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 Sales in Tally Prime
1. Cash Sales kya hai?
Cash Sales ka matlab hai jab business customer ko goods ya services sell karta hai aur payment immediately receive kar leta hai.
Simple Words Mein
Maal becha + payment turant mil gayi = Cash Sales
Payment literally cash mein ho sakti hai, ya business setup ke according bank/other immediate payment mode se receive ho sakti hai. Accounting concept mein main point immediate settlement hai.
2. Cash Sales ka Simple Example
DSD Computers ne ek customer ko:
Laptop = ₹50,000
mein sell kiya aur customer ne immediately payment kar di.
Yahan:
Business = DSD Computers
Customer = Buyer
Product = Laptop
Sales = ₹50,000
Payment = Immediately received
Basic Accounting Entry
Cash/Bank A/c Dr. ₹50,000
To Sales A/c ₹50,000
3. Cash Sales ka Basic Flow
Product/Service
↓
Customer
↓
Sale
↓
Immediate Payment
↓
Cash/Bank Balance Increase
🧠 Memory Trick
Cash Sale = Sell + Receive Immediately
4. Cash Sales ki Main Features
Cash Sales mein generally:
Goods/services customer ko sell hote hain.
Payment immediately receive hoti hai.
Customer ka long-term outstanding normally create nahi hota.
Sales record hoti hai.
Cash/Bank balance increase hota hai.
Inventory maintained ho to stock quantity reduce hoti hai.
Applicable tax/discount invoice mein consider kiya ja sakta hai.
5. Cash Sales vs Credit Sales
Cash Sales Credit Sales
Payment immediately Payment later
Cash/Bank increases immediately Customer receivable may arise
Outstanding normally nahi rehta Outstanding create ho sakta hai
Immediate settlement Future settlement
Example: Counter sale Example: 30-day credit sale
Easy Memory
Cash Sales = Maal + Paisa dono immediately
Credit Sales = Maal abhi + Paisa baad mein
6. Cash Sales in Tally Prime
Tally Prime mein sales transaction record karne ke liye generally:
Sales Voucher
use kiya jata hai.
Shortcut
F8
Basic Navigation
Gateway of Tally → Vouchers → Sales
Ya directly:
F8
7. Cash Sales Entry ka Basic Structure
Example:
DSD Computers sold:
2 Keyboards @ ₹1,500 each
Calculation
2 × ₹1,500
= ₹3,000
Customer ne immediately cash pay kiya.
Accounting Effect
Cash A/c Dr. ₹3,000
To Sales A/c ₹3,000
Meaning
Cash ↑
Sales ↑
Customer Outstanding normally create nahi hua
8. Tally Prime mein Cash Sales Enter Karne ke Basic Steps
Step 1 — Sales Voucher Open Karein
F8
Step 2 — Date Select Karein
Transaction ki correct date enter karein.
Step 3 — Sales Ledger Select Karein
Appropriate sales ledger select karein.
Example:
Sales
Step 4 — Stock Item Select Karein
Example:
Keyboard
Step 5 — Quantity Enter Karein
Example:
2 Nos
Step 6 — Rate Enter Karein
Example:
₹1,500
Step 7 — Amount Check Karein
2 × ₹1,500
= ₹3,000
Step 8 — Cash/Immediate Payment Details
Applicable cash/bank payment mode select karein.
Step 9 — Tax/Discount
Agar applicable ho, to:
Discount
GST
Other required charges
enter/check karein.
Step 10 — Save
Ctrl + A
9. Cash Sales ka Accounting Effect
Cash Sales se generally:
Cash/Bank
Increase
Sales
Increase
Customer Outstanding
Normally does not arise
Inventory
Decrease, if inventory is being tracked.
10. Cash Sales ka Example — DSD Computers
DSD Computers ne counter par:
5 Mouse @ ₹800
sell kiye.
Total Sales
5 × ₹800
= ₹4,000
Customer ne immediately payment ki.
Entry
Cash A/c Dr. ₹4,000
To Sales A/c ₹4,000
11. Cash Sales with Discount
Suppose:
Product Value:
₹10,000
Discount:
₹500
Net Sale Value
₹10,000 − ₹500
= ₹9,500
Customer se applicable final amount receive kiya jayega.
Discount ka exact accounting treatment business ke configuration aur discount type ke according maintain kiya ja sakta hai.
12. Cash Sales with GST
Agar sale GST ke scope mein hai, to applicable GST transaction mein record kiya ja sakta hai.
Example:
Taxable Value:
₹10,000
Agar applicable GST rate 18% ho:
GST:
₹1,800
Total:
₹11,800
Local transaction mein applicable setup ke according CGST/SGST ho sakta hai, aur interstate transaction mein IGST may apply.
Important: Actual GST rate aur tax treatment transaction details aur current applicable GST rules ke according verify karna chahiye.
13. Cash Sales aur Sales Invoice
Cash Sales ke liye customer ko sales invoice/document diya ja sakta hai.
Invoice mein commonly:
Invoice Number
Date
Seller Details
Customer Details, where applicable
Product/Service
Quantity
Rate
Discount
Tax
Total Amount
Payment Details
hote hain.
14. Cash Sales aur Receipt mein Difference
Ye point students ko specially yaad rakhna chahiye.
Cash Sales
Goods/service sell + immediate payment
Receipt
Money receive karna.
Example:
Situation 1
Customer ne laptop kharida aur immediately payment ki.
→ Cash Sales
Situation 2
Customer ne 15 din pehle credit par laptop liya tha aur aaj ₹50,000 pay kiya.
→ Receipt
🧠 Memory Trick
New Sale + Immediate Payment = Cash Sales
Old Outstanding ka Payment = Receipt
15. Cash Sales vs Payment Voucher
Cash Sales
Business money receive karta hai.
Payment Voucher
Business money pay karta hai.
Cash Sales Payment
Money In Money Out
Sales recorded Payment recorded
F8 F5
Cash/Bank increases Cash/Bank decreases
16. Cash Sales vs Contra
Cash Sales
Business ne customer ko goods/service sell ki.
Contra
Business ke apne cash aur bank ke beech transfer hua.
Example:
Cash → Bank
= Contra
Goods → Customer + Immediate Payment
= Cash Sales
Easy Memory
Customer involved = Sales
Own Cash/Bank transfer = Contra
17. Cash Sales aur Inventory
Agar business inventory maintain karta hai, to sale ke time stock generally reduce hota hai.
Example
Opening Stock:
100 Mouse
Cash Sales:
15 Mouse
Remaining:
100 − 15 = 85 Mouse
Isliye inventory-enabled sales mein quantity correctly enter karna important hai.
18. Cash Sales aur Profit
Cash Sales ko directly Profit nahi samajhna chahiye.
Example:
Product Cost:
₹30,000
Cash Sales:
₹40,000
Difference:
₹10,000
Lekin business ke other expenses bhi ho sakte hain:
Rent
Salary
Electricity
Advertisement
Transport
Isliye final profit alag calculate hoga.
🧠 Remember
Sales ≠ Profit
19. Cash Sales Return
Agar customer cash sale ke goods return karta hai, to transaction ko appropriate Sales Return/Credit Note process se handle kiya ja sakta hai.
Example
Cash Sale:
₹20,000
Customer returns goods:
₹5,000
Applicable adjustment ke baad net sale:
₹15,000
Actual refund/adjustment business policy aur transaction details ke according record kiya jayega.
20. Cash Sales ka Complete Example
DSD Computers
Transaction Amount
Laptop Cash Sale ₹50,000
Keyboard Cash Sale ₹10,000
Mouse Cash Sale ₹5,000
Total Cash Sales
₹50,000 + ₹10,000 + ₹5,000
= ₹65,000
Agar ye amounts immediately receive hue hain, to corresponding cash/bank balance mein increase reflect hoga.
