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.
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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.
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Beginners can start with accounting fundamentals and gradually learn Tally.
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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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Accounting mein har financial transaction ko properly record karne ke liye kuch basic rules follow kiye jaate hain.
In rules ko Golden Rules of Accounting kaha jata hai.
Ye rules mainly accounts ko 3 categories mein divide karke Debit aur Credit decide karne mein help karte hain:
Personal Account
Real Account
Nominal Account
Golden Rules of Accounting woh basic rules hain jinki help se hum decide karte hain ki kisi transaction mein kaunsa account Debit hoga aur kaunsa Credit.
Business mein daily bahut saare transactions hote hain:
Cash receive
Cash payment
Purchase
Sales
Salary
Rent
Loan
Capital
Commission
Machinery purchase
Har transaction mein confusion ho sakta hai:
Kaunsa account Debit karein?
Kaunsa account Credit karein?
Golden Rules isi confusion ko solve karte hain.
| Account Type | Related To |
|---|---|
| Personal Account | Person/Entity |
| Real Account | Assets/Property |
| Nominal Account | Expenses, Losses, Income & Gains |
Ab har account ka apna Golden Rule hai.
Debit the Receiver
Credit the Giver
Jo receive kare → Debit
Jo give kare → Credit
Business ne Rahul ko ₹5,000 cash diye.
Rahul = Receiver
Therefore:
Rahul A/c → Debit
Cash = business se gaya
Cash A/c → Credit
Rahul A/c Dr. ₹5,000
To Cash A/c ₹5,000
Business ne Ajay se ₹10,000 cash receive kiya.
Ajay = Giver
Therefore:
Ajay A/c → Credit
Cash = business mein aaya
Cash A/c → Debit
Cash A/c Dr. ₹10,000
To Ajay A/c ₹10,000
Receiver → Debit
Giver → Credit
Debit what comes in
Credit what goes out
Jo business mein aaye → Debit
Jo business se bahar jaye → Credit
Real Account generally assets/property se related hota hai.
Business ne ₹20,000 ka furniture cash mein purchase kiya.
Furniture business mein aaya.
→ Furniture Debit
Cash business se gaya.
→ Cash Credit
Furniture A/c Dr. ₹20,000
To Cash A/c ₹20,000
Business ne machinery sell ki.
Machinery business se bahar gayi.
→ Machinery Credit
Cash/Bank receive hua.
→ Cash/Bank Debit
Cash/Bank A/c Dr.
To Machinery A/c
Actual asset-sale accounting mein profit/loss aur asset disposal ka treatment transaction details ke according separately calculate ho sakta hai.
Yaad rakho:
“Jo andar aaye Debit, jo bahar jaye Credit.”
Debit all Expenses and Losses
Credit all Incomes and Gains
Expense/Loss → Debit
Income/Gain → Credit
Business ne ₹10,000 rent pay kiya.
Rent = Expense
→ Rent Debit
Cash = business se gaya
→ Cash Credit
Rent A/c Dr. ₹10,000
To Cash A/c ₹10,000
Business ko ₹5,000 commission receive hua.
Commission = Income
→ Commission Received Credit
Cash = business mein aaya
→ Cash Debit
Cash A/c Dr. ₹5,000
To Commission Received A/c ₹5,000
| Account | Debit | Credit |
|---|---|---|
| 🟢 Personal | Receiver | Giver |
| 🔵 Real | What comes in | What goes out |
| 🟠 Nominal | Expenses & Losses | Income & Gains |
Business ne ABC Traders se ₹50,000 ki machinery credit par purchase ki.
Ab accounts identify karo:
Machinery = Asset
→ Real Account
Machinery business mein aayi.
→ Debit
ABC Traders = Supplier/Entity
→ Personal Account
ABC Traders ne machinery di.
→ Giver = Credit
Machinery A/c Dr. ₹50,000
To ABC Traders A/c ₹50,000
Business ne employee salary ₹25,000 cash mein pay ki.
Accounts:
Salary → Nominal Account
Cash → Real Account
Expense
→ Debit
Business se bahar gaya
→ Credit
Salary A/c Dr. ₹25,000
To Cash A/c ₹25,000
Owner ne business mein ₹1,00,000 cash invest kiya.
