Journal Vouchers

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.
 In this voucher you can record the accounting treatment which is can not record in any other voucher in tally they can simply record in this voucher

Dr

1. whats come in 

2. Loss and expenses

3. Receiver 

Cr.

1. Whats Goes out

2. Profit and Income

3. Giver

Thus you can adjust any king of accounting entries from this voucher 

To Create Journal Voucher Go To

Gateway of Tally > Accounting Vouchers >F7: Journal

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.

1. Debit the Party
2. Credit the Interest Receivable Account

The Journal entry is displayed as shown: