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 — CREDIT NOTE KYA HAI?
1. Credit Note kya hai?
Credit Note ek accounting document hai jo business customer ke account mein credit/adjustment record karne ke liye issue karta hai.
Tally Prime mein Credit Note ka common use Sales Return ke liye hota hai.
Simple Words Mein
Agar business ne customer ko goods sell kiye aur customer kuch goods:
Return karta hai
Damaged goods return karta hai
Wrong goods receive hone ke karan return karta hai
Ya kisi valid reason se sales amount mein adjustment required hai
to business Credit Note ke through adjustment record kar sakta hai.
2. Credit Note ka Simple Example
Maan lijiye:
DSD Computers ne ABC Enterprises ko:
10 keyboards × ₹1,000 = ₹10,000
ke goods sell kiye.
Customer ne checking ke baad:
2 keyboards return kar diye.
Return value:
2 × ₹1,000 = ₹2,000
Is Sales Return ko record karne ke liye Credit Note commonly use kiya jata hai.
Result
Customer se receivable amount:
₹10,000 − ₹2,000 = ₹8,000
3. Credit Note ka Main Purpose
Credit Note ka main purpose hai:
Customer ke account mein sales return ya applicable sales-related adjustment ko record karna.
Isse customer ki payable/receivable position mein applicable adjustment reflect hota hai.
4. Credit Note kab use hota hai?
Credit Note commonly in situations mein use ho sakta hai:
① Sales Return
Customer ne purchased goods return kiye.
② Damaged Goods
Customer ne damaged goods return kiye.
③ Wrong Goods
Customer ko incorrect product supply hua.
④ Excess Quantity
Customer ko required quantity se zyada goods supply ho gaye.
⑤ Sales Value Adjustment
Certain valid circumstances mein customer ke account mein sales amount adjustment kiya jata hai.
Note: Exact accounting aur GST treatment transaction ki circumstances aur applicable rules par depend karta hai.
5. Credit Note aur Sales Return
Traditional Tally accounting workflow mein:
Sales Return → Credit Note
Example:
Original Sales:
₹50,000
Customer ne goods return kiye:
₹10,000
Adjusted sales value:
₹40,000
Customer ka outstanding bhi applicable adjustment ke baad reduce ho sakta hai.
6. Credit Note ki Basic Accounting Entry
Sales Return ke basic example mein:
Sales Return A/c Dr. ₹10,000
To Customer A/c ₹10,000
Meaning
Sales Return Dr.
→ Returned goods ki sales adjustment record hoti hai.
Customer Cr.
→ Customer se receivable amount reduce/adjust hota hai.
7. Credit Note ka Practical Example
DSD Computers ne:
ABC Enterprises ko 5 laptops sell kiye.
Total Sales:
₹2,50,000
Customer ne 1 laptop defective hone ke karan return kar diya.
Laptop value:
₹50,000
Credit Note
Sales Return A/c Dr. ₹50,000
To ABC Enterprises ₹50,000
Adjusted Customer Receivable
₹2,50,000 − ₹50,000
= ₹2,00,000
8. Tally Prime mein Credit Note
Credit Note ko Tally Prime mein generally:
Gateway of Tally → Vouchers → Credit Note
se record kiya ja sakta hai.
Common shortcut:
Alt + F6
Note: Shortcut availability/context Tally version aur voucher configuration ke according vary kar sakti hai.
9. Credit Note Entry ka Basic Flow
Step 1
Credit Note voucher open karein.
Step 2
Customer/Party select karein.
Step 3
Sales Return ki details enter karein.
Step 4
Returned item, quantity aur value enter karein.
Step 5
Applicable tax details verify karein.
Step 6
Voucher save karein.
Step 7
Customer outstanding aur stock effect verify karein.
10. Credit Note ka Inventory Effect
Agar inventory-based sales return hai, to returned goods business ke stock mein increase ho sakte hain.
Example:
Opening Stock:
100 keyboards
Customer ko sale:
20 keyboards
Remaining:
80 keyboards
Customer ne return kiya:
5 keyboards
New Stock:
80 + 5 = 85 keyboards
Simple Flow
Sales → Stock Decrease
Sales Return → Stock Increase
11. Credit Note ka Customer Account par Effect
Credit sale ke time customer se amount receive karna hota hai.
Sales Return ke time customer ka receivable amount applicable adjustment ke according reduce hota hai.
Example:
Transaction Amount
Credit Sales ₹1,00,000
Sales Return ₹20,000
Customer Receivable ₹80,000
12. Credit Note vs Sales Invoice
Credit Note Sales Invoice
Sales return/adjustment ke liye commonly used Sale record karne ke liye
Customer goods return kar sakta hai Business customer ko goods sell karta hai
Customer receivable reduce/adjust ho sakta hai Customer receivable increase ho sakta hai
Sales Return Sales
Return/adjustment transaction Original sales transaction
13. Credit Note vs Debit Note
Ye difference bahut important hai.
