Voucher Types in Accounting - TallyPrime Voucher Types

In professional accounting systems like TallyPrime, SAP, or QuickBooks, a "Voucher" is the primary document used to record a financial transaction. Each transaction must be categorized correctly to ensure that financial statements like the Balance Sheet and Profit & Loss A/c are accurate. Understanding which voucher to use is the foundation of bookkeeping.

Quick Navigation:

F9 - Purchase Voucher
F8 - Sales Voucher
F6 - Receipt Voucher
F5 - Payment Voucher
F4 - Contra Voucher
F7 - Journal Voucher

01. Purchase Voucher (F9)

The Purchase Voucher is used exclusively for recording the purchase of inventory or goods that the business intends to resell. It tracks the movement of stock into the business and the corresponding liability to pay the supplier. Note: If you purchase a Fixed Asset (like furniture) for office use on credit, it is usually recorded in the Journal Voucher. If purchased by cash/bank, it goes to the Payment Voucher.

Rules & Examples:

Q1: Purchased goods for Cash worth ₹5,000. Dr. Purchase A/c | Cr. Cash A/c

Q2: Bought 50 units of Laptops from Dell Corp on credit (₹20,000). Dr. Purchase A/c | Cr. Dell Corp (Creditor)

Q3: Purchased raw materials via Bank Cheque for ₹3,500. Dr. Purchase A/c | Cr. Bank A/c

Q4: Purchased goods from 'ABC Traders' and paid 50% by cash immediately. Dr. Purchase A/c | Cr. Cash A/c (50%) | Cr. ABC Traders (50%)

Q5: Imported goods from an overseas supplier on credit (₹15,000). Dr. Purchase A/c | Cr. Overseas Supplier A/c

02. Sales Voucher (F8)

The Sales Voucher records the revenue generated from selling trading goods or services. It represents the core income of the business. It helps in tracking accounts receivable (who owes the business money) and managing inventory outflow.

Rules & Examples:

Q1: Sold goods for Cash for ₹2,000. Dr. Cash A/c | Cr. Sales A/c

Q2: Sold 10 Monitors to 'XYZ Solutions' on credit (₹3,000). Dr. XYZ Solutions (Debtor) | Cr. Sales A/c

Q3: Sold services/consultancy to a client via Bank transfer (₹1,500). Dr. Bank A/c | Cr. Sales/Service A/c

Q4: Sold old stock to 'Smith & Co' on credit at a discount. Dr. Smith & Co | Cr. Sales A/c

Q5: Retail cash sales for the day totaling ₹8,500. Dr. Cash A/c | Cr. Sales A/c

03. Receipt Voucher (F6)

Any transaction that results in money entering the business (either Cash or Bank) must be recorded here. This is not just for sales; it includes loan receipts, capital investments by the owner, interest received, or recovering money from old debtors.

Rules & Examples:

Q1: Received ₹10,000 from 'XYZ Solutions' against an old invoice. Dr. Cash/Bank A/c | Cr. XYZ Solutions

Q2: Owner introduced ₹50,000 as additional Capital into the Bank. Dr. Bank A/c | Cr. Capital A/c

Q3: Received Bank Interest of ₹150. Dr. Bank A/c | Cr. Interest Received A/c

Q4: Received a loan of ₹20,000 from the Bank. Dr. Bank A/c | Cr. Bank Loan A/c

Q5: Sold old scrap for ₹200 cash. Dr. Cash A/c | Cr. Indirect Income/Scrap Sale

04. Payment Voucher (F5)

This voucher records all outflows of money. Whether you are paying for an expense, paying a supplier, buying an asset for cash, or withdrawing drawings for the owner, if money is leaving your Cash box or Bank account, it belongs in the Payment Voucher.

Rules & Examples:

Q1: Paid monthly Rent of ₹1,200 by Cheque. Dr. Rent Expense A/c | Cr. Bank A/c

Q2: Paid ₹4,000 to 'Dell Corp' for previous purchases. Dr. Dell Corp (Creditor) | Cr. Bank/Cash A/c

Q3: Purchased a Printer for the office for ₹300 cash. Dr. Office Equipment/Asset | Cr. Cash A/c

Q4: Paid Salaries to employees totaling ₹15,000 via Bank. Dr. Salary Expense A/c | Cr. Bank A/c

Q5: Owner withdrew ₹1,000 cash for personal use. Dr. Drawings A/c | Cr. Cash A/c

05. Contra Voucher (F4)

The word "Contra" means opposite or against. In accounting software, this voucher is strictly reserved for internal transfers of funds. It is used when money moves between your own accounts—for example, taking cash from the drawer to the bank, or moving money from your Savings account to your Current account. No third party (customer or supplier) is involved.

Rules & Examples:

Q1: Deposited ₹5,000 Cash into the Bank. Dr. Bank A/c | Cr. Cash A/c

Q2: Withdrew ₹2,000 from Bank for Office Use (Cash). Dr. Cash A/c | Cr. Bank A/c

Q3: Transferred ₹10,000 from SBI Bank to HDFC Bank. Dr. HDFC Bank A/c | Cr. SBI Bank A/c

Q4: Cash moved from Main Cash to Petty Cash drawer (₹500). Dr. Petty Cash A/c | Cr. Main Cash A/c

Q5: Deposited daily cash collections into the Bank account (₹3,200). Dr. Bank A/c | Cr. Cash A/c

06. Journal Voucher (F7)

The Journal Voucher is the "Adjustment" voucher. It is used for transactions that do not involve Cash or Bank. This includes recording non-cash expenses like depreciation, adjusting errors, credit purchases/sales of Fixed Assets, and year-end closing entries. It is the most flexible but complex voucher type.

Rules & Examples:

Q1: Charged Depreciation of ₹800 on Machinery. Dr. Depreciation A/c | Cr. Machinery A/c

Q2: Purchased a Computer from 'IT Zone' on credit (₹1,200). Dr. Computer (Asset) | Cr. IT Zone (Creditor)

Q3: Goods worth ₹200 were distributed as free samples. Dr. Advertisement/Sampling A/c | Cr. Purchase A/c

Q4: A customer 'Rahul' became insolvent; his debt of ₹500 is written off. Dr. Bad Debts A/c | Cr. Rahul A/c

Q5: Outstanding Electricity Bill of ₹100 recorded at month-end. Dr. Electricity Exp A/c | Cr. Outstanding Exp A/c