UNIT - II Introduction to Tally.

ERP 9

Structure

2.1 Objectives
2.2 Introduction to Tally.ERP 9
2.3 Salient Features and advantages of Tally.ERP 9
2.4 Installation of Tally.ERP 9
2.5 Getting Functional with Tally.ERP 9, Company Creation/Setting Up/Selection,
Company Alteration/Shut, Tally Vault Password/ Security Control/Backup and
Restore of Data
2.6 Groups in Tally.ERP 9 / Types of Groups
2.7 Ledger/Ledger Creation /Ledger Alteration
2.8 Questions
2.9 Summary
2.10 Suggested Reading

UNIT - II Introduction to Tally.ERP 9

2.1 Objectives
o Understanding Tally.ERP 9
o Overview of Tally.ERP 9
2.2 Introduction to Tally.ERP 9
Tally is powerful accounting software. It is easy to use software and is designed to simply
complex day to day activities associated in an enterprise. Tally provides comprehensive
solution around accounting principles, inventory and data integrity. Tally also has feature
encompassing global business. Tally software comes with easy to use interface thus making
it operationally simple.

Tally accounting software provides a solution around inventory management, stock

management, invoicing, purchase order management, discounting, stock valuation
methodology, etc.

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Tally accounting software also comes with drill down options, which can track every detail
of transaction. It helps in maintaining simple classification of accounts, general ledger,
accounts receivable and payable, bank reconciliation, etc.

The technology employed by tally makes data reliable and secure. Tally software supports
all the major types of file transfer protocols. This helps in connecting files across multiple
office locations.

Tally accounting software is capable of undertaking financial analysis and financial

management. It provides information around receivables turnover, cash flow statement,
activity consolidation and even branch accounting.

Tally accounting software is easy to set up and simple to use. A single connection can
support multiple users. It can be easily used in conjunction with the Internet making
possible to publish global financial reports.

Tally is an ERP accounting software package used for recording day to day business data

of a company. The latest version of Tally is Tally ERP 9.

Tally ERP 9 Software is one acclaimed financial accounting system and inventory

Management system with power computer.

Tally.ERP 9 is one best accounting software that can integrated with other business

Applications such as Sales, finance, Purchasing, Payroll, Inventory, etc.

Tally software stores all the business transactions of each account in detail. Tally ERP 9

follows double entry accounting system and hence eliminates and rectifies possible errors.

2.3 Salient Features and advantages of Tally.ERP 9

 Tally ERP 9 supports multi languages, so it is called as multi-lingual tally
software. Accounts can be maintained in one language and reports can be
viewed in another language.
 You can create and maintain accounts up to 99,999 companies.

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  Using payroll feature, you can automate employee records management.
 Tally has feature of synchronization, the transactions maintained in multiple
locations offices can be automatically updated.
 Generate consolidated financial statements as per requirements of company.
 Managing single and multiple groups are very important features of tally.
Advantages of Tally.ERP 9

A leading accounting package: The first version of Tally was released in 1988 and, through
continuous development, is now recognized as one of the leading accounting packages
across the world, with over a quarter million customers.

No accounting codes: Unlike other computerized accounting packages which require

numeric codes, Tally pioneered the “no accounting codes” concept. Tally users have the
freedom to allocate meaningful names in plain English to their data items in the system.

Complete business solution: Tally provides a comprehensive solution to the accounting and
inventory needs of a business. The package comprises financial accounting, book-keeping
and inventory accounting. It also has various tools to extract, interpret and present data.

Integrated/Non-integrated accounting and inventory: With Tally, the user is able to choose
to maintain accounts only. If accounting with inventory is opted for, the user can choose
whether it should be integrated or not. Flexible and easy to use: Tally is very flexible. It
mimics the human thought process, which means that Tally can adapt itself to any business
need. Tally users need not change the way their business is run to adapt themselves to the
package.

Speed: Tally provides the capability to generate instant and accurate reports, which assist
the management to take timely and correct decisions for the overall productivity and growth
of the company.

Power: Tally allows the user to maintain multiple companies and with unlimited levels of
classification & grouping capabilities. It also allows drill down facility from report level to
transaction level.

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Flexibility: Tally provides flexibility to generate instant reports for any given period
(month/year) or at any point of time besides providing the facility to toggle between
Accounting & Inventory reports of the same company or between companies.

