CHAPTER-4

VOUCHERS

Unit-1 Accounting Voucher Entry inTally.ERP 9

Introduction:

Accounting Vouchers are used to record all accounts related transactions in Tally.ERP 9. You can
selectively set the configuration for entry to allow only those features, which you require while
entering vouchers.

Go to Gateway of Tally > F12: Configure > Voucher Entry

Types of Vouchers:

Pre-defined Vouchers in Tally.erp 9:

Tally comprises of the following predefined Vouchers, to suit different business

requirements for recording various transactions. Tally also allows you to create user-defined
Vouchers (Voucher Types) as per your requirements.

• Contra Voucher.
• Payment Voucher.
• Receipt Voucher.
• Journal voucher.
• Sales Voucher / Invoice.
• Debit Note Voucher.
 • Credit Note Voucher.
• Purchase Voucher / Invoice.
• Memorandum
• Reversing Journal

The Voucher Entry screen is divided into three parts:

• The Main Voucher Entry

• Button Bar
• Calculator

Voucher Entry Screen components

Main Voucher Entry Area

The Main Voucher Entry Area is where you enter all your transactions. This area has fields for
Date, Ledger Name and Amount as well as additional pop-up screens that are dependent on your
voucher configuration and the nature of transaction you make.
Button Bar

The Button Bar area displays buttons that provide quick links to various functions and features of
Tally.ERP 9. Buttons that are relevant to the current task are enabled and the other buttons are
disabled.

Calculator Area
The Calculator area provides a working space where you can enter any number of mathematical
formulae for complex calculations.

Switching between Screen Areas

The Main Voucher Entry Area is the active area by default on the Voucher Creation screen. Press
Ctrl+N to navigate to the Calculator Area and press Ctrl+M to toggle back to Main Voucher Entry
Area. A green bar highlights the active area of the screen.
Note: Press Alt+C to use calculator when at amount field.

Special Keys for Voucher Narration Field

ALT+R: Recalls the Last narration saved for the first ledger in the voucher, irrespective of the
voucher type.

CTRL+R: Recalls the Last narration saved for a specific voucher type, irrespective of the ledger.

Checking the accuracy of the vouchers

To check the accuracy of the vouchers that you have entered:

Go to Gateway of Tally > Display > Day Book

1. Select F2: Period from Button Bar and enter the period for which you want to view
Vouchers.

Note: It defaults to the current date only but you may display all the transactions for a particular
period.

Select F1: Detailed

You can check the vouchers for correctness. To correct a mistake, position the cursor on the item
where you have found the error and press Enter. Tally.ERP 9 displays the voucher details for
alteration. The alteration facility is subject to security and access rights. All alterations are
available for audit.
Contra Voucher (F4):

As per the Accounting Principles, a Contra entry is a transaction involving transfer of cash between one
Cash A/c to another or one Cash A/c to another Bank A/c i.e., is a transaction indicating transfer of funds
from:
Payment Vouchers (F5):
Journal Vouchers (F7)

Sales Vouchers (F8):

Credit Note Voucher (Ctrl + F8):
Purchase Vouchers (F9):

Debit Note Vouchers (Ctrl + F9):

Optional and Non Accounting Vouchers in Tally.ERP 9

The Non Accounting/Unconventional Vouchers are the special vouchers that are used to
record provisional or non-accounting transactions. Unconventional vouchers are mainly used to
exclude unnecessary entries or provisional entries from the books of accounts and make them
available for what if (future reports, projections, forecasts etc.) reports required at any given time.
Memorandum Voucher

This is a non-accounting voucher and the entries made using memo voucher will not affect your
accounts. In other words, Tally.ERP 9 does not post these entries to ledgers, but stores them in a
separate Memorandum Register. You can alter and convert a Memo Voucher into a regular
voucher when you decide to bring the entry into your books.

Some of the uses of Memorandum Vouchers are:

Making suspense payments

Consider that a company gives its employees cash to buy office supplies, the exact nature and
cost of which are unknown. For this transaction you can enter a voucher for the petty cash
advance, a voucher to record the actual expenditure details when they are known, and another
voucher to record the return of surplus cash.

However, a simpler way of doing it is to enter a Memo voucher when the cash is advanced, and
then turn it into a Payment voucher for the actual amount spent, when the details are known.

Consider the following Example:

The Company pays its employee Rs. 1000 as petty cash advance for Office Expenses.

