Tally Ledger,s

       LEDGER                  UNDER               DR/CR
  1.  Advertisement         Indirect Expenses            Dr.
  2.  Appreciation          Indirect Income              Cr.
  3.  Apprentice Premium    Indirect Income              Cr.
  4.  Advance               Current Assets               Dr.
  5.  Bills  Payble         Current Libilities           Cr.
  6.  Bills Receivable      Current Assets               Dr.
  7.  Bad Debts             Indirect Expenses            Dr.
  8.  Buildings             Fixed Assets                 Dr.
  9.  Bank Overdraft        Bank  O/D A/c                Cr.
  10.  Business Premises     Fixed Assets                 Dr.
  11.  Bank Charges          Indirect Expenses            Dr.
  12.  Capital               Capital Account              Cr.
  13.  Cash at bank          Bank Account                 Dr.
  14.  Cash in hand          Cash in hand                 Dr.
  15.  Creditors             Sundry Creditors             Cr.
  16.  Carriage              Direct Expenses              Dr.
  17.  Carriage & freight    Direct Expenses              Dr.
  18.  Commission            Indirect Expenses            Dr.
  19.  Car Expenses          Indirect Expenses            Dr.
  20.  Coal  gas  &  water   Direct Expenses              Dr.
  21.  Charity               Indirect Expenses            Dr.
  22.  Carriage Inward       Direct Expenses              Dr.
  23.  Carriage Outward      Indirect Expenses            Dr.
  24.  Carriage on Purchase  Direct Expenses              Dr.
  25.  Carriage on Sales     Indirect Expenses            Dr.
  26.  Drawings              Capital                      Dr.
  27.  Debtors               Sundry Debtors               Dr.
  28.  Depreciation          Indirect Expenses            Dr.
  29.  Discount Allowed      Indirect Expenses            Dr.
  30.  Discount              Indirect Expenses            Dr.
  31.  Furniture             Fixed Assets                 Dr.
  32.  Furniture  &  fitting Fixed Assets                 Dr.
  33.  Furniture  & fixtures Fixed Assets                 Dr.
  34.  Fixture & fitting     Fixed Assets                 Dr.
  35.  Fuel  & Power         Direct Expenses              Dr.
  36.  Freehold  Premises    Fixed Assets                 Dr.
  37.  Factory  Rent         Indirect Expenses            Dr.
  38.  Fire Insurance        Indirect Expenses            Dr.
  39.  Freight Inward        Direct Expenses              Dr.   
  40.  Freight Outward       Indirect Expenses            Dr.
  41.  General Expenses      Indirect Expenses            Dr.
  42.  Goodwill              Fixed Assets                 Dr.
  43.  Horse & cast          Fixed Assets                 Dr.
  44.  Interest              Indirect Expenses            Dr.
  45.  Insurance             Indirect Expenses            Dr.
  46.  Invertment            Fixed Assets                 Dr.
  47.  Loan                  Loan (Liabilities)           Dr.
  48.  Legal  charge         Indirect Expenses            Dr.
  49.  Land & Buildings      Fixed Assets                 Dr.
  50.  Leaschold Premises    Fixed Assets                 Dr.
  51.  Light  water          Direct Expenses              Dr.
  52.  Loose tools           Fixed Assets                 Dr.
  53.  Loan on martage       Loan (Liabilities)           Cr.
  54.  Machinery             Fixed Assets                 Dr.
  55.  Motor Vehicles         Fixed Assets                Dr.
  56.  Motor  ven             Fixed Assets                Dr.
  57.  Outstanding            Current Lobilities          Cr.
  58.  Office  Expanses       Indirect Expenses           Dr.
  59.  Office  Salaries       Indirect Expenses           Dr.
  60.  Office  Sales          Indirect Expenses           Dr.
  61.  Office  furniture      Fixed Assets                Dr.
  62.  Premises               Fixed Assets                Dr.
  63.  Postage                Indirect Expenses           Dr.
  64.  Discount Cr./Recevied  Indirect Income             Cr.
  65.  Purchase               Purchase Account            Dr.
  66.  Plant and Machinery    Fixed Assets                Dr.
  67.  Prepaid                Current Assets              Dr.
  68.  Plant & fixtures       Fixed Assets                Dr.
  69.  Printing & stationery  Indirect Expenses           Dr.
  70.  Purchase Return        Purchase Account            Cr.
  71.  Repair                 Indirect Expenses           Dr.
  72.  Rent                   Indirect Expenses           Dr.
  73.  Return  Outward        Purchase Account            Cr.
  74.  Return  Inward         Sales Account               Dr.
  75.  Rent and Taxes         Indirect Expenses           Dr.
  76.  Reserve                Reserve  &  Surplus         Dr.
  77.  Rent Cr./ Received     Indirect Income             Cr.
  78.  Rent  from  Tanants    Indirect Income             Cr.
  79.  Sales                  Sales Account               Cr.
  80.  Salaries               Indirect Expenses           Dr.
  81.  Stock                  Stock in hand               Dr.
  82.  Sundry Debtors`        Sundry Debtors              Dr.
  83.  Sundry Creditors       Sundry Creditors            Cr.
  84.  Sales Return           Sales Account               Dr.
  85.  Stores  Consumed       Purchase Account            Dr.
  86.  Secured loan           Loan (Liabilities)          Cr.
  87.  Sales tex              Indirect Expenses           Dr.
  88.  Trade Expenses         Indirect Expenses           Dr.
  89.  Tools                  Fixed Assets                Dr.
  90.  Taxes and Insurance    Indirect Expenses           Dr.
  91.  Trade  charges         Indirect Expenses           Dr.
  92.  Telephone              Indirect Expenses           Dr.
  93.  Travelling  Expenses   Indirect Expenses           Dr.
  94.  Unpaid  (unpaid)       Current  Liabilities        Cr.
  95.  Unexpired              Current Assets              Dr.
  96.  Wages                  Direct Expenses             Dr.
  97.  Interest Cr./Recived   Indirect Income             Cr.
  98.  Establishment Expenses Indirect Expenses           Dr.
  99.  Manufacturing Expenses  Direct Expenses            Dr.
  100.    Mative Power , Hea. & Ligh.-Direct Expenses      Dr.
  101.    Provision for bad  Debts----Indirect Expenses    Dr.  

7 Comments

  1. May 18, 2011 at 4:46 pm

    hi.. thnx

  2. May 31, 2011 at 9:07 pm

    Thanks
    http://www.manishji.wordpress.com
    manish.rajpoot50@gmail.com
    manish.verma13@smude.edu.in

    ♪♪мαηιѕн яαנρσσт♪♪

  3. January 18, 2012 at 1:12 pm

    Very Good

  4. July 16, 2012 at 4:11 pm

    Dear Manish Rajpoot,
    Very good material for beginers.
    Narendra Somabhai Patel

  5. Susanta Roy said,

    October 5, 2012 at 4:55 pm

    This helped me during my office works therefore thanks a lot and please give me under which voucher this will be posted like payment, receipt, contra, purchase or sales do post it please

  6. January 14, 2013 at 2:29 pm

    dear manish rajpoot
    its very helpful information for me
    could u plz list the ledgers used for ngo’s, socity
    like member ledger under ……..
    donation by members
    membership fees
    etc


Thanks

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