Concurrent multilingual capability: Tally offers you the exclusive capability of maintaining
your accounts in any Indian language, viewing them in another language and printing them
in yet another Indian language

Real time processing: Immediate posting & updation of books of accounts as soon as the
transactions are entered, thereby facilitating instant statements & Reports. It also facilitates
a real-time multi-user environment.

Versatility: Tally.ERP9 is suitable for a range of organizations, from small grocery stores to
large corporations with international locations and operations.

Multi-platform availability: Tally is available on multiple versions of windows. It runs on a

single PC or on a network. On a network, it supports access via any combination of
platforms.

Online Help: The Tally Online Help (Alt+H) provides instant assistance on basic and
advanced features or any other relevant topics of Tally.

2.4 Installation of Tally.ERP 9

Tally.ERP 9 has outgrown from the concept of just accounting software to managing
statutory compliance by updating statutory files available at Tally solution website. Today
one can operate Tally remotely using Tally.net features, process payroll and many more
features are updating regularly by Tally solutions. The most recent improvement is GST)
with compatibility from version Tally.ERP 9 release 6.

The first step towards working with Tally.ERP 9 is to create a ‗company. A company‘in
Tally.ERP 9 is a central repository where you can maintain all the financial records of your
business, and from where you can extract the required financial reports and statements.

2.5 Getting Functional with Tally.ERP 9, Company Creation/Setting

Up/Selection, Company Alteration/Shut, Tally Vault Password/ Security

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 Control/Backup and Restore of Data

Maintaining your business transactions on a day-to-day basis is critical to your business. To

keep a record of all your business transactions, you need to first create a company in Tally.ERP
9. Through the company, you can also view and update all your transaction entries, as needed,
and go through the financial reports based on the transactions that you maintain.

To create the company, just enter the company name, address and other details, such as financial
year, security, and base currency information. Once you have created your company, based on
your business preferences, you can use the accounting, inventory, payroll, and taxation features.
You can also specify the tax registration details as applicable, such as GST, VAT, Excise, TCS,
or TDS, which can be accounted for your transactions.

Security : All the business transactions that you maintain in the company remain safe. You can
enable additional security options for your company to prevent unauthorized access to your
transaction records.

Multiple companies : Do you have more than one business? If yes, you can create multiple
companies in Tally.ERP 9, maintain transactions separately for each business, and also manage
the returns for each company accordingly.

Group company : If you are maintaining multiple companies, you can get a consolidated view
of such business reports by using the Group Company feature. Viewing the financial reports
separately for each business and consolidating the accounts manually can be a tedious task.

Once you have set up your company in Tally.ERP 9 based on your business requirements, you
can record and manage your day-to-day transactions, and track them - even remotely.

Maintain Business Transactions | Create a Company

You need to create a company to keep record of all your business transactions and view related
financial reports. To create the company, just enter the company name and address and update
other details, such as contact and financial year information.

1. On launching Tally.ERP 9, select Create Company .

If you already have one company open and would like to create another company,
press Alt + F3 (Cmp Info) > Create Company .

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2. Provide the Company details.

● Enter the Name , Mailing name , and Address .

Note: By default, your company data will be saved in the location specified
under Directory , which is the same as the folder where Tally.ERP 9 is installed. For
more information on configuring your Directory path,

● Enter the State , Country , and other contact details. A sample image is shown below. These
details can be printed on your invoice, if needed.

At this point, you can press Ctrl + A to save the details and create the company. You can set up
the remaining company details (steps 3 and 4 below) anytime later.

Note : The name of new union territory Dadra & Nagar Haveli and Daman & Diu is
provided in Release 6.6.3 . All masters with Daman & Diu and Dadra & Nagar Haveli
are automatically updated with the name of new union territory. The state/union territory
name before merger is captured in State (before reorganisation) field. Retaining the

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 pre-merger state/union territory name helps in managing transactions and tax returns
from that period.

3. Set up financial year details and security options.

● Financial year begins from : Tally.ERP 9 pre-fills this field based on the date
settings of your computer and the Country selected in the Company
Creation screen.

● Books beginning from : By default, Tally.ERP 9 fills this field with the Financial
year begins from date. You can update this, as needed.

Say you started your business and have maintained all business transactions since 1-
Oct-2019. You can update the Books beginning from date to 1-Oct-2019, while the
financial year will be 1-Apr-2019.

● Security Control : This is optional. You can enable security features such as Tally
Vault and User controls for your company anytime later.