21. Classroom Practical
Practical 1
DSD Computers sold:
3 Keyboards @ ₹2,000
for immediate cash.
Calculate Sales
3 × ₹2,000
= ₹6,000
Entry
Cash Dr. ₹6,000
To Sales ₹6,000
Practical 2
Sold:
2 Monitors @ ₹12,000
for immediate payment.
Sales
2 × ₹12,000
= ₹24,000
Practical 3
Sold:
1 Laptop ₹50,000
Customer paid immediately.
Entry
Cash/Bank Dr. ₹50,000
To Sales ₹50,000
22. Common Mistakes
❌ Mistake 1: Cash Sale ko Credit Sale banana
Agar payment immediately received hai, transaction ko credit sale ki tarah treat nahi karna chahiye.
❌ Mistake 2: Receipt Voucher use karna for a new cash sale
New sale ko generally Sales Voucher (F8) mein record kiya jata hai.
❌ Mistake 3: Cash Sale ko Payment samajhna
Cash Sales mein business ko money receive hota hai.
❌ Mistake 4: Sales ko Profit samajhna
Sales amount aur final profit different concepts hain.
❌ Mistake 5: Stock quantity incorrectly enter karna
Inventory maintain kar rahe hain to quantity/rate carefully check karein.
❌ Mistake 6: GST details ignore karna
Applicable GST transaction mein correct tax setup verify karna important hai.
🧠 Easy Memory Tricks
Cash Sales
C = Cash
S = Sale
Cash + Sale + Immediate Payment = Cash Sales
Voucher
F8 = Sales
Accounting
Cash/Bank Dr. → Sales Cr.
Difference
Cash Sale = Sale + Immediate Payment
Credit Sale = Sale + Payment Later
📊 Quick Revision Table
Point Cash Sales
Meaning Goods/services sold with immediate payment
Voucher Sales Voucher
Shortcut F8
Money Immediately received
Customer Outstanding Normally not created
Cash/Bank Increases
Sales Increases
Inventory Generally decreases when stock is tracked
Invoice Sales Invoice
Credit Sale Payment later
Receipt Money received against an existing receivable
✍️ Practice Questions
Theory
Cash Sales kya hai?
Cash Sales aur Credit Sales mein kya difference hai?
Cash Sales ke liye Tally Prime mein kaunsa voucher use hota hai?
Sales Voucher ka shortcut kya hai?
Cash Sales mein customer outstanding normally kyun nahi hota?
Cash Sales aur Receipt mein kya difference hai?
Cash Sales aur Payment mein kya difference hai?
Cash Sales ka inventory par kya effect hota hai?
Cash Sales aur Profit same kyun nahi hote?
Cash Sales mein Sales Invoice ka kya role hai?
Practical
Q1. DSD Computers sold 5 keyboards @ ₹1,500 each for immediate cash.
Calculate total sales and pass the basic entry.
Q2. Sold 2 laptops @ ₹45,000 each for immediate payment.
Calculate total sales.
Q3. Cash Sale = ₹80,000
Sales Return = ₹10,000
Calculate adjusted sales amount.
Q4. A business sold 10 monitors @ ₹12,000 each for immediate payment. Record the basic accounting entry.
🎯 Learning Outcomes
Lesson complete hone ke baad student:
Cash Sales ka meaning explain kar payega.
Cash Sales aur Credit Sales differentiate kar payega.
Sales Voucher identify kar payega.
F8 shortcut use kar payega.
Basic cash sales entry samajh payega.
Cash Sales ka cash/bank par effect samajh payega.
Inventory effect samajh payega.
Cash Sales aur Receipt ke difference ko explain kar payega.
Sales Return ka basic concept samajh payega.
Tally Prime mein basic Cash Sales transaction enter kar payega.
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