The following entry has to be passed.

To use Memorandum voucher, Enable the following option from F11: Accounting Features

• Use Reversing Journals & Optional Vouchers

Go to Gateway of Tally > Accounting Vouchers > Select Ctrl+F10: Memos from the Button
Bar or click Ctrl+F10.

1. Debit Office Supplies Account

2. Credit Cash Account

Reversing Journals

Reversing Journals are special journals that are automatically reversed after a specified date. They
exist only till that date and are effective only when they are included in reports. These are used in
interim reporting in the course of the financial year where accruals are to be reported. These
accruals are usually short term and are cleared in the subsequent period. However, to get a proper
perspective, decision makers require the reports with full impact of all aspects and transactions.

To activate Reversing Journals,

 Go to Gateway of Tally

1. Select F11: F1: Accounting Feature

2. Set Use Reversing Journals & Optional Vouchers? to Yes.
3. Accept the screen to save.

You may use reversion journal for accounting for or providing for depreciation. Since, depreciation
is usually provided during at the end of the year, using the Reversing journal you may include
them for monthly reporting or a specific period to give more accurate status or position.

Let us take an example:

On 30th June you want to view the Balance Sheet but June month’s rent is not been paid. You may
create a Scenario (refer Scenario Management for more information) and pass a Reversing Journal
entry to view the reports which will be effective up to the applicable date. When you view the
Balance Sheet, Tally.ERP 9 displays the report with the reversing journals included. The voucher
affects the report only for that day, 30th June.

Applicable up to

The reversing Journal is available for inclusion in a scenario report till this date. The Reversing
Journal can be created as of a particular date and made Applicable up to a different date.

Reversing Journal Register

All vouchers are maintained in a Reversing Journal Register. These are not posted to any books of
accounts and cannot be included in regular reports. They can only be seen using a scenario.

Go to Gateway of Tally> Display> Exception Reports> Reversing Journals

Unit -2 Inventory Vouchers in Tally.ERP 9

Purchase order (Alt+F4):

Purchase Order Processing is the process of placing orders with suppliers for a purchase to be
made from them and Sales Order Processing is the process of receiving orders from customers for
the purpose of selling. Usually, companies need to track the Order details for Sales and Purchases
as this significantly helps in planning the production process accordingly.
In Tally.ERP 9, Order Processing is linked to Inventory. This allows tracking of the order position
for a Stock Item. Using this you can track the arrival of goods ordered and whether the ordered
Stock Item are delivered on time etc.
Purchase Order is an order placed by a business entity with a supplier for the delivery of specified
goods at a given price and at a predetermined time.
To enable Purchase Order in Tally.ERP 9, activate the following in F11: Features (F2: Inventory
Features)
Set Allow Purchase Order Processing to Yes in the Order Processing section.
.

When the order is placed with the suppliers for the supply of goods, the Items, quantities, date of
receipt etc., details are given with the Purchase Order Number. Later, when these goods are
received, the Purchase Order is tracked for the Order Details either in the receipt note or in the
purchase Invoice.
The Outstanding Purchase Order reports are available in Tally.ERP 9. It is possible to know the
order position of any item in the Stock Summary. Separate Purchase Order Outstanding report and
Purchase Order Summary report are also available.
To enable Purchase Order Processing refer Enabling Order Processing in Tally.ERP 9.

To create a Purchase Order,

Go to Gateway of Tally > Inventory Vouchers > press Alt + F4 or click on Purc Order
Party's A/c Name
Select the Suppliers name from the List of Ledger Accounts. Use Alt + C to create a new account.

Order No:
Enter the purchase order number under Order No column

Name of the Item

Select the Stock Item that needs to be purchased from the List of Stock Items. The Item Allocations
sub-screen is displayed. Enter the details as shown.

Due on
Enter the due date for receipt of the items. This monitors outstanding receipts.
If orders are split for different dates, then specify the due date for the first lot to be received, after
selecting the quantity, rate and amount; specify the due date for the second lot and so on. After
specifying the due dates for all the lots, press Enter in the Due on field to return to the Voucher
Creation screen.
Note: Godown/ Location field will appear, if multiple-location feature is enabled in F11:Features
(F2:Inventory Features).

