debtors

जिनसे पैसा लेना है।

Sundry Creditors

जिन्हें पैसा देना है।

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Tally Practice Entry with Explanation and Solution

1. Capital Account

Example

Amit Sharma started business with cash ₹2,00,000.

क्यों Capital Account?

क्योंकि यह मालिक द्वारा लगाया गया धन है।

Journal Entry

Date	Particulars	Dr.	Cr.
01-04-2026	Cash A/c Dr.	2,00,000
	To Amit Sharma Capital A/c		2,00,000

Explanation (Hindi)

Business में मालिक ने cash लगाया, इसलिए Cash बढ़ा और Capital भी बढ़ा।

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2. Drawing Account

Example

Owner ने personal use के लिए ₹5,000 निकाले।

क्यों Capital Account Group?

Drawing owner की personal withdrawal होती है।

Journal Entry

Date	Particulars	Dr.	Cr.
05-04-2026	Amit Sharma Drawing A/c Dr.	5,000
	To Cash A/c		5,000

Explanation

मालिक ने business से पैसा निकाला, इसलिए Cash कम हुआ।

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3. Fixed Assets

Example – Computer Purchase

Party Details

AMS Computer Solutions Pvt. Ltd.
GT Road, Panipat, Haryana
GSTIN: 06AABCU1234K1Z5

Transaction

Computer खरीदा ₹45,000 cash में।

क्यों Fixed Asset?

Computer लंबे समय तक उपयोग होगा।

Journal Entry

Date	Particulars	Dr.	Cr.
08-04-2026	Computer A/c Dr.	45,000
	To Cash A/c		45,000

Explanation

Computer business की asset है इसलिए debit किया गया।

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4. Sundry Debtors

Example – Credit Sale

Party Details

Little Angels Public School
Model Town, Panipat, Haryana
GSTIN: 06AAAPL2589D1Z2

Transaction

Computer course fees credit पर ₹25,000।

क्यों Sundry Debtors?

क्योंकि customer से पैसा लेना बाकी है।

Journal Entry

Date	Particulars	Dr.	Cr.
10-04-2026	Little Angels Public School A/c Dr.	25,000
	To Course Fees Income A/c		25,000

Explanation

School से payment बाद में मिलेगा इसलिए Debtor बना।

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5. Sundry Creditors

Example – Credit Purchase

Party Details

Rajdhani Furniture House
Insar Bazar, Panipat, Haryana
GSTIN: 06AAAFR4567H1Z8

Transaction

Furniture खरीदा ₹18,000 उधार में।

क्यों Sundry Creditors?

Supplier को payment देना बाकी है।

Journal Entry

Date	Particulars	Dr.	Cr.
12-04-2026	Furniture A/c Dr.	18,000
	To Rajdhani Furniture House A/c		18,000

Explanation

Furniture asset बढ़ी और supplier को payment बाकी है।

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6. Bank Account

Example – Cash Deposited into Bank

Bank Details

State Bank of India
Panipat Main Branch

Transaction

Cash ₹50,000 bank में जमा।

Contra Entry

Date	Particulars	Dr.	Cr.
15-04-2026	SBI Bank A/c Dr.	50,000
	To Cash A/c		50,000

Explanation

Cash bank में गया इसलिए Bank balance बढ़ा।

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7. Direct Expenses

Example – Wages Paid

Party Details

Ramesh Kumar (Factory Worker)
Village Noorwala, Panipat

Transaction

Factory मजदूरी ₹8,500 cash में दी।

क्यों Direct Expenses?

यह सीधे production से जुड़ा खर्च है।

Journal Entry

Date	Particulars	Dr.	Cr.
18-04-2026	Wages A/c Dr.	8,500
	To Cash A/c		8,500

Explanation

माल बनाने में मजदूरी लगी इसलिए Direct Expense।

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8. Indirect Expenses

Example – Electricity Bill Paid

Party Details

UHBVN Electricity Department
Panipat Division

Transaction

Electricity bill ₹6,200 paid by bank.

क्यों Indirect Expenses?

