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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1. Discount Kya Hai?
Discount ka simple meaning hai kisi product, service ya outstanding amount par customer ko di gayi price/amount mein reduction.
Business mein discount ka use customers ko attract karne, bulk purchase encourage karne, early payment lene ya sales increase karne ke liye kiya ja sakta hai.
Simple Definition
Discount is a reduction allowed from the original price or amount payable.
Example
Product Price = ₹10,000
Discount = ₹1,000
Customer ko pay karna hoga:
₹10,000 − ₹1,000 = ₹9,000
2. Accounting Mein Discount ke Main Types
Accounting mein mainly do important types samajhne chahiye:
1. Trade Discount
2. Cash Discount
In dono ka purpose aur accounting treatment alag hota hai.
3. Trade Discount Kya Hai?
Jab seller product ki list price ya marked price par discount deta hai, especially quantity, dealer relationship ya business terms ke basis par, use Trade Discount kaha jata hai.
Example
Product List Price:
₹50,000
Trade Discount:
10%
Discount:
₹50,000 × 10% = ₹5,000
Net Price:
₹50,000 − ₹5,000 = ₹45,000
4. Trade Discount ki Important Feature
Trade Discount generally invoice ke time hi adjust/deduct kar diya jata hai.
Example
Particular Amount
List Price ₹50,000
Less: Trade Discount 10% ₹5,000
Net Value ₹45,000
Accounting mein generally transaction net amount par record ki jaati hai.
Important
Trade Discount ko generally separate ledger mein record nahi kiya jata.
5. Cash Discount Kya Hai?
Jab customer ya debtor ko payment jaldi karne ke liye discount diya jata hai, use Cash Discount kaha jata hai.
Example
Customer ka outstanding:
₹20,000
Business kehta hai:
“Agar aap immediately payment karte hain to ₹1,000 discount milega.”
Customer pays:
₹19,000
Discount:
₹1,000
6. Cash Discount ke Types
Cash discount accounting mein do situations important hain:
Discount Allowed
Business customer ko discount deta hai.
Discount Received
Business supplier se discount receive karta hai.
7. Discount Allowed Kya Hai?
Jab business apne customer ko payment ke time discount deta hai, to use Discount Allowed kehte hain.
Ye business ke perspective se generally expense/loss ki nature rakhta hai.
Example
Rahul ka outstanding:
₹20,000
Rahul ne ₹19,000 pay kiye.
Discount Allowed:
₹1,000
Entry
Cash/Bank A/c Dr. ₹19,000
Discount Allowed A/c Dr. ₹1,000
To Rahul A/c ₹20,000
Check
Debit:
₹19,000 + ₹1,000 = ₹20,000
Credit:
₹20,000
✔ Entry balanced.
8. Discount Received Kya Hai?
Jab business apne supplier ko payment karte waqt discount receive karta hai, use Discount Received kehte hain.
Ye business ke perspective se generally income/gain ki nature rakhta hai.
Example
ABC Traders ko:
₹20,000 pay karna tha.
Supplier ne ₹1,000 discount diya.
Business ne:
₹19,000 pay kiye.
Entry
ABC Traders A/c Dr. ₹20,000
To Cash/Bank A/c ₹19,000
To Discount Received A/c ₹1,000
9. Discount Allowed vs Discount Received
Basis Discount Allowed Discount Received
Kisko discount? Customer ko Supplier se
Business ke liye Expense/Loss nature Income/Gain nature
Accounting Debit Credit
Example Customer ko ₹1,000 discount Supplier se ₹1,000 discount
Memory Trick
Allowed → Business gives → Debit
Received → Business gets → Credit
10. Trade Discount vs Cash Discount
Ye difference bahut important hai.
Point Trade Discount Cash Discount
Purpose Sales/business terms Early payment
Time Invoice ke time Payment ke time
Accounting Generally separately recorded nahi Separate ledger account
Effect Invoice value reduce Amount settlement reduce
Example 10% dealer discount ₹1,000 early-payment discount
Easy Memory
Trade Discount = Price Discount
Cash Discount = Payment Discount
11. Trade Discount Practical Example
DSD Computers ek laptop ₹60,000 ki list price par sell karta hai.
