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 — Journal Entry in Tally Prime
1. Journal Entry kya hoti hai?
Journal Entry ka use business ke aise accounting transactions ko record karne ke liye kiya jata hai jo normally Cash/Bank ke direct payment ya receipt nahi hote, especially adjustment and non-cash transactions.
Simple Words Mein
Journal Entry = Accounting adjustment ko record karna.
Journal Entry ka use commonly in situations mein hota hai:
Depreciation
Outstanding Expenses
Prepaid Expenses
Accrued Income
Income Received in Advance
Correction/Adjustment Entries
Provision/other accounting adjustments
2. Journal Voucher ka Shortcut
Tally Prime mein Journal Voucher ko generally:
F7 — Journal Voucher
se open kiya ja sakta hai.
🧠 Easy Memory Trick
F7 = Journal = Adjustment
3. Journal Entry ka Basic Rule
Journal Entry mein hamesha:
Total Debit = Total Credit
hona chahiye.
Accounting ka basic rule:
Debit = Credit
Example:
Depreciation ₹10,000 record karni hai.
Depreciation A/c Dr. ₹10,000
To Computer Equipment A/c ₹10,000
Debit = ₹10,000
Credit = ₹10,000
4. Journal Entry ka Main Purpose
Journal Entry ka use:
Non-cash transactions record karne ke liye
Accounting adjustments karne ke liye
Expenses ko correct accounting period mein show karne ke liye
Income adjustments record karne ke liye
Depreciation record karne ke liye
Accounts ko accurately prepare karne ke liye
5. Journal Entry ke Common Examples
Transaction Debit Credit
Depreciation Depreciation Asset
Outstanding Expense Expense Outstanding Expense
Prepaid Expense Adjustment Prepaid Expense Expense
Accrued Income Accrued Income Income
Income Received in Advance Income Income Received in Advance
Bad Debts Bad Debts Customer
Expense Adjustment Relevant Expense Relevant Adjustment Ledger
6. Depreciation ki Journal Entry
Depreciation ka matlab hai asset ki value mein accounting ke purpose se gradual reduction.
Example
Computer ki depreciation:
₹10,000
Entry:
Depreciation A/c Dr. ₹10,000
To Computer Equipment A/c ₹10,000
Effect:
Depreciation Expense ↑
Asset Value ↓
Profit ↓
Important
Depreciation record karne ke liye normally actual cash payment nahi hoti, isliye Journal Voucher useful hota hai.
7. Outstanding Expense
Outstanding Expense wo expense hai jo current period ka hai, lekin abhi tak payment nahi hui.
Example
March month ki Electricity Expense:
₹5,000
Lekin payment abhi nahi ki gayi.
Entry:
Electricity Expense A/c Dr. ₹5,000
To Outstanding Electricity A/c ₹5,000
Effect:
Expense record ho gaya
Liability create ho gayi
Cash/Bank se paisa abhi nahi gaya
🧠 Memory
Expense hua + Payment nahi hui = Outstanding Expense
8. Prepaid Expense
Prepaid Expense wo amount hai jo pehle pay kar diya gaya, lekin uska benefit future period mein milega.
Example
Business ne insurance ke liye ₹12,000 pay kiye.
Current year ka expense:
₹8,000
Remaining:
₹4,000
future period ke liye prepaid hai.
Adjustment Entry:
Prepaid Insurance A/c Dr. ₹4,000
To Insurance Expense A/c ₹4,000
Effect:
Current period ka expense reduce hota hai
Future benefit ko asset/prepaid amount ke roop mein show kiya jata hai
🧠 Memory
Payment pehle + Benefit baad mein = Prepaid
9. Accrued Income
Accrued Income wo income hai jo business ne earn kar li hai, lekin amount abhi receive nahi hua.
Example
Interest income earned:
₹3,000
Lekin amount abhi receive nahi hua.
Entry:
Accrued Interest A/c Dr. ₹3,000
To Interest Income A/c ₹3,000
Effect:
Income record hoti hai
Receivable/asset create hota hai
Cash/Bank abhi increase nahi hota
🧠 Memory
Income earned + Paisa receive nahi hua = Accrued Income
10. Income Received in Advance
Jab business ko income ka paisa pehle receive ho jata hai, lekin related service/goods ka benefit future period mein dena hai, to amount ko appropriate advance/unearned income liability ke roop mein treat kiya ja sakta hai.
Example
Business ne ₹10,000 advance service amount receive kiya.
Agar amount ko income ke roop mein abhi recognize nahi karna hai, to adjustment ki zarurat ho sakti hai.
Example Adjustment:
Service Income A/c Dr. ₹10,000
To Income Received in Advance A/c ₹10,000
Memory
Paisa pehle + Income earn baad mein = Income Received in Advance
11. Bad Debts ki Journal Entry
Agar customer se amount recover nahi ho raha aur amount ko bad debt write-off karna hai:
Example
ABC Traders se ₹5,000 recover nahi ho paye.
Entry:
Bad Debts A/c Dr. ₹5,000
To ABC Traders A/c ₹5,000
Effect:
Bad Debt Expense ↑
Customer Outstanding ↓
Profit ↓
12. Journal Entry kaise karein in Tally Prime?
Step 1: Gateway of Tally open karein
Gateway of Tally → Vouchers
Step 2: Journal Voucher open karein
Press:
F7
Step 3: Date select karein
Transaction/adjustment ki correct date enter karein.
