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 — Sales Kya Hai? in Tally Prime
1. Sales kya hai?
Sales ka matlab hai business dwara apne goods, products ya services ko customer ko bechna aur uske badle mein money ya receivable create hona.
Simple Words Mein
Business ne customer ko maal ya service bechi = Sales
Example:
DSD Computers ne customer ko ek laptop ₹50,000 mein sell kiya.
Yahan:
DSD Computers = Seller
Customer = Buyer
Laptop = Product
₹50,000 = Sales Value
2. Sales Business ke liye kyun important hai?
Sales business ki earning ka major source hoti hai.
Sales ke through business:
Revenue generate karta hai
Customers ko products/services provide karta hai
Cash receive kar sakta hai
Customer se receivable create kar sakta hai
Business growth track kar sakta hai
Profit calculation ke liye data generate karta hai
Simple Flow
Product/Service → Customer → Sales → Money/Receivable
3. Sales ke Basic Elements
Ek normal sales transaction mein commonly ye elements hote hain:
Element Meaning
Seller Jo goods/service sell karta hai
Customer Jo goods/service purchase karta hai
Product/Service Jo sell kiya ja raha hai
Quantity Kitni quantity sell hui
Rate Per unit selling price
Amount Quantity × Rate
Discount Applicable reduction
Tax Applicable tax
Total Final invoice amount
4. Sales ka Example
DSD Computers ne:
5 Keyboards
sell kiye.
Per Keyboard:
₹1,500
Sales Amount
5 × ₹1,500
= ₹7,500
Agar applicable discount/tax ho, to final invoice amount uske according calculate hoga.
5. Sales ke Types
Business mein sales ko commonly do basic categories mein samjha ja sakta hai:
1. Cash Sales
Customer immediately cash/bank se payment karta hai.
Example
DSD Computers ne ₹20,000 ka monitor sell kiya aur customer ne immediately payment kar diya.
Basic accounting:
Cash/Bank A/c Dr.
To Sales A/c
2. Credit Sales
Business customer ko goods/service deta hai aur payment baad mein receive karta hai.
Example
DSD Computers ne ABC Traders ko:
₹50,000 ka laptop
credit par sell kiya.
Basic accounting:
ABC Traders A/c Dr.
To Sales A/c
Yahan customer ke naam par receivable/outstanding create ho sakta hai.
6. Cash Sales vs Credit Sales
Cash Sales Credit Sales
Payment immediately Payment later
Cash/Bank involved Customer ledger involved
Immediate settlement Customer outstanding may arise
Example: Counter sale Example: 30-day credit sale
🧠 Memory Trick
Cash Sale = Maal bhi gaya + Paisa bhi aaya
Credit Sale = Maal gaya + Paisa baad mein aayega
7. Sales aur Revenue
Sales business ke goods/services ko sell karne se related amount hai.
Revenue broader term hai jo business ki earning ko refer kar sakta hai, depending on the context.
Example
DSD Computers ki:
Laptop Sales = ₹5,00,000
Computer Accessories Sales = ₹1,00,000
Total Sales:
₹6,00,000
Business ki other income sources alag ho sakti hain, jaise:
Commission
Interest
Rent Received
Isliye Sales aur every type of Income ko automatically same nahi samajhna chahiye.
8. Sales aur Profit mein Difference
Ye bahut important concept hai.
Sales ≠ Profit
Example:
DSD Computers ne laptop:
₹40,000
mein purchase kiya.
Customer ko:
₹50,000
mein sell kiya.
Sales
₹50,000
Gross Margin
₹50,000 − ₹40,000
= ₹10,000
Lekin business ke other expenses bhi ho sakte hain:
Rent
Salary
Electricity
Internet
Advertisement
Isliye final net profit sirf sales amount dekhkar decide nahi hota.
9. Sales Voucher in Tally Prime
Tally Prime mein sales transaction record karne ke liye generally:
Sales Voucher
use kiya jata hai.
