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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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Jab business ne customer ko goods sell kiye hon aur customer un goods ko business ko wapas kar deta hai, to ise Sales Return kehte hain.
Sales Return ko accounting mein Return Inward bhi kaha jata hai.
Sales Return is the process of receiving sold goods back from the customer.
DSD Computers ne Rahul ko ₹20,000 ke computer accessories sell kiye.
Delivery ke baad ₹5,000 ke goods defective nikle aur Rahul ne woh goods business ko return kar diye.
Ye ₹5,000 ki transaction Sales Return hogi.
Customer goods ko kai reasons se return kar sakta hai:
Sales → Goods Delivered → Customer Checking → Problem → Goods Returned → Sales Return
| Sales | Sales Return |
|---|---|
| Customer ko goods sell kiye | Customer ne goods wapas kiye |
| Goods business se bahar jaate hain | Goods business mein wapas aate hain |
| Stock generally decrease | Stock generally increase |
| Sales increase | Sales reduce |
| Customer receivable increase ho sakta hai | Customer receivable reduce hota hai |
Sales = Goods OUT
Sales Return = Goods IN
Customer ne poora order return kar diya.
Example: ₹30,000 ka complete order defective tha.
Customer ne order ka sirf kuch portion return kiya.
Example: ₹50,000 ke goods mein se ₹10,000 ke goods return kiye.
Original sale cash mein hui thi aur return ke baad customer ko applicable amount refund kiya jaata hai.
Original sale credit par hui thi aur return ke baad customer ka outstanding reduce hota hai.
Agar customer ne credit sale ke goods return kiye:
Sales Return A/c Dr.
To Customer A/c
Rahul ne ₹5,000 ke goods return kiye.
Sales Return A/c Dr. ₹5,000
To Rahul A/c ₹5,000
Sales Return sales ko reduce karta hai.
Isliye:
Sales Return → Debit
Customer ko ab business ko kam amount pay karna hai.
Customer ka receivable reduce ho raha hai.
Isliye:
Customer → Credit
Sales Return mein generally:
Debit all Expenses and Losses
Sales Return trading calculation mein sales ko reduce karta hai aur generally Debit side par record hota hai.
Customer ka outstanding reduce hone par customer account Credit hota hai.
Sales Return Dr.
To Customer
Suppose business ne customer ko ₹10,000 ka goods cash mein sell kiya.
Customer ne ₹2,000 ke goods return kar diye aur applicable amount refund kar diya gaya.
Sales Return A/c Dr. ₹2,000
To Cash A/c ₹2,000
Yahan business customer ko cash refund kar raha hai.
DSD Computers ne Rahul ko credit par:
Total:
₹30,000
Later Rahul ne ₹5,000 ke keyboards return kar diye.
Sales Return A/c Dr. ₹5,000
To Rahul A/c ₹5,000
Original amount:
₹30,000
Less: Sales Return:
₹5,000
Remaining:
₹25,000
Sales ke time stock generally decrease hota hai.
Lekin customer goods return karta hai to goods business ke paas wapas aa jaate hain.
Business ne:
100 Keyboards sell kiye
Customer ne:
20 Keyboards return kiye
Returned quantity:
20
So returned goods business ke stock mein wapas add ho sakte hain, subject to their condition and inventory treatment.
Sales Return → Stock generally increases
Agar original sale credit par thi, to customer ka outstanding reduce ho jayega.
Credit Sale:
₹80,000
Sales Return:
₹20,000
Customer Outstanding:
₹80,000 − ₹20,000 = ₹60,000
Net Receivable = Original Receivable − Sales Return
Agar original sale taxable GST transaction thi aur customer goods return karta hai, to applicable GST amount ka corresponding adjustment/reversal bhi relevant ho sakta hai.
Goods Value:
₹10,000
GST @18%:
₹1,800
Total Invoice:
₹11,800
Agar complete goods return hote hain, to applicable GST component bhi return transaction mein adjust kiya ja sakta hai.
For an intra-state example:
Sales Return A/c Dr. ₹10,000
Output CGST A/c Dr. ₹900
Output SGST A/c Dr. ₹900
To Customer A/c ₹11,800
Actual GST treatment original invoice, tax rate, registration status, place of supply, documentation and applicable GST rules par depend karta hai.
Sales Return ke case mein seller customer ke account mein adjustment record karne ke liye generally Credit Note issue kar sakta hai.
Business ne Rahul ko ₹50,000 ka goods sell kiya.
Rahul ne ₹10,000 ka goods return kar diya.
Business Rahul ke account mein ₹10,000 ka adjustment karega.
Is situation mein applicable Credit Note document issue kiya ja sakta hai.
Sales Return → Credit Note
Purchase Return → Debit Note
Credit Note customer ke account mein amount adjust karne ka documentary/accounting record provide karta hai.
It can be relevant when:
Dono same cheez nahi hain.
| Sales Return | Credit Note |
|---|---|
| Goods customer se wapas aana | Customer ke account mein adjustment/document |
| Actual return transaction ho sakti hai | Sales return ke support mein issue ho sakta hai |
| Stock par effect ho sakta hai | Accounting/tax documentation provide karta hai |
| Sales reduce hoti hai | Customer balance adjust hota hai |
Tally Prime mein Sales Return ko generally Credit Note Voucher ke through record kiya ja sakta hai.
