A Journal Voucher in Tally Prime is used to record adjustment and non-cash accounting transactions that do not normally involve direct cash or bank payments. It is mainly used for recording transactions such as depreciation, outstanding expenses, prepaid expenses, provisions, adjustments, and transfers between certain ledger accounts.

In Tally Prime, the Journal Voucher is commonly accessed using F7.

When is Journal Voucher Used?

Journal Voucher is generally used when an accounting entry needs to be recorded without an immediate cash or bank transaction.

Common examples include:

• Depreciation on fixed assets
• Outstanding expenses
• Prepaid expenses
• Accrued income
• Provision for expenses
• Bad debts
• Rectification of accounting errors
• Adjustment entries
• Transfer of amounts between accounts

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Example of Journal Voucher

Suppose depreciation on office furniture is ₹5,000.

The accounting entry will be:

Particulars	Debit (₹)	Credit (₹)
Depreciation A/c	5,000	—
To Furniture A/c	—	5,000

Here, Depreciation A/c is debited because depreciation is an expense, while Furniture A/c is credited because the value of the asset decreases.

Another Example – Outstanding Salary

Salary of ₹10,000 is outstanding at the end of the month.

Entry:

Particulars	Debit (₹)	Credit (₹)
Salary A/c	10,000	—
To Outstanding Salary A/c	—	10,000

No cash or bank is involved in this transaction, so it can be recorded through a Journal Voucher.

Journal Voucher – Practical Assignments

Do the following entry of Journal Voucher.
01-04-2026: Record ₹5,000 depreciation on office furniture. Pass the required adjustment entry using Journal Voucher.
03-04-2026: Salary of ₹12,000 is outstanding for the month. Record the outstanding salary adjustment using Journal Voucher.
05-04-2026: Office rent of ₹10,000 is outstanding. Record the adjustment entry using Journal Voucher.
07-04-2026: Insurance expense of ₹6,000 has been paid in advance. Record the prepaid insurance adjustment using Journal Voucher.
09-04-2026: Depreciation on office equipment is ₹8,000. Record the depreciation adjustment using Journal Voucher.
11-04-2026: Commission income of ₹7,500 has been earned but not yet received. Record the accrued commission income using Journal Voucher.
13-04-2026: Create a provision of ₹4,000 for outstanding electricity expenses. Record the adjustment using Journal Voucher.
15-04-2026: Goods worth ₹3,000 were withdrawn by the owner for personal use. Record the required adjustment entry using Journal Voucher.
17-04-2026: Write off ₹2,500 as bad debts from a customer account. Record the transaction using Journal Voucher.
19-04-2026: Depreciation on computers is calculated at ₹10,000. Record the depreciation adjustment using Journal Voucher.
21-04-2026: Interest income of ₹5,000 has been earned but is yet to be received. Record the accrued interest income using Journal Voucher.
23-04-2026: Advertisement expense of ₹4,000 has been paid in advance. Record the prepaid advertisement adjustment using Journal Voucher.
25-04-2026: Salary of ₹15,000 is outstanding at the end of the month. Record the adjustment using Journal Voucher.
27-04-2026: Depreciation on machinery is ₹12,000. Record the depreciation entry using Journal Voucher.
29-04-2026: An amount of ₹3,500 is to be written off as bad debts from a debtor. Record the adjustment using Journal Voucher.