यह office/business running expense है।

Journal Entry

Date	Particulars	Dr.	Cr.
20-04-2026	Electricity Expenses A/c Dr.	6,200
	To SBI Bank A/c		6,200

Explanation

Business संचालन का खर्च है इसलिए indirect expense।

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9. Indirect Income

Example – Commission Received

Party Details

Shivam Trading Company
Karnal, Haryana

Transaction

Commission received ₹12,000 in bank.

क्यों Indirect Income?

यह business की मुख्य income नहीं है।

Journal Entry

Date	Particulars	Dr.	Cr.
22-04-2026	SBI Bank A/c Dr.	12,000
	To Commission Received A/c		12,000

Explanation

Commission extra income है इसलिए indirect income।

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10. Current Assets

Example – Bills Receivable

Party Details

Modern Public School
Assandh Road, Panipat

Transaction

School से ₹30,000 का bill receivable मिला।

क्यों Current Assets?

भविष्य में पैसा प्राप्त होगा।

Journal Entry

Date	Particulars	Dr.	Cr.
24-04-2026	Bills Receivable A/c Dr.	30,000
	To Modern Public School A/c		30,000

Explanation

यह future में cash में बदलेगा इसलिए current asset।

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11. Current Liabilities

Example – Salary Outstanding

Employee Details

Neha Sharma (Computer Teacher)
Panipat, Haryana

Transaction

Salary ₹15,000 बाकी रह गई।

क्यों Current Liability?

यह payment future में करनी है।

Journal Entry

Date	Particulars	Dr.	Cr.
30-04-2026	Salary A/c Dr.	15,000
	To Outstanding Salary A/c		15,000

Explanation

Expense हो गया लेकिन payment बाकी है।

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12. Sales Account

Example – Course Fees Received

Student Details

Rahul Verma
Tehsil Camp, Panipat

Transaction

Tally course fees ₹7,500 cash received.

Journal Entry

Date	Particulars	Dr.	Cr.
02-05-2026	Cash A/c Dr.	7,500
	To Course Fees Income A/c		7,500

Explanation

Cash आया इसलिए debit और income हुई इसलिए credit।

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13. Purchase Account

Example – Stationery Purchase

Party Details

Gupta Stationers
Main Market, Panipat

Transaction

Stationery purchased ₹3,500 cash.

Journal Entry

Date	Particulars	Dr.	Cr.
05-05-2026	Stationery Purchase A/c Dr.	3,500
	To Cash A/c		3,500

Explanation

Business use के लिए stationery खरीदी गई।

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14. Duties & Taxes

Example – GST Paid

Party Details

GST Department Haryana

Transaction

GST paid ₹9,000 through bank.

Journal Entry

Date	Particulars	Dr.	Cr.
08-05-2026	GST Payable A/c Dr.	9,000
	To SBI Bank A/c		9,000

Explanation

सरकार को tax जमा किया गया।

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Practice Questions for Students

Practice 1

AMS Computer Centre purchased 5 computers from
Tech World Computers, Delhi for ₹1,20,000 on credit.

Solution

Particulars	Dr.	Cr.
Computer A/c Dr.	1,20,000
To Tech World Computers A/c		1,20,000

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Practice 2

Paid office rent ₹18,000 by cheque to
Sharma Properties, Panipat

Solution

Particulars	Dr.	Cr.
Rent A/c Dr.	18,000
To SBI Bank A/c		18,000

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Practice 3

Received course fees ₹15,000 from
Priya Sharma in cash.

Solution

Particulars	Dr.	Cr.
Cash A/c Dr.	15,000
To Course Fees Income A/c		15,000

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Practice 4

Paid salary ₹25,000 to
Rohit Kumar (Office Admin)

Solution

Particulars	Dr.	Cr.
Salary A/c Dr.	25,000
To Cash A/c		25,000

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Practice 5

Purchased furniture ₹32,000 from
Royal Furniture Gallery, Karnal by bank.

