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Creating a Single Ledger
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https://help.tallysolutions.com/docs/te9rel49/02_CREATING_MASTERS_IN_TALLY/01_Accounts_Information/Ledgers_Groups/Creating_a_Single_Ledger.htm

Creating a Single Ledger

 

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.