Tally Course Part 4 - Voucher Entries in Tally (Full Detailed Guide)

 

Voucher Entries in Tally

Complete Guide to All Accounting, Inventory & GST Vouchers in Tally

Tally ERP 9 आणि Tally Prime मध्ये सर्वात महत्वाचे काम म्हणजे Voucher Entries. Voucher म्हणजे एखाद्या व्यवहाराची नोंद—उदा. विक्री, खरेदी, पगार, खर्च, माल खरेदी-विक्री, बँक व्यवहार, GST नोंदी इत्यादी.

सोप्या भाषेत सांगायचे तर:

✔ Ledger म्हणजे “Account Name”
✔ Voucher म्हणजे “Entry / Transaction”

जर Ledger शरीर असेल तर Voucher हा श्वास आहे. संपूर्ण Tally Voucher वर चालते.

या पोस्टमध्ये आपण सगळे Vouchers, त्यांचे Debit–Credit Logic, GST Entries, Examples, Error Handling, Business Case Studies आणि Tally Prime स्क्रीनवर Entry कशी करायची हे सविस्तर शिकणार आहोत.

 

1. Voucher म्हणजे काय? (What is a Voucher in Tally?)

Tally मधील प्रत्येक व्यवहाराला एक Voucher लागतो.

उदा.:

• Cash मिळाला = Receipt Voucher
• Cash दिला = Payment Voucher
• विक्री = Sales Voucher
• खरेदी = Purchase Voucher
• खर्च = Payment Voucher
• माल परत = Credit Note / Debit Note
• GST Payment = Statutory Payment Voucher

Voucher च्या माध्यमातून प्रत्येक व्यवहाराची नोंद होते आणि Ledger Update होतात.

 

2. Voucher किती प्रकाराचे असतात?

Tally मध्ये दोन प्रकारचे Vouchers असतात :-

 

(A) Accounting Vouchers

यात पैसे, देयक, खर्च, उत्पन्न यांचे व्यवहार येतात.

सूची:

1.     Contra

2.     Payment

3.     Receipt

4.     Journal

5.     Sales

6.     Purchase

7.     Debit Note

8.     Credit Note

 

(B) Inventory Vouchers (Stock Management)

1.     Delivery Note

2.     Receipt Note

3.     Rejection In

4.     Rejection Out

5.     Stock Journal

6.     Physical Stock

 

3. Tally मधील मुख्य Accounting Vouchers – Deep Explanation

 

1. Contra Voucher (F4) – Cash ↔ Bank Transactions

Contra Voucher फक्त Cash आणि Bank संबंधित transactions साठी वापरला जातो.

Contra मध्ये काय काय येते?

✔ Bank to Cash
✔ Cash to Bank
✔ Bank to Bank
✔ Cash to Cash (Tally Prime मध्ये Allowed नाही)

Practical Examples:

Example 1 — Cash Deposit in Bank

Bank A/c — Dr
To Cash

Example 2 — Withdraw Cash from Bank

Cash — Dr
To Bank

 

2. Payment Voucher (F5) – पैसे दिले

हा सर्वात जास्त वापरला जाणारा Voucher.

Payment मध्ये काय येते?

✔ Rent दिला
✔ Salary दिली
✔ Supplier ला Payment
✔ Cash Expense
✔ Misc. Expense

Example:

Rent Paid by Cash:
Rent Expense — Dr
To Cash

 

3. Receipt Voucher (F6) – पैसे मिळाले

लोकांकडून मिळालेला पैसा किंवा बँक ट्रान्सफर Receipt मध्ये येतो.

Receipt मध्ये काय येते?

✔ Customer Payment
✔ Commission Income
✔ Interest Received
✔ Fund Received

Example:

Customer Payment Received:
Cash/Bank — Dr
To Customer

 

4. Journal Voucher (F7) – Non-Cash Transactions

Journal Voucher म्हणजे Cash/Bank न वापरता केलेली नोंद.

Journal मध्ये काय येते?

✔ Depreciation
✔ Adjustment Entries
✔ Provisions
✔ Opening Entries
✔ GST Set-off
✔ Bad Debts

Example:

Depreciation on Furniture:
Depreciation — Dr
To Furniture

 

5. Sales Voucher (F8) – विक्री

GST असलेल्या किंवा नसलेल्या सर्व विक्री नोंदी Sales Voucher मध्ये केल्या जातात.

Sales Voucher मध्ये काय येते?

✔ GST Sales
✔ Cash Sales
✔ Credit Sales
✔ Export Sales
✔ Zero Rated Sales

GST Sales Example:

Sales = ₹10,000
GST = 18% → CGST 9% + SGST 9%

Entry:

Customer — Dr 11,800
To Sales 10,000
To Output CGST 900
To Output SGST 900

 

6. Purchase Voucher (F9) – खरेदी

सर्व माल/सामान/वस्तू/सर्व्हिस purchases Purchase Voucher मध्ये.