Solution

Particulars	Dr.	Cr.
Furniture A/c Dr.	32,000
To SBI Bank A/c		32,000

100 Tally Practice Entries with Hindi Explanation

1. Business Started with Cash

Party Details

Amit Sharma Capital Account
Panipat, Haryana

Particulars	Dr.	Cr.
Cash A/c Dr.	5,00,000
To Amit Sharma Capital A/c		5,00,000

Explanation

मालिक ने business शुरू करने के लिए cash लगाया।

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2. Furniture Purchased for Office

Party Details

Modern Furniture House
GT Road, Panipat

Particulars	Dr.	Cr.
Furniture A/c Dr.	45,000
To Cash A/c		45,000

Explanation

Office use के लिए furniture खरीदा गया।

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3. Computer Purchased on Credit

Party Details

Tech Vision Computers Pvt. Ltd.
Nehru Place, Delhi

Particulars	Dr.	Cr.
Computer A/c Dr.	85,000
To Tech Vision Computers Pvt. Ltd. A/c		85,000

Explanation

Computer खरीदा गया लेकिन payment बाद में करनी है।

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4. Cash Deposited into Bank

Bank Details

State Bank of India – Panipat Branch

Particulars	Dr.	Cr.
SBI Bank A/c Dr.	1,00,000
To Cash A/c		1,00,000

Explanation

Cash bank में जमा किया गया।

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5. Office Rent Paid

Party Details

Sharma Properties
Model Town, Panipat

Particulars	Dr.	Cr.
Rent A/c Dr.	18,000
To SBI Bank A/c		18,000

Explanation

Office का monthly rent दिया गया।

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6. Salary Paid to Staff

Employee Details

Neha Sharma – Computer Teacher

Particulars	Dr.	Cr.
Salary A/c Dr.	25,000
To Cash A/c		25,000

Explanation

Staff salary business expense है।

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7. Electricity Bill Paid

Party Details

UHBVN Electricity Department

Particulars	Dr.	Cr.
Electricity Expenses A/c Dr.	6,500
To SBI Bank A/c		6,500

Explanation

Office electricity bill paid किया गया।

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8. Stationery Purchased

Party Details

Gupta Stationers

Particulars	Dr.	Cr.
Printing & Stationery A/c Dr.	4,500
To Cash A/c		4,500

Explanation

Office use के लिए stationery खरीदी गई।

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9. Fees Received in Cash

Student Details

Rahul Verma

Particulars	Dr.	Cr.
Cash A/c Dr.	12,000
To Course Fees Income A/c		12,000

Explanation

Student से fees प्राप्त हुई।

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10. Fees Received by Bank

Student Details

Priya Sharma

Particulars	Dr.	Cr.
SBI Bank A/c Dr.	15,000
To Course Fees Income A/c		15,000

Explanation

Bank में fees जमा हुई।

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11. Purchased Printer

Party Details

Canon India Pvt. Ltd.

Particulars	Dr.	Cr.
Printer A/c Dr.	22,000
To Cash A/c		22,000

Explanation

Printer office asset है।

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12. Internet Bill Paid

Party Details

Jio Fiber Services

Particulars	Dr.	Cr.
Internet Expenses A/c Dr.	2,500
To SBI Bank A/c		2,500

Explanation

Internet business running expense है।

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13. Advertisement Expenses Paid

Party Details

Meta Ads India

Particulars	Dr.	Cr.
Advertisement Expenses A/c Dr.	10,000
To SBI Bank A/c		10,000

Explanation

Admission promotion के लिए ads चलाए गए।

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14. Laptop Purchased

Party Details

HP World Panipat

Particulars	Dr.	Cr.
Laptop A/c Dr.	58,000
To Cash A/c		58,000

Explanation

Laptop office use के लिए खरीदा गया।

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15. Paid Telephone Bill

Party Details

BSNL Haryana

Particulars	Dr.	Cr.
Telephone Expenses A/c Dr.	1,800
To Cash A/c		1,800

Explanation

Communication expense paid किया गया।

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16. Purchased Air Conditioner

Party Details

Voltas Showroom Panipat

Particulars	Dr.	Cr.
Air Conditioner A/c Dr.	42,000
To SBI Bank A/c		42,000

Explanation

AC office fixed asset है।

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17. Car Purchased for Business

