Introduction to Groups in Tally Prime
In accounting software such as Tally Prime, the concept of Groups plays a very important role. A group is a place where ledgers of the same accounting nature are combined or classified together. Tally’s accounting system and most of its financial reports depend on how ledgers are grouped.
If a ledger is placed under the wrong group, it may cause errors in financial reports such as the Balance Sheet or Profit & Loss Account. Therefore, it is extremely important to understand the nature of a ledger and place it under the correct accounting group.
Tally Prime already provides predefined groups to simplify the accounting process. Users must understand these groups and their uses before creating ledgers.
What is a Group in Tally Prime?
A Group in Tally is a classification system that organizes ledgers according to their accounting nature.
Customer Accounts
- Customer ledgers
- Grouped under Sundry Debtors
Supplier Accounts
- Vendor ledgers
- Grouped under Sundry Creditors
Bank Accounts
- Current accounts
- Grouped under Bank Accounts
This grouping helps Tally automatically generate accurate financial reports.
No of Total Groups in Tally
Divided as Per Tally (Revenue Nature)
Revenue Groups
Related to Earning / Income
Shown in Profit & Loss Account
Non-Revenue Groups
Related to Business Assets & Liabilities
Shown in Balance Sheet
Same Groups Can Also Be Divided As
Primary Groups
Main classification categories used in Tally.
Sub Groups
Detailed classification created under primary groups.
How to View Default Groups in Tally Prime
To view the list of default groups in Tally Prime:
This option allows users to see all the primary groups and sub-groups already available in Tally.
Primary Groups (15)
Sub Groups (13)
NON-REVENUE GROUPS (Effect in Balance Sheet)
Non-revenue groups are the accounts that appear in the Balance Sheet instead of the Profit & Loss Account. These groups mainly represent the financial position of a business, such as assets, liabilities, and capital.
Correct grouping of ledgers ensures that financial statements are accurate and easy to analyze. Understanding these groups helps accountants and Tally users prepare proper balance sheets and maintain reliable books of accounts.
1. Capital Account
Ledgers related to the capital and reserves of the business are grouped under this category.
(a) Reserves and Surplus (Retained Earnings)
Includes reserves created from profits and accumulated profits or losses carried forward from previous financial years.
2. Loans (Liabilities)
This group contains ledgers related to loans taken by the business from banks, financial institutions, or other parties.
In the Balance Sheet, loans appear on the liability side below capital accounts.
(a) Bank OD / Bank OCC Accounts
Ledgers related to loans from banks or financial institutions are grouped under Bank OD/OCC accounts.
Bank OD – Bank Overdraft Account
Bank OCC – Bank Over Cash Credit Account
(b) Secured Loans
Loans taken against security are grouped under Secured Loans.
(c) Unsecured Loans
Loans taken without providing any security are grouped under Unsecured Loans.
3. Current Liabilities
All accounts related to short-term liabilities of the business are grouped here.
These accounts generally appear on the left side of the Balance Sheet.
(a) Duties & Taxes
This group includes taxes and duties imposed by the government.
Some taxes such as Entry Tax or Octroi are generally treated as Indirect Expenses or Purchase Accounts depending on company policy.
(b) Provisions
Sometimes expenses occur in the current accounting period but are paid later.
For example, salary for March is usually paid in April, but according to accounting principles the expense must be recorded in March itself.
(c) Sundry Creditors
Suppliers of goods or services from whom the business purchases materials on credit are grouped under Sundry Creditors.
4. Branch / Divisions
Ledgers related to different operational units of a business are maintained under this group. These may include branches, divisions, and related business entities operating under the same organization.
These accounts work like normal party ledgers in Tally. However, complete accounting books of branches cannot be maintained here.
5. Suspense Account
A Suspense Account is used when the source or nature of a transaction is temporarily unknown. The amount is recorded here until the correct account is identified.
For example, if money is deposited into the bank but the exact source of the amount is not known, it can be temporarily recorded in the Suspense Account.
Edu Brains
Certification and Course Recognition
Edu Brains
Certification plays an important role when applying for jobs. "A recognized certificate helps employers understand a candidate’s practical skills and training background. Professional institutes usually conduct assessments or practical tests before issuing certificates to ensure students have gained real knowledge and experience.
Final Conclusion
How Edu Brains Helps You Achieve Your Goal.
Whether you are from Commerce or Non-Commerce background, Edu Brains starts with understanding you — your previous knowledge, your strengths, and your career goals.
Every journey begins with proper counselling and assessment. After evaluating your current level, we design a structured learning plan tailored specifically for your dream job.
- ✔ Skill gap analysis
- ✔ Goal-based training roadmap
- ✔ Practical accounting & GST exposure
- ✔ Software mastery (Tally, GST, Taxation)
- ✔ Interview & placement preparation
At Edu Brains, we don’t just teach subjects — we build confidence, capability, and complete job readiness.
If any skill or institute are unable to provide job orientation and support, they are just a waste of time and money. Accounts sometimes provide more opportunities than accounting in respect of salary and firms. But the fact is that accounting has a huge scope because of the large number of jobs available in all types of businesses whether related to banking or finance or not.
With the right professional training like CPAT and proper practical exposure, you can select any career in accounting or finance.
Your interest will decide your future and job. Your skills, training, and mindset do. There are many accounting courses available in Raipur.
And if you are still confused, don’t worry. We are here for counselling — feel free to contact us anytime.
Why Edu Brains Is the Right Platform?
Edu Brains sirf ek institute nahi hai. Yeh ek skill-building ecosystem hai jo Accounting - Taxation & Finance me real job-ready training deta hai.
- ✔ 14+ Years of Industry Experience
- ✔ Founded by Senior Accounts Manager – Ritesh Khetan
- ✔ Personal Skill Assessment & Career Counselling
- ✔ Tally, GST, Income Tax & Practical Exposure
- ✔ Interview Preparation & Placement Support
Hum kabhi degree nahi dekhte. Hum potential dekhte hain. Aur isi approach ki wajah se hamare students aaj Finance Manager, Accounts Manager aur senior roles me kaam kar rahe hain.
Agar aap sach me jaana chahte ho Best Job Guaranteed Accounting Course in Raipur? toh answer clear hai — Skill-based Professional Training. Aur woh Edu Brains deta hai.


