🧾 Lesson — Debit Note in Tally Prime
1. Debit Note kya hota hai?

Debit Note Tally Prime mein mainly Purchase Return ya supplier ke saath purchase-related adjustment ko record karne ke liye use hota hai.

Jab business ne supplier se goods purchase kiye aur baad mein kuch goods:

Damaged nikle
Defective nikle
Wrong item aaye
Extra quantity aa gayi
Quality expected ke according nahi thi

to business un goods ko supplier ko return kar sakta hai.

Aise Purchase Return ko Tally Prime mein Debit Note ke through record kiya ja sakta hai, depending on the transaction setup.

Simple Words Mein

Debit Note = Supplier ko goods return karne ya purchase-related debit adjustment record karne ka document.

2. Debit Note ka Main Use

Debit Note ka sabse common use:

Purchase Return

Example:

DSD Computers ne ABC Suppliers se 10 keyboards purchase kiye.

Baad mein 2 keyboards defective nikle.

DSD Computers ne 2 keyboards supplier ko return kar diye.

➡️ Is transaction ko Debit Note ke through record kiya ja sakta hai.

3. Debit Note ka Shortcut

Tally Prime mein Debit Note ke liye commonly:

Alt + F5

use kiya jata hai.

Note: Shortcut/context Tally Prime ke version ya current voucher screen configuration ke according vary kar sakta hai. Voucher selection screen se Debit Note choose karke bhi entry ki ja sakti hai.

4. Debit Note ka Accounting Logic

Purchase Return mein business ka supplier ke towards payable generally reduce hota hai.

Example

ABC Suppliers se ₹50,000 ka maal purchase kiya.

Usmein se ₹10,000 ka maal return kar diya.

Original payable:

₹50,000

Purchase Return:

₹10,000

Remaining payable:

₹40,000

Basic Accounting Effect

Supplier A/c Dr. ₹10,000
To Purchase Return A/c ₹10,000

Simple logic:

Supplier payable reduce → Debit Supplier
Purchase Return → Credit
5. Purchase Voucher aur Debit Note ka Connection

Ye concept bahut important hai.

Step 1 — Purchase

Business ne supplier se goods purchase kiye.

➡️ Purchase Voucher

Step 2 — Goods Return

Kuch goods supplier ko return kar diye.

➡️ Debit Note

Step 3 — Remaining Payment

Supplier ko remaining amount pay kiya.

➡️ Payment Voucher

Complete Flow

Purchase → Return → Payment

F9 → Debit Note → F5

6. Debit Note Create Karne ka Process
Step 1 — Company Open Karein

Tally Prime mein required company open karein.

Step 2 — Voucher Screen Open Karein

Gateway of Tally → Vouchers

Step 3 — Debit Note Select Karein

Voucher selection area se Debit Note choose karein.

Ya applicable shortcut use karein.

Step 4 — Supplier Select Karein

Jis supplier ko goods return kiye ja rahe hain, uska ledger select karein.

Example:

ABC Suppliers

Step 5 — Purchase Return Details Enter Karein

Purchased item select karein.

Example:

Keyboard

Step 6 — Quantity Enter Karein

Example:

2 Nos

Step 7 — Rate Enter Karein

Example:

₹800 per Keyboard

Step 8 — Amount Verify Karein

2 × ₹800

= ₹1,600

Step 9 — Required Tax/Adjustment Details

Agar original purchase GST/tax applicable transaction thi, to relevant tax and adjustment details configured transaction ke according verify karein.

Step 10 — Narration

Example:

Being 2 defective keyboards returned to ABC Suppliers.

Step 11 — Save

Ctrl + A press karke voucher save karein.

7. Practical Example — Purchase Return

DSD Computers ne ABC Suppliers se:

20 Keyboards
Rate ₹800 each

purchase kiye.

Total Purchase

20 × ₹800 = ₹16,000

Baad mein:

5 Keyboards defective nikle.

Return quantity:

5

Return amount:

5 × ₹800 = ₹4,000

Accounting Effect

ABC Suppliers A/c Dr. ₹4,000
To Purchase Return A/c ₹4,000

Remaining Supplier Payable

₹16,000 − ₹4,000

= ₹12,000

8. Debit Note mein Important Details
Field Purpose
Date Return transaction ki date
Supplier Goods kis supplier ko return hue
Debit Note No. Document identification
Original Purchase Related purchase transaction
Stock Item Kaunsa item return hua
Quantity Kitna item return hua
Rate Purchase rate
Amount Return value
Tax Applicable tax details
Narration Return ka reason
9. Debit Note vs Purchase Voucher
Purchase Voucher Debit Note
Goods purchase record karta hai Purchase return/adjustment record karta hai
Goods business mein aate hain Goods supplier ko return hote hain
Purchase increase hoti hai Purchase return record hota hai
F9 Debit Note
Supplier payable increase ho sakta hai Supplier payable generally reduce hota hai
Easy Example

Goods aaye → Purchase Voucher

Goods wapas gaye → Debit Note

10. Debit Note vs Credit Note

Students ko dono vouchers mein confusion hota hai.

Debit Note

Generally business ki taraf se supplier ko purchase return ke context mein use hota hai.

Credit Note

Generally business ki taraf se customer ko sales return/credit adjustment ke context mein use hota hai.