Accounts:
Cash → Real Account
Capital → Owner’s Equity/Capital Account
Cash business mein aaya:
→ Debit
Capital increase hua:
→ Credit
Cash A/c Dr. ₹1,00,000
To Capital A/c ₹1,00,000
Business ko bank se ₹2,00,000 loan mila.
Accounts:
Bank → Asset
Bank Loan → Liability
Bank balance increase:
→ Debit
Loan liability increase:
→ Credit
Bank A/c Dr. ₹2,00,000
To Bank Loan A/c ₹2,00,000
Loan income nahi hota.
Ye business ki liability hoti hai because amount future mein repay karna hota hai.
Kisi bhi transaction ko solve karne ke liye:
Transaction mein kaun-kaun se accounts involved hain?
Personal?
Real?
Nominal?
Receiver/Giver?
Comes in/Goes out?
Expense/Loss/Income/Gain?
Debit first → Credit second
| Transaction | Debit | Credit | Rule |
|---|---|---|---|
| Cash introduced as capital | Cash | Capital | Real + Capital |
| Furniture purchased for cash | Furniture | Cash | Real |
| Rent paid | Rent | Cash | Nominal + Real |
| Salary paid | Salary | Cash | Nominal + Real |
| Cash sales | Cash | Sales | Real + Nominal |
| Commission received | Cash | Commission Received | Real + Nominal |
| Credit purchase from ABC | Purchase | ABC Traders | Nominal/Trading + Personal |
| Credit sales to Rahul | Rahul | Sales | Personal + Nominal |
| Loan received | Bank | Loan | Asset + Liability |
| Paid supplier | Supplier | Cash/Bank | Personal + Real |
Golden Rules accounting ko samajhne ka traditional classification-based method hain.
Modern accounting mein Debit/Credit ko account nature aur accounting equation ke through bhi samjha ja sakta hai:
| Account | Increase | Decrease |
|---|---|---|
| Assets | Debit | Credit |
| Expenses | Debit | Credit |
| Liabilities | Credit | Debit |
| Capital/Equity | Credit | Debit |
| Income | Credit | Debit |
Assets + Expenses increase → Debit
Liabilities + Capital + Income increase → Credit
Is modern approach se Golden Rules ka logic aur accounting equation dono connect ho jaate hain.
Debit = Loss
Not always.
Asset increase bhi Debit hota hai.
Credit = Profit
Not always.
Capital aur liabilities increase hone par bhi Credit hota hai.
Loan received = Income
No.
Loan is a liability.
Machinery purchased = Expense
Normally machinery purchase ek asset acquisition hoti hai, routine expense nahi.
Receiver → Debit
Giver → Credit
Comes In → Debit
Goes Out → Credit
Expense/Loss → Debit
Income/Gain → Credit
Paid ₹8,000 rent in cash.
Identify:
Accounts
Account types
Debit
Credit
Rule
Received ₹15,000 from Rahul.
Identify:
Receiver
Giver
Debit
Credit
Rule
Purchased furniture ₹25,000 for cash.
Identify:
What comes in?
What goes out?
Debit
Credit
Rule
Received commission ₹7,000.
Identify:
Income?
Debit?
Credit?
Rule
Purchased goods ₹40,000 from ABC Traders on credit.
Identify:
Purchase account
ABC Traders account
Debit
Credit
Rules involved
1️⃣ Personal Account
Debit the Receiver
Credit the Giver
2️⃣ Real Account
Debit what comes in
Credit what goes out
3️⃣ Nominal Account
Debit all Expenses & Losses
Credit all Incomes & Gains
| Question | Answer |
|---|---|
| Person receive kare? | Debit |
| Person give kare? | Credit |
| Asset aaye? | Debit |
| Asset jaye? | Credit |
| Expense ho? | Debit |
| Loss ho? | Debit |
| Income ho? | Credit |
| Gain ho? | Credit |
Personal → Receiver/Giver
Real → Comes In/Goes Out
Nominal → Expense/Loss/Income/Gain
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