Dealer ko:
15% Trade Discount
Discount:
₹60,000 × 15% = ₹9,000
Net amount:
₹60,000 − ₹9,000 = ₹51,000
Invoice
Particular Amount
List Price ₹60,000
Trade Discount 15% ₹9,000
Net Sale Value ₹51,000
Accounting transaction generally:
Customer Dr. ₹51,000
To Sales ₹51,000
12. Cash Discount Practical Example
Rahul ka outstanding:
₹30,000
Business ne offer diya:
₹2,000 Cash Discount
Rahul pays:
₹28,000
Entry
Cash/Bank Dr. ₹28,000
Discount Allowed Dr. ₹2,000
To Rahul ₹30,000
13. Discount Received Practical Example
ABC Electronics ko:
₹50,000 pay karna tha.
Supplier ne:
₹3,000 Discount
allow kiya.
Business pays:
₹47,000
Entry
ABC Electronics Dr. ₹50,000
To Cash/Bank ₹47,000
To Discount Received ₹3,000
14. Discount Calculation Formula
Percentage Discount
Discount = Original Price × Discount % / 100
Net Price
Net Price = Original Price − Discount
Example
Original Price = ₹25,000
Discount = 8%
Discount:
₹25,000 × 8 / 100 = ₹2,000
Net Price:
₹25,000 − ₹2,000 = ₹23,000
15. Multiple Discounts
Kabhi-kabhi business ek se zyada trade discounts deta hai.
Example:
Original Price:
₹1,00,000
First Discount:
10%
After first discount:
₹1,00,000 − ₹10,000 = ₹90,000
Second Discount:
5% of ₹90,000 = ₹4,500
Final price:
₹90,000 − ₹4,500 = ₹85,500
Important
10% + 5% ko simply 15% maan kar ₹85,000 karna correct nahi hoga jab second discount remaining amount par apply ho.
16. Discount aur GST
GST calculation mein discount ka treatment discount ki nature aur applicable GST rules par depend karta hai.
For a basic example, suppose:
Product value:
₹10,000
Eligible invoice-level discount:
₹1,000
Taxable value:
₹9,000
If GST @18%:
₹9,000 × 18% = ₹1,620
Total:
₹10,620
Actual GST treatment discount ke terms, timing, invoice/documentation aur applicable GST provisions par depend karta hai.
17. Discount ka Accounting Effect
Discount Allowed
Business customer ko discount deta hai.
Expense/Loss nature → Debit
Discount Received
Business supplier se discount leta hai.
Income/Gain nature → Credit
Trade Discount
Usually invoice amount ko reduce karta hai aur separate discount ledger mein record nahi kiya jata.
18. Tally Prime Mein Discount
Tally Prime mein discount ka treatment transaction ke type par depend karta hai.
Trade Discount
Sales/Purchase invoice mein discount column ya applicable invoice configuration ke through adjust kiya ja sakta hai.
Cash Discount
Payment/Receipt transaction ke time:
Discount Allowed
Discount Received
ledgers use kiye ja sakte hain.
19. Tally Practical — Discount Allowed
Situation
Rahul ka outstanding:
₹20,000
Rahul ne payment ki:
₹19,000
Discount:
₹1,000
Entry
Bank/Cash Dr. ₹19,000
Discount Allowed Dr. ₹1,000
To Rahul ₹20,000
Tally Logic
Receipt Voucher → Rahul → Bank/Cash → Discount Allowed → Save
20. Tally Practical — Discount Received
Situation
ABC Traders ko:
₹20,000
payable tha.
Supplier ne:
₹1,000 discount
allow kiya.
Payment:
₹19,000
Entry
ABC Traders Dr. ₹20,000
To Bank/Cash ₹19,000
To Discount Received ₹1,000
Tally Logic
Payment Voucher → ABC Traders → Bank/Cash → Discount Received → Save
21. Business Example — Complete Discount Cycle
DSD Computers ne Rahul ko:
Laptop = ₹50,000
sell kiya.
