What is a group in Tally ERP 9?

The group is an assemblage of ledgers of same nature. In any association, working costs like electric bills, phone charge, conveyance charges, and so on are generally incorporated into groups. Ledger based on these costs can be utilized while accounting vouchers are entered. By default, there are 28 Groups in Tally. ERP 9, out of which 15 are Primary Groups and 13 are subgroups.