📘 Lesson — Outstanding Expenses in Tally Prime
1. Outstanding Expenses kya hote hain?

Outstanding Expenses wo expenses hote hain jo current accounting period se related hain aur incur ho chuke hain, lekin unki payment abhi tak nahi hui hai.

Simple Words Mein

Expense ho gaya + Payment abhi nahi hui = Outstanding Expense

Example

DSD Computers ne March mein employees ki salary ₹50,000 earn ki hai, lekin salary ki payment April mein hogi.

To March mein:

₹50,000 = Outstanding Salary

2. Outstanding Expense ki Need kyun hoti hai?

Agar business ne expense incur kar liya hai, to sirf isliye us expense ko ignore nahi kar sakte kyunki payment baad mein hogi.

Accounting mein expense ko us accounting period mein recognize karna important hai jisse wo related hai.

Example

March ka electricity expense = ₹8,000

Payment April mein hui.

Agar March ke accounts mein expense record nahi kiya, to March ka profit actual position se different ho sakta hai.

Isliye March mein adjustment entry pass ki jaati hai.

3. Outstanding Expense ka Accounting Effect

Outstanding Expense ke do major effects hote hain:

1. Expense increase hota hai

Expense Profit & Loss Account mein record hota hai.

2. Liability create hoti hai

Jis amount ka payment pending hai, wo business ki liability hoti hai.

Example

Outstanding Salary = ₹20,000

Effect:

Salary Expense ↑ ₹20,000

Outstanding Salary Liability ↑ ₹20,000

4. Outstanding Expense ki Basic Journal Entry
Rule:

Expense A/c Dr.
To Outstanding Expense A/c

Example

Salary ₹30,000 outstanding hai.

Entry:

Salary A/c Dr. ₹30,000
To Outstanding Salary A/c ₹30,000

Why?
Salary Expense → Debit
Outstanding Salary → Credit
5. Common Outstanding Expenses

Business mein commonly ye expenses outstanding ho sakte hain:

Expense Example
Salary ₹50,000
Rent ₹20,000
Electricity ₹8,000
Telephone ₹3,000
Internet ₹2,000
Interest ₹5,000
Wages ₹15,000
Professional Fees ₹10,000
6. Outstanding Salary
Example

DSD Computers ki March salary:

₹60,000

Payment April mein honi hai.

Adjustment Entry

Salary A/c Dr. ₹60,000
To Outstanding Salary A/c ₹60,000

Effect
Salary Expense ↑
Liability ↑
Cash/Bank mein abhi koi reduction nahi
7. Outstanding Rent
Example

March ka office rent:

₹25,000

Payment April mein hogi.

Entry

Rent A/c Dr. ₹25,000
To Outstanding Rent A/c ₹25,000

Result

March mein rent expense recognize ho jayega, even though payment April mein hogi.

8. Outstanding Electricity Expense
Example

March electricity expense:

₹7,500

Bill/payment April mein settle hogi.

Entry

Electricity Expense A/c Dr. ₹7,500
To Outstanding Electricity A/c ₹7,500

Effect
Electricity Expense increase
Current liability increase
Cash/Bank unchanged at adjustment stage
9. Outstanding Expense ko Tally Prime mein kaise Record karein?

Outstanding Expense ko generally Journal Voucher (F7) ke through record kiya jata hai.

Step 1: Gateway of Tally

Go to:

Gateway of Tally → Vouchers

Step 2: Journal Voucher Open Karein

Press:

F7
Step 3: Date Select Karein

Adjustment ki applicable date enter karein.

Example:

31-03-2026

Step 4: Expense Ledger Select Karein

Example:

Salary A/c

Amount:

₹50,000

Step 5: Outstanding Expense Ledger Select Karein

Example:

Outstanding Salary A/c

Amount:

₹50,000

Step 6: Narration Enter Karein

Example:

Being salary outstanding for the month of March.

Step 7: Verify Debit & Credit

Check:

Debit = ₹50,000

Credit = ₹50,000

Step 8: Save

Press:

Ctrl + A
10. Outstanding Expense Ledger ka Group

Outstanding Expense ek liability hoti hai.

Isliye appropriate liability group ke under ledger create kiya ja sakta hai, depending on the accounting structure used.

For example:

Outstanding Salary

→ Current Liabilities / appropriate liability classification

Important

Tally mein exact grouping business setup aur reporting requirement ke according choose karni chahiye.

11. Jab Outstanding Expense Baad Mein Pay Ho

Outstanding expense create hone ke baad jab actual payment hoti hai, to Payment Voucher use kiya jata hai.

Example

Outstanding Salary:

₹50,000

April mein bank se payment kar di.

Payment Entry:

Outstanding Salary A/c Dr. ₹50,000
To Bank A/c ₹50,000

Result
Outstanding liability reduce/settle
Bank balance reduce
March mein already expense recognize ho chuka tha
12. Complete Example — From Expense to Payment
March

Salary expense = ₹50,000
Payment pending.

Adjustment Entry:

Salary Dr. ₹50,000
To Outstanding Salary ₹50,000

April

Salary paid through bank.

Payment Entry:

Outstanding Salary Dr. ₹50,000
To Bank ₹50,000

Flow:

Expense Incurred
↓
Outstanding Created
↓
Liability Shown
↓
Payment Made Later
↓
Liability Settled

13. Outstanding Expense vs Prepaid Expense

Ye difference exam aur practical dono ke liye important hai.

