What is a Receipt Voucher?
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.
Enter the Receipt Date
Enter the date on which the money was received.
For example:
11/04/2026
Select the Receipt Mode
Select the account into which the money is received.
It can be:
- Cash A/c
- HDFC Bank
- State Bank of India
- ICICI Bank
- Axis Bank
- Or another bank ledger.
Select the Customer Ledger
Select the relevant Sundry Debtor.
For example:
Tata Consumer Products Limited
The customer’s account is credited when payment is received.
Use Agst Ref for an Existing Sales Bill
If the receipt is against an existing sales invoice, select:
Agst Ref
Then select the relevant sales invoice.
For example:
SAL/01/85
This connects the receipt with the original sales invoice and reduces the customer’s outstanding balance.
Enter the Receipt Amount
Enter the amount received from the customer.
The receipt may be:
Full Receipt
The customer pays the complete outstanding invoice amount.
The bill becomes fully settled.
Partial Receipt
The customer pays only part of the outstanding amount.
The remaining balance continues to appear as outstanding.
For example:
| Particulars | Amount |
|---|---|
| Original Sales Invoice | ₹10,030 |
| Amount Received | ₹8,000 |
| Remaining Outstanding | ₹2,030 |
Save the Voucher
Before accepting the voucher, verify:
- Date
- Cash/Bank account
- Customer
- Invoice reference
- Receipt amount
- Remaining outstanding amount
Then save the voucher.
Receipt Voucher — Basic Accounting Entry
When money is received from a customer:
| Particulars | Dr. (₹) | Cr. (₹) |
|---|---|---|
| Cash/Bank A/c | Receipt 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.