4. Specify the Base Currency Information . You can set up the base currency depending
on the currency used in your business to record transactions.

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If your business includes transactions in multiple currencies

5. Accept the Company Creation screen. As always, you can press Ctrl + A to save.

After you have created the company, in the Gateway of Tally screen, under Name of
Company , the company name appears in bold.

Do you have multiple businesses to track and manage? You can create as many companies in
Tally.ERP 9 and manage your business transactions in each company separately.

If you also prefer to get a consolidated view of the health of multiple businesses or submit
summarized reports for auditing purpose, you can use the Group Company feature in
Tally.ERP 9.

Load the company

Once you have created a company, you can load the company in one of the following ways:

Select the company

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 ● Open Tally.ERP 9 > Select Company > and select the company from the List of
Companies .

Configure Tally.ERP 9

If you wish Tally.ERP 9 to load the company whenever you open Tally.ERP 9

1. Gateway of Tally > F12 (Configure) > Data Configuration .

2. Set Load companies on startup to Yes .

3. Select companies to preload on startup : You can select one or more companies to get
loaded based on your choice, when you open Tally.ERP 9 next time onwards.

In Tally.ERP 9, you can configure the buffering time to load a company.

If you are also using Tally.Server 9,

Update Company Details | Alter Company

If your company address, phone number, or any other contact information was not provided
earlier or has changed, you can update such details in Tally.ERP 9. Any changes made to
these details will be reflected accordingly in your reports and printed invoices.

1. Gateway of Tally > press Alt + F3 (Cmp Info) > Alter .

2. In the Company Alteration screen, make the necessary changes.

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 3. Accept the changes. As always, press Ctrl + A to save.

If you do not need the company anymore, you can delete the company as well.

If you have maintained your books of accounts prior to the current financial year, you can add
all of the back-dated transactions to your company in Tally.ERP 9. Let us assume that you
started your business in 1-Jun-2018 and have maintained your business transactions since
then. However, you created a company in Tally.ERP 9 on 1-May-2019. By default, the books
and financial years in Tally.ERP 9 are both set to 1-Apr-2019. To allow entries of transactions
in Tally.ERP 9 starting 1-Jun-2018, you will need to update the financial year information of
the company.

1. Gateway of Tally > Alt + F3 (Cmp Info) > Alter .

2. In the Company Alteration screen, update the Financial year begins from as 1-Apr-
2018 and the Books beginning date as 1-Jun-2018.

3. Accept the changes. As always, press Ctrl + A to save.

You can change the Books beginning date in the Company Alteration screen anytime to
make back-dated entries up to 1-Apr-2018 for the financial year 2018-2019.

Ensure Authorised Access to Company | Set/Remove Security Settings

Security of business transactions and financial reports is critical, especially to avoid misuse or
unauthorised access. Tally.ERP 9 helps you set up security for your company and change the
credentials when required. Based on your business practice, you can enable the security
feature by altering the company in Tally.ERP 9.

Set/Alter Security Control

1. Gateway of Tally > Alt + F3 (Cmp Info) > Alter .

2. To set the security control options.

● Set Use security control to Yes .

● Name of administrator and Password : The credentials you specify here must be
entered every time you open your company.

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 3. Accept the changes. As always, you can press Ctrl + A to save.

Once you have saved the company, you can alter the credentials anytime later. To do so:

1. Open the company by entering the Name of User and Password .

2. In Gateway of Tally > click Alt+F3 (Cmp Info) > Alter .

3. Select the company.

4. You can change the administrator name, or the password or both.

● To alter only the name of administrator:

o Security Control > enter a new Name of administrator .

o Enter the existing password in all the password fields.

● To alter only the password:

o Security Control > enter the existing Name of administrator .

o Enter a new Password , and repeat it in the Repeat Password field.

o Enter the Old password .

● To alter both the administrator name and the password

o Enter a new Name of administrator and a new Password .

o Enter the Old password .

When altering security setting, providing the old password ensures that an authorized user is
attempting to alter the credentials of the company.

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Remove Security Control

1. In Gateway of Tally > click Alt+F3 (Cmp Info) > Alter .

2. Select the company.

3. Set the option Use security control to No .

4. Enter the existing password in the Current/Existing Password field.

5. Accept the changes. As always, you can press Ctrl + A to save.

Tally Vault

Based on your business environment, if you want to maintain privacy of the company that
you have created in Tally.ERP 9, use Tally Vault. Providing a Tally Vault password encrypts
your company and all the transaction details, including the company name. Next time you
open your company, you will need to first enter this password to view the company name and
other details.

