TallyPrime Ledger Group List — सभी 28 Groups, Nature और Examples
TallyPrime में 28 predefined groups होते हैं — 15 primary groups और 13 sub-groups। 9 primary groups Balance Sheet में और 6 primary groups Profit & Loss A/c में जाते हैं; हर ledger इन्हीं में से किसी group (या आपके बनाए custom group) के अंदर बनता है। नीचे दोनों tables में हर group का nature, position और example ledgers हैं — group के नाम पर click करके उसका पूरा page खोलें।
हमारी book TallyPrime 7.0 सम्पूर्ण मार्गदर्शिका, अध्याय 6 का मूल नियम यही है: 28 groups रटने की ज़रूरत नहीं, बस हर ledger सही group में रखें — गलत group = गलत Balance Sheet। List देखने के लिए TallyPrime में Gateway of Tally → Chart of Accounts → Groups खोलें।
Table 1: 15 Primary Groups
| Primary Group | Balance Sheet / P&L | Dr / Cr | Example ledgers |
|---|---|---|---|
| Capital Account | Balance Sheet — Liabilities | Cr | Capital, Drawings |
| Loans (Liability) | Balance Sheet — Liabilities | Cr | Sub-groups में: Bank Loan, Unsecured Loan |
| Current Liabilities | Balance Sheet — Liabilities | Cr | Advance from Customer, Salary Payable, deposit received |
| Fixed Assets | Balance Sheet — Assets | Dr | Computer, Furniture, Vehicle |
| Investments | Balance Sheet — Assets | Dr | Shares, Mutual Funds, long-term FD |
| Current Assets | Balance Sheet — Assets | Dr | Prepaid Expenses, GST Refund Receivable |
| Misc. Expenses (ASSET) | Balance Sheet — Assets | Dr | Preliminary Expenses (write-off बाकी) |
| Branch / Divisions | Balance Sheet — Liabilities side | Dr या Cr | Delhi Branch A/c, Head Office A/c |
| Suspense A/c | Balance Sheet | Dr या Cr | Unidentified receipt/payment (अस्थायी) |
| Sales Accounts | P&L — Trading (Income) | Cr | Sales Account, Sales Return |
| Purchase Accounts | P&L — Trading (Expense) | Dr | Purchase Account, Purchase Return |
| Direct Incomes | P&L — Trading (Income) | Cr | Job Work Income, Service Income |
| Direct Expenses | P&L — Trading (Expense) | Dr | Freight Inward, Packing Material, Wages |
| Indirect Incomes | P&L — Income | Cr | Interest Received, Discount Received |
| Indirect Expenses | P&L — Expense | Dr | Salary, Rent, Electricity |
Highlighted rows = P&L groups (6)। बाकी 9 Balance Sheet groups हैं। Direct groups Trading section (Gross Profit) में और Indirect groups उसके नीचे Net Profit तक जाते हैं।
Table 2: 13 Sub-Groups
| Sub-Group | Parent (Primary) | Dr / Cr | Example ledgers |
|---|---|---|---|
| Bank Accounts | Current Assets | Dr | Bank Account (SBI Current, HDFC Savings) |
| Bank OD A/c | Loans (Liability) | Cr | Cash Credit A/c, Overdraft A/c, OD against FD |
| Cash-in-Hand | Current Assets | Dr | Cash, Petty Cash |
| Deposits (Asset) | Current Assets | Dr | Security Deposit, Fixed Deposit, EMD |
| Duties & Taxes | Current Liabilities | Cr | Output GST, Input GST, TDS Payable, TCS |
| Loans & Advances (Asset) | Current Assets | Dr | Advance to Supplier, TDS Receivable, Salary Advance |
| Provisions | Current Liabilities | Cr | Outstanding Expenses, Provision for Tax |
| Reserves & Surplus | Capital Account | Cr | General Reserve, Securities Premium |
| Secured Loans | Loans (Liability) | Cr | Bank Loan, Car Loan, Machinery Loan |
| Stock-in-Hand | Current Assets | Dr | Closing Stock (non-integrated accounts) |
| Sundry Creditors | Current Liabilities | Cr | Supplier (Sharma Traders), transporter |
| Sundry Debtors | Current Assets | Dr | Customer (Ramesh Electronics) |
| Unsecured Loans | Loans (Liability) | Cr | Loan from Director, Unsecured Loan |
सारांश: Current Assets के 6 sub-groups (Bank Accounts, Cash-in-Hand, Deposits (Asset), Loans & Advances (Asset), Stock-in-Hand, Sundry Debtors), Current Liabilities के 3 (Duties & Taxes, Provisions, Sundry Creditors), Loans (Liability) के 3 (Bank OD A/c, Secured Loans, Unsecured Loans) और Capital Account का 1 (Reserves & Surplus)।
