Training By Himanshu

Tag: Tally Ledger Examples

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

    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

    📘 Categories Covered:

    ✅ Vehicle-related Expenses
    ✅ Transport Income & Charges
    ✅ Salaries & Staff Payments
    ✅ Fuel, Toll & Maintenance
    ✅ Office Overheads
    ✅ Bank, Loan & EMI-related
    ✅ Statutory Payments (GST, TDS, etc.)
    ✅ Advance & Settlements
    ✅ Accounting Adjustments

    📋 100 Voucher Entry Examples for a Logistics Company:

    🚛 Vehicle-Related Expenses

    1. Vehicle Insurance Premium Paid

    Dr Insurance Charges A/c
    Cr Bank A/c

    1. RC Renewal Fees Paid

    Dr Legal Expenses A/c
    Cr Bank A/c

    1. Fitness Certificate Charges Paid

    Dr RTO Expenses A/c
    Cr Cash A/c

    1. Pollution Certificate Charges

    Dr Vehicle Maintenance A/c
    Cr Cash A/c

    1. Vehicle EMI Paid

    Dr Vehicle Loan A/c
    Cr Bank A/c

    1. Vehicle GPS Subscription

    Dr IT Expenses A/c
    Cr Bank A/c

    1. Purchase of Spare Tyres

    Dr Vehicle Parts A/c
    Cr Creditors A/c

    1. Servicing Charges Paid

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

    1. Monthly Parking Charges

    Dr Parking Expense A/c
    Cr Cash A/c

    1. Truck Washing Expense

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

    ⛽ Fuel, Toll, and Daily Operations

    1. Diesel Purchase from Petrol Pump

    Dr Fuel Expense A/c
    Cr Cash A/c

    1. Fastag Recharge

    Dr Toll Charges A/c
    Cr Bank A/c

    1. Driver Advance Given

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

    1. Settlement of Driver Advance (with bills)

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

    1. Daily Allowance to Driver

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

    1. Repair & Breakdown Expense Paid by Driver

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

    1. Penalty or Fine Paid at RTO

    Dr Penalty Charges A/c
    Cr Cash A/c

    1. Food Expense for Staff on Trip

    Dr Staff Welfare A/c
    Cr Cash A/c

    1. Tyre Puncture Expense

    Dr Vehicle Maintenance A/c
    Cr Cash A/c

    1. Air Refill Charges

    Dr Vehicle Maintenance A/c
    Cr Cash A/c

    🧾 Freight Income / Transport Revenue

    1. Freight Received in Cash

    Dr Cash A/c
    Cr Freight Income A/c

    1. Freight Received via Bank

    Dr Bank A/c
    Cr Freight Income A/c

    1. Freight Bill Raised to Client

    Dr Debtor A/c
    Cr Freight Income A/c

    1. Freight Charges Received with GST

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

    1. Demurrage Charges Received

    Dr Bank A/c
    Cr Other Income A/c

    1. Loading Charges Collected

    Dr Customer A/c
    Cr Loading Income A/c

    1. Unloading Charges Collected

    Dr Customer A/c
    Cr Unloading Income A/c

    1. Driver Incentive Deducted from Freight

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

    1. Advance Received from Customer

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

    1. TDS Deducted by Customer

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

    🧑‍💼 Salaries & Staff Payments

    1. Monthly Salary Paid to Staff

    Dr Salary Expense A/c
    Cr Bank A/c

    1. Bonus Paid to Driver

    Dr Staff Bonus A/c
    Cr Cash A/c

    1. ESI Contribution Paid

    Dr ESI Payable A/c
    Cr Bank A/c

    1. PF Contribution Paid

    Dr PF Payable A/c
    Cr Bank A/c

    1. TDS on Salary Paid

    Dr TDS Payable A/c
    Cr Bank A/c

    1. Conveyance Reimbursement

    Dr Conveyance Expense A/c
    Cr Cash A/c

    1. Leave Encashment Paid

    Dr Staff Welfare A/c
    Cr Bank A/c

    1. Incentive to Office Staff

    Dr Staff Incentive A/c
    Cr Bank A/c

    1. Salary Advance to Employee

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

    1. Settlement of Salary Advance

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

    🏢 Office Expenses / Overheads

    1. Office Rent Paid

    Dr Rent Expense A/c
    Cr Bank A/c

    1. Telephone & Internet Bill Paid

    Dr Communication Expense A/c
    Cr Bank A/c

    1. Stationery Purchased

    Dr Office Supplies A/c
    Cr Cash A/c

    1. Electricity Bill

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

    1. Water Charges

    Dr Office Maintenance A/c
    Cr Bank A/c

    1. Courier Charges Paid

    Dr Courier Expense A/c
    Cr Bank A/c

    1. IT Software Subscription

    Dr Software Expense A/c
    Cr Bank A/c