Debit Note Credit Note
Commonly Purchase Return Commonly Sales Return
Supplier related Customer related
Supplier payable reduce ho sakta hai Customer receivable reduce ho sakta hai
Purchase side Sales side
Memory Trick

Purchase Return → Debit Note
Sales Return → Credit Note

11. Debit Note aur Supplier Outstanding

Debit Note ka supplier outstanding par direct effect ho sakta hai.

Example

Original Credit Purchase:

₹1,00,000

Purchase Return:

₹20,000

Remaining Outstanding:

₹80,000

Particular Amount
Original Purchase ₹1,00,000
Less: Purchase Return ₹20,000
Supplier Outstanding ₹80,000

Isliye Debit Note record karne ke baad supplier outstanding report verify karna useful hai.

12. Debit Note with Inventory

Agar inventory maintain ho rahi hai, to purchase return ke through returned stock ki quantity bhi appropriately reduce honi chahiye.

Example

Opening stock:

50 Monitors

Purchase:

20 Monitors

Available:

70 Monitors

Return:

5 Monitors

Remaining:

65 Monitors

Flow

50 + 20 − 5 = 65

13. Purchase Return ke Common Reasons

Business mein goods return karne ke common reasons:

Damaged Goods
Defective Goods
Wrong Product
Wrong Quantity
Excess Supply
Poor Quality
Expired Goods
Incorrect Specification
Duplicate Supply
Agreement ke according goods na hona
14. Narration Examples
Example 1 — Damaged Goods

Being damaged goods returned to ABC Suppliers.

Example 2 — Wrong Item

Being wrong items returned to supplier.

Example 3 — Defective Goods

Being defective keyboards returned to ABC Suppliers.

Example 4 — Excess Quantity

Being excess quantity returned to supplier.

Narration ka purpose transaction ka reason clearly record karna hai.

15. Common Mistakes
❌ Mistake 1 — Sales Return ko Debit Note se record karna

Basic learning flow mein:

Purchase Return → Debit Note

Sales Return → Credit Note

❌ Mistake 2 — Wrong Supplier

Return jis supplier ko hua hai, wahi supplier select karein.

❌ Mistake 3 — Wrong Quantity

Original purchase ke comparison mein returned quantity check karein.

❌ Mistake 4 — Wrong Rate

Return value calculate karte waqt applicable purchase rate verify karein.

❌ Mistake 5 — Stock Verify na karna

Inventory maintained hai to return ke baad stock quantity check karein.

❌ Mistake 6 — Supplier Outstanding Check na karna

Credit purchase ke case mein Debit Note ke baad supplier outstanding verify karein.

16. Classroom Practical
Business: DSD Computers

ABC Suppliers se purchase:

Item Quantity Rate
Keyboard 20 ₹800
Mouse 20 ₹500
Monitor 5 ₹8,000

Baad mein supplier ko return kiya:

Item Return Qty
Keyboard 3
Mouse 2
Monitor 1
Student ko calculate karna hai:

Keyboard Return

3 × ₹800 = ₹2,400

Mouse Return

2 × ₹500 = ₹1,000

Monitor Return

1 × ₹8,000 = ₹8,000

Total Purchase Return

₹2,400 + ₹1,000 + ₹8,000

= ₹11,400

Practical Task
Supplier ledger select karein.
Debit Note open karein.
Returned items select karein.
Quantity enter karein.
Rate verify karein.
Total return amount check karein.
Narration enter karein.
Voucher save karein.
Stock Summary check karein.
Supplier Outstanding verify karein.
17. Easy Memory Trick
R-S-A

R → Return

Goods supplier ko return.

S → Supplier

Supplier ka payable adjust/reduce ho sakta hai.

A → Adjustment

Purchase transaction mein adjustment create hota hai.

Golden Memory

Purchase kiya = Purchase Voucher
Purchase return kiya = Debit Note

18. Quick Revision Table
Topic Key Point
Debit Note Purchase Return/related debit adjustment
Common Use Purchase Return
Related Party Supplier
Stock Effect Returned stock reduce ho sakta hai
Supplier Effect Payable generally reduce hota hai
Shortcut Commonly Alt+F5
Purchase Entry F9
Payment Entry F5
Sales Return Credit Note
Basic Example Supplier ko defective goods return
19. Practice Questions
Theory Questions
Debit Note kya hota hai?
Debit Note ka main use kya hai?
Purchase Return ko Debit Note se kaise relate karte hain?
Debit Note ka supplier outstanding par kya effect ho sakta hai?
Debit Note aur Credit Note mein difference bataiye.
Purchase Voucher aur Debit Note mein difference bataiye.
Debit Note mein kaunsi important details enter ki jaati hain?
Practical Questions
₹20,000 ki purchase mein se ₹5,000 ka goods return karein.
ABC Suppliers ko 5 defective keyboards return karein.
Purchase Return ke baad supplier outstanding check karein.
Purchase Return ke baad stock quantity verify karein.
Debit Note mein appropriate narration enter karein.
20. Learning Outcomes

Lesson complete karne ke baad student:

Debit Note ko define kar payega.
Purchase Return ko identify kar payega.
Debit Note ka basic accounting effect samajh payega.
Supplier ke against return transaction record kar payega.
Returned stock ki quantity enter kar payega.
Supplier outstanding ka effect samajh payega.
Debit Note aur Credit Note ka difference explain kar payega.
Tally Prime mein basic Purchase Return practically record kar payega.