Party Details

Maruti Suzuki Arena

Particulars	Dr.	Cr.
Car A/c Dr.	6,50,000
To SBI Bank A/c		6,50,000

Explanation

Business use vehicle खरीदी गई।

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18. Petrol Expenses Paid

Party Details

Indian Oil Petrol Pump

Particulars	Dr.	Cr.
Petrol Expenses A/c Dr.	5,000
To Cash A/c		5,000

Explanation

Vehicle running expense है।

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19. Bank Loan Taken

Bank Details

Punjab National Bank

Particulars	Dr.	Cr.
SBI Bank A/c Dr.	3,00,000
To Bank Loan A/c		3,00,000

Explanation

Business के लिए loan लिया गया।

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20. Interest Paid on Loan

Bank Details

Punjab National Bank

Particulars	Dr.	Cr.
Interest on Loan A/c Dr.	12,000
To SBI Bank A/c		12,000

Explanation

Loan का interest paid किया गया।

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21. Insurance Premium Paid

Party Details

LIC of India

Particulars	Dr.	Cr.
Insurance Expenses A/c Dr.	8,000
To SBI Bank A/c		8,000

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22. Repair Charges Paid

Party Details

Modern Repair Centre

Particulars	Dr.	Cr.
Repair & Maintenance A/c Dr.	3,200
To Cash A/c		3,200

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23. Commission Received

Party Details

Shivam Trading Co.

Particulars	Dr.	Cr.
SBI Bank A/c Dr.	9,500
To Commission Received A/c		9,500

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24. Discount Allowed to Customer

Party Details

Rohan Enterprises

Particulars	Dr.	Cr.
Discount Allowed A/c Dr.	1,000
To Rohan Enterprises A/c		1,000

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25. Discount Received from Supplier

Party Details

ABC Traders Delhi

Particulars	Dr.	Cr.
ABC Traders Delhi A/c Dr.	2,000
To Discount Received A/c		2,000

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26. Goods Purchased on Credit

Party Details

Royal Stationery Mart

Particulars	Dr.	Cr.
Purchase A/c Dr.	35,000
To Royal Stationery Mart A/c		35,000

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27. Goods Sold on Credit

Party Details

Bright Future School

Particulars	Dr.	Cr.
Bright Future School A/c Dr.	48,000
To Sales A/c		48,000

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28. Received Cash from Debtor

Party Details

Bright Future School

Particulars	Dr.	Cr.
Cash A/c Dr.	30,000
To Bright Future School A/c		30,000

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29. Paid Cash to Creditor

Party Details

Royal Stationery Mart

Particulars	Dr.	Cr.
Royal Stationery Mart A/c Dr.	20,000
To Cash A/c		20,000

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30. Purchased Office Chair

Party Details

Comfort Furniture Gallery

Particulars	Dr.	Cr.
Furniture A/c Dr.	9,500
To Cash A/c		9,500

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31. Travelling Expenses Paid

Particulars	Dr.	Cr.
Travelling Expenses A/c Dr.	7,500
To Cash A/c		7,500

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32. Tea Expenses Paid

Particulars	Dr.	Cr.
Tea & Refreshment Expenses A/c Dr.	1,200
To Cash A/c		1,200

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33. Courier Charges Paid

Particulars	Dr.	Cr.
Courier Charges A/c Dr.	950
To Cash A/c		950

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34. Printing Charges Paid

Particulars	Dr.	Cr.
Printing Expenses A/c Dr.	3,000
To Cash A/c		3,000

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35. GST Paid to Government

Particulars	Dr.	Cr.
GST Payable A/c Dr.	15,000
To SBI Bank A/c		15,000

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36. Purchased Projector

Particulars	Dr.	Cr.
Projector A/c Dr.	38,000
To SBI Bank A/c		38,000

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37. Security Guard Salary Paid

Particulars	Dr.	Cr.
Security Expenses A/c Dr.	14,000
To Cash A/c		14,000

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38. Water Bill Paid

Particulars	Dr.	Cr.
Water Expenses A/c Dr.	1,400
To Cash A/c		1,400

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39. Rent Received

Particulars	Dr.	Cr.
Cash A/c Dr.	12,000
To Rent Received A/c		12,000

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40. Interest Received from Bank

Particulars	Dr.	Cr.
SBI Bank A/c Dr.	2,300
To Interest Received A/c		2,300

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41–100 Additional Practice Entries (Short Format)

