How to categorise Ledgers groups in Tally Prime? After setting up your company and creating a ledgers account, the next step is to create Ledgers groups. But first, let’s understand categorising groups. Groups in Tally are collections of ledgers of the exact nature. Account groups in Tally are maintained to determine the hierarchy of Ledger Accounts. It helps select and present meaningful and compliant reports. In this article, we have explained about creation of Groups in tally prime and other details about it.

The main accounts are classified into Capital or Revenue – and sub-category divided into AssetsLiabilitiesIncome and Expenditure. Groups in Tally Prime has already set 28 pre-defined Groups in Tally. Out of which, Of these, 15 are Primary Groups, and 13 are Sub-Groups. Users can group the Ledger accounts under the necessary Groups while creating the chart of statements or alter/change them later. also check How to Create Ledgers in Tally Prime.

Primary & Sub Groups In Tally

Primary Groups: These are the main Groups in Tally with a top-level hierarchy. In these 15 groups, six are profit and loss a/c items, and nine are balance sheet items. These groups in Tally Prime cannot be deleted.

1. Branch/Division6. Current Assets11. Indirect Income
2. Capital Accounts7. Fixed Assets12. Misc. Expenses
3. Loans8. Investments13. Purchase Accounts
4. Suspense Account9. Sales Accounts 14. Direct Income
5. Current Liabilities10. Indirect Expenses 15. Direct Expenses

Sub Groups: It is a part of primary groups in Tally that is divided into 13 items.

1. Sundry Creditors6. 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

The sub-groups in Tally that form a part of the balance sheet are:

Pre-defined SubgroupsUnder Category
Bank AccountsCurrent Assets
Bank OD A/cLoans (Liability)
Cash-in-handCurrent Assets
Deposits (Asset)Current Assets
Duties & TaxesCurrent Liabilities
Loans & Advances (Asset)Current Assets
ProvisionsCurrent Liabilities
Reserves & SurplusCapital Account
Secured LoansLoans (Liability)
Stock-in-handCurrent Assets
Sundry CreditorsCurrent Liabilities
Sundry DebtorsCurrent Assets
Unsecured LoansLoans (Liability)
List-of-default-groups

Various Entries under Groups in Tally Prime

There are various default groups, and these groups in Tally can be used for various entries such as:

Expense EntriesPurchase Entries
Expense – Direct/Indirect Expense
To Party – Sundry Creditors
Purchase – Purchase Account
To Party – Sundry Creditors
Party – Sundry Creditors
To Bank – Bank Account
To Cash – Already Created
Party – Sundry Creditor
To Bank – Bank Account
To Cash – Default
Income Entries Sales Entries
Party – Sundry Debtors
To Income – Direct/ Indirect Income
Party – Sundry Debtors
To Sales – Sale Accounts
Cash/ Bank – Bank Account
To Party – Sundry Debtors
Cash/ Bank – Bank Account
To Party – Sundry Debtors

Groups Name and Ledger Account

Below we have mentioned the group Name with their Ledger Accounts:

Groups in Tally Name Ledger Name Groups in Tally Name Ledger Name
Purchase Accounts
All types of Purchase Accounts like
Purchase Local 12 %
Purchase Interstate 12%
Purchase Local 0%
Purchase Interstate 0%
Purchase (Composition)
Purchase Exempt (Unregistered Dealer)
Purchase Local (Exempt Registered)
Purchase Taxable (Unregistered Dealer)
Purchase Nil Rated (Unregistered Dealer)
Purchase Reverse Charge
Purchase Import Taxable 12%
Purchase Import Exempt
Purchase Import Nil Rated
Purchase (Own Branch)
Purchase Return
Direct Expenses OR Expenses(Direct) All expenses which appear in Trading Account (except purchases) like
Labor
Power
Electricity Expense (Factory)
Loading Unloading Expense
Warehousing Expenses
Custom Clearing Charges
Carriage
Freight & Cartage
Import duty
Wages
Coal & Fuel
Coal, Gas & Water of Factory
Consumed Material
Export Duty
Wages on Production
Delivery Charges(In Purchase Bill
Sales Account All types of Sales Accounts like
Sales Local 12 % (Registered)
Sales Interstate 12%
Sales Local Nil Rated
Sales Interstate Nil Rated
Salers Export With Bond
Salers Export Taxable
Export (0%)
Sales Local (Exempt Registered)
Sale To Consumer (Taxable 12%)
Sale To Consumer (0%)
Sale To Consumer (Exempt)
Sales (Own Branch)
Sale Return
Indirect Expenses OR Expense(Indirect) All Indirect Expenses like
Rounded Off
Salary
Advertisement Expense
Maintenance Expense
Rent Expense
Director Remuneration Expense
Bad Debts
Printing Expense
Stationary Expense
Foreign Exchange fluctuation
Audit Fees
Professional Charges
Legal Expenses/Charges
Depreciation Expenses
Interest Expense
Penalty 
Royalty
Bank charges
Commission allowed
Discount allowed
Donation & charity
Free sample
Insurance premium
Interest on loan
Legal charge
Loss by fire
Postage & courier
Repair charge
Taxi fare
Telephone charge
Travelling expenses
Outstanding expenses
Accrued expenses
Bad debt
Loss on theft
depreciation
Coffee Expenses
Coke Expenses
Manager’s Commission
UPTT
Fuel Expenses A/c
Liability of Expenses
Preliminary Expenses A/c
Professional Fees
Duties and Taxes All types of Taxes like
INPUT CGST SGST IGST CESS
OUTPUT GST SGST IGST CESS
Excise Duty Payable etc
Service Tax Payable 
TDS Payables 
Input Vat Accounts 
Output Vat Accounts 
Cenvat Accounts
Sale tax
Income Tax
VAT Payable
Provisions All Provisions except Provisions for bad debts
Provision for Tax
Provision for Expense
Provision for Sinking Fund
All types of Payables like Salary Payable, Audit fees Payable,
Reserve & Surplus Any reserve like
General Reserve
Capital Reserve 
Capital Reserve A/c
Investment Allowance Reserve A/c
Share Premium A/c
Reverse and Surplus
Sundry Debtors Any Party to Whom Sales Made
Provision for Bad Debts
Indirect Income OR Income(Indirect)All Indirect Income like
Discount Received
Interest on Investment
Already Created in TallyOnly 2 Accounts Already Created like
Cash
Profit and Loss Account
Bank Account All Bank Current Account
All Bank FD Account
(Personal Savings Account and FD not recorded)
Deposit AccountAll types of deposits like
Security Deposit
Electricity Deposit
Rent Deposit
Capital A/cAll kinds of Capital Account like
Share Capital
Partner Capital Account
Partner Current Account
Drawings 
Proprietor Account
Life insurance
Equity Capital A/c
Partners Capital A/c
Current AssetsPrepaid Maintenance Expense
Prepaid Expense
Prepaid Rent
Prepaid Insurance Charges
Interest Receivables
Bill receivable
Accrued income
Mutual Fund
CGST SGST IGST Credit
Current LiabilitiesBill drawn
Bill Payable
CGST SGST IGST Payable
Sundry CreditorAny Party from Whom Goods Purchased
Party from Whom any Bill of Expense Received
Loans and Advances (Assets)Any Party to whom we gave loan
like Loan Given to Friends Relatives/Related Companies
Any Party to whom we gave Advance like Advance to Supplier
Loans LiabilitiesAny Party from whom we take a loan.
We can also put group Secured loan or Unsecured loan
Debenture A/c
Loans From Bank
Loans From Outside Party
Loans From Aravind(Friend)
Fixed AssetsAll Fixed Assets on which Depreciation charged like Furniture, Machine, Plant and Machinery, Mobile Computers, Furniture and Fittings, Car, laptops, land& building, Goodwill, etc
Accumulated depreciation
Bank OCCCash Credit Limit (CC) taken from the bank 
Bank ODOverdraft Limit (OD) taken from the bank 
Branch/DivisionsAny Branch whose Separate Accounting Done (If  branch account maintained by head office only, then this account not required) Delhi Branch & Branch in division
Cash in Hand  Imprest Account
(Cash kept with Employee), Petty Cash
Stock-in-handStock- Closing, opening & consignment stock.
Misc. Expense (ASSET)Preliminary Expenses are NOT yet written off
Suspense A/cSuspense Account – Any payment or receipt from the party whose name is not known, Suspense
Secured LoanLoans for whom Security Given like loan from bank/ Financial Institution
Unsecured LoanLike Short term loans from directors
Loans are taken for whom no Security is given
or loan from friends /relatives
Retained EarringGeneral Reserve, Share Premium & Any other Reserve
Direct Incomes OR Income(Direct)Any Income from the leading service like-
Freight Charges Income
Delivery Charges Income
Transportation Charges Income
Professional Charges Income
Consultancy Charges Income Maintainance Service Income

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