Home Tutorials Videos Q&A MCQ Shortcuts Exercises Appointment Login
Tutorial Exercises MCQ Test Interview Q&A
Lesson 46 of 48 – Day Book in Tally Prime
92%

📖 Day Book in Tally Prime

Day Book is a complete record of all accounting vouchers entered in Tally Prime during a selected period. It helps accountants review daily transactions, verify entries and detect mistakes quickly.

Lesson Objective Learn how to open the Day Book, understand its contents, filter vouchers, verify transactions and use it for auditing and daily accounting.
1. What is Day Book?

The Day Book is a report that displays all vouchers entered on a specific date or during a selected period.

Feature Description
Voucher List Displays all accounting vouchers.
Date-wise Report Shows transactions by date.
Voucher Verification Helps verify accounting entries.
Edit Facility Allows modification of vouchers.
Audit Support Useful during auditing.
2. Why is Day Book Important?
  • Provides a complete daily transaction history.
  • Helps identify incorrect vouchers.
  • Simplifies voucher verification.
  • Supports internal auditing.
  • Improves accounting accuracy.
  • Helps locate deleted or modified entries.
  • Useful for daily accounting review.
  • Reduces bookkeeping errors.
Every accountant should review the Day Book regularly to ensure that accounting records remain accurate.
3. Information Available in Day Book
Information Description
Date Voucher entry date.
Voucher Number Unique voucher reference.
Voucher Type Sales, Purchase, Payment, Receipt, etc.
Ledger Name Related account.
Amount Transaction value.
Narration Description of transaction.
The Day Book provides a complete picture of all accounting activities for the selected period.
4. How to Open the Day Book
Steps
  1. Open Tally Prime.
  2. Go to Display More Reports.
  3. Select Day Book.
  4. Choose the required date or period.
  5. Review the displayed vouchers.
  6. Open any voucher to view or edit details.
You can change the report period at any time to review transactions for different dates.
5. Types of Vouchers Displayed in Day Book
Voucher Type Purpose
Contra Voucher Cash and Bank transfers.
Payment Voucher Payments made.
Receipt Voucher Money received.
Journal Voucher Adjustment entries.
Sales Voucher Sales transactions.
Purchase Voucher Purchase transactions.
Debit Note Purchase returns.
Credit Note Sales returns.
The Day Book displays almost every voucher entered in Tally Prime, making it a comprehensive daily transaction report.
6. Day Book Filters & Search Options

The Day Book provides several filtering and search options to quickly locate vouchers and review transactions.

Available Filters
Filter Purpose
Date Range View vouchers for a selected period.
Voucher Type Display only Sales, Purchase, Payment, etc.
Ledger View vouchers related to a specific ledger.
Amount Search transactions by value.
Narration Find vouchers using narration text.
Benefits
  • Locate vouchers quickly.
  • Review specific transactions.
  • Simplify auditing.
  • Save time during verification.
Use filters regularly when reviewing large volumes of accounting transactions.
7. Viewing, Altering & Deleting Vouchers

The Day Book allows authorized users to view, modify or delete vouchers whenever corrections are required.

View a Voucher
  1. Open Day Book.
  2. Select the required voucher.
  3. Press Enter.
Alter a Voucher
  1. Open the voucher.
  2. Modify the required information.
  3. Press Ctrl + A to save.
Delete a Voucher
  1. Open the voucher.
  2. Press Alt + D.
  3. Confirm deletion.
Action Shortcut
Open Voucher Enter
Save Voucher Ctrl + A
Delete Voucher Alt + D
Delete vouchers only when absolutely necessary. Incorrect deletion may affect financial reports.
8. Printing & Exporting the Day Book

The Day Book can be printed or exported for record keeping, auditing and sharing with accountants or auditors.