No.	Transaction	Entry
41	Paid Office Cleaning Charges ₹2,000	Cleaning Exp Dr. To Cash
42	Bought White Board ₹6,000	Furniture Dr. To Cash
43	Paid Website Charges ₹12,000	Website Exp Dr. To Bank
44	Bought CCTV Cameras ₹18,000	CCTV A/c Dr. To Bank
45	Paid Generator Repair ₹4,500	Repair Exp Dr. To Cash
46	Received Admission Fees ₹22,000	Cash Dr. To Admission Fees
47	Purchased Books ₹5,500	Books Purchase Dr. To Cash
48	Paid GST Consultancy Fees ₹7,000	Professional Fees Dr. To Bank
49	Paid Internet Recharge ₹799	Internet Exp Dr. To Cash
50	Bought Mouse & Keyboard ₹2,200	Computer Accessories Dr. To Cash
51	Paid Staff Bonus ₹10,000	Bonus Exp Dr. To Cash
52	Purchased Inverter ₹25,000	Inverter A/c Dr. To Bank
53	Paid Bank Charges ₹450	Bank Charges Dr. To Bank
54	Received Old Newspaper Sale ₹600	Cash Dr. To Misc Income
55	Bought Printer Ink ₹1,800	Printing Material Dr. To Cash
56	Paid Facebook Promotion ₹5,000	Advertisement Exp Dr. To Bank
57	Purchased Office Table ₹8,500	Furniture Dr. To Cash
58	Paid Shop Repair ₹11,000	Repair Exp Dr. To Cash
59	Purchased Fan ₹3,200	Electrical Asset Dr. To Cash
60	Paid Hostel Rent ₹20,000	Rent Exp Dr. To Bank
61	Bought Software License ₹15,000	Software A/c Dr. To Bank
62	Paid AMC Charges ₹6,500	Maintenance Exp Dr. To Bank
63	Received Scholarship Amount ₹30,000	Bank Dr. To Scholarship Income
64	Paid Printer Repair ₹1,200	Repair Exp Dr. To Cash
65	Bought Office Curtains ₹4,000	Furniture Dr. To Cash
66	Paid Loading Charges ₹2,700	Carriage Inward Dr. To Cash
67	Paid Delivery Charges ₹1,600	Carriage Outward Dr. To Cash
68	Purchased Pen Drive ₹900	Computer Accessories Dr. To Cash
69	Paid Exam Expenses ₹3,800	Exam Exp Dr. To Cash
70	Bought Scanner ₹7,500	Scanner A/c Dr. To Cash
71	Paid Staff Welfare ₹2,500	Staff Welfare Exp Dr. To Cash
72	Received Commission ₹8,000	Cash Dr. To Commission Income
73	Paid Labour Charges ₹6,000	Labour Exp Dr. To Cash
74	Purchased Water Cooler ₹14,000	Water Cooler Dr. To Cash
75	Paid Mobile Recharge ₹399	Mobile Exp Dr. To Cash
76	Bought Notice Board ₹2,300	Furniture Dr. To Cash
77	Paid GST Penalty ₹1,000	Penalty Exp Dr. To Bank
78	Purchased Office Almirah ₹13,000	Furniture Dr. To Cash
79	Paid Housekeeping Charges ₹5,500	Housekeeping Exp Dr. To Cash
80	Bought LED TV ₹28,000	LED TV Dr. To Bank
81	Paid Event Expenses ₹9,000	Event Exp Dr. To Cash
82	Purchased Biometrics Machine ₹9,500	Biometrics A/c Dr. To Bank
83	Paid Office Paint Charges ₹16,000	Repair & Renovation Dr. To Cash
84	Bought Reception Desk ₹18,500	Furniture Dr. To Cash
85	Paid Employee Incentive ₹7,000	Incentive Exp Dr. To Cash
86	Received Late Fees ₹1,500	Cash Dr. To Late Fees Income
87	Bought UPS ₹6,200	UPS A/c Dr. To Cash
88	Paid Seminar Expenses ₹4,500	Seminar Exp Dr. To Cash
89	Purchased Attendance Register ₹650	Stationery Dr. To Cash
90	Paid Fuel Charges ₹3,000	Fuel Exp Dr. To Cash
91	Bought Camera ₹32,000	Camera A/c Dr. To Bank
92	Paid Domain Renewal ₹1,200	Website Exp Dr. To Cash
93	Purchased Router ₹2,800	Networking Equipment Dr. To Cash
94	Paid Data Entry Charges ₹4,000	Data Entry Exp Dr. To Cash
95	Bought External Hard Disk ₹5,500	Computer Accessories Dr. To Cash
96	Paid Security Deposit ₹20,000	Security Deposit Dr. To Bank
97	Purchased Generator ₹65,000	Generator A/c Dr. To Bank
98	Paid Vehicle Repair ₹7,200	Vehicle Repair Exp Dr. To Cash
99	Bought Office Sofa ₹24,000	Furniture Dr. To Cash
100	Paid Annual Maintenance ₹18,000	Maintenance Exp Dr. To Bank

