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https://help.tallysolutions.com/docs/te9rel55/Creating_Masters/Accounts_Info/Voucher_Class_for_Journals.htm

Voucher Class for Journals

Voucher Classes in Journals is used to handle Forex Gain Loss Adjustments for companies having Multi-Currency Accounts.

You have to create a regular class (Accounts Info. > Voucher Types > Alter > Journal). Having selected the class during Voucher Entry, you will find only those Ledger Accounts appearing which have a Gain/Loss to be adjusted as of the date of voucher and auto-calculation of these amounts.