Tally Prime Session 2: Voucher Entry with Debit and Credit...

Tally Prime Session 2: Voucher Entry with Debit and Credit – Solved Questions

इस lesson में हम Tally Prime में Voucher Entry with Debit and Credit को practical examples के साथ सीखेंगे। इसमें Contra, Payment, Receipt और Purchase Voucher की entries, Debit-Credit rules, Narration और important calculations दिए गए हैं।

Learning Objective:
इस lesson के बाद students Tally Prime में Cash, Bank, Party, Expenses, Income, Discount और Bad Debts से संबंधित practical voucher entries कर सकेंगे।

Important Tally Prime Shortcut Keys

Shortcut Key	Voucher / Function	Use
F4	Contra Voucher	Cash और Bank के बीच transfer
F5	Payment Voucher	Payment करने के लिए
F6	Receipt Voucher	Amount receive करने के लिए
F7	Journal Voucher	Adjustment entries
F8	Sales Voucher	Sales entry
F9	Purchase Voucher	Purchase entry
F2	Change Date	Voucher date बदलने के लिए
Ctrl + H	Single/Double Entry	Entry mode बदलने के लिए
Alt + C	Create Ledger	नया Ledger बनाने के लिए
Ctrl + A	Accept	Voucher Save/Accept करने के लिए

Session 1 के Important Opening Balances

Ledger	Opening Balance
M/s Genlite	₹40,000 Cr.
Shakti India	₹25,000 Cr.
Modern Traders	₹30,000 Dr.
Bearing & Spares	₹25,000 Dr.
Outstanding AM Charges	₹6,000 Cr.
Cash	₹60,000 Dr.
SBI Bank	₹3,25,000 Dr.

1. UTI Bank में ₹25,000 जमा किया

English: Deposited ₹25,000 into UTI Bank.

Hindi: UTI Bank में ₹25,000 जमा किया।

Voucher: Contra (F4)

UTI Bank A/c          Dr. ₹25,000
    To Cash A/c                  ₹25,000

Narration: Being ₹25,000 deposited into UTI Bank from cash.

2. Cash से ₹1,000 Petty Cash में Transfer किया

English: Transferred ₹1,000 from Cash to Petty Cash for daily expenses.

Hindi: दैनिक खर्चों के लिए Cash से ₹1,000 Petty Cash में हस्तांतरित किया।

Voucher: Contra (F4)

Petty Cash A/c        Dr. ₹1,000
    To Cash A/c                   ₹1,000

Narration: Being ₹1,000 transferred from Cash to Petty Cash for daily expenses.

3. Outstanding Expenses का ₹6,000 भुगतान किया

English: Paid ₹6,000 of outstanding expenses in cash.

Hindi: ₹6,000 अदत्त व्यय का नकद भुगतान किया।

Voucher: Payment (F5)

Outstanding AM Charges A/c   Dr. ₹6,000
    To Cash A/c                         ₹6,000

Narration: Being ₹6,000 outstanding AM charges paid in cash.

4. M/s Genlight को ₹25,000 भुगतान किया

English: Paid ₹25,000 to M/s Genlight by SBI cheque.

Hindi: मे. जनलाइट को SBI के चेक द्वारा ₹25,000 भुगतान किया।

Cheque No.: 500125

Voucher: Payment (F5)

M/s Genlight A/c      Dr. ₹25,000
    To SBI Bank A/c              ₹25,000

Narration: Being ₹25,000 paid to M/s Genlight by SBI cheque No. 500125.

5. Shakti India को Payment और Discount Received

English: Paid ₹24,500 to Shakti India by SBI cheque and received ₹500 as discount.

Hindi: शक्ति इंडिया को SBI के चेक द्वारा ₹24,500 चुकाया और ₹500 की छूट प्राप्त की।

Cheque No.: 500126

Voucher: Payment (F5)

Opening Balance = ₹25,000
Payment by Cheque = ₹24,500
Discount Received = ₹500

Shakti India A/c          Dr. ₹25,000
    To SBI Bank A/c                  ₹24,500
    To Discount Received A/c            ₹500

Narration: Being ₹24,500 paid to Shakti India by SBI cheque No. 500126 and ₹500 received as discount.

6. Modern Traders से ₹10,000 Cash प्राप्त किया

English: Received ₹10,000 in cash from Modern Traders.

Hindi: मॉडर्न ट्रेडर्स से ₹10,000 नकद प्राप्त किया।

Voucher: Receipt (F6)

Cash A/c              Dr. ₹10,000
    To Modern Traders A/c        ₹10,000

Narration: Being ₹10,000 received in cash from Modern Traders.

7. Bearing & Spares से Receipt और Discount Allowed

English: Received ₹24,500 from Bearing & Spares by cheque and deposited it into UTI Bank. The balance of ₹500 was allowed as discount.

