Accounts Voucher is the primary document in which the complete details of accounting transaction are recorded, like:
• Payment of Salary to Employees
• Withdrawals of Cash from Bank Account
You make an accounts voucher when you receive or pay money. But there are many instances of non cash business transaction that requires a voucher entry, like:
• Credit Sale
• Provision of Depriciation for Fixed Assets
• Appropriation of Profit to Partner’s Capital Accounts
Tally Accounts Voucher Types
As per accounting principle, all accounting transactions may be entered in Journal Voucher. In fact, in old days, people used only one day book called Journal to record all transaction, cash or non-cash. But for sake of convenience, various Types of vouchers have evolved, according to nature of transactions.
The following are the vouchers types:-
• Contra Voucher :- For cash deposit and cash withdrawal from bank i.e. Bank to cash or cash to bank deposits we use contra voucher.
• Payment Voucher :- For bank payment or cash payment to parties or suppliers against purchase of goods / services we use payment voucher.
• Receipt Voucher :- For bank receipts or cash receipts from parties or customers against sale of goods / services we use receipt voucher.
• Journal Voucher :- For recording credit expense, credit income or provisional adjustment entries we use journal voucher.
• Sale Voucher :- For cash sale or credit sale transactions we use sale voucher.
• Purchase Voucher :- For cash purchase or credit purchase transactions we use purchase voucher.
Short commands use in Tally.ERP9 Accounting Software for selecting a voucher type:-
• Press F4 key for contra voucher
• Press F5 key for payment voucher
• Press F6 key for Receipt Voucher
• Press F7 key for Journal voucher
• Press F8 key for sale voucher
• Press F9 key for purchase voucher
• Press Ctrl+F8 for credit note
• Press Ctrl+F9 for debit note
Steps to pass a voucher entry in Tally.ERP9 Accounting Software is given below:-
• Create a company in Tally.ERP9
• Maintain Ledgers, Groups, Stock Groups, Stock Items and Unit of Measurement in Tally.ERP9
• At Gateway of Tally Select Accounting Voucher to pass a voucher entry in Tally.ERP9
• Select a voucher type in Tally.ERP9
• Press F2 to change the date of voucher in Tally.ERP9
• Pass a voucher entry in Tally.ERP9
• Type a narration related to voucher entry in Tally.ERP9
• Press Ctrl+A to save the voucher entry in Tally.ERP9
• Press Alt+D to delete the voucher entry in Tally.ERP