Tally Vault is an enhanced security system that allows encryption of your company data.
Encryption involves converting normally accessible Tally information into unrecognizable
information, which can only be reconverted by authorized persons.

● While creating the company in Tally.ERP 9, you can set the Tally Vault password.

● If you had already set the Tally Vault password and would like to alter it,
use Gateway of Tally > Alt + F3 (Cmp Info) > Change Tally Vault .

For more information, refer to Enable Tally Vault.

Note: If you have specified credentials for security control and the Tally Vault password, next
time you open the company, you will need to first enter the Tally Vault Password and
then the security credentials.

Use Currency as Applicable for Transactions | Set Up Base Currency

Currency details for your company are pre-filled based on the country that you have selected
during company creation. If your business is set up in India, the base currency is by default
set to Rupees. All the transactions that you record and the reports that you view in Tally.ERP
9 will show the values in the base currency that is set for your company. If your business is

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 set up in India but you have customers from a different country, you can specify the base
currency as applicable for that country.

1. Gateway of Tally > Alt + F3 (Cmp Info) > Alter .

2. Base Currency Symbol : For example, ₹ for Rupee, AED for United Arab Emirates
(UAE), and so on.

Based on the currency you choose, you can update the remaining options applicable to
that currency. For example, if you have chosen AED as the base currency,

o Update the Formal name to Dirham .

o Set Suffix symbol to amount to Yes , because the AED always appears after the
number (for example, 5000 AED).

Similarly, update the other options as applicable for the currency chosen.

3. Accept the changes. As always, press Ctrl + A to save.

Multi-currency : If your business has customers in more than one country or you need to
maintain transactions in different currencies, you can use multiple currencies in Tally.ERP 9.

2.6 Groups in Tally.ERP 9 / Types of Groups

The group is a collection of leaders of the same natures. Tally software automatically creates 28
groups that are used in the account chart. Out of 28 predefined groups in tally, primary groups
are 15, and the sub-groups are 13. The different types of groups are as follows:

1. Primary Group
2. Sub Group

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1 Primary Groups

This group is the main group. Primary groups are at the top of the hierarchy. Among 15 groups,
6 groups are profit and loss a/c items, and 9 groups are balance sheets items.

List of Primary Group in Tally

1. Branch/Division 6. Current Assets 11. Indirect Income

2. Capital Accounts 7. Fixed Assets 12. Misc. Expenses

3. Loans 8. Investments 13. Purchase Accounts

4. Suspense Account 9. Sales Accounts 14. Direct Income

5. Current Liabilities 10. Indirect Expenses 15. Direct Expenses

2. Sub Groups

This group is part of the primary group. It can be divided into 13 groups.

List of Sub Group in Tally

1. Sundry Creditors 6. Secured Loans 11. Bank Accounts

2. Stock in Hand 7. Deposits 12. Cash in Hand

3. Duties & Taxes 8. Banks OD Accounts 13. Loan & Advances (Assets)

4. Unsecured Loans 9. Provisions

5. Reserves & Surplus 10. Sundry Debtors

Tally follows the single leader concept of accounting, and this leads to direct contrast to
subsidiary leader accounting. Using the ledgers or account heads, all the financial entries can be

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performed. According to the requirement of the company, we can group all ledgers and financial
statements.

2.7 Ledger/Ledger Creation /Ledger Alteration

A ledger is the actual account head to identify your transactions and are used in all accounting
vouchers. For example, purchase, payments, sales, receipts, and others accounts heads are ledger
accounts. Without a ledger, you cannot record any transaction.

All ledgers have to be classified in groups. These groups and ledgers are classified into profit
and loss or balance sheet.

There are two pre-defined ledgers in Tally.ERP 9:

● Cash ledger

● Profit and loss account

Cash Ledger Profit and Loss Ledger

The cash ledger is

The profit and loss account ledger is grouped
grouped under
under primary.
cash-in-hand.

The previous year's profit or loss is entered as

You can enter the
opening balance of the ledger. The balance
opening balance as
entered is the opening profit/loss. It is shown in
on the day the
the balance sheet as opening of the profit and loss
books begin.
account in the liabilities.

