# Tally

> Make accounting click. A free, self-paced accounting learning app with 16 interactive lessons, everyday examples, 3D illustrations, explanatory feedback and daily practice.

Official website: https://tally-wine-alpha.vercel.app/
Tally is an accounting education app, not bookkeeping software. No account is required. Lessons are authored; there is no generative AI chat tutor. More advanced topics are introductions, not a complete professional qualification.

## Start here
- [Accounting learning shelf](https://tally-wine-alpha.vercel.app/learn): All public lesson guides, readable without JavaScript.
- [Full lesson reference](https://tally-wine-alpha.vercel.app/llms-full.txt): Plain-text concepts, worked examples, tips and quick-check explanations from the lesson source.
- [Interactive app](https://tally-wine-alpha.vercel.app/): Home, Learn, Practice and Me. Query parameters select app screens; their canonical URL is the homepage.

## Accounting guides
- [The accounting equation: assets, liabilities and equity](https://tally-wine-alpha.vercel.app/learn/equation): Foundations; about 4 minutes. Find your balance
- [Debits and credits, explained with a laptop](https://tally-wine-alpha.vercel.app/learn/debit): Foundations; about 5 minutes. Two sides. One story.
- [How to read an income statement](https://tally-wine-alpha.vercel.app/learn/statements): Foundations; about 5 minutes. See the bigger picture
- [Accrual accounting: when income is earned](https://tally-wine-alpha.vercel.app/learn/accruals): Next level; about 5 minutes. Earned, even before paid
- [FIFO inventory and cost of goods sold](https://tally-wine-alpha.vercel.app/learn/inventory): Next level; about 6 minutes. From shelf to sale
- [Straight-line depreciation, one step at a time](https://tally-wine-alpha.vercel.app/learn/depreciation): Next level; about 6 minutes. Spread an asset’s cost over its useful life
- [Financial ratios: understanding the current ratio](https://tally-wine-alpha.vercel.app/learn/ratios): Next level; about 6 minutes. Turn statements into insight
- [Budget variance: compare your plan with reality](https://tally-wine-alpha.vercel.app/learn/budgeting): Next level; about 6 minutes. Give every number a purpose
- [Break-even analysis and contribution margin](https://tally-wine-alpha.vercel.app/learn/breakeven): Going deeper; about 7 minutes. When every sale starts to count
- [Deferred revenue: cash received before it is earned](https://tally-wine-alpha.vercel.app/learn/deferrals): Going deeper; about 7 minutes. A promise on the balance sheet
- [Consolidated statements: one group, one story](https://tally-wine-alpha.vercel.app/learn/consolidation): Going deeper; about 8 minutes. See beyond the individual company
- [Accounting flashcards and retrieval practice](https://tally-wine-alpha.vercel.app/learn/recall): Foundations; about 4 minutes. Small cards. Stronger connections.
- [How to build a balanced journal entry](https://tally-wine-alpha.vercel.app/learn/journal-lab): Next level; about 6 minutes. Build both sides of the story.
- [Find accounting errors beyond balanced totals](https://tally-wine-alpha.vercel.app/learn/spot-the-slip): Going deeper; about 5 minutes. Good accountants ask good questions.
- [Cash flow: operating, investing and financing](https://tally-wine-alpha.vercel.app/learn/cashflow): Next level; about 6 minutes. Track cash entering and leaving a business
- [Run a bakery: journal entries, profit and the balance sheet](https://tally-wine-alpha.vercel.app/learn/bakery): Going deeper; about 12 minutes. One business. Every connection.

## Learning experience
- Swipe or tap to classify assets, liabilities and equity. A 3D balance scale illustrates Assets = Liabilities + Equity.
- Type account names or amounts; recognized synonyms and numeric formatting are accepted.
- Rearrange statement lines and accounting steps by dragging or using arrow buttons.
- Build journal entries by selecting accounts, assigning debit and credit sides, and entering equal amounts.
- Recall cards ask learners to remember before revealing an answer. Difficult cards can be requeued.
- Story decisions and error-spotting exercises explain every selection.
- Daily challenges contain three date-based tasks, with an entry question tailored to the learner's practice history. Repeat runs earn less XP.
- Fresh question variants test concepts beyond worked examples. Short reviews target up to two weak due concepts.
- Spaced review adapts from one to 30 days according to mistakes, hints, confidence, and successful recall on separate days.
- Personalized reviews use guided, standard, or stretch questions for every topic. They can add one fresh follow-up per topic after hints or retries; learners can also request guidance or a harder question and report confidence. Guided work does not count as independent recall, and extra questions do not add XP. Saved plans preserve questions and difficulty across reloads and backup restore.
- Learn's skill map shows each topic's practice stage, recall evidence, and next review date, with direct lesson and review actions. Stages reflect recorded practice rather than a mastery score.
- A connected bakery scenario follows journal entries through profit to the balance sheet.
- Unfinished sessions and written takeaways are saved; optional profile preferences follow the first learning session.
- Focus mode runs a five-minute timer, pauses when the tab is hidden, and awards focus XP once per day.

## Audience and teaching approach
For curious beginners, students and adults revisiting accounting. Starts with foundations and progresses to intermediate concepts and simplified introductions to consolidation, revenue timing and break-even analysis. Uses concrete examples, worked examples, retrieval practice, interleaving, self-explanation, immediate explanatory feedback and spaced review. Self-paced practice does not certify mastery or guarantee learning outcomes. Content is educational, not personalized financial, tax or investment advice.

## Privacy, accessibility and platform
No sign-in, subscription or payment is required. Progress, preferences and review schedules are stored in this browser's local storage. They can be exported, restored from a validated Tally backup, or reset in Settings; there is no automatic cloud sync. The app has no built-in analytics. Installable PWA; interactive lessons work offline after an initial online visit and caching. Public guides become available offline only after being visited. Supports system/light/dark themes, reduced motion, tap alternatives to gestures and a fallback without WebGL. Haptics and installation depend on browser/device support.

## Brand and site files
- Name: Tally. The lowercase wordmark is styled tally.; the product name in prose is Tally.
- Tagline: Make accounting click.
- [Logo](https://tally-wine-alpha.vercel.app/brand/logo-1024.png): Transparent layered t mark.
- [Brand guide](https://tally-wine-alpha.vercel.app/brand/brand-guide.md): Palette, typography, voice and logo usage.
- [Sitemap](https://tally-wine-alpha.vercel.app/sitemap.xml): Canonical public pages.
- [Robots](https://tally-wine-alpha.vercel.app/robots.txt): Crawler access policy. This reference is informational and does not override robots.txt or grant a content license.

This is the canonical /llms.txt reference. /llm.txt serves the same text for compatibility. These files support discovery; they do not guarantee search indexing or AI citations.