Full Course Tally Prime Book PDF 

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Accounting Fundamental

Definition of Accounting

Accounting is the process of identifying, recording, classifying, and reporting information on financial transactions in a systematic manner for the purpose of providing financial information for decision-making.

Types of Accounts

There are basically three types of Accounts maintained for transactions
 Personal Account
 Real Account
 Nominal Account

Personal Account: Any individual person or any firm or company or bank is considered in a Personal account.
For example:-

Rajesh Singh
Muna Enterprise
Wipro Pvt Ltd
PNB Bank
Capital etc.

Real Account: Account of any physical things. The cash account or goods account are examples of Real accounts.
For example:-

Computer etc.

Nominal Account: Account of any invisible things that means that things are in terms of cash are examples of Nominal accounts.

For example:- Discount, Commission, Salary, wages, Freight etc.

Create a New Company: Super_Voucher

All entries which you made in these given accounting vouchers affect the current accounting of your business.

F4: Contra
Cash is deposited into the bank and cash were withdrawn from bank entries.

F5: Payment
Cash and cheque payments including cash and bank purchase entries.

F6: Receipt
Cash and cheque received including cash and bank sales entries.

F7: Journal
All non-cash transaction entries.

F8: Sales
Only credit sales entries.

F9: Purchases
Only credit purchase entries.

Alter + F7: Stock Journal
Stock transferred and production entries.

Language English
No. of Pages15
PDF Size3 MB

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