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 — Cash Purchase in Tally Prime
1. Cash Purchase kya hai?
Cash Purchase ka matlab hai jab business goods ya materials purchase karta hai aur us purchase ka payment immediately cash mein kar deta hai.
Simple Words Mein
Maal kharida + turant cash payment ki = Cash Purchase
Example
DSD Computers ne:
10 Keyboards purchase kiye
₹1,000 per Keyboard
Total = ₹10,000
Payment immediately cash mein kar di
To ye Cash Purchase hai.
2. Cash Purchase ka Basic Concept
Cash Purchase mein generally do cheezein ek saath hoti hain:
1. Goods/Stock Purchase
Business ne goods acquire kiye.
2. Cash Payment
Business ne immediately cash pay kar diya.
Simple Flow
Supplier
↓ Goods
Business
↓ Cash
Supplier
3. Cash Purchase ka Basic Accounting Entry
Basic Entry
Purchase A/c Dr.
To Cash A/c
Example
Goods purchased for ₹20,000 cash.
Purchase A/c Dr. ₹20,000
To Cash A/c ₹20,000
Why?
Purchase = Debit
Cash going out = Credit
4. Cash Purchase ka Example
DSD Computers ne ABC Suppliers se:
5 Keyboards @ ₹1,500 each
cash mein purchase kiye.
Calculation
5 × ₹1,500
= ₹7,500
Entry
Purchase A/c Dr. ₹7,500
To Cash A/c ₹7,500
Effect
Account Effect
Purchase Increase
Cash Decrease
Stock Increase, if inventory is maintained
Supplier Outstanding Normally no credit payable remains from this transaction
5. Cash Purchase vs Credit Purchase
Ye difference Tally mein bahut important hai.
Cash Purchase Credit Purchase
Payment immediately Payment later
Cash/Bank decreases immediately Supplier payable created
Cash/Bank involved Supplier ledger involved
Purchase + Cash Purchase + Supplier
Example ₹20,000 cash purchase Example ₹20,000 credit purchase
🧠 Easy Memory
Cash Purchase → Paisa Abhi Gaya
Credit Purchase → Paisa Baad Mein Jayega
6. Cash Purchase aur Payment mein Difference
Cash Purchase aur Payment same nahi hain.
Cash Purchase
Goods/service acquire karne ke saath immediate payment.
Payment
Kisi existing payable ya expense ke against money pay karna.
Example
1 June:
DSD Computers purchased goods for ₹50,000 cash.
→ Cash Purchase
10 June:
Supplier ko previous credit purchase ka ₹50,000 payment kiya.
→ Payment Entry
Memory
Purchase = Maal Aaya
Payment = Paisa Gaya
7. Cash Purchase aur Cash Voucher
Tally Prime mein cash purchase record karne ke liye generally Purchase Voucher (F9) use kiya jata hai, especially when the transaction is being recorded as a purchase invoice.
Shortcut
F9 = Purchase
8. Tally Prime mein Cash Purchase Entry
Maan lo:
DSD Computers
Purchased:
2 Laptops
Rate = ₹40,000 each
Payment = Cash
Total
2 × ₹40,000
= ₹80,000
Step 1 — Open Purchase Voucher
Gateway of Tally → Vouchers
Press:
F9 — Purchase
Step 2 — Select Supplier/Party
Transaction setup ke according appropriate party/supplier details select or enter karein.
Agar immediate cash purchase hai, transaction ko cash purchase ke according record karein.
Step 3 — Select Purchase Ledger
Select:
Purchase A/c
Step 4 — Enter Stock Item
Example:
Laptop
Step 5 — Enter Quantity
2 Nos
Step 6 — Enter Rate
₹40,000
Step 7 — Amount
Tally calculate karega:
2 × ₹40,000 = ₹80,000
Step 8 — Cash Details
Payment/ledger section mein:
Cash
select karein, according to the voucher format/configuration.
