The document discusses the accounting treatment of investments in Tally 9. It explains that investments are assets that earn dividends, interest, rent or increase in value. It provides steps to set up investment accounts in Tally 9, including creating a company, setting up ledger accounts for investments, bank, and interest, recording purchase, sale, and receipt of interest through payment and receipt vouchers, and transferring investment profits to the profit and loss account through a journal voucher. It also directs the reader to view the investment ledger account and full tutorial on the provided website.