• Go to 'Gateway of Tally'.
• Click on 'Display'.
• A 'Display' menu will be appear. 
• Click on 'Statement of Accounts'. 
• A 'Statement of Accounts' window will be appear. 
• Click on 'Statistics'. 
• A 'Statistics' window will be appear. 
• Press 'enter' on Ledgers which is appearing in right side of statistics window. 
•   A 'List of Ledgers' will be appear. 
• Press 'ALT+E' key for export.
• An 'Exporting list of items' window will be appear.
• The user will set following options as given below.

1.Language                                                    :   Default All language

2.Format                                                        :   XML (Data interchange)

3.Export location                                          :   Enter location where user wants to save item master file 

4.Type of master                                           :    Ledgers

5.Exporting closing balance as opening   :    Yes

Select 'Date and press 'Y' for export.

NOTE:- Shortcut key for direct move on statistics window press DSS on Tally gateway