🧾 Lesson — Purchase Voucher in Tally Prime

1. Purchase Voucher kya hota hai?

Purchase Voucher Tally Prime mein goods ya services ki purchase transaction record karne ke liye use hota hai.

Jab business kisi supplier/vendor se maal ya service kharidta hai, to us transaction ko Tally mein Purchase Voucher ke through record kiya ja sakta hai.

Simple Words Mein

Purchase Voucher = Business ne kya purchase kiya, kis supplier se kiya, kitni quantity mein kiya aur kitne amount mein kiya — iska record.

Purchase cash ya credit dono ho sakti hai.

2. Purchase Voucher ka Shortcut

Voucher	Shortcut	Use
Purchase Voucher	F9	Purchase record karne ke liye

Easy Memory Trick

F9 = Purchase

Yaad rakho:

F8 = Sales → F9 = Purchase

3. Purchase ke Main Types

Purchase generally do types ki hoti hai:

1. Cash Purchase

Jab purchase ka payment immediately cash/bank se kar diya jata hai.

Example:

DSD Computers ne ₹20,000 ka computer accessories cash mein purchase kiya.

Basic accounting:

Purchase/Expense A/c Dr. ₹20,000
To Cash A/c ₹20,000

2. Credit Purchase

Jab goods supplier se purchase kiye jaate hain lekin payment baad mein kiya jayega.

Example:

DSD Computers ne ABC Suppliers se ₹50,000 ke laptops credit par purchase kiye.

Basic accounting:

Purchase A/c Dr. ₹50,000
To ABC Suppliers ₹50,000

Isse supplier ke naam par outstanding payable create hota hai.

4. Purchase Voucher mein kya-kya details hoti hain?

Purchase Invoice banate waqt commonly ye details enter ki jaati hain:

Detail	Meaning
Supplier/Party	Kis supplier se purchase hua
Purchase Ledger	Purchase kis ledger mein record hoga
Stock Item	Kya item purchase hua
Quantity	Kitni quantity purchase hui
Rate	Per unit purchase price
Amount	Quantity × Rate
Discount	Agar supplier ne discount diya ho
Tax	GST applicable ho to tax details
Narration	Transaction ka short description

5. Purchase Voucher Create Karne ka Process

Step 1 — Tally Prime Open Karein

Company select/open karein.

Step 2 — Purchase Voucher Open Karein

Gateway of Tally → Vouchers

Ya shortcut:

F9 → Purchase

Step 3 — Supplier Select Karein

Jis supplier se goods purchase kiye hain, uska ledger select karein.

Example:

ABC Suppliers

Step 4 — Purchase Ledger Select Karein

Purchase-related ledger select karein.

Example:

Purchase @ 18%

Step 5 — Stock Item Select Karein

Purchased item select karein.

Example:

• Laptop
• Keyboard
• Mouse
• Monitor

Step 6 — Quantity Enter Karein

Example:

5 Laptops

Step 7 — Rate Enter Karein

Example:

₹40,000 per laptop

Step 8 — Amount Check Karein

5 × ₹40,000 = ₹2,00,000

Step 9 — GST/Discount Enter Karein

Agar applicable ho to configured GST/discount details enter karein.

Step 10 — Narration Enter Karein

Example:

Being 5 laptops purchased from ABC Suppliers on credit.

Step 11 — Save

Ctrl + A press karke voucher save karein.

6. Practical Example — Credit Purchase

Suppose DSD Computers ne ABC Suppliers se:

• 5 Laptops
• Rate = ₹40,000 each
• Purchase = ₹2,00,000
• Credit Purchase

Accounting Effect

Account	Debit	Credit
Purchase	₹2,00,000	—
ABC Suppliers	—	₹2,00,000

Meaning

• Purchase increase → Debit
• Supplier payable increase → Credit

7. Practical Example — Cash Purchase

DSD Computers ne cash mein ₹25,000 ke computer accessories purchase kiye.

Entry

Purchase A/c Dr. ₹25,000
To Cash A/c ₹25,000

Account	Debit	Credit
Purchase	₹25,000	—
Cash	—	₹25,000

Result

• Purchase increase
• Cash decrease

8. Purchase Voucher with Inventory

Agar company Tally mein Inventory maintain karti hai, to Purchase Voucher mein sirf amount nahi, balki stock details bhi record ki ja sakti hain.

Example

DSD Computers purchases:

Item	Qty	Rate	Amount
Keyboard	20	₹800	₹16,000
Mouse	20	₹500	₹10,000
Monitor	5	₹8,000	₹40,000

Total Purchase = ₹66,000

Is transaction ke baad inventory mein purchased stock ki quantity increase ho sakti hai, provided the relevant inventory configuration and voucher method are set up.

9. Purchase Invoice

Purchase Voucher ka practical use Purchase Invoice record karne mein hota hai.

Invoice mein generally:

• Supplier Name
• Invoice Number
• Invoice Date
• Item Name
• Quantity
• Rate
• Amount
• Discount
• GST, if applicable
• Total Amount

record kiya jata hai.