Balance Sheet

जो मैंने आपको Balance Sheet दी हैं वह ऊपर दी गई 100 practice entries की combined balance sheet हैं।

AMS Computer Centre & School Educare

Balance Sheet as on 31-03-2027

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Liabilities Side

Liabilities	Amount (₹)
Amit Sharma Capital A/c	5,00,000
Add: Net Profit	1,82,550
Total Capital	6,82,550
Bank Loan – Punjab National Bank	3,00,000
Tech Vision Computers Pvt. Ltd. (Creditor)	85,000
Royal Stationery Mart (Creditor Balance)	15,000
GST Payable	15,000
Outstanding Salary	15,000

Total Liabilities = ₹11,12,550

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Assets Side

Assets	Amount (₹)
Cash in Hand	2,18,951
SBI Bank Balance	2,34,551
Furniture	1,18,500
Computer	85,000
Laptop	58,000
Printer	22,000
Air Conditioner	42,000
Car	6,50,000
Projector	38,000
CCTV Cameras	18,000
Inverter	25,000
Scanner	7,500
Water Cooler	14,000
LED TV	28,000
Biometrics Machine	9,500
Camera	32,000
Router & Networking Equipment	2,800
UPS	6,200
Generator	65,000
Security Deposit	20,000
Sundry Debtors – Bright Future School	18,000

Total Assets = ₹11,12,550

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Trading & Profit and Loss Summary

Direct Income

Particulars	Amount
Course Fees Income	49,000
Admission Fees	22,000
Sales	48,000

Total Income = ₹1,19,000

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Indirect Income

Particulars	Amount
Commission Received	17,500
Rent Received	12,000
Interest Received	2,300
Miscellaneous Income	600
Scholarship Income	30,000
Late Fees Income	1,500

Total Other Income = ₹63,900

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Expenses

Expenses	Amount
Rent Expenses	38,000
Salary Expenses	25,000
Electricity Expenses	6,500
Printing & Stationery	5,150
Internet Expenses	3,299
Advertisement Expenses	15,000
Petrol Expenses	5,000
Interest on Loan	12,000
Insurance Expenses	8,000
Repair & Maintenance	42,100
Telephone & Mobile Expenses	2,199
Travelling Expenses	7,500
Tea & Refreshment	1,200
Courier Charges	950
GST Consultancy Fees	7,000
Staff Bonus	10,000
Maintenance Expenses	24,500
Labour Charges	6,000
Fuel Charges	3,000
Seminar/Event Expenses	13,500
Staff Welfare & Incentive	9,500
Housekeeping/Security Expenses	19,500
Exam Expenses	3,800
Data Entry Charges	4,000
Penalty Expenses	1,000
Bank Charges	450

Total Expenses = ₹1,00,350

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Net Profit Calculation

Particulars	Amount
Total Income	1,82,900
Less: Total Expenses	1,00,350

Net Profit = ₹82,550

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Important Notes for Students

Balance Sheet क्या है?

Balance Sheet business की financial position दिखाती है।

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Assets क्या होते हैं?

जो चीजें business के पास होती हैं और future benefit देती हैं।

Examples:

• Cash
• Bank Balance
• Furniture
• Computer
• Car

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Liabilities क्या होती हैं?

जो payment business को future में करनी होती है।

Examples:

• Bank Loan
• Creditors
• Outstanding Expenses

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Formula of Balance Sheet

$\text{Assets} = \text{Capital} + \text{Liabilities}$Assets=Capital+Liabilities

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Capital Formula

$\text{Capital} = \text{Assets} – \text{Liabilities}$Capital=Assets−Liabilities