Learn Tally Prime, GST accounting, billing, inventory management and computerized accounting with practical, job-oriented training at DSD Education.
Enquire Now View Tally SyllabusDSD Education offers a practical Tally Course in Rohini, Delhi for students, beginners and learners who want to develop accounting and computerized accounting skills.
The training focuses on important accounting concepts along with Tally Prime, GST accounting, billing, inventory management, vouchers, ledgers and financial reports.
Practical exercises help learners understand how accounting software is used for day-to-day business accounting and billing activities.
Develop practical accounting software skills through structured and application-focused training.
Learn accounting concepts and Tally operations through practical exercises.
Learn essential Tally Prime features used for computerized accounting.
Understand GST-related accounting, billing and business transactions.
Learn with guidance and support from experienced trainers.
Learn essential Tally Prime, accounting, GST and inventory management topics.
Understand how business accounting transactions are managed using accounting software.
Develop practical knowledge of GST-related accounting and billing.
Learn sales, purchase and invoice-related accounting operations.
Understand important financial and accounting reports.
Tally and accounting software skills can be useful for entry-level accounting and business roles.
Students interested in accounting and computer skills can learn Tally Prime.
Beginners can start with accounting fundamentals and gradually learn Tally.
Job seekers can develop accounting, billing and computerized accounting skills.
Learners can understand basic accounting and business software operations.
Looking for a Tally Course in Rohini Delhi? DSD Education provides practical computer and accounting-focused training for learners who want to develop professional accounting software skills.
If you are searching for Tally Classes in Rohini, Tally Institute in Rohini, Tally Prime Course in Rohini or Tally GST Course in Delhi, explore our Tally course and contact DSD Education for current batch timings, fees and admission details.
A Tally course teaches accounting software skills including financial accounting, billing, GST, inventory and business reporting.
The course focuses on Tally Prime and practical accounting skills. Contact DSD Education to confirm the latest syllabus.
GST accounting, GST configuration, sales and purchase transactions and related reports can be included in Tally GST training.
Students, beginners, job seekers and learners interested in accounting software can join Tally training.
DSD Education provides Tally and computer-related training in Rohini, Delhi. Contact the institute for the current address and batch timings.
Learners can develop skills in accounting, billing, GST, inventory, vouchers, ledgers and financial reporting.
Want to learn Tally Prime, GST and computerized accounting? Contact DSD Education for current fees, course duration, batch timings and admission details.
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📘 LESSON 4: ASSETS, LIABILITIES & CAPITAL
1. Introduction
Accounting mein business ki financial position samajhne ke liye teen basic concepts bahut important hain:
Assets
Liabilities
Capital
Ye teen terms business ki financial condition ko understand karne ka foundation hain. Tally Prime mein accounting entries aur financial reports samajhne ke liye in concepts ka clear hona zaroori hai.
🟢 2. Assets Kya Hote Hain?
Business ke paas jo valuable resources, properties ya possessions hote hain aur jinse future mein business ko benefit mil sakta hai, unhe Assets kaha jata hai.
Simple Definition:
Assets are valuable resources owned or controlled by a business that provide future economic benefits.
Easy Language:
Business ke paas jo valuable cheezein hoti hain aur jo business ke liye future mein useful hoti hain, wo Assets kehlati hain.
Examples:
Cash
Bank Balance
Furniture
Computer
Machinery
Building
Vehicle
Stock
Debtors
3. Types of Assets
Assets ko mainly different categories mein divide kiya ja sakta hai.
🔹 A. Fixed / Non-Current Assets
Aise assets jo business mein long-term use ke liye hote hain.
Examples:
Building
Machinery
Furniture
Computer
Vehicle
Office Equipment
Example:
Business ne ₹80,000 ka computer system purchase kiya.
Computer = Asset
🔹 B. Current Assets
Aise assets jo normally short-term mein cash mein convert, sell ya use ho sakte hain.
Examples:
Cash
Bank Balance
Stock/Inventory
Debtors
Short-term Receivables
Example:
Business ke paas ₹50,000 ka stock hai.
Stock = Current Asset
🔹 C. Tangible Assets
Jin assets ko physically touch aur see kiya ja sakta hai.
Examples:
Furniture
Building
Computer
Machinery
Vehicle
🔹 D. Intangible Assets
Aise assets jinka physical form nahi hota, lekin business ke liye value hoti hai.
Examples:
Goodwill
Trademark
Patent
Copyright
Software License
🔵 4. Liabilities Kya Hoti Hain?
Business ki wo financial obligations ya amounts payable jo future mein business ko kisi person, bank ya organization ko pay karne hote hain, unhe Liabilities kaha jata hai.
Simple Definition:
Liabilities are financial obligations or amounts that a business is required to pay to others.
Easy Language:
Business ko future mein jo amount doosron ko pay karna hota hai, wo Liability kehlati hai.
Examples:
Bank Loan
Creditors
Outstanding Salary
Outstanding Rent
Taxes Payable
Other Payables
5. Types of Liabilities
🔹 A. Current Liabilities
Aisi liabilities jinka payment generally short-term mein karna hota hai.
