Accounting Vouchers Ke Types Aur Numbering

Concept

Vouchers are the digital documents used to record all business transactions in Tally Prime. Every financial activity must be entered through a proper voucher.

Tally Prime has different voucher types for different kinds of transactions. This ensures accuracy, easy tracking, and automatic generation of financial reports.

Use Case & Real Life Practice

  • Use Case: To systematically record daily business activities like receiving money, making payments, selling goods, etc.
  • Real Life Examples:
    • A retail shop owner records cash sales using Sales Voucher and money received from customers using Receipt Voucher.
    • A small factory owner records purchases, payments to suppliers, and salary payments.

Why Vouchers are Important?

  • Maintains complete audit trail.
  • Helps in error-free accounting.
  • Automatically updates ledgers, stock, and financial statements.
  • Required for GST compliance.

Step-by-Step Guidance (General Method)

  1. Open your Company in Tally Prime.
  2. From Gateway of Tally, press the shortcut key of the required voucher (e.g., F6 for Receipt).
  3. Change Date if needed (Press F2).
  4. Select the appropriate Ledger Accounts.
  5. Enter Amount.
  6. If the transaction involves inventory, select Stock Item, Quantity, and Rate.
  7. Write a clear Narration (e.g., “Being amount received from Rahul”).
  8. Press Enter till it asks to Accept → Press Y or click Accept.

Common Keys Used in Vouchers:

  • F2 → Change Date
  • F12 → Configuration
  • Ctrl + A → Accept
  • Esc → Quit / Back

Types of Vouchers (Summary Table)

Voucher Shortcut Main Use Debit Side Credit Side
Receipt F6 Money Received Cash / Bank Party / Income
Payment F5 Money Paid Party / Expense Cash / Bank
Contra F4 Cash-Bank Transfer Bank / Cash Cash / Bank
Sales F8 Sale of Goods Customer Sales A/c
Purchase F9 Purchase of Goods Purchase A/c Supplier
Debit Note Ctrl + F9 Purchase Return Supplier Purchase Returns
Credit Note Ctrl + F8 Sales Return Sales Returns Customer
Journal F7 Adjustments & Provisions Various Various

Example

  • Date: 05-04-2025
  • Transaction: Received ₹25,000 from customer “Amit” in cash.
    • Voucher: Receipt (F6)
    • Debit: Cash in Hand ₹25,000
    • Credit: Amit ₹25,000
    • Narration: “Received cash from Amit against invoice no. 101”

Practice Set for Students

  1. Record 5 different transactions using any vouchers (use ledgers and stock items you created earlier).
  2. After recording, check:
    • Display → Day Book
    • Display → Account Books → Cash/Bank Book
    • Display → Trial Balance
  3. Try deleting one wrong entry and re-enter it correctly.

Challenge: Record one full day’s transactions (minimum 8 entries) covering receipt, payment, sales, and contra.

Connection to Next Topics

We will now study each voucher in detail one by one, starting with Receipt Voucher. You will use the same Ledgers and Stock Items created in the Basics section while recording these vouchers.