Account Groups helps to categories all transactions
In the books of accounts, we record all the customers in sundry debtors groups, If you want to record your customers by state or other so you can take the help of account groups
Example:- In accounting, we have many groups to categorized all accounts but we need some different accounts to know our categories that's why we create account groups in tally,
How to create Account Groups
step:-1 simply go to create option from the gateway of tally prime then select groups
step:-2 enter group name
Step:-3 select account falling group and press
ctrl +A to save


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