Receipt Voucher in Tally

A Receipt Voucher in Tally is used to record money received by a business from customers, debtors, or other sources.

It is commonly used when the business receives money through Cash or Bank. A Receipt Voucher helps maintain accurate records of incoming money and reduces the outstanding balance of customers when their invoices are settled.

For example, when a customer pays an amount against an earlier credit sale, the customer’s outstanding sales invoice can be settled using Agst Ref (Against Reference) in the Receipt Voucher.

Example

Suppose a business sold goods to Tata Consumer Products Limited on credit and recorded the sale using Invoice No. SAL/01/85.

Later, the business receives ₹7,080 by Cash against that invoice.

The Receipt Voucher records:

  • Receipt amount — ₹7,080
  • Receipt mode — Cash
  • Customer — Tata Consumer Products Limited
  • Invoice No. — SAL/01/85
  • Reference Type — Agst Ref
  • Settlement — Full receipt

Why is a Receipt Voucher Used?

A Receipt Voucher is used to record:

  • Money received from customers
  • Collection from Sundry Debtors
  • Cash receipts
  • Bank receipts
  • Receipts against sales invoices
  • Partial collection from customers
  • Full settlement of customer invoices
  • Other business-related receipts

It helps the business track money received and the amount still receivable from customers.

How to Create a Receipt Voucher in Tally

Open the Receipt Voucher

Open the company in Tally and go to:

Gateway of Tally → Vouchers → F6: Receipt

Select Voucher Mode if required.

Receipt Voucher — Basic Accounting Entry

When money is received from a customer:

ParticularsDr. (₹)Cr. (₹)
Cash/Bank A/cReceipt Amount—
Sundry Debtor—Receipt Amount

Easy Rule

Cash/Bank → Debit

Customer/Debtor → Credit

Important Points to Remember

  • F6 is generally used for Receipt Voucher.
  • Use Receipt Voucher when money is received by the business.
  • Money can be received through Cash or Bank.
  • Use Agst Ref when receiving money against an existing sales invoice.
  • Full receipt completely settles the invoice.
  • Partial receipt leaves the remaining amount outstanding.
  • For customer receipts, the Sundry Debtor is credited.
  • Cash or Bank is debited.

Receipt Voucher Practice Questions

Record the following transactions in Tally → Receipt Voucher (F6) → Voucher Mode. For receipts against existing sales bills, select the relevant Sundry Debtor, choose Agst Ref, and select the corresponding Sales Bill.

Sr. No.DatePractical Assignment
111/04/2026Received ₹7,080 in Cash from Tata Motors Limited against sales bill SAL/01/85 as full payment.
208/04/2026Received ₹8,000 through HDFC Bank from Titan Company Limited against sales bill SAL/02/86 as partial payment.
315/04/2026Received ₹14,560 through State Bank of India from Siemens Limited against sales bill SAL/03/87 as full payment.
422/04/2026Received ₹5,000 in Cash from Hindalco Industries Limited against sales bill SAL/04/88 as partial payment.
520/04/2026Received ₹18,880 through ICICI Bank from Nestlé India Limited against sales bill SAL/05/89 as full payment.
627/04/2026Received ₹20,000 through Axis Bank from Tata Consumer Products Limited against sales bill SAL/06/90 as partial payment.
720/04/2026Received ₹11,200 in Cash from Cipla Limited against sales bill SAL/07/91 as full payment.
828/04/2026Received ₹25,000 through Kotak Mahindra Bank from Sun Pharmaceutical Industries Limited against sales bill SAL/08/92 as partial payment.
905/05/2026Received ₹14,750 through Bank of India from Godrej Industries Limited against sales bill SAL/09/93 as full payment.
1028/04/2026Received ₹5,000 in Cash from Eicher Motors Limited against sales bill SAL/10/94 as partial payment.
1110/05/2026Received ₹21,280 through Canara Bank from Bharat Petroleum Corporation Limited against sales bill SAL/11/95 as full payment.
1208/05/2026Received ₹10,000 through Punjab National Bank from Indian Oil Corporation Limited against sales bill SAL/12/96 as partial payment.
1307/05/2026Received ₹11,550 in Cash from Tata Motors Limited against sales bill SAL/13/97 as full payment.
1415/05/2026Received ₹20,000 through Union Bank of India from Titan Company Limited against sales bill SAL/14/98 as partial payment.
1523/05/2026Received ₹20,650 through Bank of Baroda from Siemens Limited against sales bill SAL/15/99 as full payment.
1616/05/2026Received ₹15,000 in Cash from Hindalco Industries Limited against sales bill SAL/16/100 as partial payment.
1725/05/2026Received ₹17,110 through HDFC Bank from Nestlé India Limited against sales bill SAL/17/101 as full payment.
1802/06/2026Received ₹10,000 through ICICI Bank from Tata Consumer Products Limited against sales bill SAL/18/102 as partial payment.
1901/06/2026Received ₹35,840 through Axis Bank from Cipla Limited against sales bill SAL/19/103 as full payment.
2030/05/2026Received ₹10,000 in Cash from Sun Pharmaceutical Industries Limited against sales bill SAL/20/104 as partial payment.

Important Points for Students

  • Voucher Type: Receipt Voucher
  • Shortcut Key: F6
  • Voucher Mode: Accounting / Dr.-Cr. mode
  • Debit Ledger: Cash A/c or the specified Bank A/c
  • Credit Ledger: Relevant Sundry Debtor
  • Bill-wise Details: Select Agst Ref and choose the original sales bill number.
  • Full Receipt: Settles the entire outstanding invoice.
  • Partial Receipt: Leaves the remaining amount outstanding against the original bill.

Accounting Entry

For a receipt from a customer through Cash:

  • Cash A/c — Dr.
  • Sundry Debtor A/c — Cr.

For a receipt through Bank:

  • Bank A/c — Dr.
  • Sundry Debtor A/c — Cr.

Note: The full-payment amounts above match the invoice totals for the corresponding sales bills. Partial receipts leave a balance outstanding. These are accounting-only exercises and do not include stock quantities or godown details.