Q.What is meant by Contra Voucher ? Write the procedure to record the Contra Voucher.

Contra voucher = cash⇄bank transactions only; recorded via Gateway of Tally → Accounting Vouchers → F4 (Contra).

Meaning (TN HSC Class-12 Accountancy — Computerised Accounting): A contra voucher is used to record transactions that involve only cash and bank accounts — where one is debited and the other credited. Typical examples:

• Cash deposited into bank,
• Cash withdrawn from bank for office use,
• Transfer of funds from one bank account to another.

Such transactions do not affect the profit or loss; they only move money between cash and bank.

Procedure to record a Contra Voucher in Tally.ERP 9:

1. From Gateway of Tally, select Accounting Vouchers.
2. Press F4 to select the Contra voucher type.
3. Enter the date of the transaction. …