What is Tally?

• Tally is an ERP accounting software package used for recording day to day business data of a company. 
• Tally.ERP 9 is one best accounting software that can integrated with other business
applications such as Sales, finance, Purchasing, Payroll, Inventory, etc.
• The latest version of Tally is Tally.ERP 9 and released in 2009. 

What is Voucher?

 Voucher is a document that containing of financial transaction.
• A voucher is used to enter the details into the ledgers to update the financial position of the company. It is used for day to day expenses, sales, purchase, credit, debit transaction entry.

Voucher Types

Following predefined vouchers available in tally
• Contra Voucher (F4)
• Payment Voucher (F5)
• Receipt Voucher (F6)
• Journal Voucher (F7)
• Sales Voucher /Invoice (F8)
• Credit Note Voucher (CTRL+ F8)
• Purchase Voucher (F9)
• Debit Note Voucher (CTRL+ F9)
• Reversing Journals (F10)
• Memo voucher (CTRL+ F10)

Note: not deleted predefined vouchers

How to open Voucher?
Gateway of tally > Accounting voucher
By default to open Payment voucher

Accounting with Tally: An Overview of Sales, Purchase and Journal Vouchers


Remmber rules for Different Vouchers (Purchase, Sales, Journal)

• Purchase Voucher: purchase always debit side opposite ledger credit side

• Sales Voucher: sales always credit side opposite ledger debit side

• Journal Voucher: first entry always debit side, opposite ledger credit side


Given some example of Different Vouchers (Purchase, Sales, Journal)
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Purchase Voucher(F9)
• It is used for goods on credit purchase

• First select purchase voucher right button panel of voucher
• Then click on Acct invoice(i).
• Add supplier invoice number and date
• Add party account name and current balance

Example: 10000/- goods purchase by cash.
– This transaction entry in purchase voucher
• Purchase account debit side and cash credit side
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Trade Discount with Purchase Voucher
Example: Purchase goods of rs. 2500 and 20% trade discount from Akshay brothers.

Here, trade discount is not allowed in book of account.

• Purchase account debit side and Akshay brothers credit side
• Entry of only 2000 in transaction in Purchase voucher
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Sales Voucher(F8)
• It is used for goods on credit sales

• First select sales voucher right button panel of voucher
• Then click on Acct invoice(i).
• Add reference number
• Add party account name and current balance

Example: 10000/- goods sales by cash.
– This transaction entry in sales voucher
• sales account credit side and cash debit side
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Trade Discount with Sales Voucher
Example: sold good of rs. 600 at 5% trade discount to ramesh for cash

Here, trade discount is not allowed in book of account.

• sales account credit side and ramesh debit side
• Entry of only 570 in transaction in Sales voucher
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Journal Voucher(F7)
• It is used for Journal adjustment.
for example depreciation, bad debts etc.

• It is also used for sales return(credit note) and purchase return(debit note).

• Change in F11 configure for credit note and debit note option on
– Used debit/credit notes? Yes
– Used invoice mode for credit notes? Yes
– Used invoice mode for debit notes? Yes


Note: Also used voucher for credit note(f8) for sales return
          Also used voucher for debit note(f9) for purchase return

Example: 10% depreciation on office furniture.

1) Create Furniture a/c ledger under fixed assets.
2) Create Depreciation a/c ledger under indirect expense.
3) Entry in payment voucher Furniture 25000 debit side and cash 25000 credit side
4) Entry in journal voucher Depreciation 2500(10% of 25000) debit side and Furniture 2500 credit side

Note: use calculator(Ctrl+N) for 10% Depreciation of furniture.
          Assets debit purchase transaction always in journal
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Modifying/Altering Voucher

• It is used for modify voucher
• Gateway of tally > Display >  Daybook

• Move arrow key on voucher name then press enter key so, open voucher alteration screen.

Note: Also delete voucher in education mode click on voucher name then press Alt + D

Delete Voucher

It is used for Delete voucher
• Gateway of tally > Display > Daybook

• Move arrow key on voucher name then press enter key so, open voucher alteration screen.

Note: Also delete voucher in education mode click on voucher name then press Alt + D

Day Book

In day book to view date wise all voucher summary
• Gateway of tally > Display > Daybook

• Move arrow key on voucher name then press enter key so, open voucher alteration screen.


Download link for more detail:  An Overview of Sales, Purchase and Journal Vouchers

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