Credit Note Debit Note
Commonly Sales Return Commonly Purchase Return
Customer side adjustment Supplier side adjustment
Customer receivable reduce/adjust ho sakta hai Supplier payable reduce/adjust ho sakta hai
Seller commonly issues for sales return Buyer commonly issues for purchase return
Sales Return Purchase Return
Easy Memory Trick
Sales Return → Credit Note
Purchase Return → Debit Note
14. Credit Note vs Receipt Voucher
Dono ko confuse nahi karna hai.
Credit Note
Customer ke account mein sales return/adjustment record karta hai.
Receipt Voucher
Customer se actual payment receive hone ko record karta hai.
Example:
Customer ne ₹50,000 ka goods return kiya.
→ Credit Note
Baad mein customer ne remaining ₹30,000 pay kiya.
→ Receipt Voucher
Flow
Sales → Credit Note/Return → Receivable Adjustment → Receipt
15. Credit Note aur Refund
Credit Note ka matlab automatically cash refund nahi hota.
Example:
Customer ka outstanding:
₹50,000
Customer ne:
₹10,000 ka goods return kiya.
Credit Note se receivable:
₹40,000
ho sakta hai.
Agar customer ne already full payment kar diya tha, to return ke baad settlement refund ya future adjustment ke form mein ho sakta hai, depending on the business transaction and applicable process.
16. Real-Life Example
Maan lijiye:
DSD Computers
ne ABC Enterprises ko:
10 Monitors × ₹10,000
= ₹1,00,000
ke monitors sell kiye.
Customer ne 2 monitors return kar diye.
Return value:
2 × ₹10,000
= ₹20,000
Original Sales
₹1,00,000
Sales Return
₹20,000
Adjusted Customer Receivable
₹1,00,000 − ₹20,000
= ₹80,000
17. Complete Accounting Flow
Original Sales
Customer A/c Dr.
To Sales A/c
↓
Goods Returned by Customer
Sales Return A/c Dr.
To Customer A/c
↓
Remaining Payment
Cash/Bank A/c Dr.
To Customer A/c
18. Credit Note mein Common Mistakes
❌ Mistake 1: Credit Note ko payment samajhna
Credit Note payment receipt nahi hai.
❌ Mistake 2: Purchase Return ke liye Credit Note use karna
Basic Tally workflow mein:
Purchase Return → Debit Note
❌ Mistake 3: Customer select na karna
Sales Return ke case mein correct customer ledger select karna important hai.
❌ Mistake 4: Returned quantity incorrect enter karna
Inventory transaction mein quantity verify karein.
❌ Mistake 5: Tax adjustment ignore karna
GST transaction mein original invoice aur applicable rules ke according tax treatment verify karna important hai.
19. Easy Memory Trick 🧠
S → C
Sales → Credit Note
P → D
Purchase → Debit Note
Yaad rakho:
🔴 Customer ne goods return kiye → Credit Note
🔵 Supplier ko goods return kiye → Debit Note
20. Classroom Practical
Practical Task
DSD Computers ne:
ABC Enterprises ko 10 keyboards sell kiye.
Rate:
₹2,000 per keyboard
Total Sales:
₹20,000
Customer ne 2 keyboards return kar diye.
Return value:
₹4,000
Student ko karna hai:
Sales record karein.
Customer ledger check karein.
Credit Note open karein.
2 keyboards return record karein.
Customer outstanding check karein.
Stock quantity verify karein.
Expected Result
Original Sales = ₹20,000
Sales Return = ₹4,000
Adjusted Receivable = ₹16,000
21. Quick Revision Table
Topic Key Point
Credit Note Sales return/adjustment document
Common Use Sales Return
Party Customer
Customer Effect Receivable reduce/adjust ho sakta hai
Stock Effect Returned goods ka stock increase ho sakta hai
Common Voucher Credit Note
Common Shortcut Alt + F6*
Basic Entry Sales Return Dr. → Customer Cr.
Opposite Common Return Purchase Return → Debit Note
*Shortcut Tally version/configuration ke according vary kar sakta hai.
22. Practice Questions
Theory
Credit Note kya hai?
Credit Note ka main purpose kya hai?
Credit Note ka use kab kiya jata hai?
Sales Return aur Credit Note ka kya relation hai?
Credit Note ka customer account par kya effect hota hai?
Credit Note aur Debit Note mein kya difference hai?
Credit Note aur Receipt Voucher mein kya difference hai?
Sales Return mein inventory par kya effect ho sakta hai?
Practical
Q1. ABC Enterprises ko ₹80,000 ki credit sale karein.
Q2. Customer ne ₹20,000 ke goods return kiye.
Q3. Credit Note create karein.
Q4. Customer outstanding check karein.
Q5. Stock quantity verify karein.
23. Learning Outcomes
Is lesson ke baad student:
✅ Credit Note ka meaning samajh payega
✅ Sales Return ko identify kar payega
✅ Credit Note create kar payega
✅ Customer account par effect samajh payega
✅ Inventory adjustment samajh payega
✅ Credit Note aur Debit Note differentiate kar payega
✅ Credit Note aur Receipt Voucher ka difference samajh payega
✅ Practical Sales Return entry record kar payega
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