4 Accounting Vouchers — Types

This chapter explains the major voucher types used in Tally Prime and gives clear, step-by-step instructions to create each voucher. Every voucher section contains:

  • Purpose of the voucher
  • When to use it
  • Step-by-step procedure in Tally Prime (with keystrokes)
  • A worked example (debit / credit entries)
  • Short troubleshooting and tips

Quick note: Before entering vouchers, ensure you have:

  1. Selected the correct company.
  2. Set the correct financial year & date.
  3. Created required ledgers (Cash, Bank, Debtors, Creditors, Sales, Purchase, Tax ledgers, Expense ledgers, etc.).
  4. Enabled relevant features (F11 → Accounting Features / F3 → Statutory & Taxation) if taxes are involved.

4.1 Shortcuts used in steps

  • Alt + F1 — Select / Shut company
  • Alt + F3 — Company Info / Backup (also used to create company)
  • V (from Gateway of Tally) or Accounting Vouchers menu → open vouchers list
  • F8 — Payment Voucher (default)
  • F5 — Payment or Receipt (depends on version) — check your Tally mapping
  • F6 — Receipt Voucher
  • F7 — Journal Voucher
  • F4 — Contra Voucher
  • F9 — Purchase Voucher
  • F8 / F10 / F11 — Sales / Rejections / Multi-Functions (versions vary)
  • Ctrl + A — Accept screen / Save voucher
  • Ctrl + R — Repeat narration (where available)
  • Alt + R — Toggle round-off (version dependent)

Shortcut keys may vary slightly between Tally Prime releases — always check the voucher menu keys displayed at the top of the voucher screen.

4.2 Contra Voucher (Transfer between Cash/Bank)

Purpose: Transfer of funds between Cash and Bank (e.g., cash deposited to bank, bank cash withdrawal).

When to use: Cash → Bank deposit, Bank → Cash withdrawal, Bank → Bank (transfer between bank accounts).

4.2.1 Steps (Contra)

  1. Gateway of Tally → Accounting Vouchers → Press F4 (Contra).
  2. Enter Date (top-left).
  3. Dr / Cr line 1: Select ledger Bank of India - Current (or target bank), enter amount (this will be Dr if receiving in bank).
  4. Cr line 2: Select ledger Cash-in-Hand, enter same amount (this will be Cr).
    • Alternatively, reverse order depending on how your version shows Dr/Cr. Tally shows the first ledger as Dr by default.
  5. Add Narration (brief note: “Cash deposit to bank - branch X”).
  6. Press Ctrl + A to accept and save.

4.2.2 Example

  • Deposit ₹20,000 cash to bank:
    • Debit: Bank of India - Current ₹20,000
    • Credit: Cash-in-Hand ₹20,000

💡 Tip: Use Contra when both sides are bank/cash — taxes are not applicable.

4.3 Payment Voucher

Purpose: Payment made to suppliers, expenses, utilities, wages.

When to use: Paying cash or bank transfers to creditors or expense payments.

4.3.1 Steps (Payment)

  1. Gateway of Tally → Accounting Vouchers → Press F5 / F8 (Payment — check your version).
  2. Enter Date.
  3. In the Pay From ledger (usually top line), select Bank of India - Current or Cash-in-Hand depending on payment mode.
  4. In the Particulars (opposite) select the ledger being paid (e.g., ABC Suppliers or Electricity Expense).
  5. Enter Amount and any tax fields (if TDS or TCS applies, enable and fill).
  6. Add Narration: “Payment to ABC Suppliers for invoice #45”.
  7. Press Ctrl + A to save.

4.3.2 Example

  • Paid rent ₹10,000 by bank:
    • Debit: Rent Expense ₹10,000
    • Credit: Bank of India - Current ₹10,000

💡 Tip: If paying multiple ledgers in one payment voucher, use additional lines for each ledger (split payments). Use Payment for outgoing cash/bank only.

4.4 Receipt Voucher

Purpose: Receive money — cash sales, receipts from customers, odd receipts.

When to use: Cash received from customers, bank deposits from sales, loans received.

4.4.1 Steps (Receipt)

  1. Gateway of Tally → Accounting Vouchers → Press F6 (Receipt).
  2. Enter Date.
  3. Dr ledger: Choose Cash-in-Hand or Bank of India - Current (where funds received).
  4. Cr ledger: Select Sundry Debtors or Sales depending on reason.
  5. Enter Amount.
  6. Add Narration.
  7. Press Ctrl + A to save.