Examples:
Creditors
Outstanding Expenses
GST/Tax Payable
Short-term Loan
Salary Payable
Example:
Business ne supplier se ₹30,000 ka goods credit par purchase kiya.
Supplier ko ₹30,000 pay karna baaki hai.
₹30,000 = Liability
🔹 B. Non-Current / Long-Term Liabilities
Aisi liabilities jinka payment long-term mein hota hai.
Examples:
Long-term Bank Loan
Long-term Borrowings
Other Long-term Obligations
Example:
Business ne bank se ₹5,00,000 ka long-term loan liya.
Bank Loan = Liability
🟠 6. Capital Kya Hai?
Owner business mein jo money, property ya other assets invest karta hai, use Capital kaha jata hai.
Simple Definition:
Capital is the amount invested by the owner in the business.
Easy Language:
Owner business mein jo paisa ya assets lagata hai, wo Capital kehlata hai.
Example:
Owner ne business start karne ke liye ₹2,00,000 invest kiye.
Capital = ₹2,00,000
7. Capital ka Accounting Concept
Capital ko accounting perspective se business ki ek financial claim/owner’s equity ke roop mein samjha jata hai.
Basic accounting equation:
Assets = Capital + Liabilities
Example:
Business ke total Assets = ₹5,00,000
Liabilities = ₹2,00,000
To:
Capital = Assets − Liabilities
Capital = ₹5,00,000 − ₹2,00,000
Capital = ₹3,00,000
8. Assets, Liabilities aur Capital ka Relationship
In teen concepts ke beech ek important relationship hota hai:
Assets = Capital + Liabilities
Isse Accounting Equation kaha jata hai.
Example:
Owner ne ₹1,00,000 invest kiye.
Business ne ₹50,000 ka bank loan liya.
Total funds:
Capital = ₹1,00,000
Liability = ₹50,000
Total Assets:
₹1,00,000 + ₹50,000 = ₹1,50,000
Therefore:
Assets = ₹1,50,000
Capital = ₹1,00,000
Liabilities = ₹50,000
Equation:
₹1,50,000 = ₹1,00,000 + ₹50,000
9. Real-Life Example
Maan lijiye aapne ek Computer Accessories Shop start ki.
Step 1: Owner Investment
Owner invested:
₹2,00,000
This is:
Capital = ₹2,00,000
Step 2: Bank Loan
Business ne bank se:
₹1,00,000 loan liya
This is:
Liability = ₹1,00,000
Step 3: Computer Purchase
Business ne:
₹1,50,000 ka computer equipment purchase kiya.
This becomes:
Asset = ₹1,50,000
Step 4: Cash Remaining
Total funds:
₹2,00,000 + ₹1,00,000 = ₹3,00,000
Computer:
₹1,50,000
Remaining cash:
₹1,50,000
Total Assets:
Computer ₹1,50,000 + Cash ₹1,50,000
= ₹3,00,000
Accounting Equation:
Assets = Capital + Liabilities
₹3,00,000 = ₹2,00,000 + ₹1,00,000
Equation Balance hai.
10. Assets vs Liabilities vs Capital
Basis Assets Liabilities Capital
Meaning Business ke valuable resources Business ki financial obligations Owner ka investment/equity
Example Cash, Computer, Stock Loan, Creditors Owner Investment
Benefit/Claim Business resource Outside parties ka claim Owner ka claim
Nature Resource Obligation Owner’s Equity
Example Amount ₹5,00,000 ₹2,00,000 ₹3,00,000
11. Easy Example to Remember
Maan lijiye aap ek shop chalate hain.
🟢 Assets = Shop ke paas kya hai?
Cash + Bank + Stock + Furniture + Computer
🔵 Liabilities = Shop ko kya dena hai?
Loan + Supplier Payment + Outstanding Expenses
🟠 Capital = Owner ne kya lagaya?
Owner ka Investment
🧠 Easy Memory Trick
Assets = What Business HAS
Liabilities = What Business OWES
Capital = What Owner INVESTS
12. Tally Prime mein Assets, Liabilities aur Capital
Tally Prime mein different ledgers ko appropriate groups ke under maintain kiya jata hai.
Assets ke examples:
Cash-in-Hand
Bank Accounts
Stock
Furniture
Computer
Machinery
Liabilities ke examples:
Sundry Creditors
Bank Loan
Duties & Taxes
Outstanding Expenses
Capital ke examples:
Capital Account
Owner’s Capital
Drawings
Tally Prime ke reports mein inka effect Balance Sheet aur other financial reports mein reflect hota hai.
📝 Quick Revision
Assets
Business ke valuable resources.
Examples:
Cash, Bank, Stock, Furniture, Computer, Building
Liabilities
Business ki payable obligations.
Examples:
Loan, Creditors, Outstanding Expenses, Taxes Payable
Capital
Owner ka business mein investment/equity.
Example:
Owner invested ₹2,00,000 → Capital ₹2,00,000
🧠 Remember the Formula
ASSETS = CAPITAL + LIABILITIES
Aur:
CAPITAL = ASSETS − LIABILITIES
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