📘 Lesson — Payment Voucher in Tally Prime

1. Payment Voucher kya hota hai?

Payment Voucher Tally Prime mein un transactions ko record karne ke liye use hota hai jahan business ki taraf se cash ya bank ke through payment ki jati hai.

Simple Words Mein

Jab business kisi expense, supplier, employee ya kisi other party ko paisa pay karta hai, toh Payment Voucher ka use kiya jata hai.

Common Examples

• Office Rent Payment
• Salary Payment
• Electricity Bill Payment
• Supplier Payment
• Telephone Bill Payment
• Advertisement Payment
• Travelling Expense
• Loan/other payable payment, as applicable

2. Payment Voucher ki Need

Business mein daily bahut saare payments hote hain. Har payment ko properly record karna zaroori hai.

Payment Voucher ki help se hum:

• Cash payments record kar sakte hain
• Bank payments record kar sakte hain
• Expenses record kar sakte hain
• Supplier ko kiye payment record kar sakte hain
• Outstanding amount reduce kar sakte hain
• Cash aur Bank balance update kar sakte hain
• Accounting reports accurate rakh sakte hain

3. Payment Voucher kab use hota hai?

Transaction	Voucher
Office Rent paid	Payment
Salary paid	Payment
Electricity Bill paid	Payment
Supplier ko payment	Payment
Advertisement paid	Payment
Travelling Expense paid	Payment

Easy Rule

Business se paisa bahar ja raha hai → Payment Voucher

Lekin Cash/Bank ke internal transfer ke liye Contra Voucher use hota hai.

4. Payment Voucher ka Basic Accounting Rule

Payment transaction mein generally:

Expense/Party Account → Debit

Cash/Bank Account → Credit

Example

Office Rent ₹20,000 cash se paid:

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

Reason:

• Expense increase → Debit
• Cash decrease → Credit

5. Payment Voucher ka Shortcut

Tally Prime mein:

F5 = Payment Voucher

Open karne ka path:

Gateway of Tally → Vouchers → F5 Payment

6. Example — Office Rent Payment

Transaction

DSD Computers ne ₹20,000 office rent cash mein pay kiya.

Accounting Entry

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

Tally mein

1. Gateway of Tally open karein.
2. Vouchers select karein.
3. F5 — Payment press karein.
4. Expense Ledger select karein → Office Rent
5. Amount enter karein → ₹20,000
6. Cash/Bank Account select karein.
7. Narration enter karein.
8. Ctrl + A se save karein.

7. Cash Payment Example

Transaction

DSD Computers ne stationery ke liye ₹3,000 cash pay kiya.

Entry

Printing & Stationery A/c Dr. ₹3,000
To Cash A/c ₹3,000

Effect

• Stationery Expense ↑
• Cash ↓

8. Bank Payment Example

Transaction

Electricity Bill ₹5,000 SBI Bank se pay kiya.

Entry

Electricity Expense A/c Dr. ₹5,000
To SBI Bank A/c ₹5,000

Effect

• Electricity Expense ↑
• Bank Balance ↓

9. Supplier ko Payment

Payment Voucher sirf expenses ke liye nahi hota. Supplier ko outstanding amount pay karne ke liye bhi use kiya ja sakta hai.

Example

DSD Computers ne ABC Suppliers se ₹50,000 ka credit purchase kiya tha.

Baad mein ₹30,000 supplier ko bank se pay kiya.

Entry

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

Effect

• Supplier ki outstanding liability ↓
• Bank balance ↓

10. Salary Payment

Transaction

Employees ko ₹40,000 salary cash se pay ki.

Entry

Salary Expense A/c Dr. ₹40,000
To Cash A/c ₹40,000

Effect

• Salary Expense ↑
• Cash ↓

11. Advertisement Payment

Transaction

DSD Computers ne online advertisement ke liye ₹10,000 bank se pay kiye.

Entry

Advertisement Expense A/c Dr. ₹10,000
To Bank A/c ₹10,000

12. Payment Voucher mein Narration

Narration transaction ka short description hota hai.

Example:

“Being office rent paid by cash.”

Ya:

“Being electricity bill paid through SBI Bank.”

Narration se future mein transaction ko understand karna easy hota hai.

13. Payment Voucher vs Contra Voucher

Dono mein money outflow dikh sakta hai, isliye beginners ko confusion hota hai.