Hindi: बेयरिंग & स्पेयर्स से ₹24,500 चेक द्वारा प्राप्त किया और UTI Bank में जमा किया। शेष ₹500 की छूट दी।

Cheque No.: 721091

Voucher: Receipt (F6)

Opening Balance = ₹25,000
Amount deposited = ₹24,500
Discount Allowed = ₹500

UTI Bank A/c             Dr. ₹24,500
Discount Allowed A/c     Dr. ₹500
    To Bearing & Spares A/c       ₹25,000

Narration: Being ₹24,500 received from Bearing & Spares by cheque No. 721091, deposited into UTI Bank and ₹500 allowed as discount.

8. Modern Traders – 90% Received और Bad Debts

English: Received 90% of the outstanding amount from Modern Traders and the remaining amount became Bad Debts.

Hindi: मॉडर्न ट्रेडर्स से 90% बकाया राशि प्राप्त की और शेष राशि Bad Debts हो गई।

Calculation

Opening Balance	₹30,000
Less: Amount received in Q.6	₹10,000
Remaining Balance	₹20,000
90% Received	₹18,000
10% Bad Debts	₹2,000

Voucher: Receipt (F6)

Cash A/c              Dr. ₹18,000
Bad Debts A/c         Dr. ₹2,000
    To Modern Traders A/c       ₹20,000

Narration: Being 90% of the outstanding amount received from Modern Traders and the balance of ₹2,000 treated as Bad Debts.

9. General Expenses का ₹550 भुगतान

English: Paid ₹550 for general expenses in cash.

Hindi: सामान्य व्यय का ₹550 नकद भुगतान किया।

Voucher: Payment (F5)

General Expenses A/c      Dr. ₹550
    To Cash A/c                     ₹550

Narration: Being ₹550 paid in cash for general expenses.

10. Office के लिए ₹15,000 का Furniture खरीदा

English: Purchased furniture for office for ₹15,000 from Style Spa.

Hindi: Style Spa से कार्यालय के लिए ₹15,000 का Furniture खरीदा।

Ref. No.: Asst./1

Voucher: Purchase (F9)

Furniture A/c          Dr. ₹15,000
    To Style Spa A/c              ₹15,000

Narration: Being furniture purchased for office for ₹15,000 from Style Spa, Ref. No. Asst./1.

11. ₹6,500 Interest Received और SBI में जमा

English: Received ₹6,500 as interest and deposited it into SBI Bank.

Hindi: ₹6,500 ब्याज प्राप्त किया और उसे SBI Bank में जमा किया।

Cheque No.: 854721

Voucher: Receipt (F6)

SBI Bank A/c              Dr. ₹6,500
    To Interest Received A/c       ₹6,500

Narration: Being ₹6,500 interest received by cheque No. 854721 and deposited into SBI Bank.

12. ₹45,000 Commission प्राप्त किया

English: Received ₹45,000 as commission.

Hindi: ₹45,000 कमीशन प्राप्त किया।

Voucher: Receipt (F6)

Cash A/c                  Dr. ₹45,000
    To Commission Received A/c      ₹45,000

Narration: Being ₹45,000 received as commission.

Important Debit and Credit Rules

Situation	Rule
Expense	Debit
Party Payment	Debit Party
Cash/Bank Payment	Credit Cash/Bank
Cash/Bank Receipt	Debit Cash/Bank
Income	Credit
Discount Received	Credit
Discount Allowed	Debit
Bad Debts	Debit

Final Balance Check

Particular	Amount
Cash	₹1,00,450
Petty Cash	₹1,000
SBI Bank	₹2,82,000
UTI Bank	₹49,500
Discount Received	₹500
Discount Allowed	₹500
Bad Debts	₹2,000
General Expenses	₹550
Interest Received	₹6,500
Commission Received	₹45,000

Practice Tips for Students

सबसे पहले transaction को ध्यान से पढ़ें।
पहचानें कि यह Contra, Payment, Receipt या Purchase है।
फिर Debit और Credit Ledger चुनें।
Party का opening balance जरूर check करें।
Discount और Bad Debts की calculation ध्यान से करें।
अंत में Narration लिखकर voucher save करें।

Frequently Asked Questions (FAQ)

Payment Voucher की Shortcut Key क्या है?

Payment Voucher की shortcut key F5 है।

Receipt Voucher की Shortcut Key क्या है?

Receipt Voucher की shortcut key F6 है।

Contra Voucher का उपयोग कब किया जाता है?

Cash और Bank या Cash और Petty Cash के बीच transfer के लिए Contra Voucher का उपयोग किया जाता है।

Discount Received किस side में आता है?

Discount Received सामान्यतः Credit किया जाता है।

Discount Allowed किस side में आता है?

Discount Allowed सामान्यतः Debit किया जाता है।

Bad Debts किस side में आता है?

Bad Debts एक expense/loss है, इसलिए इसे Debit किया जाता है।

Conclusion

Tally Prime में सही voucher selection और Debit-Credit की समझ बहुत महत्वपूर्ण है। इस Session में दिए गए practical transactions को अभ्यास करने से students Payment, Receipt, Contra और Purchase Voucher में entries करना आसानी से सीख सकते हैं।

Next Step: सभी 12 transactions को Tally Prime में स्वयं enter करें और प्रत्येक voucher की Debit तथा Credit राशि को verify करें।