Quantity, Rate and Amount

Enter the quantity of the item required and its rate. The amount will be calculated automatically.
Accept to save.
Narration
This field is optional. Enter the required particulars concerning the order.
Altering and Deleting the Purchase Order:
To alter a Purchase Order,
Go to Gateway of Tally > Display > Day Book
Or
Go to Gateway of Tally > Display > Inventory Books > Purchase Orders Book
Make the necessary alterations and save.
Deleting a Purchase Order:
To delete a Purchase Order, press Alt + D in the Purchase Order alteration screen.

Receipt Note. (Alt+ F9):

This voucher type is used for recording goods received from the supplier.
To enter the Receipt Note Voucher,
1. From F11: Inventory Features, Enable the option Use Tracking Numbers (Delivery /
Receipt Notes).
2. Go to Gateway of Tally > Inventory Vouchers
3. Press the button Alt+F9 or Select the button F9: Rcpt Note from the button bar.
Under F12: Configure (Receipt Note Configuration) set the option Accept Supplementary Details
to Yes.

For more details on Receipt Note configurations refer Voucher Entry Configuration
For example, consider the situation where a company receives Item A from a supplier B, if a
Purchase Order exists for that Supplier B, select the Order Number from the List of Orders pop up
menu to bring up the order particulars automatically.
Once you accept the Order details, the cursor will move to the column Name of Item. On pressing
Enter, the Item Allocations screen is displayed.
You can select existing Tracking number or create a new Tracking Number. Tracking number is
the reference to have a link between transactions. For eg: if Tracking Number is selected in the
Receipt Note, the details of the items are automatically displayed in the Purchase Invoice.

The Receipt Note after completion will appear as shown :

Partys A/c Name
Select the Party Ledger from the List of Ledger Accounts from whom the goods have been
received.

Name of Item
Once you select the Order Number from the List of Orders, the item name will be displayed
automatically.

Quantity, Rate and Amount

Since the Order number is selected from the List of Orders, quantities, rate and amount will be
displayed automatically.

Rejection Out (Alt +F6): ( Purchase Returns).

The Rejections Out Voucher records goods that are rejected and returned to a supplier.
To view Rejections Out Voucher:
1. From F11: Inventory Features, Enable the option Use Rejection Inward / outward Notes.
2. Go to Gateway of Tally > Inventory Vouchers
3. Press Alt+F6 or Select the button F6: Rej. Out from the Button Bar

For example, the company returns Item A received from Supplier A.

Ledger Account
Select the Partys name from the List of Ledger Accounts, to whom you are returning the goods.
Suppliers Name and Address

Once Partys name is selected under Ledger Account, this column will be filled up automatically
with the address, if provided in the Ledger Master creation screen.

Name of Item
Select the Item from the List of Stock Items. Press Enter on the Item, it will display the Item
Allocations screen.
Under the List of Tracking Numbers, the details of Receipt note along with Tracking number will
be displayed, Select the same and mention the quantity rejected.

Narration
Give the narration, if required.

Sales Order. (Alt + F5):

Purchase Order Processing is the process of placing orders with suppliers for a purchase to be
made from them and Sales Order Processing is the process of receiving orders from customers for
the purpose of selling. Usually, companies need to track the Order details for Sales and Purchases
as this significantly helps in planning the production process accordingly.
In Tally.ERP 9, Order Processing is linked to Inventory. This allows tracking of the order position
for a Stock Item. Using this you can track the arrival of goods ordered and whether the ordered
Stock Item are delivered on time etc.
Sales Order is an order placed by a customer for the delivery of specified goods at a given price
and at a predetermined time.

To enable Sales Order Processing in Tally.ERP 9, activate the following in F11: Features (F2:
Inventory Features)
Set Allow Sales Order Processing to Yes in the Order Processing section.

When the order is received from a customer for goods to be supplied, the Items, quantities, date of
delivery, etc., details are given with Sales Order Number. Later when these goods are delivered,
this Sales Order is tracked for the order Details either in the delivery note or in the sales invoice.
The Outstanding Sales Order reports are available in Tally.ERP 9. It is possible to know the order
position of any item in the Stock Summary. Separate Sales Order Outstanding report and Sales
Order Summary report are also available.
Sales order entry is exactly like the Purchase Order Entry. Sales Order details will also depend on
configuration settings.
To create a Sales Order,
Go to Gateway of Tally > Inventory Vouchers > press Alt + F5 or click on Sales Order

Party's A/c Name

Select the Customers name from the List of Ledger Accounts. Press Alt + C to create a new
account.
Order No
The Order number is automatically displayed. By default it will take the Voucher number as Order
No. You can change this number if required.
Name of the Item
Select the Item for which the order is to be placed from the List of Stock Items. The Item
Allocations sub-screen is displayed as shown.

