Glossary Accounting
Voucher
Definition
A voucher is the record of one business transaction, such as a sale, purchase, receipt or payment, with its date, amount and the ledgers it affects.
Example
On 20 November you pay ₹35,000 to Agarwal Packaging by NEFT against its bill 118. One payment voucher credits the bank ledger, debits Agarwal Packaging and settles bill 118. The bank book, the supplier ledger and the payables report all update together.
Voucher in TallyPrime and in Cashflow OS
Where to find itIn TallyPrime
Every entry in TallyPrime is made through a voucher type, such as sales, purchase, receipt, payment, contra, journal, credit note and debit note, plus order and inventory vouchers. You can create your own types based on these.
On your phoneIn Cashflow OS
In Cashflow OS, authorised users create and alter vouchers from the phone or web once the owner switches writing back on; Tally validates each entry and returns its reason if it refuses.
See how it works
Common misunderstandings
- Watch outUsing a journal for cash or bank movements that belong in receipt, payment or contra vouchers.
- Watch outBreaking the sales invoice series or reusing numbers, which GST does not allow.
Main voucher types
| Voucher | Used for |
|---|---|
| Sales | Invoices to customers |
| Purchase | Bills from suppliers |
| Receipt | Money received |
| Payment | Money paid |
| Contra | Cash deposited in bank, bank-to-bank transfers, cash withdrawn |
| Journal | Adjustments with no cash or bank, such as depreciation or TDS |
| Credit note / Debit note | Returns and changes to earlier bills |
There are also non-accounting vouchers such as sales orders, purchase orders, delivery notes, receipt notes and stock journals, which track orders and stock without touching accounts until an invoice follows. Our guide to Tally voucher types explains each one.
Example
On 10 November you receive ₹50,000 from Gupta Electricals by bank transfer against invoice 311. The receipt voucher debits the bank ledger ₹50,000 and credits Gupta Electricals ₹50,000, with the bill reference 311. After posting, the bank balance goes up, Gupta's outstanding goes down, and invoice 311 shows as settled in the bill-wise report. One voucher, three reports updated.
Voucher numbering and the paper voucher
Each voucher type has its own numbering series. Sales invoices must follow a continuous series within a financial year for GST, with no repeats. Many businesses still keep a signed paper voucher or bill copy for payments and expenses as supporting evidence, filed in the same order as the entries. See invoice numbering rules.
Where it shows up in TallyPrime
Every entry in TallyPrime is made through a voucher type, and you can create your own types (for example, a separate sales series per branch) based on the standard ones. All vouchers for a day appear in the Day Book. With Cashflow OS, authorised users can create and alter vouchers from the phone or web; the connector posts them into Tally, which checks each one and sends back its reason if it refuses.
Related terms
LedgerDay BookCredit noteDebit noteDelivery challanAll terms A–Z
Questions about Voucher
Is a voucher the same as an invoice?
What is a contra voucher?
Can a voucher be deleted?
What is a journal voucher used for?
What is a non-accounting 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.