    1. Accounting Software Renewal

    Dr Accounting Expense A/c
    Cr Bank A/c

    1. Office Chair Purchase

    Dr Office Equipment A/c
    Cr Bank A/c

    1. Tea & Snacks for Office

    Dr Staff Welfare A/c
    Cr Cash A/c

    🏦 Bank, Loan & Financial Entries

    1. Bank Loan Received

    Dr Bank A/c
    Cr Bank Loan A/c

    1. Interest on Loan Paid

    Dr Interest Expense A/c
    Cr Bank A/c

    1. Bank Charges Deducted

    Dr Bank Charges A/c
    Cr Bank A/c

    1. Cheque Deposited in Bank

    Dr Bank A/c
    Cr Debtor A/c

    1. Bank to Petty Cash Transfer

    Dr Cash A/c
    Cr Bank A/c

    1. Cash to Bank Transfer

    Dr Bank A/c
    Cr Cash A/c

    1. Loan EMI Paid

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

    1. Bank Reconciliation Adjustment

    Dr Bank Charges A/c
    Cr Bank A/c

    1. FD Created

    Dr Fixed Deposit A/c
    Cr Bank A/c

    1. Interest Received on FD

    Dr Bank A/c
    Cr Interest Income A/c

    📑 GST, TDS, and Other Statutory Payments

    1. GST Payment Made

    Dr GST Payable A/c
    Cr Bank A/c

    1. GST Refund Received

    Dr Bank A/c
    Cr GST Receivable A/c

    1. TDS Paid to Govt

    Dr TDS Payable A/c
    Cr Bank A/c

    1. Professional Fees Paid with TDS

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

    1. Freight Income GST Adjustment

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

    1. GST Input from Purchase

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

    1. E-Way Bill Charges Paid

    Dr Legal Expense A/c
    Cr Cash A/c

    1. Penalty Paid to GST Department

    Dr Penalty Expense A/c
    Cr Bank A/c

    1. TCS Collected on Transport

    Dr Debtor A/c
    Cr TCS Payable A/c

    1. TCS Paid to Government

    Dr TCS Payable A/c
    Cr Bank A/c

    🔁 Adjustments, Journals, and Year-End

    1. Depreciation on Vehicle

    Dr Depreciation A/c
    Cr Vehicle A/c

    1. Outstanding Salary

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

    1. Prepaid Insurance

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

    1. Provision for Bonus

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

    1. Closing Stock Entry

    Dr Closing Stock A/c
    Cr Trading A/c

    1. Opening Stock Entry

    Dr Trading A/c
    Cr Opening Stock A/c

    1. Bad Debts Written Off

    Dr Bad Debts A/c
    Cr Debtor A/c

    1. Provision for Doubtful Debts

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

    1. Correction Entry for Excess Posted Freight

    Dr Freight Income A/c
    Cr Customer A/c

    1. Interest on Capital

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

    💸 Miscellaneous Expenses

    1. Office Cleaning Charges

    Dr Office Maintenance A/c
    Cr Cash A/c

    1. Employee Uniform Purchase

    Dr Staff Welfare A/c
    Cr Cash A/c

    1. Fire Extinguisher Servicing

    Dr Safety Expense A/c
    Cr Cash A/c

    1. First Aid Kit Purchase

    Dr Safety Equipment A/c
    Cr Cash A/c

    1. Local Travel Expense

    Dr Conveyance A/c
    Cr Cash A/c

    1. Subscription to Trade Magazine

    Dr Misc Expense A/c
    Cr Bank A/c

    1. Mobile Recharge for Staff

    Dr Communication A/c
    Cr Cash A/c

    1. Business Promotion Expense

    Dr Marketing Expense A/c
    Cr Bank A/c

    1. Festive Bonus Paid

    Dr Staff Bonus A/c
    Cr Bank A/c

    1. Donation Made

    Dr Donation A/c
    Cr Bank A/c

    📦 Purchase, Sale & Inventory Related

    1. Truck Tyres Purchased

    Dr Vehicle Spares A/c
    Cr Bank A/c

    1. Stationery Purchased from Local Vendor

    Dr Stationery A/c
    Cr Cash A/c

    1. Laptop Purchased

    Dr Computer A/c
    Cr Bank A/c

    1. Office Furniture Bought

    Dr Furniture A/c
    Cr Creditors A/c

    1. Purchase Return Entry

    Dr Creditor A/c
    Cr Purchase Return A/c

    1. Sale of Scrap Material

    Dr Cash A/c
    Cr Scrap Sales A/c

    1. Sold Old Printer

    Dr Bank A/c
    Cr Asset Disposal A/c

    1. Discount Given to Client

    Dr Discount Allowed A/c
    Cr Debtor A/c

    1. Commission Paid to Agent

    Dr Commission Expense A/c
    Cr Bank A/c

    1. 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:

    1. Gateway of Tally → Accounting Vouchers
    2. Select the voucher type: Payment, Receipt, Journal, Purchase, Sales, Contra, etc.
    3. Use shortcut keys like:
      • F5 = Payment
      • F6 = Receipt
      • F7 = Journal
      • F8 = Sales
      • F9 = Purchase
    4. 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.