Step 9 — Narration
Example:
Being 2 laptops purchased for cash for business use/resale.
Step 10 — Save
Press:
Ctrl + A
9. Cash Purchase ka Practical Accounting Flow
Transaction
2 Laptops @ ₹40,000 cash
Amount
₹80,000
Accounting Effect
Purchase A/c Dr. ₹80,000
To Cash A/c ₹80,000
Inventory Effect
Agar inventory maintain ki ja rahi hai:
Laptop Stock +2
Cash Effect
Cash −₹80,000
10. Cash Purchase mein Supplier ka Role
Cash purchase mein supplier goods provide karta hai, lekin agar payment immediately settle ho gayi hai to normally supplier ke naam par outstanding payable remain nahi karta.
Example
Purchase:
₹30,000
Immediate cash payment:
₹30,000
Supplier Outstanding
₹0
11. Cash Purchase ka Stock par Effect
Agar purchased goods inventory items hain aur inventory tracking enabled hai:
Before Purchase
Stock = 20 keyboards
Cash Purchase
10 keyboards
After Purchase
20 + 10 = 30 keyboards
Memory
Purchase → Stock In
12. Cash Purchase ka Cash par Effect
Cash Purchase mein business cash pay karta hai.
Example:
Opening Cash = ₹1,00,000
Cash Purchase = ₹20,000
Remaining Cash:
₹1,00,000 − ₹20,000 = ₹80,000
Memory
Cash Purchase → Cash Down
13. Cash Purchase ka Profit par Effect
Yahan ek important distinction samajhna zaroori hai.
Agar business goods for resale purchase karta hai, to purchase ko simply “immediate cash expense” samajhna correct nahi hota; inventory accounting aur closing stock ke basis par profit effect determine hota hai.
Example:
Business ne ₹1,00,000 ka stock purchase kiya.
Agar poora stock abhi bhi closing inventory mein hai, to accounting treatment inventory/COGS system ke according reflect hoga.
Simple Student Rule
Goods Purchase = Stock/Trading related transaction
Office Expense = Expense transaction
14. Cash Purchase vs Office Expense
Example 1 — Cash Purchase
DSD Computers bought:
10 keyboards for resale
→ Purchase transaction
Example 2 — Office Expense
DSD Computers bought:
Office stationery ₹2,000
→ Nature ke according expense/supplies accounting ho sakti hai.
Important
Har cash payment ko Cash Purchase nahi kaha ja sakta.
15. Cash Purchase aur Credit Purchase Example
Scenario A — Cash
Laptop purchase:
₹50,000
Immediately cash paid.
Entry
Purchase Dr. ₹50,000
To Cash ₹50,000
Scenario B — Credit
Laptop purchase:
₹50,000
Payment later.
Entry
Purchase Dr. ₹50,000
To Supplier ₹50,000
16. Cash Purchase mein Discount
Suppose:
Goods value:
₹20,000
Supplier gives cash/trade discount:
₹1,000
Net purchase:
₹19,000
Actual accounting treatment discount ke type aur invoice configuration par depend karega.
Student ko ye samajhna chahiye:
Discount ka treatment transaction ke nature aur discount type ke according hota hai.
17. Cash Purchase with GST
Agar business GST-registered hai aur purchase applicable GST ke saath hai, to purchase invoice mein applicable tax details record ki ja sakti hain.
Example structure:
Goods Value = ₹10,000
Applicable GST = ₹1,800
Total = ₹11,800
Actual GST rate/tax treatment transaction ke place, goods/services aur applicable law par depend karta hai.
Important
GST entry karte waqt:
Correct GSTIN
Place of Supply
HSN/SAC
Tax rate
CGST/SGST/IGST applicability
properly verify karna chahiye.
18. Cash Purchase Return
Agar cash purchase ke goods supplier ko return kiye jaate hain, to Purchase Return transaction record kiya ja sakta hai.