This ledger can be

This ledger can not be deleted but it can be
altered and
modified.
deleted.

Create Ledgers one-by-one

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 1. Go to Gateway of Tally > Accounts Info. > Ledgers > Create (Single
Ledger) . The Ledger Creation screen appears as shown below:

2. Enter the Name of the ledger account. Duplicate names are not allowed.

3. Enter the alias of the ledger account, if required. You can access the ledgers using the
original name or the alias name.

4. Select a group category from the List of Groups.

Note: To create a new group from this field, press Alt+C .

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 You can alter a ledger account to change its group classification at any time.

5. Enter the Opening Balance. The opening balance is applicable when the ledger is an
asset or a liability, and also if it has a balance in the account as on the date of beginning
of books.

Note: For an existing company, debit balances for assets and credit balances for liabilities are
applicable. You can enter balances for accounts that have obverse balances such as
revenue accounts. For example, you may have transferred your books to Tally.ERP 9 in
the middle of the year and may not have closed them in your earlier system. Hence, you
must specify debit or credit for the balance.

Display, Alter and Delete Ledgers

You can alter any information of the ledger master with the except for the closing balance
under the group s tock-in-hand .

Display/alter a ledger

● Go to Gateway of Tally > Accounts Info. > Ledgers > Display or Alter .

Modification of account ledgers is possible for single ledgers as well as multiple

ledgers. However for multiple ledgers, all the fields are not available for alteration.

Delete a ledger

● Go to Gateway of Tally > Accounts Info. > Ledgers > Alter > Press Alt+D .

Note: You can delete the ledger if no vouchers have been created under it. If you want to delete
a ledger for which vouchers have been created, you have to first delete all the vouchers
from that ledger and then delete the ledger account.

Button options in Ledger master

Buttons Keys Description and Usage

Click to create account Group from the Ledger creation
G: Groups Ctrl+G
screen.
E: Currency Ctrl+C Click to create Currency from the Ledger creation screen.

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 S: Cost Click to create Cost Category from the Ledger creation
Ctrl+S
Category screen.
C: Cost Centre Ctrl+C Click to create Cost Center from the Ledger creation screen.
B: Budget Ctrl+B Click to create Budget from the Ledger creation screen.
V: Voucher Click to create Voucher Type from the Ledger creation
Ctrl+V
Types screen.
Current Liabilities and Current Assets Ledgers

Accounts like Outstanding Liabilities, Statutory Liabilities and other minor liabilities can be
created directly under Current Liabilities and Assets can be classified as Current assets and
Fixed assets. To create Fixed Assets ledger:

1. Go to Gateway of Tally > Accounts Info. > Ledgers > Create .

2. Enable Inventory values are affected option if you maintain accounts with inventory.
However, you can use this option for accounts like Customs Duty, direct expenses
related to purchases such as Freight Inwards and so on.

3. Enable Cost Centres are applicable to allocate transactions to a particular Cost

Center. You have to set the option Maintain cost centres to Yes in F11: Accounting
Features , to get this option in the Ledger creation screen.

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Note: Set the option Activate interest calculation to Yes to calculation of interest
automatically based on the interest rate and style of calculation specified for this ledger
account. Set the option Use advanced parameters to Yes to use advanced parameters
when interest rates change from time to time.

Tax Ledger

Tax Ledgers should be created under Duties and Taxes group which contains all tax accounts
like VAT, CENVAT, Excise, Sales and other trade taxes and total liability.

1. Go to Gateway of Tally > Accounts Info. > Ledgers > Create .

2. The option Type of Duty/Tax is based on statutory compliance of the company. For
Indian statutory, by default, Others is displayed. Depending on features in F11:
Statutory & Taxation , more options can be included in the Type of Duty/Tax.

3. Enable Inventory values affected option if you maintain accounts with inventory.
However, you can use this option for accounts like Customs Duty, direct expenses
related to purchases such as Freight Inwards and so on.

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 4. Enable Cost Centres are applicable to allocate transactions to a particular Cost
Center. You have to set the option Maintain cost centres to Yes in F11: Accounting
Features , to get this option in the Ledger creation screen.

Note: In F11: Accounting features, set the option Activate interest calculation to Yes to
calculation of interest automatically based on the interest rate and style of calculation
specified for this ledger account. Set the option Use advanced parameters to Yes to
use advanced parameters when interest rates change from time to time.

