HDCA (Tally) Notes in Hindi- Honours Diploma in Computer Application, Download

Account Information

Groups:   Tally esa Default 28 Groups gksrs gS A 15 Main, 13 Sub-Group. 

Capital Account:tks /ku Busines dsOwner us Business esa yxk j[kk gS og Capital gksrh gSA eq. Equity Share/preference share capital ;s capital account ds vUnj vk,asxA

Loan Liability  : tc fdlh Third party ls Loan ys j[kk gks rks og Loan Liability ds Under vk,xkA

Current Liability,sls nkf;Ro (Liability) ftudhPyament ,d lky ds vUnj gh fdlh ckgj okys dks pay djuk iM+rk gSA Liability og jkf’k gksrh gS tks ,d owner us fdlh Third Party dks Pay djuh iM+rh  gSA

Fixed Asset: oslc oLrq,sa ftu ij owner dk right (gd) gksrk gS] Asset gksrh gSA ftu Asset dks ,d lky ds T;knk use djsa] mUgs use djus ds fy, Purchase djsa uk fd sale purpose ls A eq. Furniture, Building, Machinery etc.

Investments: : T;knk earning/profit earn djus ds fy, vius iSls dks dgha “Invest” djuss dks “Investment” dgrs gaSA

Current Asset: Current Asset os gksrh gSSSS tks iqu% sale ds fy, vFkok ,d lky ds vUnj Cash esa Convert (cnyk) djrs   gSA

Branch/Division: tc ,d Head Offiee vkSj Branch ds chp dqN ysu&nsu djsa rks Branch/Division esa vk,xkA

Miscellanies Expense (Asset): ftu Exp. ls Business dks Profit gksrk gS vkSj ftudh recording ds fy, vyx ls Column ugha cuk;k tkrk gS mUgas fofo/k [kpsa dgrsa gSA

Suspense A/c : tc Trial Balance dk Balance Mistake dks Checkdjus ij Mistake uk feysa rks ml Balance dks Match djus dsf y, ftl Side ftruk Balanc de gS ml ij Suspense A/c uke fy[kdj og difference mlesa fy[kdj Dr./Cr. Nksuksa dh Side Equal djsaA

Sales A/c: tks eky sale djus ds fy, [kjhnk x;k gS mldh sale djus dks gh sales dgrs gS vksj og sales A/c esa vk,xkA

Purchase A/c flQZ mu Good ds fy, use djsaxs ftudk Business dj jgsa gSA ;g Purchase A/c esa vk,xkA

Direct  Expense: os Expense tks eky dks O;kifjd LFkku rd ykus es vFkok dPps eky fufeZr eky esa cnyus esa vFkok eky dks fcØh ;ksX; (Condition) es ykus ds fy, fd, tkrs gSA ;s Directly trade ls Related gksrs gSA

Direct Income: og Income tks Directly Business ds eky ls feysa ;g ,d gh gksrh gSA Sales

Indirect Income: og Income tks ,d Business dks Indirectly gksrh gS A tSls Commission Rec. Dis. Rec. Etc.

Indirect Expense: os Expense tks Indirectly fd, tkrs Business esa tSls Sales   djus ds fy, Advertisement, Salary etc. Office, Administrators oxSjk mlh esa vkrs gSA

Reserve and Surplus: ,slh Income ls gS tks ykHk ,oa vU; cpr esa ls fudkydj vyx j[k nh tkrh gS A ftldk mns’; dHkh dksbZ t:jr iM+s rks bu iSlksa ls iwjk dj ysaA

Bank O/D (Over Draft): Bank esa deposit Amount ls T;knk iSls fudkyus dks Bank Over Draft (OD) dgrsa gSA

Secured Loan: tks Loan dqN fxjoh j[kdj fy, tkrs gS] vxj Time ij Loan Amount pay ugha dj ik, rks tks fxjoh j[kh Asset gS og laifRr tCr dj yh tk,xhA  ;kfu ftu Loans dh Security gksrh gSA

Unsecured Loan: ftu Loans dh Security ugha gksrh gS] bu Loans ds cnys dqN Hkh fxjokh ugha j[kk tkrk gSAA

Duties and Taxes: ftrus Hkh Government dks Taxes Pay djus gksrs gS os Duties and Taxes es vk,xsaA Direct Tax, Duty, Indirect Tax.

Provision: Provision;s vk’; ,slh jkf’k ls gS tks Hkfo”; esa gksus okyh gkfu tks vuqekfur gksrh gS] gks Hkh ldrh gS vksj uga Hkh] l gkfu ls gekjs Business ij vlj uk iM+s blds fy, igys gh ml gkfu dk vk;kstu cuk fy;k tkrk gS] vxj gkfu gks tk, rks blds iSlksa ls Recover gks tk,A

Sundry Creditor: Creditor (ysunkj) mi person dks dgrs gSa ftuls m/kkj eky [kjhn j[kk gks ij vHkh mls Payment ugha dh xbZ gSA

Stock In-Hand: tks eky o”kZ ds var esa fcdus ls jg tkrk gS og Stock gksrk gSA Closing Stock, Opening Stock nksuksa Stock In-Hand ds under vk,xsaA

Deposits (Asset): ftruh Hkh Amount dgha Deposit dj j[kh gks og Deposit ds Under vk,xhA

Loan & Advance (Asset) ftruk Hkh Loan/Advance esa payment dj j[kh gks ;k ns j[kk gks og Loan Advance ds under vk,xkA

Sundry Debtors: Debtor (nsunkj) ftu persons dks m/kkj esa sale dj j[kh gS vksj mUgksusa payment ugha dh gks rks mUgsa Sundry Debtor dgrsa gSA

Cash In-Hand: ftruk Hkh ,d Business esa Cash gksrk gS og Cash In-Hand ds under vk,xk A Petty Cash Hkh Cash In-Hand esa gh vkrk gSA

Fixed Asset: ftrus Hkh Bank gS lc Bank A/c ds Under vkrs gS

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