Shortcut
F8
Basic Navigation
Gateway of Tally → Vouchers → Sales
Ya:
F8
10. Sales Voucher mein kya details hoti hain?
Sales transaction ke according commonly:
Date
Customer/Party
Sales Ledger
Stock Item / Service
Quantity
Rate
Amount
Discount
Applicable Tax
Invoice Number
Narration
Payment/credit details
enter kiye ja sakte hain.
Actual fields screen configuration aur transaction type ke according differ kar sakte hain.
11. Credit Sales ka Practical Example
DSD Computers
Customer:
ABC Traders
Product:
Laptop
Quantity:
2
Rate:
₹50,000
Total Sales
2 × ₹50,000
= ₹1,00,000
Agar transaction credit par hai:
ABC Traders Dr. ₹1,00,000
To Sales ₹1,00,000
Customer ke account mein:
₹1,00,000 Receivable
record hoga.
12. Customer Payment Later
Agar ABC Traders baad mein:
₹60,000
pay karta hai.
Basic entry:
Bank/Cash Dr. ₹60,000
To ABC Traders ₹60,000
Remaining outstanding:
₹1,00,000 − ₹60,000
= ₹40,000
13. Sales Return
Agar customer purchased goods business ko return karta hai, to ise Sales Return kehte hain.
Example
Customer ne:
₹50,000
ka goods purchase kiya.
Usme se:
₹10,000
ka goods return kar diya.
Adjusted customer receivable, other factors being equal:
₹50,000 − ₹10,000
= ₹40,000
Sales Return ko generally appropriate Credit Note process se record kiya jata hai.
🧠 Memory Trick
Customer returns goods → Sales Return → Credit Note
14. Sales Invoice
Sales Invoice ek business document hai jo customer ko sale ke details provide karta hai.
Isme commonly:
Seller details
Customer details
Invoice number
Invoice date
Product/service
Quantity
Rate
Amount
Discount
Applicable tax
Total amount
Payment terms
hote hain.
Simple Definition
Sales Invoice = Customer ko ki gayi sale ka detailed bill/document
15. Sales aur Receipt mein Difference
Students aksar dono ko confuse karte hain.
Sales
Goods/service sell karna.
Receipt
Money receive karna.
Example
1 January:
Laptop sold on credit:
₹50,000
→ Sales transaction
10 January:
Customer paid:
₹50,000
→ Receipt transaction
🧠 Memory
Sales = Maal/Service gaya
Receipt = Paisa aaya
16. Sales aur Payment mein Difference
Sales Payment
Goods/service sell Money pay
Customer transaction Business ka money outflow
Revenue/sales record Payment/settlement record
F8 commonly F5 commonly
Example:
Customer ko ₹50,000 ka laptop sell kiya → Sales
Supplier ko ₹30,000 payment kiya → Payment
17. Sales aur Purchase ka Difference
Sales Purchase
Business goods sell karta hai Business goods buy karta hai
Customer involved Supplier involved
Revenue/Sales side Purchase/Cost side
Customer receivable possible Supplier payable possible
Sales Voucher Purchase Voucher
F8 F9
🧠 Easy Memory
Purchase = Maal Aaya
Sales = Maal Gaya
18. Sales aur Inventory
Agar business inventory maintain karta hai, sales transaction se stock quantity generally reduce hoti hai.
Example
Opening Stock:
100 Keyboards
Sold:
20 Keyboards
Remaining Stock:
100 − 20 = 80 Keyboards
Inventory tracking ke liye proper stock item aur voucher configuration important hai.
19. Sales mein Discount
Business customer ko discount de sakta hai.
Example
Product Price:
₹50,000
Discount:
₹5,000
Net amount:
₹45,000
Discount ka accounting treatment business ke pricing/accounting setup ke according configure kiya jata hai.
20. Sales mein GST
Agar transaction GST ke scope mein hai, to applicable GST details invoice mein consider ki ja sakti hain.
Example:
CGST
SGST
IGST
Tax treatment transaction ke:
Place of supply
GST registration
Product/service classification
Applicable tax rate
Other GST requirements
par depend karta hai.
Note: Actual GST rate aur tax treatment ko current applicable GST rules ke according verify karna chahiye.
21. Sales Outstanding
Credit sales ke baad customer se jo amount receive hona baaki hai, use Customer Outstanding / Receivable kaha jata hai.
