Golden Rules of Voucher Entry Tally ERP 9

Golden Rules of Voucher Entry

key	Voucher	Dr/Cr	Cash Deposit	Dr/cr	Cash Withdraw
F4	Contra	Cr	To Cash A/c	Cr	To Bank A/c
	Contra	Dr	Bank A/c	Dr	Cash A/c
F5	PAYMENT		Party Payment		Expences Payment
	PAYMENT	Dr	Party Name A/c	Dr	Expences A/c
	PAYMENT	Cr	Cash / bank A/c	Cr	Cash / bank A/c
F7	JURNEL		Purchase Return		Sales Return
	JURNEL	Dr	Party Name A/c	Dr	Sales Return
	JURNEL	Cr	Purchase Return	Cr	Party Name A/c

F6	RECIPT		Party Receipt		Income Receipt
	RECIPT	Cr	Party Name A/c	Cr	Income Name A/c
	RECIPT	Dr	Cash / bank A/c	Dr	Cash / bank A/c
F8	SALES		Cash Sales		Credit Sales
	SALES	Dr	Cash / bank A/c	Dr	Party Name A/c
	SALES	Cr	Sales A/c	Cr	Sales A/c
F9	PURCHASE		Cash Purchase		Credit Purchase
	PURCHASE	Cr	Cash / bank A/c	Cr	Party Name A/c
	PURCHASE	Dr	Purchase A/c	Dr	Purchase A/c

Journalize the following transactions

1.      Commenced business with cash Rs.10, 000.

2.      Deposit into bank Rs. 15,000

3.      Bought office furniture Rs.3,000

4.      Soled goods for cash Rs.2,500

5.      Purchased goods form Mr X on credit Rs.2,000

6.      Soled goods to Mr Y on credit Rs.3,000

7.      Received cash form Mr. Y on account Rs.2,000

8.      Paid cash to Mr X Rs. 1,000

9.      Received commission Rs. 50

10.  Received interest on bank deposit Rs. 100

11.  Paid into bank Rs. 1,000

12.  Paid for advertisement Rs.500

13.  Purchased goods for cash Rs. 800

14.  Sold goods for cash Rs. 1,500

15.  Paid salary Rs. 500

	Key	Voucher	Ledger	Group	Type of account	Principles	Amount
1	F6	Receipt	Cr. Capital	Capital account	Personal	Giver	10,000
			Dr. Cash	Cash in hand	Real	Comes in	10,000
2	F4	Contra	Cr. Cash	Cash in hand	Real	Goes out	15,000
			Dr. Bank	Bank account	Real	Comes in	15,000
3	F5	Payment	Dr. Office furniture	Fixed asset	Real	Comes in	3,000
			Cr. Cash	Cash in hand	Real	Goes out	3,000
4	F8	Sales	Dr. Cash	Cash in hand	Real	Comes in	2,500
			Cr. Sales	Sales account	Real	Goes out	2,500
5	F9	Purchase	Cr. X	Sundry creditor	Personal	Giver	2,000
			Dr. purchase	Purchase account	Real	Comes in	2,000
6	F8	Sales	Dr. Y	Sundry debtors	Personal	Receiver	3,000
			Cr. Sales	Sales account	Real	Goes out	3,000

7	F6	Receipt
			Dr. cash	Cash in hand	Real	Comes in	2,000
8	F5	Payment	Dr. X			Receiver	1,000
			Cr. Cash	Cash in hand	Real	Goes out	1,000
9	F6	Receipt	Cr. commission	Indirect income	Nominal	Credit all income	50
			Dr. cash	Cash in hand	Real	Comes in	50
10	F6	Receipt	Cr. Interest on bank deposit	Indirect income	Nominal	Credit all income	100
			Dr. Bank	Bank account	Real	Comes in	100
11	F4	Contra	Cr. Cash	Cash in hand	Real	Goes out	1,000
			Dr. Bank	Bank account	Real	Comes in	1,000
12	F5	Payment	Dr. Advertisement	Indirect expenses	Nominal	Debit all expenses	500
			Cr. Cash	Cash in hand	Real	Goes out	500
13	F9	Purchase	Cr. Cash	Cash in hand	Real	Goes out	800
			Dr. purchase	Purchase account	Real	Comes in	800
			Cr cash
14	F8	Sales	Dr. cash	Cash in hand	Real	Comes in	1,500
			Cr. Sales	Sales account	Real	Goes out	1,500
15	F5	Payment	Dr. salary	Indirect expense	Nominal	Debit all expenses	500
			Cr. Cash	Cash in hand	Real	Goes out	500