FOR

Professional Accounting Course

(Tally)

PREPARED BY:

PROFESSIONAL
Baneshwor-10, Binayak Nagar, Kathmandu
Phone: 01-6924805

Baneshwor-10, Binayak Nagar, Kathmandu

Phone: 01-6924805
 COURSE OF STUDY
FOR
TALLY 9.0, ERP9.0

Duration: 4 Weeks
1. Company Creation
2. Ledger Creation
3. Voucher Entry
4. Trial Balance
5. Financial Statement
a. Profit & Loss A/c
b. Balance Sheet
c. Cash Flow Statement
6. Inventory (Store) Management
7. Budgeting
8. Installation
9. Print
 PROFESSIONAL Training & Education Cosultancy
ACCOUNT TRAINING (PRACTICAL CASE)

S.N. TRANSACTIONS AMOUNT

1. Capital brought by promoter in cash 2,00,000.00
2. Amount received from Ramesh in cash as advance 8,000.00
3. Furniture purchase for official use paid in cash 10,000.00
4. Cash deposited in Himalayan bank 1,90,000.00
5. Vehicle purchase paid through Himalayan bank 55,000.00
6. Office equipment paid through Himalayan bank 11,000.00
7. Amount paid to Ravi in cash for advance 5,000.00
8. Production wages paid through Himalayan bank 5,000.00
9. Cash withdraw from Himalayan bank 20,000.00
10. General wages paid through cash 500.00
11. Services charge received in cash 15,000.00
12. House rent paid for Jestha through Himalayan bank 10,000.00
13. Other expenses paid through cash 4,000.00
14. Advertisement expenses paid in cash 2,200.00
15. Services charge paid through Himalayan bank 6,000.00
16. General wages paid through cash 1,200.00
17. Share investment paid through Himalayan bank 5,000.00
18. Payment made to mahesh & Co. in advance 22,000.00
19. Furniture purchase for official use paid through Himalayan bank 15,000.00
20. Stationary purchase from Top Traders on credit 5,000.00
21. Sales received in cash 35,000.00
22. Sales to Hari on credit 15,000.00
23. Amount received from Sunita in advance 10,000.00
24. Paid to Uttam in advance 6,000.00
25. Additional capital brought by promoter in cash 1,00,000.00
26. Consultancy charges paid in cash 3,000.00
27. Amount paid to Top Traders for due clearance 5,000.00
28. Amount received from Hari in cash for due payment 10,000.00
29. Commission paid by cash (Exp) 1,000.00
30. Commission received in cash (Income) 9,000.00
31. Sales to vinod on credit 60,500.00
32. 50% payment received in bank from Vinod 30,250.00
33. Commission received 500.00
34. Sales directly deposited by customer in bank 3,100.00
35. Sales directly deposited by customer in bank 6,500.00
36. Salary expenses paid in cash 4,000.00
37. Sales return by Vinod 5,000.00
38. Electricity expenses paid in cash 400.00
39. Commission income receivable from Ram 5,000.00
40. Salary expenses payable to Hari 5,500.00
Total: 6,14,650

CHART OF ACOUNTS (LEDGER ACCOUNTS)

ACCOUNT HEADS (TALLY)
1. Capital A/C Capital A/C
2. Ramesh A/C Loans & Advance (Liability) A/C
3. Furniture A/C Fixed Assets A/C
4. Himalayan Bank A/C Bank A/C
5. Vehicle A/C Fixed Assets A/C
6. Official Equipment A/C Fixed Assets A/C
7. Ravi A/C Loans & Advance (Assets) A/C
8. Production Wages A/C Direct Expenses A/C
9. General Wages A/C Indirect Expenses A/C
10. Service Charge Income A/C Indirect Income A/C
11. House Rent A/C Indirect Expenses A/C
12. Other Expenses A/C Indirect Expenses A/C
13. Advertisement Expenses A/C Indirect Expenses A/C
14. Share Investment A/C Investment A/C
15. Mahesh A/C Loans & Advance (Assets) A/C
16. Stationary Expenses A/C Indirect Expenditure A/C
17. Sales A/C Sales Account
18. Hari A/C Loans & Advance (Assets) A/C
19. Sunita A/C Loans & Advance (Liability) A/C
20. Uttam A/C Loans & Advance (Assets) A/C
21. Consultancy Charge Expenses A/C Indirect Expenditure A/C
22. Commission Expenses A/C Indirect Expenditure A/C
23. Commission Income A/C Indirect Income A/C
24. Vinod A/C Loans & Advance (Assets) A/C
25. Salary Expenses A/C Indirect Expenditure A/C
26. Sales Return A/C Sales A/C
27. Electricity Expenses A/C Indirect Expenditure A/C
28. Ram A/C Loans & Advance (Assets) A/C
29. Xyz India A/C Loans & Advance (Assets) A/C
30. Bank Charge A/C Indirect Expenditure A/C
31. Petty Cash A/C Current Assets A/C
32. Postage Stamp A/C Indirect Expenditure A/C
33. Guest Entertainment A/C Indirect Expenditure A/C
34. Local Conveyance Expenses A/C Indirect Expenditure A/C
35. Printing Expenses A/C Indirect Expenditure A/C
36. Commission Expenses A/C Indirect Expenditure A/C
37. Toyota Product Distributor A/C Loans & Advance (Liability) A/C
38. Vat A/C Duties & Taxes A/C
39. Salary A/C Indirect Expenditure A/C
40. Cash A/C Cash A/C
41. Consultancy Service Income A/C Indirect Income A/C
42. Consultancy Fee A/C Indirect Expenditure A/C
43. Computer Suppliers A/C Sundry Creditor A/C
44. Information Computer Institute A/C Sundry Debtors A/C
45. ABC Computer Suppliers A/C Sundry Creditors A/C
46. Chaudhary Groups A/C Sundry Creditors A/C
47. Services Charge Expenses A/C Indirect Expenditure A/C
48. Rebate Income A/C Indirect Income A/C
49. Discount Income A/C Indirect Income A/C
50. TDS Payable A/C Current Liability A/C
51. Purchase A/C Purchase Account
52. P.F. Payable A/C Current Liability A/C
53. Allowance Expenses A/C Indirect Expense A/C
54. Guarantee Margin A/C Current Assets A/C
55. Building A/C Fixed Assets A/C
56. Land A/C Fixed Assets A/C
57. Plant & Machinery A/C Fixed Assets A/C
58. Fax Machine A/C Fixed Assets A/C
59. Repair & Maintenance A/C Indirect Expenditure A/C
60. Traveling Expenses A/C Indirect Expenditure A/C
61. Dividend Received A/C Indirect Income A/C
62. Postage Courier A/C Indirect Expenditure A/C
63. Staff Welfare A/C Indirect Expenditure A/C
64. Guarantee Commission Expenses A/C Indirect Expenditure A/C
65. Telex Charge A/C Indirect Expenditure A/C
66. L/C Margin A/C Current Assets A/C
67. L/C Commission Expenses A/C Indirect Expenditure A/C
68. Advance Tax Paid A/C Current Assets A/C
69. Income Tax Payable A/C Current Liability A/C
70. Contribution Aft. A/C Indirect Expenditure A/C
71. Sales Returned A/C Sales Account
72. Purchase Returned A/C Purchases Account
73. Telephone Charge A/C Indirect Expenditure A/C
74. Professional Fees A/C Indirect Expenditure A/C
75. Depreciation A/C Indirect Expenditure A/C