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 6: REVENUE AUR PROFIT
1. Introduction
Business ko samajhne ke liye Revenue aur Profit do bahut important concepts hain.
Business mein goods ya services sell karne se jo earning generate hoti hai, use Revenue kaha jata hai. Lekin business ki saari earning profit nahi hoti, kyunki business ko operate karne ke liye different expenses bhi incur karne padte hain.
Expenses ko deduct karne ke baad jo amount business ke paas bachta hai, use Profit kaha jata hai.
Simple Example:
Business ki Revenue = ₹1,00,000
Business ke Expenses = ₹70,000
Profit = ₹1,00,000 − ₹70,000 = ₹30,000
🟢 2. Revenue Kya Hai?
Revenue wo income/earning hai jo business apni normal operating activities se generate karta hai.
Simple Definition:
Revenue is the income generated by a business from its normal operating activities.
Easy Language:
Business apne main products ya services ko sell karke jo earning generate karta hai, use Revenue kehte hain.
Examples:
Goods ki Sales
Services ki Fees
Product Sales
Professional Services Revenue
3. Revenue ka Example
Maan lijiye ek computer shop computers aur accessories sell karti hai.
Ek month mein:
Laptop Sales = ₹3,00,000
Keyboard & Mouse Sales = ₹50,000
Printer Sales = ₹1,00,000
Total Revenue:
₹3,00,000 + ₹50,000 + ₹1,00,000
Revenue = ₹4,50,000
Ye amount business ki normal sales activities se generate hua hai.
4. Revenue aur Other Income
Revenue aur other income ko confuse nahi karna chahiye.
Revenue
Business ki main operating activity se earning.
Example:
Computer shop → Computer Sales
Other Income
Business ki main activity ke alawa kisi other source se earning.
Examples:
Interest Received
Rent Received
Commission Received
Profit on Sale of Asset
Example:
Computer Shop:
Computer Sales = Revenue
Bank Interest = Other Income
🟠 5. Profit Kya Hai?
Business ki revenue/income se business ke applicable expenses aur costs ko deduct karne ke baad jo positive amount bachta hai, use Profit kaha jata hai.
Simple Definition:
Profit is the amount remaining after deducting the relevant costs and expenses from the business income/revenue.
Basic Formula:
Profit = Income − Expenses
Business accounting mein profit ko different levels par analyze kiya ja sakta hai, jaise Gross Profit aur Net Profit.
6. Gross Profit
Goods ki sales revenue se Cost of Goods Sold (COGS) deduct karne ke baad jo amount bachta hai, use Gross Profit kaha jata hai.
Formula:
Gross Profit = Sales − Cost of Goods Sold
Example:
Sales = ₹5,00,000
Cost of Goods Sold = ₹3,00,000
Gross Profit = ₹5,00,000 − ₹3,00,000
Gross Profit = ₹2,00,000
7. Net Profit
Gross Profit mein se business ke operating/indirect expenses aur applicable other expenses ko deduct karne ke baad jo profit bachta hai, use Net Profit kaha jata hai.
Simplified Formula:
Net Profit = Gross Profit + Other Income − Indirect Expenses
Example:
Gross Profit = ₹2,00,000
Other Income = ₹10,000
Indirect Expenses = ₹70,000
Net Profit = ₹2,00,000 + ₹10,000 − ₹70,000
Net Profit = ₹1,40,000
8. Revenue aur Profit mein Difference
Basis Revenue Profit
Meaning Business ki operating earning Expenses/costs ke baad bachi earning
Source Mainly sales/services Revenue/income minus applicable costs/expenses
Expenses Revenue calculate karte waqt generally deduct nahi kiye jate Profit calculate karne ke liye costs/expenses consider kiye jate hain
Example ₹5,00,000 Sales ₹1,00,000 Net Profit
Purpose Business ki earning measure karna Business ki profitability measure karna
9. Revenue High Hone ka Matlab Profit High Hona Zaroori Nahi
Ye ek important concept hai.
Agar business ki revenue high hai lekin expenses bhi bahut high hain, to profit low ho sakta hai.
Example 1:
Revenue = ₹10,00,000
Expenses = ₹8,00,000
Profit = ₹2,00,000
Example 2:
Revenue = ₹10,00,000
Expenses = ₹9,50,000
Profit = ₹50,000
Dono businesses ki revenue same hai, lekin profit different hai.
Therefore:
High Revenue does not automatically mean High Profit.
10. Profit aur Loss
Profit
Jab income/revenue expenses se greater hoti hai:
Income > Expenses = Profit
Loss
Jab expenses income/revenue se greater ho jate hain:
Expenses > Income = Loss
Example:
Revenue = ₹2,00,000
Expenses = ₹1,50,000
Profit = ₹50,000
Loss Example:
Revenue = ₹2,00,000
Expenses = ₹2,30,000
Loss = ₹30,000
11. Real-Life Business Example
Maan lijiye ABC Computer Store ki monthly figures hain:
Sales Revenue
Laptop Sales = ₹4,00,000
Accessories Sales = ₹1,00,000
Total Revenue = ₹5,00,000
Cost of Goods Sold
Products ki cost = ₹3,00,000
Gross Profit = ₹5,00,000 − ₹3,00,000
Gross Profit = ₹2,00,000
Other Income
Interest Received = ₹5,000
Indirect Expenses
Rent = ₹30,000
Salary = ₹50,000
Electricity = ₹10,000
Advertisement = ₹15,000
Total Indirect Expenses = ₹1,05,000
Net Profit:
₹2,00,000 + ₹5,000 − ₹1,05,000
Net Profit = ₹1,00,000
12. Revenue, Income aur Profit ka Relationship
In terms ko simple flow se samajhiye:
Sales/Services
↓
Revenue
↓
Less: Cost of Goods/Services
↓
Gross Profit
↓
Add: Other Income
↓
Less: Applicable Expenses
↓
Net Profit
13. Tally Prime mein Revenue aur Profit
Tally Prime mein business ke sales, purchase aur expenses ko record karne ke baad financial reports ke through business performance ko analyze kiya ja sakta hai.
Tally Prime mein commonly:
Sales
Purchase
Direct Expenses
Indirect Expenses
Other Income
Profit & Loss
jaise records/reporting concepts use hote hain.
Profit & Loss Account
Profit & Loss Account ke through business ki income/revenue aur expenses ko summarize karke accounting period ka profit ya loss determine kiya jata hai.
🧠 Easy Memory Trick
Revenue = Business ki Earning
Profit = Earning mein se Costs/Expenses ke baad Bacha Amount
Remember:
Revenue ≠ Profit
Formula:
Revenue − Relevant Costs/Expenses = Profit
📝 Quick Revision
Revenue
Business ki normal operating activities se generate hone wali earning.
Gross Profit
Sales − Cost of Goods Sold
Net Profit
Simplified form:
Gross Profit + Other Income − Indirect Expenses
Profit
Income/Revenue ke comparison mein costs aur expenses deduct karne ke baad positive balance.
Loss
Jab applicable expenses/costs income se zyada ho jayein.
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