Glossary Accounting
Day Book
Definition
The Day Book lists every voucher entered for a day or period in date order, so you can review all sales, receipts, payments and adjustments in one place.
Example
On 14 November the Day Book of a Jaipur distributor shows 38 sales, 12 receipts, 5 payments and one ₹7,500 journal for discount allowed. The owner spots a ₹2,10,000 payment to a supplier who was due only ₹1,20,000 and asks about it the same evening, before the cheque clears.
Day Book in TallyPrime and in Cashflow OS
Where to find itIn TallyPrime
TallyPrime's Day Book shows the current day's vouchers by default. You can change the period, filter by voucher type and open any voucher from it.
On your phoneIn Cashflow OS
Cashflow OS shows the Day Book from the synced Tally data on phone and web, and owners can get alerts when vouchers are added, changed or deleted in Tally.
See how it works
Common misunderstandings
- Watch outChecking the Day Book only at month-end, when wrong entries are much harder to trace.
- Watch outAssuming a balanced Day Book means correct entries. It shows what was entered, not whether it was right.
Why owners check it
Most errors are easiest to fix on the day they happen. A quick look at the Day Book each evening shows what was billed, collected, paid and adjusted, and who entered it. It catches a bill entered twice, a payment posted to the wrong party, or a large cash expense nobody mentioned. It is also the simplest way to see whether entries are being made daily or saved up for month-end.
Example
| Voucher | No. | Party / ledger | Amount |
|---|---|---|---|
| Sales | 412 | Verma Hardware | ₹56,640 |
| Sales | 413 | Verma Hardware | ₹56,640 |
| Receipt | 88 | Khan Sanitary | ₹25,000 |
| Payment | 61 | Freight charges | ₹3,200 |
| Journal | 14 | Discount allowed | ₹4,500 |
Two identical bills to Verma Hardware in a row deserve a question: two real orders, or one entered twice? A ₹4,500 discount journal should match an approval. The Day Book does not tell you what is wrong, but it shows where to look.
Where it shows up in TallyPrime
In TallyPrime the Day Book opens from the main menu and shows today's vouchers by default; you can change the period, filter by voucher type, and open any voucher to see or edit it. It shows both accounting and order or inventory vouchers. Cashflow OS shows the same Day Book from the synced Tally data, so an owner can check the day's entries on the phone without going to the office PC. Our guide to the Tally Day Book has a daily checklist, and reports every owner should check lists what to look at next.
Related terms
Questions about Day Book
Is the Day Book the same as a cash book?
Can I see the Day Book for a past month?
Who should check the Day Book?
Does the Day Book show sales orders and delivery notes?
Can I see who entered a voucher?
This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.
