Groups

Groups are collection of ledgers of the same nature. Account groups are maintained to determine the hierarchy of Ledger Accounts, which is helpful in determining and presenting meaningful and compliant reports.
The Group behavior is classified into Capital or Revenue and more specifically into Assets, Liabilities, Income and Expenditure.  The Groups ascertain whether the same will affect Profit and Loss Account which is revenue in nature or Balance Sheet which is capital in nature.
Groups एक ही प्रकृति के लेजर(खातों) का संग्रह हैं। अकाउंट ग्रुप्स की सहायता से लेजर खातों को वर्गीकृत किया जाता है जो सार्थक और अनुपालन रिपोर्टों को बनाने और प्रस्तुत करने में सहायक होता है।
समूह व्यवहार को पूंजी या राजस्व(Capital or Revenue) में वर्गीकृत किया जाता है और विशेष रूप से संपत्ति, देनदारियों, आय और व्यय में वर्गीकृत किया जाता है। समूह(Group) यह सुनिश्चित करते हैं कि क्या वह लाभ और हानि खाते को प्रभावित करेगा जो प्रकृति में राजस्व है या बैलेंस शीट जो प्रकृति में पूंजी है।

Predefined Groups

There are twenty eight predefined groups in Tally.ERP 9. These groups are a part of the chart of accounts for most organizations. For example, Sales Accounts is a predefined group. All sales ledgers can be classified under this group.

Out of the twenty eight predefined groups, fifteen are primary groups and thirteen are sub-groups. The user can create any number of primary groups and sub-groups.

Primary Groups	Subgroups
Branch / Divisions	Bank Accounts
Capital Account	Bank OD A/c
Current Assets	Cash-in-hand
Current Liabilities	Deposits (Asset)
Direct Expenses	Duties & Taxes
Direct Incomes	Loans & Advances (Asset)
Fixed Assets	Provisions
Indirect Expenses	Reserves & Surplus
Indirect Incomes	Secured Loans
Investments	Stock-in-hand
Loans (Liability)	Sundry Creditors
Misc. Expenses (ASSET)	Sundry Debtors
Purchase Accounts	Unsecured Loans
Sales Accounts
Suspense A/c

Out of the fifteen primary groups, nine primary groups appear in the balance sheets that are capital in nature and six primary groups appear under Profit & Loss account which are revenue in nature.

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

Pre-defined Subgroups	Under
Bank Accounts	Current Assets
Bank OD A/c	Loans (Liability)
Cash-in-hand	Current Assets
Deposits (Asset)	Current Assets
Duties & Taxes	Current Liabilities
Loans & Advances (Asset)	Current Assets
Provisions	Current Liabilities
Reserves & Surplus	Capital Account
Secured Loans	Loans (Liability)
Stock-in-hand	Current Assets
Sundry Creditors	Current Liabilities
Sundry Debtors	Current Assets
Unsecured Loans	Loans (Liability)