    Here is your Excel file with 100 voucher entry examples for a logistics company:

    100_Voucher_Entries_Logistics_TallyDownload

    Featured products

  • 100 Ledger Examples in Tally with Correct Groups – Complete Guide for Beginners

    Here is a list of 100 practical ledger examples commonly used in Tally (ERP 9 / Prime), along with the correct group classification under which each ledger should be created. This is extremely useful for learners, accountants, and professionals managing accounts setup in Tally.

    📘 Ledger Creation Examples in Tally with Group Classification

    S.NoLedger NameGroup in Tally
    1CashCash-in-Hand
    2Axis BankBank Accounts
    3SBI Current AccountBank Accounts
    4Petty CashCash-in-Hand
    5Ram Traders (Debtor)Sundry Debtors
    6Shyam Suppliers (Creditor)Sundry Creditors
    7Sales – DomesticSales Account
    8Sales – ExportSales Account
    9Purchase – Raw MaterialPurchase Account
    10Purchase – Capital GoodsPurchase Account
    11Rent ReceivedIndirect Incomes
    12Rent PaidIndirect Expenses
    13Electricity ChargesIndirect Expenses
    14Salary ExpensesIndirect Expenses
    15Telephone ExpensesIndirect Expenses
    16Commission IncomeIndirect Incomes
    17Commission PaidIndirect Expenses
    18GST PayableDuties & Taxes
    19GST Input CGSTDuties & Taxes
    20GST Input SGSTDuties & Taxes
    21GST Input IGSTDuties & Taxes
    22GST Output CGSTDuties & Taxes
    23GST Output SGSTDuties & Taxes
    24GST Output IGSTDuties & Taxes
    25Provident Fund PayableCurrent Liabilities
    26TDS PayableDuties & Taxes
    27TDS ReceivableLoans & Advances (Assets)
    28Provident Fund Employer ContributionIndirect Expenses
    29Travelling ExpensesIndirect Expenses
    30Legal FeesIndirect Expenses
    31Professional ChargesIndirect Expenses
    32Audit FeesIndirect Expenses
    33Printing & StationeryIndirect Expenses
    34Advertising ExpensesIndirect Expenses
    35Marketing ExpensesIndirect Expenses
    36Interest on LoanIndirect Expenses
    37Interest ReceivedIndirect Incomes
    38DepreciationIndirect Expenses
    39Loan from DirectorSecured Loans
    40Loan from HDFC BankSecured Loans
    41Unsecured Loan from FriendUnsecured Loans
    42Fixed DepositBank Accounts / Investments
    43Share CapitalCapital Account
    44DrawingsCapital Account
    45Investments in SharesInvestments
    46Advance to SupplierLoans & Advances (Assets)
    47Advance from CustomerCurrent Liabilities
    48Outstanding RentCurrent Liabilities
    49Prepaid InsuranceCurrent Assets
    50Insurance PremiumIndirect Expenses

    ✅ Continued — More Ledger Examples

    S.NoLedger NameGroup in Tally
    51Accrued InterestCurrent Assets
    52Sundry IncomeIndirect Incomes
    53Repair & MaintenanceIndirect Expenses
    54AMC ChargesIndirect Expenses
    55Car Fuel ExpensesIndirect Expenses
    56Vehicle MaintenanceIndirect Expenses
    57Office EquipmentFixed Assets
    58Furniture & FixturesFixed Assets
    59ComputersFixed Assets
    60Land & BuildingFixed Assets
    61MachineryFixed Assets
    62ITC ReversalDuties & Taxes
    63RCM PayableDuties & Taxes
    64Freight InwardDirect Expenses
    65Freight OutwardIndirect Expenses
    66Customs DutyDirect Expenses / Duties & Taxes
    67Packing MaterialDirect Expenses
    68Production WagesDirect Expenses
    69Administrative ExpensesIndirect Expenses
    70DonationIndirect Expenses
    71PenaltyIndirect Expenses
    72Bank ChargesIndirect Expenses
    73Bank Interest PaidIndirect Expenses
    74Bad DebtsIndirect Expenses
    75Provision for Bad DebtsProvisions
    76Director’s RemunerationIndirect Expenses
    77Security Deposit PaidLoans & Advances (Assets)
    78Security Deposit ReceivedCurrent Liabilities
    79Office Rent DepositLoans & Advances (Assets)
    80Telephone Bill PayableCurrent Liabilities
    81Office AdvanceLoans & Advances (Assets)
    82ESI PayableCurrent Liabilities
    83Income Tax PayableDuties & Taxes
    84Income Tax AdvanceLoans & Advances (Assets)
    85Dividend PayableCurrent Liabilities
    86Dividend ReceivedIndirect Incomes
    87Partner’s Capital A/cCapital Account
    88Partner’s Drawings A/cCapital Account
    89Partner’s Current A/cCapital Account
    90Salary PayableCurrent Liabilities
    91Outstanding ExpensesCurrent Liabilities
    92Accrued IncomeCurrent Assets
    93Advance TaxLoans & Advances (Assets)
    94Bonus PaidIndirect Expenses
    95GratuityIndirect Expenses
    96House Rent Allowance (HRA)Indirect Expenses
    97Medical ReimbursementIndirect Expenses
    98Loan to EmployeeLoans & Advances (Assets)
    99Vehicle Loan PayableSecured Loans
    100Temporary ImprestLoans & Advances (Assets)

