✅ Voucher Type
✅ Purpose
✅ Common Examples (with Dr/Cr)
✅ Tally Prime Voucher Types Cheat Sheet
Voucher Type Used For Examples Dr/Cr Structure
Paying money (Cash or - Pay rent- Pay supplier- - Expense A/c DrBank/Cash A/c
1. Payment
Bank) Withdraw from bank Cr
- Customer payment- Capital - Bank/Cash A/c
2. Receipt Receiving money
introduced- Loan received DrCustomer/Capital A/c Cr
- Cash to Bank- Bank to
3. Contra Transfer within accounts - Receiving A/c DrGiving A/c Cr
Bank- Cash deposit/withdraw
- Depreciation- Accruals- - A/c to be Debited DrA/c to be
4. Journal Non-cash adjustments
Provision for expenses Credited Cr
- Sales with GST- - Customer A/c DrSales A/c
5. Sales Sales of goods/services
Credit/Debit customer CrOutput GST Cr
Purchase of - Buy goods from supplier- - Purchase A/c DrInput GST
6. Purchase
goods/services Purchase with GST DrSupplier A/c Cr
Purchase return (goods - Return goods to ABC - Supplier A/c DrPurchase Return
7. Debit Note
sent back to supplier) Traders A/c CrGST Input Reversal Cr
Sales return (customer - Customer returns damaged - Sales Return A/c DrGST Output
8. Credit Note
sent back goods) goods Reversal DrCustomer A/c Cr
- Salary paid to employees- - Salary Expense A/c DrBank A/c
9. Payroll Employee salary entries
Salary provision CrPF Payable Cr
10. Inventory Movement of stock (not - Godown Transfer- Stock
Depends on inventory only
Vouchers financial) Journal- Repackaging
11. Reversing Temporary adjusting - Month-end entries reversed
- Similar to journal
Journal entries (auto-reverse) next day
Temporary entries not Not posted to books until
12. Memo - Trial bills- Advance note
affecting books converted
Example Mapping of Transactions to Voucher Types
Transaction Voucher Type Reason
Introduce ₹5,00,000 capital via bank Receipt Business is receiving funds
Pay office rent ₹20,000 Payment Expense payment
Cash deposited into HDFC Bank ₹10,000 Contra Transfer from cash to bank
Purchase 100 pcs of Item A @ ₹100 + GST Purchase Buying goods on credit
Sell 50 pcs of Item A @ ₹150 + GST Sales Selling goods to customer
Customer returns 5 pcs @ ₹150 Credit Note Reverse the sales
Return 10 pcs to supplier Debit Note Reverse the purchase
Record ₹2,000 depreciation Journal Non-cash adjustment
Pay ₹25,000 salary to employee Payroll Salary accounting
Transfer stock from Main Store to Branch Inventory – Stock Journal No financial impact
Transaction Voucher Type Reason
Enter a temporary trial transaction Memo For reference, not final
How to Remember Which Entry Goes Where
Rule of Thumb:
• If money is paid → Payment
• If money is received → Receipt
• If money is moved internally → Contra
• If there's no cash flow (just adjustments) → Journal
• If it involves selling → Sales
• If it involves buying → Purchase
• If goods are returned → Credit/Debit Note
• If salaries are paid → Payroll
• If stock is moved or adjusted → Inventory Vouchers
