💰 Lesson — Payment Entry in Tally Prime

1. Payment Entry kya hoti hai?

Payment Entry ka use business mein hone wale payments ko record karne ke liye kiya jata hai.

Jab business se Cash ya Bank ke through paisa bahar jata hai, to generally Payment Voucher/Payment Entry ka use hota hai.

Simple Words Mein

Payment Entry = Business se paisa bahar ja raha hai.

Examples:

• Office Rent pay kiya
• Electricity Bill pay kiya
• Salary pay ki
• Supplier ko payment ki
• Advertisement ka payment kiya
• Internet Bill pay kiya

2. Payment Entry ka Main Purpose

Payment Entry ka main purpose hai:

1. Business ke payments ko record karna
2. Cash aur Bank balance ko update karna
3. Supplier/party ka outstanding reduce karna
4. Expenses ko accounting records mein maintain karna
5. Financial reports ko accurate banana

3. Payment Voucher ka Shortcut

Tally Prime mein Payment Voucher ko generally:

F5 — Payment Voucher

se open kiya ja sakta hai.

Easy Memory Trick:

F5 = Payment = Paisa Out

4. Payment Entry ka Basic Accounting Rule

Payment Entry mein normally:

Expense / Party → Debit

Cash / Bank → Credit

Example:

Business ne ₹10,000 Office Rent cash mein pay kiya.

Entry:

Office Rent A/c Dr. ₹10,000
To Cash A/c ₹10,000

Kya hua?

• Office Rent expense → Debit
• Cash business se bahar gaya → Credit

5. Payment Entry ke Common Examples

Payment	Debit	Credit
Office Rent paid	Rent A/c	Cash/Bank
Electricity Bill paid	Electricity A/c	Cash/Bank
Salary paid	Salary A/c	Cash/Bank
Supplier payment	Supplier A/c	Cash/Bank
Advertisement paid	Advertisement A/c	Cash/Bank
Internet Bill paid	Internet Expense A/c	Cash/Bank

6. Payment Entry ka Practical Example

Example 1 — Office Rent Paid

DSD Computers ne office ka monthly rent ₹20,000 Cash mein pay kiya.

Accounting Entry:

Rent A/c Dr. ₹20,000
To Cash A/c ₹20,000

Effect:

• Rent Expense ↑
• Cash ↓
• Profit ↓

7. Tally Prime mein Payment Entry kaise karein?

Step 1: Gateway of Tally open karein

Gateway of Tally → Vouchers

ya shortcut:

F5

Step 2: Payment Voucher select karein

Payment Voucher screen open hogi.

Step 3: Date select karein

Transaction ki correct date enter karein.

Example:

25-09-2026

Step 4: Debit Ledger select karein

Jis expense ya party ko payment ki gayi hai, us ledger ko select karein.

Example:

Office Rent

Amount:

₹20,000

Step 5: Credit Ledger select karein

Payment kis source se hui?

• Cash
• SBI Bank
• HDFC Bank
• Other Bank

Example:

Cash

Step 6: Narration enter karein

Example:

Being office rent paid for the month.

Narration future reference ke liye useful hoti hai.

Step 7: Entry Save karein

Ctrl + A

se voucher accept/save karein.

8. Supplier ko Payment

Agar business ne kisi supplier se goods credit par purchase kiye aur baad mein supplier ko payment ki, to Supplier Ledger ko Debit kiya jata hai.

Example

DSD Computers ne ABC Traders se ₹50,000 ka maal credit par kharida.

Baad mein ₹30,000 ABC Traders ko Bank se pay kiya.

Payment Entry:

ABC Traders A/c Dr. ₹30,000
To Bank A/c ₹30,000

Result:

Supplier ka outstanding:

₹50,000 − ₹30,000 = ₹20,000

9. Cash Payment vs Bank Payment

Payment Entry do common ways se ho sakti hai:

Cash Payment

Example:

Electricity Bill ₹5,000 cash mein pay kiya.

Electricity Expense Dr. ₹5,000
To Cash ₹5,000

Bank Payment

Example:

Electricity Bill ₹5,000 bank se pay kiya.

Electricity Expense Dr. ₹5,000
To Bank ₹5,000

Difference sirf payment source ka hai.