    ✅ Notes:

    • Always ensure to enable GST in Tally for auto-ledger creation of Input/Output tax ledgers.
    • Classify advance ledgers correctly depending on whether they are receivable (Assets) or payable (Liabilities).
    • For accurate reporting, avoid using Miscellaneous Expenses unless absolutely required.

    Download 100 Examples of Ledger in Excel and XML

    Tally 100 Ledger ImportDownload XML File in Zip
    Tally 100 Ledger exampleDownload Excel File

    📥 How to Import This into Tally Prime / ERP 9:

    ✅ Option 1: Manual Copy-Paste into Tally via Excel

    1. Open the Excel file.
    2. Manually create ledgers in Tally using this list as a reference.
    3. Use “Multiple Ledgers” creation to save time.

    ✅ Option 2: Import via XML (Advanced Users)

    1. Open Tally (ERP 9 or Prime)
    2. From Gateway of Tally, press Alt + O (Import)
    3. Choose Masters
    4. In “Import File Name”, enter the path to the downloaded XML file
      • Example: C:\Users\YourName\Downloads\Tally_100_Ledger_Import.xml
    5. Press Enter to start import

    ✔️ All 100 ledgers will be created in your selected company.

    🧾 How to Create Ledger in Tally (ERP 9 & Prime)

    ✅ Step 1: Open Tally

    • Open Tally ERP 9 or Tally Prime
    • Select or create your Company where ledgers need to be added

    ✅ Step 2: Gateway of Tally > Accounts Info > Ledgers

    For Tally ERP 9:

    1. Gateway of Tally → Accounts Info
    2. Select Ledgers
    3. Choose Create (under Single Ledger for one-by-one creation)

    For Tally Prime:

    1. Press Alt + G and search Create Ledger
    2. Or go to Gateway of Tally → Create → Ledger

    ✅ Step 3: Fill Ledger Details

    You’ll now see the Ledger Creation Screen. Fill the following fields:

    FieldWhat to Fill
    NameName of the ledger (e.g., “Axis Bank”)
    Alias(Optional) Short name or reference
    UnderSelect the Group (e.g., “Bank Accounts”)
    Inventory ValuesSelect Yes if applicable (for stock ledgers only)
    GST ApplicableYes / No based on ledger use (for taxable ledgers)
    Opening BalanceIf applicable, enter amount with Dr/Cr selection

    Use arrow keys to move between fields and press Enter to confirm.

    🔁 Step 4: Repeat for Each Ledger

    • Repeat the same steps for all the 100 ledgers.
    • For batch creation, use “Multiple Ledgers” option:
      • In ERP 9: Gateway of Tally → Accounts Info → Ledgers → Multiple Ledgers → Create
      • In Prime: Go to Create → Ledgers (Multiple) or search from Go To (Alt + G)

    💡 Example: Creating a Ledger for “Axis Bank”

    FieldEntry
    NameAxis Bank
    UnderBank Accounts
    Opening Balance₹50,000 Dr (if available)
    GST ApplicableNo

    Press Enter until Tally saves the entry.

