ACCOUNT HEAD

There is no need to create Ledger "Shree Ganesh Ji Maharaj". You can directly pass entry to "Sundry expenses" Account as amount is very minor (and in narration you can write Given to Ganesh maharaj jj)

And if you want to create account than you can create this Ledger " Shree Ganesh Ji Maharaj" under Group Indirect Expenses group.

Sir, it's not expenses it's name of God Lord Ganesh proprietor pay 1.25 to own pocket to successfully business

You mean to say that Proprietor pay 1.25 to God Lord Ganesh ( @ Temple) from his own pocket for successfully running business ?

Yes Sir but during Poojan of account books earlier we have used manual books and manual no need for any group but this time we are using tally and shree Ganesh JE maharaja is balance of opening.

Than you can write off the opening balance in tally as the amount is very minor.