Step 4: Debit Ledger select karein
Jis account ko Debit karna hai, us ledger ko select karein.
Example:
Depreciation A/c
Amount:
₹10,000
Step 5: Credit Ledger select karein
Jis account ko Credit karna hai, us ledger ko select karein.
Example:
Computer Equipment A/c
Amount:
₹10,000
Step 6: Narration enter karein
Example:
Being depreciation provided on computer equipment.
Step 7: Debit-Credit verify karein
Check karein:
Total Debit = Total Credit
Step 8: Save karein
Ctrl + A
se voucher accept/save karein.
13. Journal Entry ka Complete Practical Example
Business: DSD Computers
Year-end par DSD Computers ne computer equipment par:
₹15,000 depreciation
calculate ki.
Accounting Entry:
Depreciation A/c Dr. ₹15,000
To Computer Equipment A/c ₹15,000
Tally mein:
Particular Debit Credit
Depreciation A/c ₹15,000 —
Computer Equipment A/c — ₹15,000
Total ₹15,000 ₹15,000
14. Journal Entry vs Payment Entry
Journal Entry Payment Entry
Mostly adjustment/non-cash transactions Actual payment record
F7 F5
Depreciation Rent paid
Outstanding Expense Salary paid
Prepaid Adjustment Supplier payment
Cash/Bank necessarily involved nahi Cash/Bank generally involved
Example
Depreciation → Journal
Rent paid through Bank → Payment
15. Journal Entry vs Receipt Entry
Journal Receipt
Adjustment/non-cash entry Money received
F7 F6
Depreciation Customer payment
Outstanding expense Commission received
Cash/Bank necessarily involved nahi Cash/Bank generally involved
16. Journal Entry vs Contra Entry
Journal Contra
Adjustment/non-cash transactions Cash/Bank internal transfer
F7 F4
Depreciation Cash to Bank
Outstanding Expense Bank to Cash
Prepaid Adjustment Bank to Bank
Easy Example
Cash → Bank = Contra
Depreciation → Asset adjustment = Journal
17. Journal Entry mein Common Mistakes
❌ Mistake 1: Debit-Credit equal na hona
Har Journal Entry mein:
Total Debit = Total Credit
hona chahiye.
❌ Mistake 2: Har payment ko Journal mein enter karna
Actual cash/bank payment ke liye normally Payment Voucher use kiya jata hai.
❌ Mistake 3: Cash-to-Bank ko Journal mein enter karna
Cash-to-Bank transfer ke liye Contra Voucher appropriate hota hai.
❌ Mistake 4: Adjustment ka purpose samjhe bina entry karna
Pehle identify karein ki transaction:
Expense hai?
Income hai?
Asset adjustment hai?
Liability adjustment hai?
Outstanding hai?
Prepaid hai?
Phir Debit-Credit decide karein.
🧠 Easy Memory Trick
J = Journal = Adjustment
Important adjustments:
D → Depreciation
O → Outstanding Expense
P → Prepaid Expense
A → Accrued Income
Yaad rakho:
Journal = Adjustment Entry
📊 Quick Revision Table
Point Journal Entry
Voucher Journal Voucher
Shortcut F7
Main Use Adjustment/Non-cash Transactions
Basic Rule Debit = Credit
Depreciation Journal
Outstanding Expense Journal
Prepaid Expense Adjustment Journal
Accrued Income Journal
Cash/Bank Necessarily involved nahi
Main Check Total Debit = Total Credit
🖥️ Classroom Practical
Company: DSD Computers
Following Journal Entries Tally Prime mein practice karein:
1. Depreciation
Computer Equipment depreciation ₹10,000.
2. Outstanding Expense
Electricity expense ₹5,000 outstanding.
3. Prepaid Expense
Insurance adjustment ₹3,000 prepaid.
4. Accrued Income
Interest earned but not received ₹2,500.
5. Bad Debts
Customer ka ₹4,000 amount irrecoverable ho gaya.
Student Task
Har transaction ke liye:
1. Debit Ledger
2. Credit Ledger
3. Amount
4. Narration
5. Reason for Journal Entry
identify karein.
✍️ Practice Questions
Theory
Journal Entry kya hoti hai?
Journal Voucher ka shortcut kya hai?
Journal Entry mein Debit aur Credit equal kyun hona chahiye?
Depreciation ko Journal Voucher se kyun record kiya jata hai?
Outstanding Expense kya hota hai?
Prepaid Expense kya hota hai?
Accrued Income kya hoti hai?
Journal aur Payment Entry mein kya difference hai?
Practical
Following transactions ki Journal Entries prepare karein:
Machinery depreciation ₹20,000.
Salary outstanding ₹15,000.
Electricity expense outstanding ₹4,000.
Insurance prepaid ₹5,000.
Interest accrued but not received ₹3,000.
Bad debts ₹2,500.
🎯 Learning Outcomes
Lesson complete hone ke baad student:
Journal Entry ka meaning samajh payega.
F7 Journal Voucher use kar payega.
Debit-Credit rule apply kar payega.
Depreciation entry bana payega.
Outstanding Expense record kar payega.
Prepaid Expense adjustment samajh payega.
Accrued Income ki entry bana payega.
Bad Debts ki basic entry samajh payega.
Journal, Payment, Receipt aur Contra Voucher mein difference identify kar payega.
Tally Prime mein basic adjustment entries practically record kar payega.
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