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 Voucher in Tally Prime
1. Journal Voucher kya hota hai?
Journal Voucher Tally Prime mein un accounting transactions ko record karne ke liye use hota hai jo generally adjustment, transfer, provision ya non-cash nature ki hoti hain.
Simple words mein:
Jab transaction mein directly Cash ya Bank ka payment/receipt nahi ho raha ho aur accounts ke beech adjustment karna ho, toh Journal Voucher ka use kiya ja sakta hai.
Common Examples
Depreciation
Outstanding Expenses
Prepaid Expenses
Accrued Income
Income received in advance
Provision/adjustment entries
Certain account-to-account adjustments
2. Journal Voucher ki Need
Business accounting mein har transaction cash ya bank se related nahi hoti.
Example:
Office ka ₹5,000 electricity expense due hai, lekin abhi payment nahi kiya.
Yahan:
Expense record karna hai
Liability create karni hai
Cash/Bank se payment nahi hui
Aise adjustment ko Journal Voucher ke through record kiya ja sakta hai.
3. Journal Voucher ka Shortcut
Tally Prime mein:
F7 = Journal Voucher
Open karne ka path:
Gateway of Tally → Vouchers → F7 Journal
4. Journal Voucher kab use hota hai?
Transaction Voucher
Depreciation Journal
Outstanding Expense Journal
Prepaid Expense Adjustment Journal
Accrued Income Journal
Income Received in Advance Journal
Other Accounting Adjustments Journal
Note: Exact voucher selection transaction ki nature aur configured accounting process par depend kar sakta hai.
5. Journal Entry ka Basic Rule
Accounting ka basic rule:
Debit what comes in / Expense or Loss
Credit what goes out / Income or Gain
Journal entry mein normally:
One Account Debit
Another Account Credit
Aur:
Total Debit = Total Credit
6. Example — Depreciation
DSD Computers ke computer equipment par ₹10,000 depreciation calculate hua.
Yahan cash payment nahi hui.
Accounting Entry
Depreciation Expense A/c Dr. ₹10,000
To Computer Equipment A/c ₹10,000
Meaning
Depreciation Expense increase → Debit
Asset value reduce → Credit
Voucher
F7 — Journal
7. Example — Outstanding Expense
DSD Computers ka ₹5,000 electricity expense current month ka hai, lekin payment next month hogi.
Accounting Entry
Electricity Expense A/c Dr. ₹5,000
To Outstanding Electricity Expense A/c ₹5,000
Effect
Expense current period mein record hua
Liability create hui
Cash/Bank se abhi payment nahi hui
Voucher
F7 — Journal
8. Example — Prepaid Expense
Suppose business ne ₹12,000 insurance advance mein pay kiya.
Current accounting period mein sirf ₹4,000 expense relate karta hai aur ₹8,000 future period ke liye hai.
Adjustment ke liye:
Prepaid Insurance A/c Dr. ₹8,000
To Insurance Expense A/c ₹8,000
Meaning
₹8,000 ko current expense se remove karke future benefit ke liye prepaid asset ke form mein show kiya gaya.
9. Example — Accrued Income
Suppose business ko ₹3,000 interest earn ho chuka hai, lekin amount abhi receive nahi hua.
Entry
Accrued Interest A/c Dr. ₹3,000
To Interest Income A/c ₹3,000
Effect
Income recognize hui
Receivable/Accrued amount create hua
Cash abhi receive nahi hua
10. Example — Income Received in Advance
Suppose business ko ₹10,000 advance mein receive hua, lekin service abhi provide nahi ki gayi.
Aise case mein amount ko immediately earned income treat karna appropriate nahi ho sakta.
Adjustment example:
Income A/c Dr. ₹10,000
To Income Received in Advance A/c ₹10,000
Isse amount ko liability/advance nature mein classify kiya ja sakta hai.
11. Journal Voucher mein Cash/Bank kyun nahi hota?
Journal Voucher ka main purpose adjustment entries record karna hai.
Example:
Depreciation A/c Dr.
To Computer Equipment A/c
Is transaction mein:
Cash nahi diya
Bank se payment nahi hui
Sirf accounts ki value adjust hui
Isliye Journal Voucher suitable hai.
12. Journal vs Payment Voucher
Journal Voucher Payment Voucher
Adjustment/non-cash entries Actual payment
F7 F5
Depreciation Rent Paid
Outstanding Expense Salary Paid
Accrued Income Supplier Payment
Cash/Bank usually directly involved nahi Cash/Bank generally involved
Example
Depreciation ₹10,000
→ Journal
Rent ₹10,000 cash se paid
→ Payment
13. Journal vs Receipt Voucher
Journal Receipt
Adjustment/non-cash transaction Money received
F7 F6
Accrued Income Customer Payment
Depreciation Commission Received
Outstanding adjustment Interest Received
14. Journal vs Contra Voucher
Journal Contra
Adjustment entries Cash/Bank transfer
F7 F4
Depreciation Cash → Bank
Outstanding Expense Bank → Cash
Accrued Income Bank → Bank
Easy Example
Cash ₹20,000 bank mein deposit
→ Contra
Depreciation ₹20,000 record
→ Journal
15. Tally Prime mein Journal Voucher Create Karna
Step 1
Gateway of Tally → Vouchers
Step 2
Press:
F7 — Journal
Step 3
Date select karein.
