Receipt Voucher.

Any money received from debtors against sales Invoices or on Account and for all transactions where money is received are accounted or entered into using the Receipt Voucher.

to create the Receipt Voucher Go to
Gateway of Tally > Accounting Voucher> F6: Receipt Voucher
If Your Company Receive Cash or deposit Directly to the Bank A/c Then the accounting Treatment become like this
Bank/ Cash a/c....Dr
Your Debtor A/c...Cr

In tally if you use the single entry mode then the record like this

Account Feel : Cash or Bank A/c From which your payment is made 

After particular : your Party a/c

in  Double entry mode 

Dr/ By......cash / Bank a/c

Cr/ To ..... Your party a/c

Note:By enabling Pre-Allocate Bills for Payment/Receipt

 option in F12: Configure, you can pre-allocate the bills before specifying the Ledger amount. This Configuration enables the user to select the bills first before the total amount can be updated in the amount field.

For Example:

The company pays against the Purchase bills. Here set the option Pre-Allocate Bills for Payment/Receipt as Yes. Now while making the entry immediately after selecting the party the Bill-wise details screen for the party appears.