10. Payment Entry aur Contra Entry mein Difference

Payment Entry	Contra Entry
Business payment record karti hai	Internal cash/bank transfer record karti hai
Expense/Party involved ho sakta hai	Cash/Bank accounts involved hote hain
F5	F4
Rent payment	Cash to Bank
Supplier payment	Bank to Cash
Electricity payment	Bank to Bank

Easy Trick

Payment = Paisa business se bahar
Contra = Paisa business ke andar ek account se doosre account mein

11. Payment Entry aur Receipt Entry mein Difference

Payment	Receipt
Paisa business se bahar	Paisa business mein andar
F5	F6
Cash/Bank generally Credit	Cash/Bank generally Debit
Rent paid	Customer payment received
Supplier paid	Customer se payment received

Memory Trick

Payment → Paisa Out
Receipt → Paisa In

12. Payment Entry aur Purchase Entry mein Difference

Ye distinction bahut important hai.

Purchase Entry

Goods/service purchase hone ko record karti hai.

Example:

₹50,000 ka computer equipment credit par purchase kiya.

Payment Entry

Us purchase ke against payment ki gayi.

Example:

Supplier ko ₹50,000 bank se pay kiya.

Simple Flow

Purchase → Liability create → Payment → Liability reduce

13. Payment Entry ke Important Cases

Case 1 — Expense Payment

Salary Dr.
To Bank

Case 2 — Supplier Payment

Supplier Dr.
To Bank

Case 3 — Cash Expense

Office Expense Dr.
To Cash

Case 4 — Bank Expense

Internet Expense Dr.
To Bank

14. Payment Entry mein Common Mistakes

❌ Mistake 1: Cash/Bank ko Debit kar dena

Payment mein normally cash/bank credit hota hai because money is going out.

❌ Mistake 2: Supplier ko Credit karna

Supplier ko payment karte waqt generally supplier ledger Debit hota hai.

❌ Mistake 3: Purchase aur Payment ko same samajhna

Purchase aur payment alag transactions hain.

❌ Mistake 4: Contra voucher use karna

Supplier/rent/electricity payment ke liye normally Payment Voucher use hota hai, Contra nahi.

❌ Mistake 5: Narration skip karna

Important transactions mein proper narration future checking ke liye useful hoti hai.

🧠 Easy Memory Trick

P-D-C

P = Payment
D = Debit Expense/Party
C = Credit Cash/Bank

Yaad rakho:

Jisko payment kar rahe ho → Debit
Jahan se paisa ja raha hai → Credit

📊 Quick Revision Table

Point	Payment Entry
Purpose	Payment record karna
Voucher	Payment Voucher
Shortcut	F5
Money Flow	Business se bahar
Expense	Debit
Supplier/Party	Generally Debit
Cash/Bank	Credit
Example	Rent, Salary, Supplier Payment
Effect on Cash/Bank	Decrease
Profit Effect	Expense payment se profit reduce ho sakta hai

🖥️ Classroom Practical

Company: DSD Computers

Students ko ye transactions Tally Prime mein enter karne hain:

1. Office Rent ₹20,000 Cash se pay kiya.
2. Electricity Bill ₹5,500 Bank se pay kiya.
3. ABC Traders ko ₹30,000 Bank se pay kiya.
4. Staff Salary ₹45,000 Bank se pay ki.
5. Advertisement Expense ₹8,000 Cash se pay kiya.
6. Internet Bill ₹2,000 Bank se pay kiya.

Practice Task

Har transaction ke liye identify karein:

Debit Ledger + Credit Ledger + Amount + Payment Mode

✍️ Practice Questions

Theory

1. Payment Entry kya hoti hai?
2. Payment Voucher ka shortcut kya hai?
3. Payment Entry mein Cash/Bank ko generally Credit kyun kiya jata hai?
4. Supplier ko payment karte waqt supplier ledger ka treatment kya hota hai?
5. Payment aur Contra Entry mein kya difference hai?

Practical

1. Rent ₹15,000 cash mein paid.
2. Salary ₹40,000 bank se paid.
3. Supplier ko ₹25,000 payment ki.
4. Electricity Bill ₹6,000 bank se paid.
5. Advertisement ₹10,000 cash mein paid.

Har transaction ki Debit-Credit Entry prepare karein.

🎯 Learning Outcomes

Lesson complete hone ke baad student:

• Payment Entry ko define kar payega.
• Payment Voucher identify kar payega.
• F5 shortcut use kar payega.
• Cash aur Bank payment record kar payega.
• Expense payment ki accounting entry bana payega.
• Supplier payment record kar payega.
• Payment aur Contra Entry mein difference samajh payega.
• Payment aur Receipt Entry ko distinguish kar payega.
• Basic payment transactions Tally Prime mein practically enter kar payega.