100 Voucher Entry Examples for Logistics Companies in Tally Prime – With Excel Download

Aug 6, 2025

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by

in Finance and Accounting, Tally ERP 9 Training

Maintaining accurate voucher entries is crucial for any logistics company. From fuel expenses to freight income, vehicle maintenance to driver salaries – logistics firms deal with hundreds of recurring transactions every month.

This list of 100 voucher entry examples is designed to help accountants, MIS executives, tally operators, and business owners ensure proper classification, compliance, and consistency in accounting.

By studying these examples, you will:

Understand different types of vouchers (Payment, Receipt, Journal, Contra, Purchase, Sales)
Learn real-world entries for logistics operations
Improve internal control and reduce audit risks
Make your Tally Prime or ERP software reporting more accurate

📋 100 Voucher Entry Examples for a Logistics Company:

🚛 Vehicle-Related Expenses

Vehicle Insurance Premium Paid

Dr Insurance Charges A/c
Cr Bank A/c

RC Renewal Fees Paid

Dr Legal Expenses A/c
Cr Bank A/c

Fitness Certificate Charges Paid

Dr RTO Expenses A/c
Cr Cash A/c

Pollution Certificate Charges

Dr Vehicle Maintenance A/c
Cr Cash A/c

Vehicle EMI Paid

Dr Vehicle Loan A/c
Cr Bank A/c

Vehicle GPS Subscription

Dr IT Expenses A/c
Cr Bank A/c

Purchase of Spare Tyres

Dr Vehicle Parts A/c
Cr Creditors A/c

Servicing Charges Paid

Dr Vehicle Maintenance A/c
Dr Input CGST
Dr Input SGST
Cr Bank A/c

Monthly Parking Charges

Dr Parking Expense A/c
Cr Cash A/c

Truck Washing Expense

Dr Vehicle Cleaning Charges A/c
Cr Cash A/c

⛽ Fuel, Toll, and Daily Operations

Diesel Purchase from Petrol Pump

Dr Fuel Expense A/c
Cr Cash A/c

Fastag Recharge

Dr Toll Charges A/c
Cr Bank A/c

Driver Advance Given

Dr Advance to Driver A/c
Cr Cash A/c

Settlement of Driver Advance (with bills)

Dr Freight Charges A/c
Cr Advance to Driver A/c

Daily Allowance to Driver

Dr DA to Staff A/c
Cr Cash A/c

Repair & Breakdown Expense Paid by Driver

Dr Repair & Maintenance A/c
Cr Advance to Driver A/c

Penalty or Fine Paid at RTO

Dr Penalty Charges A/c
Cr Cash A/c

Food Expense for Staff on Trip

Dr Staff Welfare A/c
Cr Cash A/c

Tyre Puncture Expense

Dr Vehicle Maintenance A/c
Cr Cash A/c

Air Refill Charges

Dr Vehicle Maintenance A/c
Cr Cash A/c

🧾 Freight Income / Transport Revenue

Freight Received in Cash

Dr Cash A/c
Cr Freight Income A/c

Freight Received via Bank

Dr Bank A/c
Cr Freight Income A/c

Freight Bill Raised to Client

Dr Debtor A/c
Cr Freight Income A/c

Freight Charges Received with GST

Dr Debtor A/c
Cr Freight Income A/c
Cr Output CGST
Cr Output SGST

Demurrage Charges Received

Dr Bank A/c
Cr Other Income A/c

Loading Charges Collected

Dr Customer A/c
Cr Loading Income A/c

Unloading Charges Collected

Dr Customer A/c
Cr Unloading Income A/c

Driver Incentive Deducted from Freight

Dr Driver Incentive A/c
Cr Freight Income A/c

Advance Received from Customer

Dr Bank A/c
Cr Advance from Customer A/c

TDS Deducted by Customer

Dr TDS Receivable A/c
Dr Bank A/c
Cr Freight Income A/c

🧑‍💼 Salaries & Staff Payments

Monthly Salary Paid to Staff

Dr Salary Expense A/c
Cr Bank A/c

Bonus Paid to Driver

Dr Staff Bonus A/c
Cr Cash A/c

ESI Contribution Paid

Dr ESI Payable A/c
Cr Bank A/c

PF Contribution Paid

Dr PF Payable A/c
Cr Bank A/c

TDS on Salary Paid

Dr TDS Payable A/c
Cr Bank A/c

Conveyance Reimbursement

Dr Conveyance Expense A/c
Cr Cash A/c

Leave Encashment Paid

Dr Staff Welfare A/c
Cr Bank A/c

Incentive to Office Staff

Dr Staff Incentive A/c
Cr Bank A/c

Salary Advance to Employee

Dr Advance to Employee A/c
Cr Bank A/c

Settlement of Salary Advance

Dr Salary Expense A/c
Cr Advance to Employee A/c

🏢 Office Expenses / Overheads

Office Rent Paid

Dr Rent Expense A/c
Cr Bank A/c

Telephone & Internet Bill Paid

Dr Communication Expense A/c
Cr Bank A/c

Stationery Purchased

Dr Office Supplies A/c
Cr Cash A/c

Electricity Bill

Dr Power & Fuel A/c
Cr Bank A/c

Water Charges

Dr Office Maintenance A/c
Cr Bank A/c

Courier Charges Paid

Dr Courier Expense A/c
Cr Bank A/c

IT Software Subscription

Dr Software Expense A/c
Cr Bank A/c

Accounting Software Renewal

Dr Accounting Expense A/c
Cr Bank A/c

Office Chair Purchase

Dr Office Equipment A/c
Cr Bank A/c

Tea & Snacks for Office

Dr Staff Welfare A/c
Cr Cash A/c

🏦 Bank, Loan & Financial Entries

Bank Loan Received

Dr Bank A/c
Cr Bank Loan A/c

Interest on Loan Paid

Dr Interest Expense A/c
Cr Bank A/c

Bank Charges Deducted

Dr Bank Charges A/c
Cr Bank A/c

Cheque Deposited in Bank

Dr Bank A/c
Cr Debtor A/c

Bank to Petty Cash Transfer

Dr Cash A/c
Cr Bank A/c

Cash to Bank Transfer

Dr Bank A/c
Cr Cash A/c

Loan EMI Paid

Dr Loan A/c
Dr Interest A/c
Cr Bank A/c

Bank Reconciliation Adjustment

Dr Bank Charges A/c
Cr Bank A/c

FD Created

Dr Fixed Deposit A/c
Cr Bank A/c

Interest Received on FD

Dr Bank A/c
Cr Interest Income A/c

📑 GST, TDS, and Other Statutory Payments

GST Payment Made

Dr GST Payable A/c
Cr Bank A/c

GST Refund Received

Dr Bank A/c
Cr GST Receivable A/c

TDS Paid to Govt

Dr TDS Payable A/c
Cr Bank A/c

Professional Fees Paid with TDS

Dr Professional Fees A/c
Cr TDS Payable A/c
Cr Bank A/c

Freight Income GST Adjustment

Dr Output GST A/c
Cr Freight Income A/c

GST Input from Purchase

Dr Purchase A/c
Dr Input GST A/c
Cr Creditor A/c

E-Way Bill Charges Paid

Dr Legal Expense A/c
Cr Cash A/c

Penalty Paid to GST Department

Dr Penalty Expense A/c
Cr Bank A/c

TCS Collected on Transport

Dr Debtor A/c
Cr TCS Payable A/c

TCS Paid to Government

Dr TCS Payable A/c
Cr Bank A/c

🔁 Adjustments, Journals, and Year-End

Depreciation on Vehicle

Dr Depreciation A/c
Cr Vehicle A/c

Outstanding Salary

Dr Salary Expense A/c
Cr Outstanding Salary A/c

Prepaid Insurance

Dr Prepaid Expense A/c
Cr Insurance Expense A/c

Provision for Bonus

Dr Bonus Expense A/c
Cr Provision for Bonus A/c

Closing Stock Entry

Dr Closing Stock A/c
Cr Trading A/c

Opening Stock Entry

Dr Trading A/c
Cr Opening Stock A/c

Bad Debts Written Off

Dr Bad Debts A/c
Cr Debtor A/c

Provision for Doubtful Debts

Dr P&L A/c
Cr Provision for Bad Debts A/c

Correction Entry for Excess Posted Freight

Dr Freight Income A/c
Cr Customer A/c

Interest on Capital

Dr Interest on Capital A/c
Cr Capital A/c

💸 Miscellaneous Expenses

Office Cleaning Charges

Dr Office Maintenance A/c
Cr Cash A/c

Employee Uniform Purchase

Dr Staff Welfare A/c
Cr Cash A/c

Fire Extinguisher Servicing

Dr Safety Expense A/c
Cr Cash A/c

First Aid Kit Purchase

Dr Safety Equipment A/c
Cr Cash A/c

Local Travel Expense

Dr Conveyance A/c
Cr Cash A/c

Subscription to Trade Magazine

Dr Misc Expense A/c
Cr Bank A/c

Mobile Recharge for Staff

Dr Communication A/c
Cr Cash A/c

Business Promotion Expense

Dr Marketing Expense A/c
Cr Bank A/c

Festive Bonus Paid

Dr Staff Bonus A/c
Cr Bank A/c

Donation Made

Dr Donation A/c
Cr Bank A/c

📦 Purchase, Sale & Inventory Related

Truck Tyres Purchased

Dr Vehicle Spares A/c
Cr Bank A/c

Stationery Purchased from Local Vendor

Dr Stationery A/c
Cr Cash A/c

Laptop Purchased

Dr Computer A/c
Cr Bank A/c

Office Furniture Bought

Dr Furniture A/c
Cr Creditors A/c

Purchase Return Entry

Dr Creditor A/c
Cr Purchase Return A/c

Sale of Scrap Material

Dr Cash A/c
Cr Scrap Sales A/c

Sold Old Printer

Dr Bank A/c
Cr Asset Disposal A/c

Discount Given to Client

Dr Discount Allowed A/c
Cr Debtor A/c

Commission Paid to Agent

Dr Commission Expense A/c
Cr Bank A/c

Commission Received

Dr Bank A/c
Cr Commission Income A/c

Voucher entries are the backbone of proper accounting in logistics companies. With the above 100 detailed entries, you’ll ensure:

Smooth audits
Better control on operations
Timely compliance with GST, TDS, and employee regulations
A clear track of profit, expenses, and receivables

As an MIS trainer, I always emphasize creating a voucher library like this for your team. Train your staff with these real examples and build confidence in your Tally or accounting system.

🧾 How Voucher Entry Works in Tally Prime (in short)

📌 Step-by-step:

Gateway of Tally → Accounting Vouchers
Select the voucher type: Payment, Receipt, Journal, Purchase, Sales, Contra, etc.
Use shortcut keys like:
- F5 = Payment
- F6 = Receipt
- F7 = Journal
- F8 = Sales
- F9 = Purchase
Enter:
- Date
- Ledger names (Debited & Credited)
- Amount
- Narration (for clarity)

🧮 Impact on Reports:

Balance Sheet: Shows assets like vehicles, liabilities like loans.
P&L Account: Reflects income (freight, demurrage) and expenses (fuel, salary).
Cash Flow: Shows real-time liquidity.
Cost Center Reports: Trip-wise, route-wise or vehicle-wise profits.
GST Reports: Based on taxable purchases/sales.