https://help.tallysolutions.com/docs/te9rel64/Creating_Masters/Accounts_Info/p.htm

Pre-Defined Groups

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

Out of the twenty eight pre-defined 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)

Note: Primary groups cannot be deleted.