Say what the two pre-characterized ledgers are available in Tally ERP 9?

In Tally ERP 9, there are two sorts of pre-characterized ledgers

Cash:This Ledger is made under the Group Cash in hand. You can enter the opening balance as on the date of books starting from. You can also modify the name and even erase the Ledger.

Profit and Loss Account: This Ledger is made under the Group Primary. Earlier year’s Profit or Loss is entered as the starting balance for this record. The balance entered here is dealt with as the opening profit/loss and appeared in a critical Balance Sheet as opening equalization of Profit and Loss account in the Liabilities side.