Hello Friend's,
I found one software utility on web for excel to tally ledgers and subgroup creations.
here i am showing you how to creat "Ledger Accounts" under appropriate/Self defined "Subgroups".
for example i have list of States their districts of India. and i have created all this under "Sundry Debtors".

For Sub-Groups:
1-GroupTemplate.xls
List of states i have created under -->>Sundry Debtors(Primary Group)-->>India-->>List of States.

For Ledgers:
2-Ledgertemplatex.xls

----
Steps:
A-For Sub-Groups:
1-Open Tally and Select/Creat Sample Company for Test.
2-Open EazyAUTO4-->>Continue-->>Select-->>Excel to Tally-->>Sub Groups-->>Import [Excel 95-2003 Combability Mode]-->> Open/Select-->>GroupTemplate.xls
3-Clik on "Post Groups in Tally" and after complition of gropu posting, Exit SubGroup menu.
--
B-For Ledgers:
1-Open "Ledgertemplatex.xls" and click "Generate Ledgers".
2-Open EazyAUTO4-->>Continue-->>Select-->>Excel to Tally-->>Ledgers-->>Refresh Ledgers From Excel-->>Post Ledgers in Tally.

-->>Enable Micro Before Generating Ledgers.

Download EazyAUTO4 using following link (Paste This link in Address Bar):
http://goo.gl/ELElZ
Or
http://www.impressionsystems.com/software-download.php

http://www.youtube.com/watch?v=SfkZ2znGRbQ

-Hope this will helps you in your work.