4.4.2 Example

  • Customer paid cash ₹5,000:
    • Debit: Cash-in-Hand ₹5,000
    • Credit: Sundry Debtors (or Sales) ₹5,000

💡 Tip: For receipt from sales, you may use Sales Voucher instead (captures tax/sales specifics). Use receipt for misc receipts or receipts not tied to sales invoice.

4.5 Journal Voucher

Purpose: Record non-cash adjustments, accruals, depreciation, rectification entries, provisions, closing entries.

When to use: Opening adjustments, accruals, transfer between ledgers where no cash/bank changes happen.

4.5.1 Steps (Journal)

  1. Gateway of Tally → Accounting Vouchers → Press F7 (Journal).
  2. Enter Date.
  3. Enter Dr ledger (e.g., Depreciation Expense) with amount.
  4. Enter Cr ledger (e.g., Accumulated Depreciation) with same amount.
  5. Provide Narration and press Ctrl + A.

4.5.2 Example

  • Depreciation ₹2,000:
    • Debit: Depreciation Expense ₹2,000
    • Credit: Accumulated Depreciation ₹2,000

💡 Tip: Journal vouchers are the standard for adjusting accounts that don’t affect cash/bank. Use distinct narration and voucher numbering for audit clarity.

4.6 Sales Voucher (Invoice / Sales Entry)

Purpose: Record sale of goods or services (with or without tax).

When to use: Sales to customers, credit or cash sales, applies GST/Taxes as per settings.

4.6.1 Steps (Sales)

  1. Gateway of Tally → Accounting Vouchers → Choose Sales Voucher (F8 / F10 depending on setup).
  2. Enable Use Invoice Mode (if you want item-level invoices) — press F12 / check voucher configuration — choose Invoice mode.
  3. Enter Date.
  4. Party A/c name: Select customer (Sundry Debtors).
  5. Sales ledger: Select Sales Account (or product-specific sales ledger).
  6. Inventory items: If in invoice mode, choose item(s), quantity, rate — Tally calculates amount.
  7. GST / Tax: If GST enabled, Tally will show GST breakup; select tax ledgers for CGST/SGST/IGST as required.
  8. Check Total, add Narration (invoice reference).
  9. Press Ctrl + A to accept.

4.6.2 Example (Taxable sale)

  • Sale of goods to Ram Traders ₹30,000 (GST 18%):
    • Debit: Sundry Debtors — Ram Traders ₹35,400
    • Credit: Sales ₹30,000
    • Credit: CGST ₹2,700
    • Credit: SGST ₹2,700

(Tally will auto-break tax if tax ledgers configured.)

💡 Tip: Use Invoice Mode for GST compliance (invoice numbering, item details). Check customer shipping details & GSTIN before saving.

4.7 Purchase Voucher

Purpose: Record purchases from suppliers (credit or cash purchases), with taxes.

When to use: Purchase of goods or services from vendors.

4.7.1 Steps (Purchase)

  1. Gateway of Tally → Accounting Vouchers → Press F9 (Purchase).
  2. Enter Date.
  3. Party A/c name: Select supplier (Sundry Creditors).
  4. Purchase ledger: Choose purchases ledger (or item-specific).
  5. Enter items, quantity, rate (invoice mode recommended).
  6. GST / Tax: Ensure GST is properly applied (Tally splits tax amounts).
  7. Add Narration and Bill-wise details if using credit (for payment terms).
  8. Press Ctrl + A.

4.7.2 Example

  • Bought raw materials worth ₹40,000 (GST 18%):
    • Debit: Purchases ₹40,000
    • Debit: CGST ₹3,600
    • Debit: SGST ₹3,600
    • Credit: Sundry Creditors — ABC Suppliers ₹47,200

💡 Tip: When entering purchases on credit, use Bill-wise details to track due dates and apply payments properly.

4.8 Credit Note (Sales Return / Credit Memo)

Purpose: To record returns or credit given to customers against earlier sales.

When to use: Customer returns goods, adjustment of invoices, price corrections.

4.8.1 Steps (Credit Note)

  1. Gateway of Tally → Accounting Vouchers → Choose Credit Note (under Sales Vouchers or special voucher).
  2. Enter Date and Party (customer).
  3. Select Sales Return ledger or use negative quantity in invoice mode.
  4. Enter returned items / amounts.
  5. Tally will adjust tax ledgers accordingly.
  6. Press Ctrl + A to save.