    🛠️ Tips for Accurate Ledger Entry

    • Cash Ledger: Only one is allowed per company. Default is “Cash”.
    • Sundry Debtors/Creditors: Used for customer and vendor ledgers.
    • GST Ledgers: Enable GST and set proper tax rates under “Statutory Details”.
    • Fixed Assets: Use for machines, furniture, etc., to calculate depreciation.
    • Direct vs Indirect Expenses:
      • Direct = used in production (e.g., Freight Inward)
      • Indirect = post-production/admin expenses (e.g., Salary, Rent)

    📌 Shortcut Keys You’ll Use

    FunctionKey
    Create LedgerAlt + C
    Multiple LedgersAlt + H
    Save EntryCtrl + A
    Search (Tally Prime)Alt + G
    Company SelectionAlt + F3

    Top rated products

  • 100 Sample Voucher Entries for Tally ERP and Tally Prime

    If you’re learning Tally ERP or TallyPrime and want to master voucher entry, you’re in the right place. In this article, we’ve compiled 100 real-world voucher entry examples covering all essential transaction types used in accounting.

    Whether you’re a student, trainer, or accounting professional, this ready-to-use dataset will help you:

    • Understand how various vouchers are recorded
    • Practice manual entry in Tally
    • Prepare for job interviews or accounting tests
    • Use it as a base to create Tally import-ready data

    The examples include:

    • Payment, Receipt, Journal
    • Purchase & Sales entries
    • Contra transactions
    • Credit/Debit Notes
    • Payroll Vouchers

    💾 Bonus: You can download the complete Excel file for free and use it to practice directly in Tally.

    🔸 1–15: Payment Vouchers

    DateVoucher TypeParticularsDebitCredit
    01-04-2024PaymentRent A/c Dr.₹15,000To Cash A/c
    02-04-2024PaymentElectricity Exp. A/c Dr.₹3,500To Bank A/c
    03-04-2024PaymentInternet Charges A/c Dr.₹1,200To Cash A/c
    04-04-2024PaymentTelephone Exp. A/c Dr.₹800To Bank A/c
    05-04-2024PaymentSalaries A/c Dr.₹60,000To Bank A/c
    06-04-2024PaymentOffice Supplies A/c Dr.₹2,000To Cash A/c
    07-04-2024PaymentRepairs A/c Dr.₹1,500To Cash A/c
    08-04-2024PaymentStationery A/c Dr.₹1,000To Bank A/c
    09-04-2024PaymentAudit Fees A/c Dr.₹5,000To Bank A/c
    10-04-2024PaymentTransportation A/c Dr.₹2,500To Cash A/c
    11-04-2024PaymentCleaning Exp. A/c Dr.₹700To Bank A/c
    12-04-2024PaymentPetrol A/c Dr.₹1,800To Cash A/c
    13-04-2024PaymentAdvertising Exp. A/c Dr.₹4,500To Bank A/c
    14-04-2024PaymentSoftware License A/c Dr.₹8,000To Bank A/c
    15-04-2024PaymentTravel Expenses A/c Dr.₹6,000To Bank A/c

    🔸 16–30: Receipt Vouchers

    DateVoucher TypeParticularsDebitCredit
    16-04-2024ReceiptCash A/c Dr.₹25,000To ABC Ltd.
    17-04-2024ReceiptBank A/c Dr.₹45,000To Sales A/c
    18-04-2024ReceiptCash A/c Dr.₹10,000To Mr. Sharma
    19-04-2024ReceiptBank A/c Dr.₹20,000To Services Income A/c
    20-04-2024ReceiptBank A/c Dr.₹30,000To Debtors A/c
    21-04-2024ReceiptCash A/c Dr.₹8,000To Commission Income A/c
    22-04-2024ReceiptBank A/c Dr.₹12,000To ABC Traders
    23-04-2024ReceiptCash A/c Dr.₹6,000To Rent Received A/c
    24-04-2024ReceiptBank A/c Dr.₹15,000To Interest Income A/c
    25-04-2024ReceiptCash A/c Dr.₹5,000To Consultancy Income A/c
    26-04-2024ReceiptBank A/c Dr.₹50,000To Mr. Rajesh
    27-04-2024ReceiptBank A/c Dr.₹18,000To Mr. Thomas
    28-04-2024ReceiptCash A/c Dr.₹2,500To Misc. Income A/c
    29-04-2024ReceiptBank A/c Dr.₹60,000To Sales A/c
    30-04-2024ReceiptBank A/c Dr.₹40,000To Sundry Debtors

