```
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.
Contact DSD EducationBusiness mein financial activities ke do important parts hote hain — Income aur Expenses.
Business ko operate karne ke liye kuch amount receive hota hai, jise income kehte hain, aur business ko chalane ke liye kuch amount spend bhi karna padta hai, jise expenses kehte hain.
Simple words mein:
Business ko jo earning ya revenue milta hai, wo Income hai, aur business ko operate karne ke liye jo cost incur hoti hai, wo Expense hai.
Income aur Expenses ko properly record karna important hai kyunki inke basis par business ka Profit ya Loss calculate kiya jata hai.
Business ko goods/services ki sale ya other business activities se jo earning ya revenue receive hota hai, use Income kaha jata hai.
Income is the money or economic benefit earned by a business from its normal activities and other sources.
Business ko jo earning hoti hai, use Income kehte hain.
Business ki main activity se generate hone wali income ko Operating Income kaha jata hai.
Ek computer shop ka main business computer aur accessories sell karna hai.
Agar shop ne:
₹2,00,000 ki computer accessories sell ki
to ye business ki Operating Income/Revenue ka part hai.
Business ki main activity ke alawa kisi other source se hone wali earning ko Other Income kaha ja sakta hai.
Computer accessories shop ko bank deposit par:
₹5,000 Interest Received
Ye shop ki main sales activity nahi hai, isliye ise other income ke roop mein record kiya ja sakta hai.
Business ko operate karne aur income generate karne ke liye jo cost ya expenditure incur hota hai, use Expense kaha jata hai.
Expenses are the costs incurred by a business in order to operate and generate income.
Business ko chalane ke liye jo kharcha hota hai, use Expense kehte hain.
Aise expenses jo goods ya services ko purchase, produce ya prepare karne se directly related hote hain.
Business ne goods ko warehouse tak laane ke liye:
₹3,000 transportation charges pay kiye.
Agar ye purchase-related direct cost hai, to ise Direct Expense ke roop mein classify kiya ja sakta hai.
Aise expenses jo business ke overall operations se related hote hain, lekin goods ki direct purchase/production se directly connected nahi hote.
Shop ka monthly rent:
₹15,000
Ye business operation ka expense hai, lekin goods ki direct purchase/production cost nahi hai.
| Basis | Income | Expenses |
|---|---|---|
| Meaning | Business ki earning | Business ka cost/kharcha |
| Effect | Generally profit increase karta hai | Generally profit reduce karta hai |
| Examples | Sales, Commission Received | Rent, Salary, Electricity |
| Purpose | Business se earning generate hona | Business operate karna |
| Financial Effect | Increase in income | Increase in cost |
Business ka profit calculate karne ke liye income aur expenses ko compare kiya jata hai.
Business Income = ₹1,00,000
Business Expenses = ₹70,000
Therefore:
Profit = ₹1,00,000 − ₹70,000
Agar business ke expenses income se zyada ho jayein, to business ko Loss hota hai.
Income = ₹80,000
Expenses = ₹95,000
Loss = ₹95,000 − ₹80,000
Isliye:
Income > Expenses → Profit
Expenses > Income → Loss
Maan lijiye ABC Computer Store ki monthly financial activities hain:
Total Income = ₹2,10,000
Total Expenses = ₹90,000
Profit = Total Income − Total Expenses
₹2,10,000 − ₹90,000 = ₹1,20,000
Kisi transaction ko dekhte waqt ye question pooch sakte hain:
“Business ne earning ki hai?”
Agar yes, to wo income ho sakti hai.
“Business ko koi cost/kharcha incur hua hai?”
Agar yes, to wo expense ho sakta hai.
₹50,000 ki sales hui
→ Income/Revenue
₹10,000 rent pay kiya
→ Expense
₹5,000 commission received
→ Income
₹3,000 electricity bill pay kiya
→ Expense
Tally Prime mein income aur expenses ko appropriate Ledger Groups ke under maintain kiya jata hai.
In entries ke basis par Tally Prime financial reports prepare karne mein help karta hai.
Profit & Loss Account mein income aur expenses ka effect दिखाई deta hai, jisse business ka profit ya loss determine kiya ja sakta hai.
Har money received ko Income nahi kaha jata.
Owner ne business mein ₹1,00,000 invest kiye.
Ye:
Capital = ₹1,00,000
Hai, Income nahi.
Similarly, business ne bank se ₹2,00,000 loan liya.
Ye:
Liability = ₹2,00,000
Hai, Income nahi.
Owner Investment → Capital
Business Loan → Liability
Business Earning → Income
Yaad rakhiye:
Income ↑ → Profit generally ↑
Expenses ↑ → Profit generally ↓
Business ki earning/revenue.
Examples:
Sales, Commission Received, Interest Received, Rent Received
Business ko operate karne ke liye incurred costs.
Examples:
Rent, Salary, Electricity, Advertisement, Internet
Profit = Income − Expenses
Income > Expenses → Profit
Expenses > Income → Loss
Leave a Reply