List of Ledger Groups (Control Ledger)

Table of Contents

In Tally for a newly created co., there are two pre-defined ledgers available in Tally.ERP 9 :

  1. Cash
  2. Profit & Loss A/c (Can’t Delete)

There are 15 Primary & 13 Secondary Groups total 28 Groups in Tally.

Among the 15 primary groups, 9 Groups are Balance Sheet items, and the remaining 6 Groups are Profit & Loss A/c Items,

These 6 are : Sales, Purchase, Exp. Direct, Exp. Indirect, Income Direct & Income Indirect.

List of Groups :

Bank Account

Bank OCC A/C

Bank OD A/C

Branch/ Divisions

Capital Account

Cash- in-Hand

Current Assets

Current Liabilities

Deposits (Assets)

Direct Expenses

Direct Incomes

Duties & Taxes



Fixed Assets

Income (Direct)

Income (In direct)

Indirect Expenses

Indirect Incomes


Loan & Advances (Assets)

Loan (Liability)

Misc. Expenses (Assets)


Purchase Accounts

Reserves & Surplus

Retained Earnings

Sales Accouts

Secured Loans

Stock- in – Hand

Sundry Creditors

Sundry Debtors

Suspense A/C

Unsecured Loans

Dr. A.K. Jain

Tally Guru


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This Post Has 8 Comments

  1. Mayank Jain

    Sir please give definition also for each group
    that is nice blog

    1. Manish


  2. Heena Meghwal

    Nice blog

  3. Varsha kumawat


  4. Yukta

    Good msg

  5. Manish


  6. Soniya nama

    Useful 👍

  7. Nimesh luhar

    Nice sir thank-you

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