4.8.2 Example

  • Customer returns goods of ₹5,000 (GST applicable):
    • Debit: Sales Return / Sales (reverse entry) ₹5,000
    • Debit: CGST (reverse) ₹450
    • Debit: SGST (reverse) ₹450
    • Credit: Sundry Debtors ₹5,900

💡 Tip: Use Credit Notes with reference to original invoice for audit trail.

4.9 Debit Note (Purchase Return / Debit Memo)

Purpose: To record return of goods to suppliers or debits from supplier for price corrections.

When to use: You return items to supplier or supplier issues a debit note.

4.9.1 Steps (Debit Note)

  1. Gateway of Tally → Accounting Vouchers → Choose Debit Note (under Purchase Vouchers).
  2. Enter Date and Party (supplier).
  3. Enter returned items and quantity (invoice mode advisable).
  4. Tally adjusts tax ledgers (reverse purchase entries).
  5. Press Ctrl + A to save.

4.9.2 Example

  • Return goods worth ₹8,000 to supplier:
    • Debit: Sundry Creditors ₹9,440
    • Credit: Purchase Return ₹8,000
    • Credit: CGST ₹720
    • Credit: SGST ₹720

4.10 Additional Practical Notes

4.10.1 Bill-wise details for credit transactions

When making sales/purchase on credit, use Bill-wise details to: - Record invoice numbers - Record due dates - Track aging and collections

Path: In voucher screen, press F2 / check the bill-wise field and enter invoice number and due date.

4.10.2 Voucher numbering & series

  • Configure voucher numbering in F11 → Accounting Features or voucher configuration to auto-number invoices and vouchers.
  • For compliance, ensure Sales/Purchase invoices are sequential.

4.10.3 Using Narration and References

  • Always add a meaningful narration (invoice #, PO #) for audit trail.
  • Use Reference fields for external docs.

4.10.4 Reverse / Adjust Transactions

  • To reverse a voucher, use a journal entry reversing the original entries with clear narration.
  • Avoid altering historic voucher numbers — create adjustment voucher with reference.

4.11 Sample Vouchers: A Small Use-Case Walkthrough

  1. Company starts business — Capital introduced ₹1,00,000 (Journal)
    • Dr Cash-in-Hand ₹1,00,000
    • Cr Capital Account ₹1,00,000
  2. Deposit ₹50,000 into bank (Contra)
    • Dr Bank ₹50,000
    • Cr Cash ₹50,000
  3. Purchase goods on credit from ABC Suppliers ₹30,000 (Purchase)
    • Dr Purchases ₹30,000
    • Cr Sundry Creditors — ABC Suppliers ₹30,000
  4. Make a payment to ABC Suppliers ₹15,000 (Payment)
    • Dr Sundry Creditors — ABC Suppliers ₹15,000
    • Cr Bank ₹15,000
  5. Make sales to Ram Traders on credit ₹20,000 (Sales)
    • Dr Sundry Debtors — Ram Traders ₹20,000
    • Cr Sales ₹20,000
  6. Ram Traders pays ₹20,000 by cash (Receipt)
    • Dr Cash ₹20,000
    • Cr Sundry Debtors — Ram Traders ₹20,000

4.12 Troubleshooting & Common Issues

  • Voucher type missing: Check F11 → Features and voucher configuration; some vouchers are hidden by default.
  • Tax not calculated: Ensure GST is enabled and tax ledgers are created and attached to item ledger.
  • Cannot delete voucher: User permissions or voucher linked to reports — use Reverse/Adjustment instead.
  • Incorrect ledger chosen: Undo (Ctrl+Z not always available) — use Voucher Alter to correct or create reversal voucher.

4.13 Example Payment Voucher Entry Screen

Figure: Example Payment Voucher entry screen.

4.14 Quick Reference Table — Voucher Types

Voucher Type Use Typical Shortcut
Contra Cash/Bank transfers F4
Payment Payments to suppliers/expenses F5 / F8
Receipt Cash receipts / customer payments F6
Journal Adjustments / non-cash entries F7
Sales Sales invoices (taxable) F8 / Sales key
Purchase Purchase invoices F9
Credit Note Sales returns / credit to customer (Sales menu)
Debit Note Purchase returns / debit from supplier (Purchase menu)

4.15 Final Tips

  • Keep voucher entries consistent and clearly narrated for audit purposes.
  • Use Invoice Mode for all tax-relevant vouchers.
  • Test critical processes such as tax, returns, and reversals in a sample company before applying them to live data.
  • Always create a backup before large or bulk changes: Alt + F3 → Backup.