F2 se date change ki ja sakti hai, where applicable.
Step 4
Debit account select karein.
Example:
Depreciation Expense
Amount:
₹10,000
Step 5
Credit account select karein.
Example:
Computer Equipment
Amount:
₹10,000
Step 6
Narration enter karein.
Being depreciation charged on computer equipment.
Step 7
Check:
Debit = Credit
Step 8
Ctrl + A se save karein.
16. Journal Entry ka Format
Basic Format
Debit Account Amount
Expense/Asset/Adjustment A/c ₹X
Credit Account Amount
Liability/Income/Asset Adjustment A/c ₹X
Golden Check
Total Debit = Total Credit
17. Multiple Account Journal Entry
Journal Voucher mein ek transaction mein multiple accounts bhi involve ho sakte hain.
Example
Salary ₹50,000 hai, jisme:
Basic Salary = ₹45,000
Deduction = ₹5,000
Adjustment structure business ke payroll/accounting setup par depend karega.
Journal entries mein multiple debit/credit accounts ho sakte hain, provided:
Total Debit = Total Credit
18. Journal Voucher ka Practical Example
DSD Computers
Following adjustments:
Depreciation ₹10,000
Outstanding Electricity ₹5,000
Prepaid Insurance ₹8,000
Accrued Interest ₹3,000
Students ko prepare karna hai:
Transaction Debit Credit
Depreciation Depreciation Expense Equipment
Outstanding Electricity Electricity Expense Outstanding Electricity
Prepaid Insurance Prepaid Insurance Insurance Expense
Accrued Interest Accrued Interest Interest Income
🧠 Easy Memory Trick
J = Journal = Adjustment
Jab transaction mein:
Adjustment
Depreciation
Outstanding
Prepaid
Accrued
jaise concepts aayein, toh Journal Voucher ke baare mein sochiye.
Shortcut
F7 = Journal
Golden Rule
Debit = Credit
🧑💻 Classroom Practical
Company: DSD Computers
Tally Prime mein following entries prepare karein:
1. Depreciation
Computer Equipment depreciation = ₹8,000
Depreciation Expense Dr. ₹8,000
To Computer Equipment ₹8,000
2. Outstanding Expense
Electricity expense due = ₹4,000
Electricity Expense Dr. ₹4,000
To Outstanding Electricity ₹4,000
3. Prepaid Expense Adjustment
Prepaid Insurance = ₹6,000
Prepaid Insurance Dr. ₹6,000
To Insurance Expense ₹6,000
4. Accrued Income
Interest accrued = ₹2,500
Accrued Interest Dr. ₹2,500
To Interest Income ₹2,500
Student Task
Har entry ke liye:
Debit Ledger identify karein
Credit Ledger identify karein
Amount check karein
Narration likhein
F7 Journal Voucher use karein
📊 Quick Revision Table
Point Journal Voucher
Shortcut F7
Main Purpose Adjustment/Journal Entries
Common Uses Depreciation, Outstanding, Prepaid, Accrued
Cash/Bank Usually directly involved nahi
Main Rule Debit = Credit
Narration Recommended
Report Effect Relevant accounts/reports update hote hain
❓ Practice Questions
Theory
Journal Voucher kya hota hai?
Journal Voucher ka shortcut kya hai?
Journal Voucher kab use kiya jata hai?
Depreciation ke liye kaunsa voucher use kiya ja sakta hai?
Outstanding Expense kya hota hai?
Prepaid Expense kya hota hai?
Journal entry mein Debit aur Credit equal kyun hona chahiye?
Practical
Accounting entries prepare karein:
Depreciation ₹15,000.
Outstanding Salary ₹20,000.
Outstanding Electricity ₹5,000.
Prepaid Insurance ₹7,000.
Accrued Interest ₹3,000.
Task: Har transaction ke liye Debit Account + Credit Account + Voucher Type identify karein.
🎯 Learning Outcomes
Lesson complete hone ke baad student:
Journal Voucher ka meaning samajh payega.
F7 shortcut ka use kar payega.
Adjustment entries identify kar payega.
Depreciation entry prepare kar payega.
Outstanding Expense entry samajh payega.
Prepaid Expense adjustment samajh payega.
Accrued Income ki entry prepare kar payega.
Journal aur Payment Voucher ke beech difference samajh payega.
Debit aur Credit ko properly balance kar payega.
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