Rahul ko:
10% Trade Discount
milta hai.
Step 1 — Trade Discount
Discount:
₹50,000 × 10% = ₹5,000
Net Sale:
₹45,000
So customer outstanding:
₹45,000
Step 2 — Cash Discount
Rahul immediately payment karta hai aur business ₹2,000 cash discount allow karta hai.
Rahul pays:
₹43,000
Discount Allowed:
₹2,000
Entry
Bank/Cash Dr. ₹43,000
Discount Allowed Dr. ₹2,000
To Rahul ₹45,000
Final Position
Particular Amount
Original Price ₹50,000
Trade Discount ₹5,000
Net Sale ₹45,000
Cash Discount ₹2,000
Cash Received ₹43,000
22. Discount Received — Complete Example
DSD Computers ne ABC Electronics se:
₹80,000
ka goods credit par purchase kiya.
Supplier ne early payment ke liye:
₹4,000 discount
offer kiya.
Business ne:
₹76,000
pay kiya.
Entry
ABC Electronics Dr. ₹80,000
To Bank/Cash ₹76,000
To Discount Received ₹4,000
23. Common Mistakes
❌ Mistake 1
Trade Discount ko Discount Allowed samajhna.
Correct
Trade Discount ≠ Discount Allowed
Trade discount invoice price ko reduce karta hai.
❌ Mistake 2
Discount Received ko expense treat karna.
Correct
Discount Received → Income/Gain nature → Credit
❌ Mistake 3
Discount Allowed ko income samajhna.
Correct
Discount Allowed → Expense/Loss nature → Debit
❌ Mistake 4
Har discount ko separately ledger mein record karna.
Correct
Trade discount generally invoice value mein adjust hota hai.
🧠 Master Memory Trick
T-C-A-R
T — Trade Discount
→ Price reduction
C — Cash Discount
→ Payment-related reduction
A — Allowed
→ Customer ko diya → Debit
R — Received
→ Supplier se mila → Credit
📊 Quick Comparison Chart
Discount Business Perspective Accounting Treatment
Trade Discount Price reduction Generally separate ledger nahi
Cash Discount Allowed Customer ko discount Debit
Cash Discount Received Supplier se discount Credit
📝 Classroom Practice
Q1.
Product price ₹40,000 hai aur trade discount 10% hai. Net price calculate kijiye.
Q2.
Customer ka outstanding ₹25,000 hai. Customer ne ₹23,500 pay kiye. Discount Allowed kitna hai?
Q3.
Supplier ko ₹30,000 pay karna tha. Supplier ne ₹2,000 discount diya. Actual payment kitni hogi?
Q4.
Trade Discount aur Cash Discount mein 3 differences likhiye.
Q5.
Discount Allowed ki accounting entry pass kijiye.
Q6.
Discount Received ki accounting entry pass kijiye.
⚡ Quick Revision
Discount = Amount/Price mein reduction
Trade Discount = Price/Invoice level discount
Cash Discount = Payment ke time diya/lia gaya discount
Discount Allowed = Customer ko diya → Debit
Discount Received = Supplier se mila → Credit
Trade discount generally separately ledger mein record nahi hota.
Net Price = Original Price − Discount
Discount = Original Price × Rate / 100
Tally mein cash discount settlement ke time Discount Allowed/Received ledger use kiya ja sakta hai.
🎯 Lesson Outcome
Is lesson ke baad student:
✅ Discount ka meaning explain kar payega
✅ Trade Discount identify kar payega
✅ Cash Discount samajh payega
✅ Discount Allowed aur Discount Received mein difference bata payega
✅ Discount percentage calculate kar payega
✅ Net amount calculate kar payega
✅ Discount ki basic accounting entries pass kar payega
✅ Tally Prime mein discount-related transactions ka basic workflow samajh payega
✅ Trade Discount aur Cash Discount ko confuse nahi karega
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