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

A contra voucher is used to record the withdrawal of cash from the bank for office use.

In Tally (Computerised Accounting System, TN HSC Commerce), a contra voucher (F4) records transactions that involve only cash and bank accounts — such as cash deposited into the bank or cash withdrawn from the bank for office use. Both the debit and credit stay within the firm's own cash/bank accounts, so no outside party is affected. Credit purchase …

Cash withdrawn from bank for office use is recorded in a Contra voucher — option (b).

In Tally, the voucher type is chosen by the nature of the transaction:

• Contra voucher (F4) — used for transactions between cash and bank accounts (or between two bank accounts), e.g. cash deposited into bank or cash withdrawn from bank. Both accounts are cash/bank in nature and no third party is involved.
• Payment voucher (F5) — for payments to outsiders (expenses, creditors).
• Receipt voucher (F6) — for money received from outsiders.
• Sales voucher (F8) — for recording sales. …

A contra voucher in Tally is meant for cash-and-bank transactions only (deposits and withdrawals between the two), which makes 'withdrawal of cash from bank for office use' the correct use — option (d).

In the Tamil Nadu HSC Commerce (Accountancy) syllabus, the Computerised Accounting System – Tally chapter classifies day-to-day entries into accounting vouchers, each with a fixed purpose:

• Contra voucher (F4) — used only when both the debit and credit are between cash and bank accounts, e.g. cash deposited into bank, cash withdrawn from bank, or a transfer between two bank accounts. No trading, income or expense element is involved.
• Payment voucher (F5) — payments made by cash or cheque.
• Receipt voucher (F6) — amounts received.
• Journal voucher (F7) — adjusting/non-cash entries. …

Furniture is a fixed asset, not trading goods, so its credit purchase is recorded using the Journal voucher (F7) in Tally — option (d).

Tally provides different voucher types for different kinds of transactions:

• Purchase voucher (F9) — used only for the purchase of goods/stock items meant for resale (cash or credit).
• Receipt voucher (F6) — used when money is received.
• Payment voucher (F5) — used when money is paid.
• Journal voucher (F7) — used for non-cash adjustment entries that do not involve cash/bank or the purchase of trading goods — for example, the credit purchase of a fixed asset such as furniture, machinery or a computer. …

Credit purchase of furniture (a fixed asset) is recorded through the Journal Voucher — option (c).

In Tally, vouchers are chosen by the nature of the transaction:

• Purchase Voucher — for purchase of goods (the trading stock), cash or credit.
• Payment / Receipt Vouchers — for cash/bank payments and receipts.
• Journal Voucher — for non-cash adjusting/other transactions. …

Trial Balance is viewed via Gateway of Tally → Display → Trial Balance — option (a).

In Tally, generated statements/reports are reached from the Gateway of Tally through the Display menu. The Trial Balance is one such display report, so the correct path is:

Gateway of Tally → Display → Trial Balance.

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