Outstanding Expense Prepaid Expense
Expense incurred Payment already made
Payment pending Benefit future ka
Liability create hoti hai Asset/prepaid balance create hota hai
Expense increase Current expense reduce ho sakta hai
Example: Salary due Example: Insurance paid in advance
Easy Trick

Outstanding = Paisa dena baaki

Prepaid = Paisa pehle de diya

14. Outstanding Expense vs Normal Expense Payment
Normal Expense Payment

Expense aur payment same time par ho sakte hain.

Example:

Office Rent ₹20,000 bank se immediately paid.

Rent Dr. ₹20,000
To Bank ₹20,000

Outstanding Expense

Expense current period ka hai, payment baad mein hogi.

Salary Dr. ₹50,000
To Outstanding Salary ₹50,000

Baad mein:

Outstanding Salary Dr. ₹50,000
To Bank ₹50,000

15. Outstanding Expense vs Creditor

Dono liability ho sakte hain, lekin context different hai.

Creditor

Usually supplier/party ko business ka amount payable hota hai, often goods/services purchased on credit ke context mein.

Outstanding Expense

Expense incur ho chuka hai, lekin uska payment pending hai.

Example

ABC Traders ko goods purchase ka ₹50,000 payable
→ Supplier/Creditor

Employees ki ₹50,000 salary due
→ Outstanding Salary

16. Outstanding Expense ka Profit par Effect

Outstanding expense current accounting period ka expense hai.

Isliye:

Expense ↑ → Profit ↓

Example:

Salary expense:

₹50,000

Outstanding salary bhi ₹50,000 hai.

To current period ke Profit & Loss mein ₹50,000 salary expense recognize ho sakta hai.

17. Outstanding Expense ka Balance Sheet par Effect

Outstanding expense ek liability hoti hai.

Example:

Outstanding Electricity = ₹8,000

Balance Sheet mein business ki payable liability increase hogi.

Simple Formula

Outstanding Expense = Expense Recognized + Liability Created

18. Common Mistakes
❌ Mistake 1: Outstanding expense ko ignore karna

Agar expense current period ka hai, to payment pending hone ke reason se expense ko ignore nahi karna chahiye.

❌ Mistake 2: Cash/Bank ko immediately Credit kar dena

Outstanding adjustment ke time actual payment nahi hui hai, isliye Cash/Bank normally involved nahi hota.

❌ Mistake 3: Outstanding Expense ko Prepaid samajhna

Outstanding = payment pending.

Prepaid = payment already made.

❌ Mistake 4: Payment hone ke baad dobara expense debit karna

Agar expense pehle hi outstanding ke through recognize ho chuka hai, later payment generally outstanding liability ko settle karti hai.

❌ Mistake 5: Liability classification ignore karna

Outstanding amount ko appropriate liability ledger/group mein classify karna important hai.

🧠 Easy Memory Trick
O = Outstanding
O = Expense Occurred
O = Payment Outstanding

Yaad rakho:

Expense hua → Payment nahi hui → Liability bani

Entry:

Expense Dr.
To Outstanding Expense

📊 Quick Revision Table
Point Outstanding Expense
Meaning Expense incurred but payment pending
Nature Liability
Voucher Generally Journal
Shortcut F7
Debit Expense
Credit Outstanding Expense
Cash/Bank Adjustment stage par normally involved nahi
P&L Effect Expense increases
Profit Effect Profit decreases
Balance Sheet Liability increases
Later Payment Payment Voucher
🖥️ Classroom Practical
Company: DSD Computers

31 March ko following expenses outstanding hain:

Salary — ₹40,000
Office Rent — ₹20,000
Electricity — ₹6,000
Internet — ₹2,500
Professional Fees — ₹10,000
Student Task

Har expense ke liye:

Debit Ledger + Credit Ledger + Amount + Narration

prepare karein.

Example

Salary A/c Dr. ₹40,000
To Outstanding Salary A/c ₹40,000

✍️ Practice Questions
Theory
Outstanding Expense kya hota hai?
Outstanding Expense liability kyun hota hai?
Outstanding Expense ki basic Journal Entry kya hai?
Outstanding Salary ka P&L par kya effect hota hai?
Outstanding Expense aur Prepaid Expense mein difference kya hai?
Outstanding Expense aur Supplier/Creditor mein kya difference hai?
Outstanding Expense ko Tally Prime mein generally kaunse voucher se record kiya jata hai?
Practical

Following entries prepare karein:

Salary outstanding ₹35,000.
Rent outstanding ₹20,000.
Electricity outstanding ₹7,000.
Internet expense outstanding ₹2,000.
Wages outstanding ₹12,000.
Bonus Practical

Next month:

Salary ₹35,000 bank se pay ki.
Rent ₹20,000 cash se pay ki.

Dono ki Payment Entries bhi prepare karein.

🎯 Learning Outcomes

Lesson complete hone ke baad student:

Outstanding Expense ko define kar payega.
Outstanding Expense aur normal expense mein difference samajh payega.
Outstanding Expense ko liability ke roop mein identify kar payega.
Basic Journal Entry prepare kar payega.
Salary, Rent, Electricity jaise outstanding expenses record kar payega.
Tally Prime mein F7 Journal Voucher use kar payega.
Baad mein outstanding liability ki Payment Entry pass kar payega.
Outstanding Expense ka P&L aur Balance Sheet par effect samajh payega.
Outstanding aur Prepaid Expense ka difference clearly explain kar payega.