https://help.tallysolutions.com/docs/te9rel60/Voucher_Entry/Accounting_Vouchers/Creating_a_Journal_Entry.htm

Recording a Journal Entry

Journal Vouchers are used to adjust the debit and credit amounts without involving the cash or bank accounts. Hence, they are referred to as adjustment entries.

To pass a Journal Voucher,

     Go to Gateway of Tally > Accounting Vouchers.

     Click on F7: Journal on the Button Bar or press F7.

For example, there may be entries made for interest accrued or interest due. If you have to receive Interest from a party, the same can be entered using Journal Voucher.

     Debit the Party.

     Credit the Interest Receivable Account.

The Journal entry is displayed as shown:

Special Keys for Voucher Narration Field:

     ALT+R: Recalls the Last narration saved for the first ledger in the voucher, irrespective of the voucher type.

     CTRL+R: Recalls the Last narration saved for a specific voucher type, irrespective of the ledger.

See also

Allowing Cash Accounts in Journals