Those people who know little bit about accounts and want to write books of accounts generally starts writing books of accounts in tally 9 without looking some primary information.This is a risky practice and sometimes create troubles.
Before writing books of account in tally 9 for any person, firm, company, as an accountant you should know certain basic things about the entity:
1) Full and legal name of the business for which accounts to be prepare
2) Legal Address of the business.
3) Actual commencement of the business
For this you may refer to any legal documents e.g. for a proprietary concern you may look to the bank statement or SSI No and any other legal documents prevailing in the geographical location.
Otherwise you may refer to partnership deed, articles of Association, memorandum of Association trust deed etc.
Further these documents will also help you to understand the nature of business and so it will be easy to determine the groups of ledger account and transaction of the business.
After understanding this basic requirements, you must be know how to create a new company which I will show you in my next topic through a screen shot which will help you. After creating a new company in tally, tally 9 will automatically generate all the related books of accounts.Further I will classify how to determine the groups for any particular ledger account. So, this is a pre requisite for preparing books of accounts.