By default, Tally.ERP 9 contains two Ledger accounts namely, Cash (Under Cash-in- Hand) and Profit and Loss Account (direct Primary Account). You need to create all other accounts heads. There are no restrictions in Ledger creation except that you cannot create another Profit & Loss A/c. Any number of Cash Accounts may be created in any other name for ex: Petty Cash.
Go to Gateway of Tally > Accounts Info > Ledgers > Create
Ledgers can be created in Normal mode or in Advance mode.
'Creating a Single Ledger' has been shared with