Dr/Cr column normal balance बताता है। Group का nature balance को नहीं रोकता — जैसे Input GST, Duties & Taxes (Cr group) में debit balance रख सकता है, और customer का advance Sundry Debtors में कुछ समय credit रहता है।
सही Group चुनने के 4 सवाल
| सवाल | जवाब हाँ हो तो |
|---|---|
| क्या यह व्यक्ति/firm है जिससे उधार माल-सेवा का लेन-देन है? | Customer → Sundry Debtors; Supplier → Sundry Creditors |
| क्या पैसा वापस मिलना या लौटाना है (खर्च/आय नहीं)? | मिलना → Loans & Advances (Asset) या Deposits (Asset); लौटाना → Secured/Unsecured Loans या Current Liabilities |
| क्या इसका फायदा एक साल से ज़्यादा मिलेगा? | Fixed Assets (computer, furniture, vehicle) |
| क्या यह खरीद/उत्पादन/बिक्री से सीधा जुड़ा है? | Direct Expenses / Direct Incomes; बाकी खर्च-आय → Indirect |
Bank से जुड़े ledgers में एक और जाँच: running limit (OD/CC) हो तो Bank OD A/c, EMI वाला loan हो तो Secured Loans, और सामान्य Current/Savings account हो तो Bank Accounts।
Ledger कौन से Group में — A to Z
हमारे सभी ledger pages, उनके सही group के अनुसार:
Balance Sheet — Liabilities side
- Capital Account: Capital, Drawings
- Secured Loans: Bank Loan
- Unsecured Loans: Loan from Director, Unsecured Loan
- Current Liabilities: Advance from Customer
- Sundry Creditors: Supplier
- Duties & Taxes: Input GST, Output GST, GST Payable, TCS, TDS Payable
- Provisions: Outstanding Expenses, Provision for Tax
Balance Sheet — Assets side
- Fixed Assets: Computer, Furniture, Plant & Machinery, Vehicle
- Bank Accounts: Bank Account
- Cash-in-Hand: Cash, Petty Cash
- Deposits (Asset): Security Deposit
- Loans & Advances (Asset): Advance to Supplier, Prepaid Expenses, TDS Receivable
- Stock-in-Hand: Stock-in-Hand (Closing Stock)
- Sundry Debtors: Customer
Profit & Loss A/c
- Sales Accounts: Sales Account, Service Income
- Purchase Accounts: Purchase Account
- Direct Expenses: Freight Inward, Packing Material
- Indirect Incomes: Discount Received, Interest Received
- Indirect Expenses: Advertisement, Audit Fees, Bank Charges, Commission Paid, Depreciation, Discount Allowed, Electricity, Freight Outward, Insurance, Interest Paid, Office Expenses, Petrol Expenses, Printing & Stationery, Professional Fees, Rent, Repairs & Maintenance, Round Off, Salary, Staff Welfare, Telephone & Internet, Travelling Expenses
कुछ ledgers के एक से ज़्यादा सही विकल्प हैं (जैसे TCS — collected हो तो Duties & Taxes, paid हो तो Loans & Advances (Asset); Prepaid Expenses — Loans & Advances (Asset) या Current Assets)। हर ledger page पर पूरी व्याख्या है।
Group कैसे बनाएं
28 groups के अलावा अपनी ज़रूरत का group (जैसे Indirect Expenses के नीचे “Marketing Expenses”) बनाने के लिए TallyPrime में Group कैसे बनाएं देखें — Under में सही parent चुनते ही nature अपने आप आ जाता है।
Common Mistakes
नाम देखकर group चुनना
“Loan to staff” में Loan शब्द है पर यह asset है — Loans & Advances (Asset), Loans (Liability) नहीं। हमेशा पूछें: पैसा लेना है या देना है?
Direct और Indirect में गड़बड़
Office salary को Direct Expenses में डालने से Gross Profit गलत आता है। Production/purchase से जुड़ा खर्च Direct, बाकी Indirect।
Suspense A/c को स्थायी बना देना
Suspense सिर्फ अस्थायी है; साल के अंत से पहले हर entry सही ledger में transfer करें, वरना Balance Sheet पर सवाल उठते हैं।
FAQ
How many groups are there in Tally Prime?
TallyPrime में कौन से groups Balance Sheet में आते हैं?
P&L वाले groups कौन से हैं?
Can I delete or rename a predefined group in Tally Prime?
Ledger का group बाद में बदल सकते हैं?
Related: Sundry Debtors Group · Indirect Expenses Group · Group कैसे बनाएं · Ledger Group Database
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