Enter the details as shown.

Due on
Enter the due date for the Delivery of the items. This monitors outstanding Delivery of the items.
If orders are split for different dates, then specify the due date for the first lot to be received. After
selecting the quantity, rate and amount; specify the due date for the second lot and so on. After
specifying the due dates for all the lots, press Enter in the Due on field to return to the Voucher
Creation screen.
Note: Godown/ Location field will appear, if multiple-location feature is enabled in F11:Features
(F2:Inventory Features).
Quantity, Rate and Amount
Enter the quantity of the item and its rate. The amount will be calculated automatically.
Narration
This field is optional. You can give some particulars about the order.

Altering a Sales Order:

To alter a Sales Order,
Go to Gateway of Tally > Display > Day Book
Or
Go to Gateway of Tally > Display > Inventory Books > Sales Orders Book
Make the necessary alterations and save.
Deleting a Sales Order
To delete a Sales order, press Alt + D in the Sales Order alteration screen.

Delivery Note. (Alt + F8):

The Delivery Note Voucher is used for recording goods delivered to a customer.
To pass the Delivery Note voucher,
1. From F11: Inventory Features, Enable the option Use Tracking Numbers (Delivery /
Receipt Notes).
2. Go to Gateway of Tally > Inventory Vouchers
3. Press Alt+F8 or select the button F8: Dely Note from the button bar.
Under F12: Configure (Delivery Note Configuration) set Accept Supplementary Details to Yes.
For example, the company delivers goods to Customer A. If a Sales Order exists for that customer,
selecting the appropriate Order Number from the List of Orders pop-up menu will automatically
bring up the relevant particulars.
Once you accept the Order details, the cursor will move to Name of Item column. On pressing
Enter, the Item Allocations screen is displayed.

You may select an existing Tracking number or create a new Tracking Number. Tracking number
is the reference to have a link between transactions. For eg: if Tracking Number is selected in the
Delivery Note, this will automatically display the details of the items in the Sales Invoice.

The Delivery Note Voucher after completion will appear as shown :

Partys A/c Name
Select the Party Ledger from the List of Ledger Accounts to whom goods are delivered.

Name of Item
Once we select the Order Number from the List of Orders, the item name will be displayed
automatically.

Quantity, Rate and Amount

Since the Order number is selected from the List of Orders, quantities, rate and amount will be
displayed automatically.

Rejection in. (Ctrl + F6):

A Rejections In Voucher is used to record goods that are rejected and returned by the customer.
To enter the Rejections In Voucher,
1. From F11: Inventory Features, Enable the option Use Rejection Inward / outward Notes.
2. Go to Gateway of Tally > Inventory Vouchers
3. Press Ctrl+F6 or select the button F6: Rej. In from the Button Bar
For example, Customer A returns Item A delivered by the company.
Ledger Account
Select the Partys name from the List of Ledger Accounts, from whom the goods have being
returned.

Customers Name and Address

Once Partys name is selected under Ledger Account, this column will be automatically populated
with address, if provided in the Ledger Master creation screen.

Name of Item
Select the Item from the List of Stock Items. Press Enter button on the Item, it will display the
Item Allocations screen.

Under the List of Tracking Numbers, the details of Delivery note along with Tracking number will
be displayed, select the same. Mention the quantities returned.
Narration
Give the narration, if required.
Stock Journal ( Alt + F7):
For Inter Project / Site Transfer, use Stock Journal
Go to Gateway of Tally > Inventory Vouchers > Stock Journal.

1. Select the Godown from the List of Godowns, to where Items are to be transferred.
2. Select the item from the List of Items.
3. Select the Godown from the List of Godowns, from where goods are transferred.
4. Enter the Quantity and Rate, Amount will be displayed automatically.
5. Enter the Narration, if required.
Physical Stock Voucher
Physical Stock Voucher is used for recording the actual stock which is verified or
counted. It could happen that the Book Stocks and the Physical Stock do not match. It is
not unusual that the company finds a discrepancy between actual stock and computer stock
figure.

Physical vouchers will be useful for recording purposes only if you have configured inventory
vouchers to ignore physical stock differences. If you have configured the vouchers so that physical
stock difference is not ignored, then all transactions subsequent to the physical stock voucher will
use the balance as mentioned in that voucher.

