basic Rules of Accounting voucher for tally erp.9

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Rules of Accounting for tally

1. first, Decide name of effect account by th voucher

- capital account, Icici Bank a/c,intest a/c,  discount a/c,   Ram Drawing a/c,  building a/c,  mechine a/c etc.

  2.second, type of the account

               Personal account ---a account belong with name of person, firm, company,orgisation like - capital account, Icici Bank a/c, Ram Drawing a/c, Royal Trader a/c  ect.
               Real account ---- a account belong with assects, properties etc.   like cash a/c, furniture a/c, land a/c, building a/c,  mechine a/c etc.
               Nominal account -------a account belong to loss and profits, income and expanse.     like  intest a/c,  discount a/c,  income a/c, salery a/c, commission a/c  etc.

3.third and last, fix Cr. and Dr,

Personal account...................Debir the receiver
............................................credit the giver


Real account ...................Debir that come in
............................................credit that goes out


Nominal account ...................Debir theexpances and losses
............................................credit the income and gain


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