Creating ledgers with propery grouping is most important for reporting purpose however for learning purpose a general list of some common and basic ledgers with related group is enough to learn tally.erp 9. Find here the basic ledger with grouping list.
proper Grouping of Ledger in Tally.ERP 9 is important for a better data representation and understanding of the financials. Setting up or changing the groupings in Tally.ERP 9 is very easy and one can change it N Number of time whenever it is required.