5. Select the Percentage of Calculation the rate of tax e.g. 5%, 10%, 12.5% etc. You can
use an automatic discount calculation facility by specifying a negative percentage in this
field. The Group Duties and Taxes is used for automatic tax calculation.

6. On entering a percentage, a new field Method of Calculation is displayed. From

the Method of Calculation , select appropriate options to calculate the Tax/Duty.

Rounding Method

This is used to round off the duty value. By default rounding method is set blank. Once you
select rounding method, rounding limit option is displayed.

For example:

For duty value 123.33 and rounding Limit is 1,

● Downward rounding will show as 123.

● Normal rounding will show as 123.

● Upward rounding will show as 124.

For Duty value 125.55 and rounding Limit is 1,

● Downward rounding will show as 125.

● Normal rounding will show as 126.

● Upward rounding will show as 126.

Expenses and Income Ledgers

You can select the income or expenses account group to create ledgers.

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 1. Go to Gateway of Tally > Accounts Info. > Ledgers > Create .

2. Enter the name of the ledger in the Name field.

3. Select Indirect Expenses from the List of Groups in the Under field.

Note: Select Indirect Income from the List of Groups if you want to create an income ledger.

4. Set the option Inventory values are affected? to Yes if your company maintains
a ccounts with inventory .

5. Press Ctrl+A to accept.

You can also enable cost centre options in expenses or income ledger. to enable Cost
Centres in the Ledger Creation screen

1. Go to Gateway of Tally > F11: Features > Accounting Features > set the
option Maintain cost centres to Yes .

2. In the ledger master, set the option Cost centres are applicable to Yes , if the
transactions have to be allocated to a particular cost centre.

Create Multiple Ledgers in one-go

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You can create multiple Ledgers at a time in this mode. This will save the time of the user.

1. Go to Gateway of Tally > Accounts Info. > Ledgers > Multiple ledgers > Create .

2. S elect All Items or the required group under which you want to create the ledger. If you
select All Items, you can select the group for each ledger in the Under column.

3. Enter the Name of Ledger .

4. Enter the Opening Balance . This is the balance as on the date of beginning of books. If
you have opted to maintain balances bill-by-bill, you must give the bill details.

5. Specify whether the Opening Balance is Debit or Credit in the field Dr/Cr .

6. Save the Multi Ledger Creation screen.

Note: While creating Ledgers in multiple mode, the field Cost Centres are applicable, is set to
Yes for Revenue accounts and No for Non-Revenue accounts by default. The field
Inventory values are affected is set to Yes for Sales and Purchase Accounts and No for
the others by default.

Enter Mailing Details for Ledger Accounts

You can record address details against ledger accounts in Tally.ERP 9.

1. Go to Gateway of Tally > Masters > Account Info. > Ledgers > Create .

2. Press F12: Configure to view the Ledger Configuration screen.

3. Set the option Use addresses for ledger accounts? to Yes . The Ledger
Configuration screen appears as shown below:

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 4. Press Ctrl+A to accept.

Now you can enter the mailing details during ledger creation or alteration.

Note: To add mailing details for revenue accounts, set the option Use addresses for revenue
accounts? to Yes .

2.8 Questions

 Explain Tally and its applications?

 What Features are Available in Tally ERP 9 for Accounting?
 What are the Features integrated into Tally ERP 9?
2.9 Summary
Tally as an accounting cum ERP system is focused on delivering total workflow automation
with the aim to provide relief to accountants and finances experts by taking off the huge
responsibilities from their shoulders. And GST could be given a reference here where Tally
Prime not just made the journey on GST pathways a cakewalk by providing return filing
module but it also updated its software solution as and when changes were brought into the
GST law the best refinement could be updating of E Way Bill prep module into the Tally s
latest software module.

2.10 Suggested Reading

 TALLY. ERP 9 (Level 1), The Institute of Computer Accountants, version

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 1.0,2012.

 Double Entry Book Keeping, T.S. Grewal’s, Sultan Chand & Sons (P)
Ltd.,2017.

 John Walkenbach, Excel 2007 Bible 1stEdition.

 Conrad Carlberg, Excel for Accountants.

 Financial Accounting, S.N. Maheshwari, S.K. Maheshwari & Shard K

Maheshwari, Vikash Publishing House, 4th Edition,2014.

 Computerized Accounting, System, Manoj Bansal & Ajay Sharma, Shitya

Bhawan Publications, Agra.

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