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JOURNAL ENTRIES WITH EXAMPLE IN TALLY ERP 9 IN HINDI

 Tally Erp 9 is the important Software business transaction day by day  accounting Software Accounting Voucher Purchase, Sale, Receipt Contra Payment Journal Voucher Different Part in Voucher Entries Transaction

F4  CONTRA  : Record funds transfer  between Cash and bank Account .

 1. Deposit into bank or opened bank account .

                                   Cr. Cash

                                   Dr.  Bank

 Withdraw from bank   

                                  Cr.  Bank

                                   Dr.   Cash   

F5  PAYMENT   :   Record all bank and Cash Payment

                                 Paid or Give     Dr.

                                                            Cr. cash/bank  (in cash cheque) 

F6   RECEIPT :   Records all Receipt into bank or Cash Accounts .

                                   Received or Borrow or Take Cr

                                                      Dr   cash /bank  (in case cheque)

F8 SALE :        Records all Sales

                                   Dr  cash/Party ( in case of credit party)

                                     Cr Sales 

F9 PURCHASE :  Records all Purchase.

                                  Cr . Cash party incase of credit party 

                                   Dr.  Purchase  

 F7 JOURNAL :      Record be adjust between ledger .

WRITE THE FOLLOWING TRANSACTIONS /-

1. Commenced business with cash Rs 10000

2. Deposit into banks  Rs 15000

3. Bought office furniture Rs 3000

4. Sold goods for cash  Rs 2500

5. Purchase goods from Mr. X on credit  Rs 20000

6. Sold goods to Mr. Y on credit Rs 3000

7. Received Cash from Mr. Y on account Rs 2000

8. Paid Cash  to  Mr. X  Rs 1000

9. Received  Commission Rs 50

10. Received interest on bank deposit  Rs 100

11. Paid into bank  Rs 1000

12. Paid for Advertisement  Rs 500

S.No  KEY    VOUCHER      LEDGER        GROUP              TYPE        PRINCIPAL  AMOUNT   

 1.     F6         Receipt            Cr. Capital          Capital A/c          Personal     Giver            1000

                                                Dr. Cash              C ash in hand       Real        Come in        1000

  2.   F4         Contra              Cr. Cash              Cash in hand        Real         Goes out        15000

                                               Dr. Bank                  Bank                   Real         Come in         15000

3.   F5           Payment        Dr. office furniture       fixed assets         Real          Come in         3000

                                               Cr. Cash                     Cash in hand       Real          Goes in           3000

4. F8          Sales                      Dr. Cash                  Cash in hand          Real          Come in        2500

                                                Cr. Sale                    Sale A/c                   Real         Goes out       2500

5. F9         Purchase                  Cr.X                      Sundry Creditor   Personal  Giver        2000

                                                Dr. Purchase             Purchase A/c           Real      Come in   2000

6. F8        Sale                            Dr. Y                      Sundry Debtor      Personal   Receiver     3000

                                              Cr. Sale                        Sale  A/C                Real           Goes out   3000

7. F6       Receipt                   Cr. Y                                                                               Giver      2000

                                                   Dr. Cash                 Cash  in hand       Real            Come in     2000

  8.  F5      Payment             Dr.X                                                                                Receiver      1000                                                   Cr. Cash                  Cash in hand            Real          Goes out        1000

9.    F6     Receipt               Cr. Commission           Indirect Income     Nominal   Creditall       50

                                               Dr. Cash                     Cash in hand           Real          Income           50

10 . F6     Receipt              Cr. Interest                 Indirect Income        Nominal       Creditall   100

                                         Dr. on bank  deposit                                                                   Income    100

11.   F4     Contra            Cr. Cash                      Cash in hand               Real            Goes out       1000

                                         Dr. Bank                      Bank a/c                       Real         Comes in       1000

12.  F5    Payment          Dr. Advertisement       Indirect exp.                Nominal    DebitExp.     500

                                          Cr. Cash                      Cash in hand                 Real           Goes out       500

WRITE THE FOLLOWING TRANSACTIONS /-

1.  Commenced  business with Cash Rs 30000 and Machinery Rs 20000/-

     F6  Receipt                                         Debit                                 Credit

          Cash A/C  Dr.                                30000

            Machinery A/C Dr.                       20000

           To Capital                                                                                50000

2.  Deposit cash into bank   Rs 25000/-

F4  Contra                                             Debit                                 Credit

        Bank A/C Dr.                                 25000

         To Cash                                                                                       25000

  3.      Bought furniture for cash Rs 1000/-

          F5    Payment                              Debit                                 Credit

             Furniture A/C  Dr.                     1000

               To Cash                                                                                1000

4.   Paid  for stationary Rs 100/-

     F5    Payment                              Debit                                 Credit

           Stationary A/C Dr.                 4000

              To cash                                                                             4000

5.  withdraw from bank for business use Rs 10000

F4  Contra                                             Debit                                 Credit

   Cash A/C                                            10000

           To Bank                                                                                   10000    

   6. Sold goods for cash Rs 4000

           F8    Sale                                   Debit                                 Credit

            Cash A/C                                  4000

           To Sale                                                                                 4000

7.   Withdraw from business for personal use Rs 1000

   F5    Payment                              Debit                                 Credit

   Drawing A/C Dr.                        1000

   To Cash                                                                                 1000

 8.Bought goods from kappor Bro's  on credit Rs 2000

F9      Purchase                        Debit                                        Credit

Purchase goods A/C Dr           2000

To Kappor Bro's                                                                          2000

   9. Goods returned to Kappor Bro's Rs 200

        USE Debit & Credit Note                                 yes

        Recorded Credit note in Invoice Mode              yes 

       Recorded  Debit note in Invoice Mode              yes

 F9 Debit Note                              Debit                               Credit

Kappor Bro's                                     200

Purchase return                                                                       200 

10 .Paid   Cash to kappor Bro's Rs 1800

F5  Payment                                   Debit                            Credit

 Kappor's Bro's                             1800

To Cash A/c                                                                            1800

   11. With Draw Cash for the Personal Case from Bank Rs 500/-

     F5 Payment                                   Debit                            Credit

     Drawing A/c  Dr.                            500                                500   

      To Cash A/c                                     500                                500

   12.  Bought Goods from Ravi Son's Rs 2000/-

         F5 Payment                                   Debit                            Credit

        Purchase Goods  A/c  Dr.                2000

         To Ravi & Son's A/c                                                                            2000 

13.   Sold Goods to  S.Nayak Rs1500/- 

        F8    Sale                                   Debit                                 Credit

        S. Nayak A/c Dr.                           1500

        To Sale A/c                                                                        1500  

  14.  Goods Return By S. Nayak Rs 100/-

      F8  Debit Note                              Debit                               Credit

       Sale Return A/c                               100

        To  S. Nayak                                                                         100 

 15.  Paid to Ravi  Son's by Cheque Rs 2000/-

      F5 Payment                                   Debit                            Credit

      Ravi & Son's A/c Dr.                        2000

      To Bank A/c                                                                            2000

  16. Paid  Salary Rs 500, Wage Rs 150 Rent Rs 180/-

        F5 Payment                                   Debit                            Credit

        Salary A/c  Dr.                                500

        Wage A/c Dr.                                    150

         Rent A/c Dr.                                    180

          To Cash A/c                                                                          830

17.  Provide Interest on Capital Rs 400/-

         F6  Receipt                                         Debit                                 Credit

            Cash A/c  Dr.                                    400

            To Capital Interest                                                                        400


 

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