Example
Cash purchase:
10 keyboards = ₹10,000
Returned:
2 keyboards = ₹2,000
Purchase Return
₹2,000
Agar supplier cash refund karta hai, to refund/payment adjustment ka appropriate accounting treatment transaction ke actual settlement ke according record kiya jayega.
19. Common Mistakes
❌ Mistake 1
Cash Purchase ko Payment Voucher mein normal expense payment ki tarah record karna.
Correct
Purchase of goods ko generally Purchase Voucher — F9 se record kiya jata hai.
❌ Mistake 2
Cash purchase ko credit purchase samajhna.
Correct
Immediate cash settlement → Cash Purchase.
❌ Mistake 3
Har cash payment ko purchase samajhna.
Example:
Rent paid ₹20,000.
Ye Cash Purchase nahi hai.
Ye Payment/Expense transaction hai.
❌ Mistake 4
Quantity aur rate verify na karna.
Always check:
Quantity × Rate = Amount
🧠 Easy Memory Trick
C-P-C
C = Cash
P = Purchase
C = Cash Goes Out
Main Rule
Cash Purchase = Goods Purchased + Immediate Cash Payment
Accounting Memory
Purchase Dr. → Cash Cr.
📊 Quick Revision Table
Point Cash Purchase
Meaning Goods/services purchase with immediate cash payment
Buyer Business
Seller Supplier
Voucher Purchase Voucher
Shortcut F9
Payment Immediately
Cash Effect Decreases
Supplier Outstanding Normally no outstanding from that settled transaction
Stock Increases if inventory item is purchased and tracked
Basic Entry Purchase Dr. → To Cash
Purchase Return Usually Debit Note process
Main Memory Maal Aaya + Paisa Gaya
🖥️ Classroom Practical
Practical 1
DSD Computers purchases:
10 Keyboards @ ₹1,200 each
Payment: Cash
Calculate
10 × ₹1,200
= ₹12,000
Prepare
Purchase Voucher
Quantity
Rate
Cash ledger
Narration
Practical 2
DSD Computers purchases:
3 Laptops @ ₹45,000 each
Payment: Cash
Total
3 × ₹45,000
= ₹1,35,000
Prepare the basic accounting entry.
Practical 3
DSD Computers purchases:
20 Mouse @ ₹800 each
Cash Purchase.
Later:
5 Mouse returned to supplier.
Calculate:
Original Purchase
Purchase Return
Remaining Stock Quantity
Net Purchase Value
✍️ Practice Questions
Theory
Cash Purchase kya hai?
Cash Purchase aur Credit Purchase mein kya difference hai?
Cash Purchase ke liye Tally Prime mein kaunsa voucher use hota hai?
F9 shortcut kis voucher ke liye hai?
Cash Purchase ka cash par kya effect hota hai?
Cash Purchase ka stock par kya effect hota hai?
Cash Purchase aur Payment Entry mein kya difference hai?
Kya har cash payment ko Cash Purchase kaha ja sakta hai? Explain.
Practical
Q1. 10 keyboards @ ₹1,500 each cash mein purchase kiye. Purchase amount calculate karein aur basic entry banayein.
Q2. 5 laptops @ ₹40,000 each cash mein purchase kiye. Total amount aur accounting effect calculate karein.
Q3. 20 mouse @ ₹800 each purchase kiye. 5 mouse supplier ko return kar diye. Purchase return amount calculate karein.
🎯 Learning Outcomes
Lesson complete hone ke baad student:
Cash Purchase ko clearly define kar payega.
Cash aur Credit Purchase mein difference bata payega.
Cash Purchase ka accounting effect samajh payega.
Purchase Voucher F9 identify kar payega.
Quantity × Rate se purchase amount calculate kar payega.
Cash Purchase ki basic accounting entry prepare kar payega.
Cash Purchase aur Payment Entry ko differentiate kar payega.
Cash Purchase Return ka basic concept samajh payega.
Purchase ka inventory aur cash par effect explain kar payega.
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