Purchase Voucher मध्ये येते:

✔ GST Purchase
✔ Raw Material Purchase
✔ Office Material Purchase
✔ Credit Purchase
✔ Cash Purchase

GST Purchase Example:

Purchase = ₹5,000
GST = 18%

Supplier — Cr 5,900
Purchase — Dr 5,000
Input CGST — Dr 450
Input SGST — Dr 450

 

7. Debit Note — माल परत (Purchase Return)

Supplier कडे माल परत केला तर Debit Note.

Example:

Goods Returned to Supplier:
Supplier — Dr
To Purchase Return

 

8. Credit Note — Customer Return

Customer ने माल परत केला तर Credit Note.

Example:

Sales Return:
Sales Return — Dr
To Customer

************************************************************

4. GST Accounting Voucher Entries (Very Important Section)

हा Section तुमच्या ब्लॉगसाठी GOLD आहे.

1. GST Sales Entry

Item Price = ₹10,000
GST = 18% (CGST 9%, SGST 9%)

Customer — Dr 11,800
To Sales 10,000
To Output CGST 900
To Output SGST 900

2. GST Purchase Entry

Purchase = ₹10,000
GST = 18%

Purchase — Dr 10,000
Input CGST — Dr 900
Input SGST — Dr 900
To Supplier 11,800

3. GST Set-off Entry (Journal Voucher)

Example:
Output CGST = 10,000
Input CGST = 8,000

Set-off:
Output CGST — Dr 8,000
To Input CGST 8,000

4. GST Payment Entry

GST Payment = ₹5,000

Entry:
CGST Payable — Dr
SGST Payable — Dr
To Bank

5. Reverse Charge Mechanism (RCM) Entry

Purchase under RCM = ₹1,000
GST 18% → Output GST Payable

Entry 1:
Expense — Dr 1,000
To Supplier

Entry 2:
RCM Output Tax — Cr 180
RCM Input Tax — Dr 180

RCM Net Effect Zero, पण Payable दाखवते.

 

5. Inventory Vouchers (Stock Management)

 

1. Delivery Note

Customer ला सामान दिला.

Stock कमी होतो.

2. Receipt Note

Supplier कडून माल आला.

Stock वाढतो.

3. Rejection In / Out

Quality Reject Items.

4. Physical Stock Voucher

Actual Stock vs Tally Stock कमीत येते.

5. Stock Journal

Material Transfer / Assembly / Consumption.

6. Voucher Entry Shortcut Keys (Very Helpful Table)

• F4 → Contra
• F5 → Payment
• F6 → Receipt
• F7 → Journal
• F8 → Sales
• F9 → Purchase
• Ctrl + F8 → Credit Note
• Ctrl + F9 → Debit Note

 

7. Common Mistakes in Voucher Entries

 

❌ 1. Ledger चुकीचा निवडणे

GST mismatches होतात.

 

❌ 2. GST Rate न टाकणे

Sales/Purchase बिघडतात.

 

❌ 3. Cash/Bank wrong direction

Dr–Cr उलटे

 

❌ 4. Journal मध्ये Cash/Bank वापरणे

चूक.

 

❌ 5. Sales Return चुकीच्या Voucher मध्ये

Credit Note न वापरणे.

 

8. Business Case Studies (Highly Valuable Section)

Case Study 1 – General Store

Transactions:

1.     Cash Deposit → Contra

2.     Goods Purchase → Purchase

3.     Goods Sold → Sales

4.     Electricity Bill → Payment

5.     Customer Paid Online → Receipt

6.     Goods Returned by Customer → Credit Note

Case Study 2 – Service Provider

Transactions:

1.     Service Income → Sales (Service)

2.     GST Payable → Output GST

3.     Internet Bill → Payment

4.     Depreciation → Journal

5.     Commission Received → Receipt

 

9. Tally Prime Voucher Entry Full Flow (Step-by-Step)

 

Step 1: Gateway of Tally → Vouchers

Step 2: Voucher Type Select करा

Step 3: Date Change (F2)

Step 4: Ledger Select करा

Step 5: Amount Enter करा

Step 6: Narration लिहा

Step 7: Save (Ctrl + A)

 

10. Voucher Approval & Security Control

Tally Prime मध्ये
✔ Voucher Approval
✔ Audit Trail
✔ User Role
✔ Password Security

या सर्व सुविधा आहेत.

 

11. Reports Based on Voucher Entries

Voucher entries झाल्यानंतर Tally Prime आपोआप तयार करते:

Balance Sheet

Profit & Loss

Stock Summary

GSTR 1

GSTR 3B

Day Book

Ledger Report

Outstanding Report

Voucher जितके perfect, report तितके perfect.

 

12. Conclusion

Voucher Entries हे Tally चे हृदय आहे.

या लेखात आपण:

✔ सर्व Accounting Vouchers
✔ सर्व Inventory Vouchers
✔ GST Voucher Entries
✔ Debit–Credit Logic
✔ Business Case Studies
✔ Examples
✔ Voucher Mistakes
✔ Step-by-Step Practical Guide

सगळं शिकून झालं!