To view the Physical Stock Voucher,

Go to Gateway of Tally > Inventory Vouchers

1. Select the button F10: Phys Stk from Button Bar or press Alt+F10.
2.
Date

Enter the stock taking date.

Name of Item

Select the name of the item from the List of items, for which physical stocks need to be recorded.

Godowns

Select the Godown (Godown will appear only if, Maintain multiple Godowns is activated in
F11:Features :F2:Inventory Features), in which the Physical Stock taking was conducted.

Batch / Lot No

Select the Batch number (Batch details will appear only if, Batch wise details are activated in
the Stock Item Master screen) for which the Physical Stock quantity is to be recorded.

Quantity

Enter the Physical Stock quantity

Note: Physical Stock quantity will be displayed as Actual Stock in the Stock Summary from
the date of entry of the Physical Stock.

GSTR-1:

Say for e.g. If a person has entered into a transaction of supply of goods, then there must be
someone who would be the recipient of the supply of goods. Supplier of the goods would be
originating point of the transaction and he would specify, in his return, details of the supply along
with the recipient to whom supply has been effected. The return for the inward supplies of the
recipient of the supply would get auto-populated with the details provided by the supplier in his
return for the outward supplies. Thus, GSTR-1 becomes the base document upon which the entire
compliance structure in GST would be based.

GSTR-2:

Once the supplier furnishes the details of the supply and recipient in GSTR-1, details would be
auto-populated and communicated to the recipient in GSTR-2A. Recipient would confirm the
details filled in by the supplier in GSTR-1 and reflected in GSTR-2A. If he agrees with the same,
the transaction would be frozen and GSTR-2 would be prepared. However, if the recipient
disagrees then recipient would communicate to the supplier about his disagreements which then
would be reflected in GSTR-1A to the supplier. Supplier in turn would have the option to modify
the details furnished in GSTR-1 as per the request of the recipient auto-populated before him in
GSTR-1A or keep the details unchanged.

GSTR-3:
GSTR-3 would be a consolidated monthly return and will contain details of tax liability along with
the tax collected on outward supplies and tax paid on inward supplies by registered person. It
would be auto-populated through GSTR-1 and GSTR-2 of the registered person. There would be
minimal manual intervention and system itself would be updating records.

GSTR-3:

Filing GSTR 3B form is mandatory for all those who have registered for the Goods and
Services Tax (GST). The GSTR 3B is a simple tax return form introduced by the Central Board
of Excise and Customs (CBEC) for the month of July and August. The forms - GSTR-1, GSTR-2
and GSTR-3 - for the months of July and August are to be filed in the month of September. In
the interim, all GST registrants have to file GSTR-3B form.
It is must that you have a separate GSTR 3B file for each Goods and Services Tax Identification
Number (GSTIN) you have. You can mention only total values for each field in this form;
invoice level information is not required for this form.

An important point to note is that some portions of Part B of GSTR-3 will be

automatically populated from GSTR 3B file. So, in case there is any discrepancy between the
two forms you can correct GSTR-3 later and deposit the taxes payable.

GSTR 3B must be filed by everyone who has registered for GST. However, individuals
such as - Input Service Distributors, Composition Dealers, Suppliers of online information and
database access or retrieval services (who have to pay tax themselves as per Section 14 of the
IGST Act, and Non-resident taxable person - do not have to file GSTR 3B.

Invoice Entry: When a sales transaction is made ,a document detailing the

transaction(itemname, tax etc) has to be given to the buyer or debtor as proof of purchase by
him. This document is called invoice or bill or cash memo.

Note: sales voucher is the invoice entry

Payroll: Tally payroll is integrated with accounting to give the user the benefits of
simplified payroll processing and accounting. Tally payroll enables the user to set up and
implement salary structures, ranging from simple to complex as per the organization’s
requirements. You can also align and automate payroll processes and directly integrate them with
main stream accounting applications.

Enabling payroll in tally

Goto gateway of tally -> f11: features -> accounting features ->set maintain payroll to yes and
also you can set more than one payroll/ cost category to yes if you wish to process the payroll.

Questions
1. what is an invoice?

2.write a note on:

a) Memorandom voucher

b) credit note

3. Explain 1.purchase return 2.Reversing journal 3.sales order

4.Explaing Gstr1,Gstr2 and Gstr3