    🔸 31–45: Journal Vouchers

    DateVoucher TypeParticularsDebitCredit
    01-05-2024JournalDepreciation A/c Dr.₹7,000To Machinery A/c
    02-05-2024JournalInterest A/c Dr.₹1,500To Accrued Interest
    03-05-2024JournalOutstanding Exp. A/c Dr.₹2,000To Salary A/c
    04-05-2024JournalPrepaid Rent A/c Dr.₹1,000To Rent A/c
    05-05-2024JournalProvision for Tax A/c Dr.₹5,000To Tax Payable A/c
    06-05-2024JournalCapital A/c Dr.₹25,000To Bank A/c
    07-05-2024JournalDrawings A/c Dr.₹3,000To Cash A/c
    08-05-2024JournalSalary A/c Dr.₹60,000To Outstanding Salary
    09-05-2024JournalRent A/c Dr.₹12,000To Outstanding Rent
    10-05-2024JournalCommission A/c Dr.₹4,000To Payable A/c
    11-05-2024JournalPenalty Charges A/c Dr.₹500To Vendor A/c
    12-05-2024JournalInput GST A/c Dr.₹2,000To Output GST A/c
    13-05-2024JournalInterest Receivable A/c Dr.₹1,200To Interest Income A/c
    14-05-2024JournalBad Debts A/c Dr.₹5,000To Debtors A/c
    15-05-2024JournalAccrued Income A/c Dr.₹3,500To Income A/c

    🔸 46–60: Purchase Vouchers

    DateVoucher TypeSupplierDebit (Purchase)Credit (Supplier)
    01-06-2024PurchaseABC Traders₹10,000ABC Traders
    02-06-2024PurchaseXYZ Pvt. Ltd.₹25,000XYZ Pvt. Ltd.
    03-06-2024PurchasePQR Industries₹12,500PQR Industries
    04-06-2024PurchaseEcom Sales₹15,000Ecom Sales
    05-06-2024PurchaseTech Supplies₹8,000Tech Supplies
    06-06-2024PurchaseOffice Deals₹6,000Office Deals
    07-06-2024PurchasePaper Mart₹3,500Paper Mart
    08-06-2024PurchaseBilling Solutions₹9,000Billing Solutions
    09-06-2024PurchaseCentral Traders₹20,000Central Traders
    10-06-2024PurchaseArora Equipments₹11,000Arora Equipments
    11-06-2024PurchaseSkytech Supplies₹17,000Skytech Supplies
    12-06-2024PurchaseDelta Electronics₹19,500Delta Electronics
    13-06-2024PurchaseOffice Mart₹4,500Office Mart
    14-06-2024PurchaseSunrise Solutions₹13,000Sunrise Solutions
    15-06-2024PurchaseVision Traders₹7,500Vision Traders

    🔸 61–75: Sales Vouchers

    DateVoucher TypeCustomerDebit (Customer)Credit (Sales)
    16-06-2024SalesMr. Arjun₹20,000Sales A/c
    17-06-2024SalesABC Corp₹30,000Sales A/c
    18-06-2024SalesRamesh Agencies₹15,000Sales A/c
    19-06-2024SalesIT World₹12,000Sales A/c
    20-06-2024SalesBright Retail₹10,000Sales A/c
    21-06-2024SalesJay Traders₹5,000Sales A/c
    22-06-2024SalesNitin Stores₹18,000Sales A/c
    23-06-2024SalesEasyTech₹25,000Sales A/c
    24-06-2024SalesCool Mart₹9,000Sales A/c
    25-06-2024SalesElectro Point₹6,000Sales A/c
    26-06-2024SalesHonest Retail₹11,000Sales A/c
    27-06-2024SalesSagar Traders₹13,500Sales A/c
    28-06-2024SalesMax Systems₹7,500Sales A/c
    29-06-2024SalesB2B Supplies₹17,000Sales A/c
    30-06-2024SalesMohit Traders₹22,000Sales A/c

    🔸 76–85: Contra Vouchers

    DateVoucher TypeParticularsDebitCredit
    01-07-2024ContraBank A/c Dr.₹10,000To Cash A/c
    02-07-2024ContraCash A/c Dr.₹5,000To Bank A/c
    03-07-2024ContraBank A/c Dr.₹15,000To Bank A/c (Transfer)
    04-07-2024ContraPetty Cash A/c Dr.₹3,000To Bank A/c
    05-07-2024ContraCash A/c Dr.₹7,000To Bank A/c
    06-07-2024ContraBank A/c Dr.₹4,000To Petty Cash A/c
    07-07-2024ContraBank A/c Dr.₹20,000To Cash A/c
    08-07-2024ContraBank A/c Dr.₹10,000To Bank A/c
    09-07-2024ContraCash A/c Dr.₹2,000To Bank A/c
    10-07-2024ContraPetty Cash A/c Dr.₹1,000To Bank A/c

    🔸 86–90: Debit Note Vouchers

    DateVoucher TypeParticularsDebitCredit
    11-07-2024Debit NoteABC Traders A/c Dr.₹2,000To Purchase Return A/c
    12-07-2024Debit NoteXYZ Pvt. Ltd. A/c Dr.₹3,000To Purchase Return A/c
    13-07-2024Debit NoteEcom Sales A/c Dr.₹1,500To Purchase Return A/c
    14-07-2024Debit NoteCentral Traders A/c Dr.₹2,500To Purchase Return A/c
    15-07-2024Debit NoteVision Traders A/c Dr.₹1,200To Purchase Return A/c