Alt + F6 → Credit Note
Tally Prime ke configuration/version ke according voucher screen ya shortcut options thode different ho sakte hain.
Company open karein.
Vouchers section mein jayein.
Credit Note select karein.
Customer/Party select karein.
Returned stock item select karein.
Quantity enter karein.
Rate enter karein.
Applicable discount/GST details verify karein.
Original invoice/reference details, where required, enter karein.
Stock quantity check karein.
Customer balance check karein.
Voucher save karein.
DSD Computers
Rahul Traders
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Keyboard | 20 | ₹800 | ₹16,000 |
| Mouse | 20 | ₹500 | ₹10,000 |
| Total | ₹26,000 |
Sale credit par hui.
Rahul Traders ne:
5 Keyboards return kiye
Return value:
5 × ₹800 = ₹4,000
Sales Return Dr. ₹4,000
To Rahul Traders ₹4,000
Original Keyboard:
20
Returned:
5
Returned goods ke basis par stock:
20 − 20 + 5 = 5
Yaani original sale ke baad jo quantity business se gayi thi, usmein 5 keyboards wapas aa gaye.
Original outstanding:
₹26,000
Less: Sales Return:
₹4,000
New outstanding:
₹22,000
Customer Order
↓
Sales Invoice
↓
Goods Delivered
↓
Customer Checks Goods
↓
Return Request
↓
Goods Received Back
↓
Sales Return Recorded
↓
Credit Note / Relevant Document
↓
Stock Updated
↓
Customer Outstanding Adjusted
↓
Accounting Reports Updated
Ye dono concepts students ko clearly yaad hone chahiye.
| Basis | Sales Return | Purchase Return |
|---|---|---|
| Goods kahan se return? | Customer se | Supplier ko |
| Business ka role | Seller | Buyer |
| Another name | Return Inward | Return Outward |
| Stock | Generally increases | Generally decreases |
| Customer/Supplier balance | Customer receivable reduces | Supplier payable reduces |
| Common voucher | Credit Note | Debit Note |
| Main account | Sales Return | Purchase Return |
Customer → Sales Return
Supplier → Purchase Return
Business customer ko goods sell karta hai.
Goods OUT
Sales ↑
Customer goods business ko return karta hai.
Goods IN
Sales ↓
Sales Return ke baad business ki net sales calculate ki ja sakti hain.
Net Sales = Gross Sales − Sales Return
Gross Sales:
₹1,00,000
Sales Return:
₹15,000
Net Sales:
₹1,00,000 − ₹15,000 = ₹85,000
Business se goods/services purchase karne wala person/business.
Business dwara customer ko goods/services sell karna.
Customer dwara purchased goods ko business ko return karna.
Sales Return ka another accounting term.
Customer account mein adjustment record karne ke liye relevant document.
Customer se receive hone wali amount.
Sales Return deduct karne ke baad remaining sales value.
Sales mein:
Goods OUT
Sales Return mein:
Goods IN
Sales Return Dr.
To Customer
Sales Return → Credit Note
Purchase Return → Debit Note
DSD Computers ne Rahul Traders ko credit par:
Sales = ₹1,00,000
Later customer ne:
Sales Return = ₹20,000
Customer ne payment ki:
₹50,000
Rahul Traders Dr. ₹1,00,000
To Sales ₹1,00,000
Customer outstanding:
₹1,00,000
Sales Return Dr. ₹20,000
To Rahul Traders ₹20,000
New outstanding:
₹80,000
Bank/Cash Dr. ₹50,000
To Rahul Traders ₹50,000
₹80,000 − ₹50,000 = ₹30,000
| Particular | Amount |
|---|---|
| Gross Sales | ₹1,00,000 |
| Sales Return | ₹20,000 |
| Net Sales | ₹80,000 |
| Payment Received | ₹50,000 |
| Final Customer Outstanding | ₹30,000 |
Rahul ko ₹30,000 ka credit sale kiya aur Rahul ne ₹5,000 ke goods return kar diye. Entry pass kijiye.
Gross Sales ₹80,000 aur Sales Return ₹10,000 hai. Net Sales calculate kijiye.
Customer ka outstanding ₹50,000 hai. Customer ne ₹8,000 ke goods return kiye. New outstanding calculate kijiye.
Cash sale ₹20,000 mein se ₹3,000 ka goods return hua aur customer ko cash refund diya gaya. Basic entry pass kijiye.
Sales ₹1,20,000, Sales Return ₹20,000 aur customer payment ₹50,000 hai. Final outstanding calculate kijiye.
Is lesson ke baad student:
✅ Sales Return ka meaning explain kar payega
✅ Sales Return ke common reasons identify kar payega
✅ Full aur partial return samajh payega
✅ Cash aur credit sales return mein difference samajh payega
✅ Customer outstanding par effect calculate kar payega
✅ Stock par Sales Return ka effect samajh payega
✅ Credit Note ka basic concept samajh payega
✅ Sales Return ki accounting entry pass kar payega
✅ Tally Prime mein Credit Note ke through basic Sales Return record kar payega
✅ Sales, Sales Return aur Purchase Return mein difference bata payega
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