Example

ABC Suppliers

Invoice No.: INV-105
Date: 25-09-2026

Item	Qty	Rate	Amount
Laptop	5	₹40,000	₹2,00,000

10. Purchase Voucher vs Payment Voucher

Ye difference students ko clearly samajhna chahiye.

Purchase Voucher	Payment Voucher
Purchase record karta hai	Payment record karta hai
Goods/service purchase	Paisa actually pay karna
F9	F5
Supplier payable create ho sakta hai	Supplier outstanding reduce hota hai

Example

Day 1:
ABC Suppliers se ₹50,000 ka maal credit par purchase.

→ Purchase Voucher

Day 10:
ABC Suppliers ko ₹50,000 payment kiya.

→ Payment Voucher

Important

Purchase aur Payment same transaction nahi hain.

11. Purchase Voucher vs Receipt Voucher

Purchase Voucher	Receipt Voucher
Goods/service purchase	Money received
F9	F6
Purchase record	Cash/Bank inflow record
Supplier involved	Customer/other income source involved

12. Purchase Return ka Connection

Agar purchased goods mein:

• Defect ho
• Wrong item ho
• Extra quantity ho
• Damaged goods ho

to goods supplier ko return kiye ja sakte hain.

Is transaction ko generally Debit Note / Purchase Return process ke through record kiya jata hai.

Example

DSD Computers ne ₹10,000 ka defective stock supplier ko return kiya.

→ Debit Note / Purchase Return

13. Purchase Voucher ka Accounting Logic

Basic rule ko simple rakho:

Purchase Increase

Debit

Supplier Payable Increase

Credit

Cash/Bank se payment immediately ho

Cash/Bank decrease → Credit

Memory Trick

Purchase = Debit
Supplier = Credit

14. Common Mistakes

❌ Mistake 1 — Purchase ko Payment samajhna

Purchase record karna aur supplier ko payment karna alag transactions hain.

❌ Mistake 2 — Wrong Supplier Select Karna

Supplier ledger carefully select karein.

❌ Mistake 3 — Wrong Quantity

Stock-based purchase mein quantity correctly enter karein.

❌ Mistake 4 — Wrong Rate

Per-unit rate carefully check karein.

❌ Mistake 5 — GST details incorrectly enter karna

GST applicable transaction mein company, party, item/tax configuration aur transaction nature ke according tax details verify karein.

❌ Mistake 6 — Cash Purchase ko Credit Purchase banana

Payment mode aur supplier outstanding ko correctly identify karein.

15. Classroom Practical

Task

DSD Computers ko Tally Prime mein following purchase record karni hai:

Supplier: ABC Suppliers

Items:

Item	Quantity	Rate
Laptop	3	₹45,000
Keyboard	10	₹800
Mouse	10	₹500

Students ko karna hai:

1. Supplier ledger identify/create karein.
2. Purchase ledger check karein.
3. Stock items select karein.
4. Quantity enter karein.
5. Rate enter karein.
6. Total amount verify karein.
7. Purchase Voucher save karein.
8. Supplier outstanding check karein.
9. Stock Summary check karein.

16. Easy Memory Trick

P-Q-R-S

P — Party
Supplier select karo.

Q — Quantity
Kitna maal purchase hua?

R — Rate
Per unit price kya hai?

S — Save
Details verify karke save karo.

Voucher Shortcut

F9 = Purchase

17. Quick Revision Table

Topic	Key Point
Purchase Voucher	Purchase transaction record
Shortcut	F9
Cash Purchase	Immediate cash/bank payment
Credit Purchase	Supplier ko baad mein payment
Supplier	Purchase party
Quantity	Purchased stock quantity
Rate	Per-unit purchase price
Purchase	Generally Debit
Supplier Payable	Generally Credit
Purchase Return	Generally Debit Note process
Payment	F5
Sales	F8

18. Practice Questions

Theory

1. Purchase Voucher kya hota hai?
2. Purchase Voucher ka shortcut kya hai?
3. Cash Purchase aur Credit Purchase mein kya difference hai?
4. Purchase Voucher mein supplier ka kya role hai?
5. Purchase Voucher aur Payment Voucher mein difference bataiye.
6. Purchase Return kis voucher/process se record ki ja sakti hai?
7. Purchase transaction mein supplier payable kab create hota hai?

Practical

1. ₹30,000 ki cash purchase record karein.
2. ABC Suppliers se ₹75,000 ki credit purchase record karein.
3. 10 keyboards ₹1,000 each purchase karein.
4. Supplier ko baad mein ₹25,000 payment karein.
5. Purchase ke baad Stock Summary verify karein.

19. Learning Outcomes

Lesson complete karne ke baad student:

• Purchase Voucher ko define kar payega.
• F9 shortcut use kar payega.
• Cash aur credit purchase identify kar payega.
• Supplier ke saath purchase record kar payega.
• Quantity, rate aur amount enter kar payega.
• Basic purchase accounting effect samajh payega.
• Purchase aur payment ke difference ko explain kar payega.
• Basic purchase transaction practically enter kar payega.