    🔸 91–95: Credit Note Vouchers

    DateVoucher TypeParticularsDebitCredit
    16-07-2024Credit NoteSales Return A/c Dr.₹3,000To Arjun A/c
    17-07-2024Credit NoteSales Return A/c Dr.₹2,000To ABC Corp A/c
    18-07-2024Credit NoteSales Return A/c Dr.₹1,500To IT World A/c
    19-07-2024Credit NoteSales Return A/c Dr.₹2,500To Jay Traders A/c
    20-07-2024Credit NoteSales Return A/c Dr.₹1,000To Cool Mart A/c

    🔸 96–100: Payroll Vouchers

    DateVoucher TypeParticularsDebitCredit
    21-07-2024PayrollSalary A/c Dr.₹40,000To Bank A/c
    22-07-2024PayrollWages A/c Dr.₹15,000To Cash A/c
    23-07-2024PayrollBonus A/c Dr.₹5,000To Bank A/c
    24-07-2024PayrollProvident Fund A/c₹4,000To Bank A/c
    25-07-2024PayrollGratuity A/c Dr.₹2,500To Bank A/c

    ✅ The Excel file contains all 100 Tally voucher entries

    Tally Voucher Entries 100 ExamplesDownload

    ✅ How to Do Voucher Entry in Tally – Step-by-Step Guide

    Tally uses voucher entries to record all business transactions—like purchases, sales, expenses, payments, etc.—following double-entry accounting.

    🧾 Step 1: Open Tally and Select Company

    • Launch TallyPrime or Tally ERP 9.
    • From the Company Info screen, either:
      • Select an existing company, or
      • Press Alt + F3 to create a new company (enter name, address, financial year, etc.).

    🧾 Step 2: Enable Required Vouchers (Optional)

    Some vouchers like Debit Note, Credit Note, or Payroll may not appear by default.

    • Go to: Gateway of Tally → F11: Features → Accounting Features
    • Enable:
      • Use debit/credit notes
      • Maintain payroll
      • Enable GST/TDS if required

    🧾 Step 3: Create Ledger Accounts (If Not Already Created)

    You need ledger accounts for customers, suppliers, expenses, income, etc.

    • Go to: Gateway of Tally → Accounts Info → Ledgers → Create
    • Example:
      • ABC Traders under Sundry Creditors
      • Sales A/c under Sales Accounts
      • Bank A/c under Bank Accounts
      • Salary A/c under Indirect Expenses

    🧾 Step 4: Go to Accounting Vouchers

    • Gateway of Tally → Vouchers
    • You’ll see a vertical menu with voucher types.

    Use shortcut keys to select the voucher type:

    Voucher TypeShortcut Key
    PaymentF5
    ReceiptF6
    JournalF7
    SalesF8
    PurchaseF9
    Debit NoteCtrl+F9
    Credit NoteCtrl+F8
    ContraF4
    PayrollCtrl+F4

    🧾 Step 5: Enter the Voucher

    Example: Entering a Payment Voucher

    1. Press F5 for Payment
    2. Date: Enter the date of transaction (e.g., 01-04-2024)
    3. Account: Select the expense or ledger being paid (e.g., Rent A/c)
    4. Amount: Enter the amount
    5. By Account: Select the mode of payment (e.g., Bank A/c or Cash A/c)
    6. Enter narration (optional): e.g., “Rent for April 2024”
    7. Press Enter and accept with Ctrl + A to save

    🧾 Step 6: Repeat for Other Transactions

    Use the shortcut keys to enter:

    • Receipts for money received
    • Sales/Purchase for goods/services sold or bought
    • Contra for cash deposit/withdrawals between bank & cash
    • Journal for non-cash adjustments
    • Credit/Debit Notes for returns
    • Payroll for salary processing

    🧾 Step 7: Verify Entries in Day Book or Ledger

    • Go to Display → Day Book to review all transactions
    • Use Alt + F1 for detailed view
    • You can also go to Display → Account Books → Ledger to see specific ledger-wise details

    📝 Example Voucher Entry

    Rent Paid ₹15,000 by Cash

    • Voucher Type: Payment (F5)
    • Debit: Rent A/c Dr. ₹15,000
    • Credit: Cash A/c ₹15,000
    • Narration: “Rent paid for April”

    ✅ Tips:

    • Use Tab to move between fields.
    • Use Ctrl+A to save quickly.
    • Maintain narrations for clarity.
    • You can configure GST in vouchers if enabled in features.

    📘 Want to Practice These Tally Voucher Entries Like a Pro?

