Voucher
Voucher is a
document which serves as an evidence of a transaction. E.g., in case of cash
purchases, cash memos and in case of credit purchases, purchase invoices are
vouchers. The vouchers act as source documents on the basis of which
transactions are recorded in the books of accounts.
In other words,
it is a basic recording document or also called accounting voucher. In
computerized accounting, we record all transaction through voucher entry.
Tally gives us two type of voucher:-
Ø
Conventional Voucher
Ø
Unconventional Voucher
Conventional Voucher: -
Conventional Voucher are used to record all accounting transactions. These
vouchers directly affect to your final accounts.
Ø
Contra Voucher : F4
Ø
Payment Voucher : F5
Ø
Receipt Voucher : F6
Ø
Journal Voucher : F7
Ø
Sale Voucher : F8
Ø
Purchase Voucher : F9
Ø
Credit Voucher / Sales Return Voucher : Ctrl+F8
Ø
Debit Voucher / Purchase Return Voucher : Ctrl+F9
Contra Voucher: - Contra
voucher is used for fund transfer. Like-
- Cash to Bank 3. Bank to Cash
- Bank to Bank 4. Cash to Petty Cash
Payment Voucher: - Payment
voucher are used for all type of Payment. Like-Purchase, Expenses, Acquisition
of fixed asset, dues to creditor, loans/advance etc.
Receipt voucher: - Receipt voucher are used for receipt all
incomes. Like- Debtors, cash, bank etc.
Journal Voucher: - Journal
voucher are used for all adjustment entry with involving cash & bank A/c.
Sales Voucher: - Sales
voucher are used for all sales transaction {whether for goods or services}
Purchase Voucher: - Purchase voucher are used for all purchase
transaction {whether for goods or services}
Note: - Whether is cash or
credit
Credit Notes: - Credit notes
are used for Sales Return.
Debit Notes: - Debit Notes
are used for Purchase Return.
Qs. 2. Enter the following transactions in the
Journal of Pran
Date Particulars Amount
2009
01 Jan Asset in hand: Cash, Rs. 27,030/-; Cash
at Bank, Rs. 23,100/-;
Mohan
Datta & Co., Rs. 6,750/-.
Liabilities: Marathi & Co..,
Rs.3,880/-; Ram Sons, Rs. 3,000/-
02 Jan Received
a cheque from Mohan Datta & Co., in full settlement……. 6,650
03 Jan Sold
goods to Dass & Co. 1,400
04 Jan Sold
goods to Jai Chand & Sons
1,440
Carriage
paid 35
Sold
goods to Gainda & Co., for cash 3,120
05 Jan Brought
goods from Ram & Sons 4,000
Paid
Marathi & Co., by cheque in full settlement 3,800
06 Jan Bought
goods from Chatterjee & Mukherjee 6,300
07 Jan Dass
& Co. return goods, not being up to standard 100
Travelling
expenses paid to salesman 147
Goods
sold for cash to Vijay 800
10 Jan Paid
for stationery 66
Postage
stamps 15
13 Jan Returned
goods to Chatterjee & Mukherjee (not being up to
Specifications) 300
Chatterjee
& Mukherjee (also admit claim for breakage of goods) 100
15 Jan Paid
for furniture by cheque 700
16 Jan Goods
used personally by proprietor 50
17 Jan Sold
goods to Mohan Datta & Co.
5,000
19 Jan Dass
& Co. pay by cheque
1,300
20 Jan Cheque
received from Jai Chand & Sons
1,440
22 Jan Bank
advises Jai Chand & Sons, cheque returned unpaid
23 Jan Sold
goods to Ajay for cash 800
24 Jan Cash
deposited with bank
2,000
27 Jan Cheque
sent to Chatterjee & Mukherjee
(Discount
allowed Rs. 50)
5,850
29 Jan Paid
telephone charges
23
31 Jan Paid
Salaries 600
Paid
Rent 300
Bank
Charges 10
Drew
for personal use out of bank 500
Received
claim from Mohan Datta & Co., for defects on goods
Supplied
to them; claim admitted 150
Trial Balance : 70,090
Gross Profit :
2,510
Net Profit :
1,294
Balance Sheet : 57,744
Accounting Voucher
Gateway of Tally → F12 → Voucher Entry → Allow Cash
Account In Journals Voucher (Yes) → Use Cr/Dr instead of To/By during Entry
(Yes) → Accept
Journal Voucher
Receipt Voucher
Sales Voucher
Sales Voucher
Payment
Voucher
Receipt
(Cash Sale)
Purchase
Voucher
Payment
Voucher
Purchase
Voucher
Debit / Credit Notes
Gateway of Tally → F11 → Accounting Feature → Invoicing →
Use Debit/Credit Notes (Yes)
Credit
Note (Sale Return)
Payment Voucher
Receipt
Voucher (Cash Sale)
Payment
Voucher
Payment
Voucher
Debit
Note (Purchase Return)
Journal
Voucher
Payment
Voucher
Journal
Voucher
Sale
Voucher
Receipt
Voucher
Receipt
Voucher
Journal Voucher
Receipt
Voucher (Cash Sale)
Contra
Voucher
Payment
Voucher
Payment
Voucher
Payment
Voucher
Payment
Voucher
Journal
Voucher
Journal
Voucher
Trial
Balance
Meaning:-
Trial
balance is a statement which shows either
the balance or total amounts of debit items and credit items of all
accounts in the ledger and the Cash and bank balances. It may be noted that a
trial balance is a statement and not an account and is prepared on a particular
date and not for a particulars period.
Objective of a Trial Balance:-
The main
objectives of preparing the trial balance are as follows:-
Ø To
ascertain the arithmetical accuracy of ledger accounts. A tallied trial balance
indicates that equal debits and credits have been recorded in the ledger
accounts.
Ø To
help in locating errors. A tallied trial balance indicates that some error(s)
has (have) been committed.
Ø To
facilitate the preparation of financial statements and need not refer to the
ledger.
Gateway of Tally → Display → Trial Balance
Detail
Trial Balance
Click F1: Detail to get Detail Trial Balance Showing next
level Groups / Ledgers
Click F1: Condensed toggle button to get back to Primary
Group Trial Balance
Gateway of Tally → Display → Trial Balance → F1
Trial Balance
Configuration
Gateway of Tally → Display → Trial Balance → F12
3 comments
Many thanks for your Blog Post. Good Resource for All.
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