50 TallyPrime Transaction Voucher Entry Questions with Answers — perfect for practice and understanding day-to-day accounting in TallyPrime. These include common business transactions using various voucher types: Payment, Receipt, Contra, Journal, Sales, Purchase, Debit Note, Credit Note, etc.
๐งพ Accounting Voucher Entries
1. Paid ₹5,000 cash for office rent.
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Voucher Type: Payment
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Entry:
Dr Rent A/c ₹5,000
Cr Cash A/c ₹5,000
2. Received ₹10,000 from customer Mr. A against invoice.
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Voucher Type: Receipt
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Entry:
Dr Cash/Bank A/c ₹10,000
Cr Mr. A A/c ₹10,000
3. Purchased goods worth ₹20,000 from XYZ Traders on credit.
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Voucher Type: Purchase
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Entry:
Dr Purchase A/c ₹20,000
Cr XYZ Traders A/c ₹20,000
4. Sold goods worth ₹15,000 to ABC Ltd. on credit.
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Voucher Type: Sales
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Entry:
Dr ABC Ltd. A/c ₹15,000
Cr Sales A/c ₹15,000
5. Deposited ₹8,000 into bank.
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Voucher Type: Contra
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Entry:
Dr Bank A/c ₹8,000
Cr Cash A/c ₹8,000
6. Withdrawn ₹4,000 from bank for office use.
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Voucher Type: Contra
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Entry:
Dr Cash A/c ₹4,000
Cr Bank A/c ₹4,000
7. Paid ₹3,000 to supplier in cash.
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Voucher Type: Payment
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Entry:
Dr XYZ Traders A/c ₹3,000
Cr Cash A/c ₹3,000
8. Paid electricity bill ₹1,200.
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Voucher Type: Payment
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Entry:
Dr Electricity Charges A/c ₹1,200
Cr Cash A/c ₹1,200
9. Purchased Furniture ₹10,000 in cash.
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Voucher Type: Journal
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Entry:
Dr Furniture A/c ₹10,000
Cr Cash A/c ₹10,000
10. Received ₹5,000 from Mr. A via bank.
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Voucher Type: Receipt
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Entry:
Dr Bank A/c ₹5,000
Cr Mr. A A/c ₹5,000
๐ Sales & Purchase Transactions
11. Sold goods worth ₹25,000 including 18% GST.
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Voucher Type: Sales
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Entry:
Dr Customer A/c ₹29,500
Cr Sales A/c ₹25,000
Cr Output CGST A/c ₹2,250
Cr Output SGST A/c ₹2,250
12. Purchase of raw materials ₹50,000 + 18% GST from a registered dealer.
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Voucher Type: Purchase
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Entry:
Dr Purchase A/c ₹50,000
Dr Input CGST A/c ₹4,500
Dr Input SGST A/c ₹4,500
Cr Supplier A/c ₹59,000
13. Issued Debit Note to supplier for return of goods worth ₹3,000.
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Voucher Type: Debit Note
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Entry:
Dr Supplier A/c ₹3,540
Cr Purchase Return A/c ₹3,000
Cr Input CGST A/c ₹270
Cr Input SGST A/c ₹270
14. Received goods back from customer worth ₹2,000.
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Voucher Type: Credit Note
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Entry:
Dr Sales Return A/c ₹2,000
Dr Output CGST A/c ₹180
Dr Output SGST A/c ₹180
Cr Customer A/c ₹2,360
15. Cash discount of ₹500 given to customer.
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Voucher Type: Receipt
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Entry:
Dr Discount Allowed A/c ₹500
Dr Cash A/c ₹9,500
Cr Customer A/c ₹10,000
๐ณ Bank & Contra Transactions
16. Cheque received ₹15,000 and deposited same day.
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Voucher Type: Receipt
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Entry:
Dr Bank A/c ₹15,000
Cr Customer A/c ₹15,000
17. Transferred ₹10,000 from one bank account to another.
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Voucher Type: Contra
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Entry:
Dr Bank A/c (Receiving) ₹10,000
Cr Bank A/c (Paying) ₹10,000
18. Bank charges ₹300 deducted.
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Voucher Type: Payment
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Entry:
Dr Bank Charges A/c ₹300
Cr Bank A/c ₹300
19. Interest income ₹2,000 credited by bank.
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Voucher Type: Receipt
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Entry:
Dr Bank A/c ₹2,000
Cr Interest Received A/c ₹2,000
20. Stale cheque of ₹5,000 cancelled.
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Voucher Type: Journal
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Entry:
Dr Party A/c ₹5,000
Cr Bank A/c ₹5,000
๐ Journal Entries
21. Depreciation on Furniture ₹1,000.
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Voucher Type: Journal
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Entry:
Dr Depreciation A/c ₹1,000
Cr Furniture A/c ₹1,000
22. Transferred net profit to Capital A/c ₹50,000.
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Voucher Type: Journal
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Entry:
Dr Profit & Loss A/c ₹50,000
Cr Capital A/c ₹50,000
23. Goods withdrawn by owner for personal use ₹5,000.
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Voucher Type: Journal
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Entry:
Dr Drawings A/c ₹5,000
Cr Purchase A/c ₹5,000
24. Interest on loan accrued ₹3,000.
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Voucher Type: Journal
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Entry:
Dr Interest Expense A/c ₹3,000
Cr Outstanding Interest A/c ₹3,000
25. Opening stock entered ₹1,00,000.
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Voucher Type: Journal
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Entry:
Dr Opening Stock A/c ₹1,00,000
Cr Trading A/c ₹1,00,000
๐งพ Advance, Salary, and Expense Entries
26. Paid salary ₹20,000 to staff.
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Voucher Type: Payment
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Entry:
Dr Salary A/c ₹20,000
Cr Cash/Bank A/c ₹20,000
27. Advance paid to employee ₹5,000.
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Voucher Type: Payment
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Entry:
Dr Staff Advance A/c ₹5,000
Cr Cash/Bank A/c ₹5,000
28. Travel expense paid by employee ₹2,000 reimbursed.
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Voucher Type: Payment
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Entry:
Dr Travelling Expense A/c ₹2,000
Cr Cash/Bank A/c ₹2,000
29. Office maintenance expenses ₹800 paid.
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Voucher Type: Payment
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Entry:
Dr Office Maintenance A/c ₹800
Cr Cash A/c ₹800
30. Paid internet charges ₹1,200 via bank.
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Voucher Type: Payment
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Entry:
Dr Internet Charges A/c ₹1,200
Cr Bank A/c ₹1,200
๐ฆ Stock & Inventory Related
31. Opening stock 100 units @ ₹100 each.
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Voucher Type: Journal/Stock Journal
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Entry:
Dr Stock A/c ₹10,000
Cr Opening Stock A/c ₹10,000
32. Transferred 50 units from Warehouse to Shop.
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Voucher Type: Stock Journal
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Entry:
Source: Warehouse
Destination: Shop
Qty: 50 units
33. Recorded shortage of 10 units.
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Voucher Type: Stock Journal
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Entry:
Dr Stock Shortage A/c
Cr Stock A/c (10 units)
34. Used 5 units for internal use.
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Voucher Type: Stock Journal
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Entry:
Dr Consumables A/c
Cr Stock A/c (5 units)
35. Recorded scrap sale ₹500.
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Voucher Type: Sales
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Entry:
Dr Cash/Bank A/c ₹500
Cr Scrap Sale A/c ₹500
๐งพ Miscellaneous Entries
36. Bad debts written off ₹1,000.
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Voucher Type: Journal
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Entry:
Dr Bad Debts A/c ₹1,000
Cr Customer A/c ₹1,000
37. Discount received from supplier ₹200.
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Voucher Type: Journal
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Entry:
Dr Supplier A/c ₹200
Cr Discount Received A/c ₹200
38. Loan taken from bank ₹1,00,000.
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Voucher Type: Receipt
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Entry:
Dr Bank A/c ₹1,00,000
Cr Loan A/c ₹1,00,000
39. Loan repaid ₹10,000.
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Voucher Type: Payment
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Entry:
Dr Loan A/c ₹10,000
Cr Bank A/c ₹10,000
40. Paid telephone charges ₹500.
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Voucher Type: Payment
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Entry:
Dr Telephone Expenses A/c ₹500
Cr Cash/Bank A/c ₹500
๐งพ GST Related Entries
41. Collected GST ₹3,600 on sales.
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Voucher Type: Sales
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Entry:
Cr Output GST A/c ₹3,600
42. Paid GST to government ₹4,000.
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Voucher Type: Payment
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Entry:
Dr Output GST A/c ₹4,000
Cr Bank A/c ₹4,000
43. Adjusted Input GST ₹1,000 against Output GST.
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Voucher Type: Journal
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Entry:
Dr Output GST A/c ₹1,000
Cr Input GST A/c ₹1,000
44. GST on purchase ₹2,700.
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Voucher Type: Purchase
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Entry:
Dr Input GST A/c ₹2,700
๐ Year-End Adjustments
45. Accrued salary ₹5,000.
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Voucher Type: Journal
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Entry:
Dr Salary A/c ₹5,000
Cr Outstanding Salary A/c ₹5,000
46. Prepaid insurance ₹1,200.
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Voucher Type: Journal
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Entry:
Dr Prepaid Insurance A/c ₹1,200
Cr Insurance A/c ₹1,200
47. Outstanding rent ₹2,000.
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Voucher Type: Journal
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Entry:
Dr Rent A/c ₹2,000
Cr Outstanding Rent A/c ₹2,000
48. Closing stock ₹50,000.
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Voucher Type: Journal
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Entry:
Dr Closing Stock A/c ₹50,000
Cr Trading A/c ₹50,000
49. Transferred drawings to capital ₹10,000.
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Voucher Type: Journal
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Entry:
Dr Capital A/c ₹10,000
Cr Drawings A/c ₹10,000
50. Paid advance tax ₹25,000.
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Voucher Type: Payment
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Entry:
Dr Advance Tax A/c ₹25,000
Cr Bank A/c ₹25,000
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