Example
Credit Sales:
₹1,00,000
Customer Payment:
₹70,000
Outstanding:
₹30,000
Business ko customer se ₹30,000 receive karna hai.
22. Sales ka Complete Flow
Cash Sales
Product → Customer → Sales → Immediate Payment
Credit Sales
Product → Customer → Sales → Receivable → Later Payment
Sales Return
Customer → Goods Return → Credit Note → Receivable Adjustment
23. Classroom Practical — DSD Computers
Transaction 1 — Cash Sales
DSD Computers sold:
2 Keyboards @ ₹1,500
Sales
2 × ₹1,500
= ₹3,000
Customer immediately paid.
Transaction 2 — Credit Sales
Sold:
1 Laptop @ ₹50,000
to ABC Traders on credit.
Customer Outstanding
₹50,000
Transaction 3 — Customer Payment
ABC Traders paid:
₹30,000
Remaining Outstanding
₹50,000 − ₹30,000
= ₹20,000
Transaction 4 — Sales Return
Customer returned goods worth:
₹5,000
Adjusted Outstanding
₹20,000 − ₹5,000
= ₹15,000
24. Common Mistakes
❌ Mistake 1: Sales ko Receipt samajhna
Sales aur money receipt separate concepts hain.
❌ Mistake 2: Credit Sales mein immediately cash assume karna
Credit sale mein payment later ho sakti hai.
❌ Mistake 3: Sales ko Profit samajhna
Sales amount aur final profit same nahi hote.
❌ Mistake 4: Purchase aur Sales confuse karna
Purchase = Business buys
Sales = Business sells
❌ Mistake 5: Sales Return ko Purchase Return samajhna
Customer returns → Sales Return
Supplier ko return → Purchase Return
🧠 Easy Memory Tricks
Sales
S = Sell
Sales = Sell Goods/Services
Cash Sales
Sell + Cash = Cash Sales
Credit Sales
Sell Now + Receive Later = Credit Sales
Sales Return
Customer Return = Sales Return
Sales Voucher
F8 = Sales
📊 Quick Revision Table
Topic Meaning
Sales Goods/services customer ko sell karna
Cash Sales Sale + immediate payment
Credit Sales Sale + payment later
Sales Voucher Sales record karne ka voucher
Shortcut F8
Sales Invoice Sale ka detailed bill/document
Customer Outstanding Customer se receive hona baaki
Sales Return Customer se goods return
Credit Note Sales return/credit adjustment ke liye commonly used
Purchase Business goods buy karta hai
Receipt Business money receive karta hai
✍️ Practice Questions
Theory
Sales kya hai?
Cash Sales aur Credit Sales mein kya difference hai?
Sales Voucher kya hota hai?
Sales Voucher ka shortcut kya hai?
Sales Invoice kya hai?
Sales aur Receipt mein kya difference hai?
Sales aur Profit mein kya difference hai?
Sales Return kya hai?
Customer Outstanding kya hota hai?
Sales aur Purchase mein kya difference hai?
Practical
Q1.
DSD Computers sold 5 keyboards at ₹2,000 each for cash.
Calculate total sales.
Q2.
DSD Computers sold 3 laptops at ₹45,000 each to ABC Traders on credit.
Calculate customer outstanding.
Q3.
Credit Sales = ₹1,50,000
Customer Payment = ₹80,000
Calculate outstanding.
Q4.
Credit Sales = ₹2,00,000
Sales Return = ₹20,000
Customer Payment = ₹1,00,000
Calculate remaining customer outstanding.
🎯 Learning Outcomes
Lesson complete hone ke baad student:
Sales ka meaning explain kar payega.
Cash aur Credit Sales differentiate kar payega.
Sales Voucher ka basic use samajh payega.
F8 Sales shortcut identify kar payega.
Sales Invoice ke important fields samajh payega.
Customer Outstanding calculate kar payega.
Sales Return ka concept samajh payega.
Sales aur Receipt ka difference explain kar payega.
Sales aur Purchase ka difference samajh payega.
Basic sales transaction Tally Prime mein record karne ki process follow kar payega.
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