Payment Voucher	Contra Voucher
Business payment record karta hai	Internal fund transfer record karta hai
Expense/party ko payment	Cash/Bank ke beech transfer
F5	F4
Rent → Cash	Cash → Bank
Supplier → Bank	Bank A → Bank B
Salary → Cash	Bank → Cash

Easy Example

₹20,000 Cash se Bank mein deposit

→ Contra Voucher

₹20,000 Cash se Office Rent pay

→ Payment Voucher

14. Payment Voucher vs Receipt Voucher

Payment Voucher	Receipt Voucher
Money business se bahar jata hai	Money business mein receive hota hai
Cash/Bank decreases	Cash/Bank increases
F5	F6
Rent Paid	Customer Payment Received
Salary Paid	Commission Received
Supplier Payment	Interest Received

Easy Trick

Payment = Paisa ja raha hai

Receipt = Paisa aa raha hai

15. Payment Voucher vs Journal Voucher

Payment	Journal
Cash/Bank payment	Adjustment/other accounting entry
F5	F7
Rent paid	Depreciation
Salary paid	Outstanding expense adjustment
Supplier payment	Prepaid expense adjustment

16. Payment Voucher ka Effect

Payment Voucher ke through transaction enter karne par:

Expense Payment

Expense ↑

Cash/Bank ↓

Supplier Payment

Supplier Outstanding ↓

Cash/Bank ↓

17. Practical Example — Complete Month

DSD Computers ke payments:

Date	Payment	Amount	Mode
01-Apr	Office Rent	₹20,000	Cash
03-Apr	Electricity	₹5,000	Bank
05-Apr	Salary	₹35,000	Bank
08-Apr	Stationery	₹3,000	Cash
12-Apr	Advertisement	₹8,000	Bank
15-Apr	ABC Suppliers	₹25,000	Bank

In sab transactions ke liye Payment Voucher (F5) use kiya ja sakta hai, transaction ki nature ke according.

🧠 Easy Memory Trick

P = Payment = Paisa Out

Payment Voucher yaad rakhne ka simple formula:

Expense/Party Debit → Cash/Bank Credit

Aur shortcut:

F5 = Payment

🧑‍💻 Classroom Practical

Company: DSD Computers

Tally Prime mein following transactions enter karein:

1. Paid Office Rent ₹20,000 cash.
2. Paid Electricity Bill ₹5,000 by bank.
3. Paid Salary ₹35,000 by bank.
4. Paid Stationery ₹2,500 cash.
5. Paid Advertisement ₹7,000 by bank.
6. Paid ABC Suppliers ₹15,000 by bank.
7. Paid Travelling Expense ₹3,000 cash.
8. Paid Telephone Bill ₹2,000 by bank.

Student ko identify karna hai:

• Payment Voucher?
• Debit Account?
• Credit Account?
• Cash ya Bank?
• Expense increase/decrease?
• Outstanding payable par kya effect hua?

📊 Quick Revision Table

Point	Payment Voucher
Purpose	Payments record karna
Shortcut	F5
Cash Payment	Yes
Bank Payment	Yes
Expense Payment	Yes
Supplier Payment	Yes
Main Rule	Debit Expense/Party, Credit Cash/Bank
Cash/Bank Effect	Generally decreases
Narration	Transaction explanation

❓ Practice Questions

Theory

1. Payment Voucher kya hota hai?
2. Payment Voucher ka shortcut kya hai?
3. Payment Voucher aur Contra Voucher mein difference kya hai?
4. Payment Voucher mein Cash Account normally Debit hota hai ya Credit?
5. Supplier ko payment karne ke liye kaunsa voucher use hoga?

Practical

Accounting entries prepare karein:

1. Office Rent ₹15,000 cash se paid.
2. Electricity Bill ₹4,000 bank se paid.
3. Salary ₹30,000 bank se paid.
4. ABC Suppliers ko ₹20,000 bank se paid.
5. Advertisement ₹6,000 cash se paid.

Task: Har transaction ke liye Debit Account + Credit Account + Voucher Type identify karein.

🎯 Learning Outcomes

Lesson complete hone ke baad student:

• Payment Voucher ka meaning samajh payega.
• F5 shortcut ka use kar payega.
• Cash payment record kar payega.
• Bank payment record kar payega.
• Expense payment ki accounting entry bana payega.
• Supplier payment record kar payega.
• Payment aur Contra Voucher ke beech difference samajh payega.
• Payment aur Receipt Voucher ko differentiate kar payega.
• Cash/Bank balance par payment ka effect samajh payega.