    If you’re just starting out or aiming to sharpen your skills in Tally ERP 9, TallyPrime, GST, and Microsoft Excel, I highly recommend checking out this step-by-step practical training course 👇
    🔗 https://www.iturninstitute.in/course/tally-erp-9-tallyprime-gst-microsoft-excel-training-basic-to-advanced/

    Designed for students, job seekers, and working professionals alike, this all-in-one course will teach you how to:

    • Handle real-world accounting tasks confidently
    • Manage payroll, inventory, and GST filings
    • Build clean Excel reports for MIS and data analysis

    🎥 18.5 hours of guided video lessons
    📄 20+ downloadable templates and real data
    📊 Based on the latest industry practices
    🏅 Certificate of Completion included

    Learn at your own pace, and start applying these skills immediately—whether in interviews, internships, or your current job.

    Top rated products

  • Ledger Creation Examples in Tally ERP 9

    In accounting, a ledger is a principal book or record where all financial transactions of a business are recorded. It is essentially a collection of accounts, each representing a specific aspect of the business’s financial activities. Ledgers serve as the foundation for preparing financial statements and analyzing the financial health of a business.

    Components of a Ledger:

    1. Account Name: Each ledger account has a unique name that represents the type of transaction it records. For example, “Cash Account,” “Accounts Receivable,” “Sales,” etc.
    2. Date: The date of the transaction is recorded in the ledger to track when the transaction occurred.
    3. Description: A brief description of the transaction is included to provide context and clarity.
    4. Debit and Credit Columns: The ledger typically has separate columns for debit and credit entries. Debits represent amounts added to the account, while credits represent amounts deducted from the account.

    Creating a Ledger in Tally ERP 9:

    Here’s a detailed explanation of how to create a ledger in Tally ERP 9:

    1. Launch Tally ERP 9: Open the Tally ERP 9 software on your computer.
    2. Select “Accounting Vouchers”: From the gateway of Tally, navigate to “Accounting Vouchers” by pressing F2 or by selecting it from the menu.
    3. Choose “Ledger”: In the “Accounting Vouchers” screen, select the option for creating a new ledger. This is typically done by pressing Alt + C or selecting “Create” from the menu.
    4. Enter Ledger Details:
    • Name: Enter the name of the ledger. For example, if you’re creating a ledger for cash transactions, you might name it “Cash Account.”
    • Under: Specify the group under which the ledger will be categorized. Groups help organize similar types of accounts together. For example, a cash account might be categorized under the “Cash-in-Hand” group.
    • Address: Optionally, you can enter the address associated with the ledger.
    • GST Details: If applicable, enter GST-related details such as GSTIN, State, etc.
    • Opening Balance: If you’re creating the ledger at the beginning of a financial period and there’s an opening balance, you can enter it here.
    • Save: After entering all the necessary details, save the ledger by pressing Ctrl + A or selecting “Yes” when prompted to save.

    Examples of Creating Ledgers:

    Example 1: Cash Account:

    • Name: Cash Account
    • Under: Cash-in-Hand
    • Opening Balance: ₹1000

    Example 2: Sales Account:

    • Name: Sales Account
    • Under: Direct Income
    • Opening Balance: ₹0 (Sales accounts typically start with zero balance)

    Example 3: Accounts Receivable:

    • Name: Accounts Receivable
    • Under: Sundry Debtors
    • Opening Balance: ₹5000

    Example 4: Accounts Payable:

    • Name: Accounts Payable
    • Under: Sundry Creditors
    • Opening Balance: ₹2000

    Example 5: Bank Account:

    • Name: Bank Account
    • Under: Bank Accounts
    • Opening Balance: ₹5000

    Example 6: Rent Expense:

    • Name: Rent Expense
    • Under: Indirect Expenses
    • Opening Balance: ₹0

    Example 7: Salary Payable:

    • Name: Salary Payable
    • Under: Current Liabilities
    • Opening Balance: ₹0

    Example 8: Purchase Account:

    • Name: Purchase Account
    • Under: Direct Expenses
    • Opening Balance: ₹0

    Example 9: Office Equipment:

    • Name: Office Equipment
    • Under: Fixed Assets
    • Opening Balance: ₹50000

    Example 10: Loan Payable:

    • Name: Loan Payable
    • Under: Loans (Long-term Liabilities)
    • Opening Balance: ₹100000

    Example 11: Advertising Expenses:

    • Name: Advertising Expenses
    • Under: Indirect Expenses
    • Opening Balance: ₹0

    Example 12: Equity Capital:

    • Name: Equity Capital
    • Under: Capital Account
    • Opening Balance: ₹0

    These examples cover various aspects of a business’s financial transactions, including accounts for cash, sales, accounts receivable, accounts payable, bank balances, expenses, assets, liabilities, and equity. Properly setting up and maintaining ledgers in Tally ERP 9 ensures accurate financial record-keeping and reporting.