Option Purpose
Print Create a hard copy of the report.
PDF Export Save as PDF.
Excel Export Analyze data in spreadsheets.
Email Share reports electronically.
Steps
  1. Open Day Book.
  2. Select the desired period.
  3. Press Alt + P for Print or use the Export option.
  4. Select the required format.
  5. Save or print the report.
Exporting the Day Book to Excel is useful for advanced analysis and reporting.
9. Day Book Verification & Reports

The Day Book is one of the most useful reports for verifying daily accounting entries.

Verification Item Purpose
Voucher Number Ensure proper numbering.
Voucher Date Verify transaction date.
Ledger Name Confirm correct ledger selection.
Voucher Amount Check transaction value.
Narration Verify transaction description.
Voucher Type Confirm correct voucher category.
Verification Checklist
  • Review all daily vouchers.
  • Check duplicate voucher numbers.
  • Verify debit and credit amounts.
  • Confirm narrations.
  • Review modified vouchers.
  • Verify deleted voucher records.
Daily verification helps identify mistakes before financial reports are generated.
10. Common Day Book Mistakes
Common Mistake Correct Practice
Wrong Voucher Type Select the correct voucher before saving.
Incorrect Ledger Verify ledger selection carefully.
Wrong Date Check the voucher date before saving.
Duplicate Entry Review the Day Book before creating new vouchers.
Missing Narration Add meaningful narration for every voucher.
Wrong Amount Verify debit and credit values.
Unauthorized Deletion Restrict voucher deletion to authorized users.
Ignoring Daily Review Review the Day Book at the end of each business day.
Regular Day Book review minimizes accounting errors and improves the accuracy of financial records.
11. Real Business Case Studies

Let's understand how the Day Book is used in different businesses for reviewing daily accounting transactions.

Business Day Book Usage Purpose
Retail Store Daily Sales & Cash Collections Verify sales, receipts and expenses.
School / College Fee Collection Entries Review daily student fee receipts.
Hospital Patient Billing & Expenses Monitor daily collections and payments.
Manufacturing Company Purchases & Production Expenses Verify supplier payments and journal entries.
IT Company Client Receipts & Office Expenses Track daily financial transactions.
NGO / Trust Donations & Administrative Expenses Review daily receipts and payments.
Reviewing the Day Book every day helps businesses detect errors early and maintain accurate accounting records.
12. Complete Day Book Verification Checklist
Checklist Status
All Daily Vouchers Entered ✔
Voucher Dates Verified ✔
Voucher Numbers Checked ✔
Ledger Accounts Verified ✔
Debit & Credit Amounts Matched ✔
Narrations Reviewed ✔
Duplicate Entries Checked ✔
Incorrect Entries Corrected ✔
Deleted Vouchers Reviewed ✔
Day Book Printed/Exported (if required) ✔
Daily Transactions Verified ✔
Backup Taken ✔
Using this checklist at the end of each business day improves accounting accuracy and simplifies auditing.
13. Professional Day Book Best Practices
  • Review the Day Book before closing business every day.
  • Enter vouchers immediately after each transaction.
  • Use meaningful narrations for every voucher.
  • Verify voucher numbering regularly.
  • Avoid duplicate voucher entries.
  • Allow voucher alteration and deletion only to authorized users.
  • Use filters to review voucher-type specific transactions.
  • Export the Day Book periodically for backup and audit.
  • Cross-check Day Book entries with source documents.
  • Take regular backups of company data.
A disciplined Day Book review process strengthens internal controls and improves the reliability of financial reports.
14. Practical Exercise & Interview Questions
Practical Exercise
  1. Create a Sales Voucher.
  2. Create a Purchase Voucher.
  3. Create a Receipt Voucher.
  4. Create a Payment Voucher.
  5. Open the Day Book.
  6. Filter vouchers by Voucher Type.
  7. Edit one voucher and save it.
  8. Export the Day Book to PDF or Excel.
Interview Questions
  1. What is the Day Book in Tally Prime?
  2. Why is the Day Book important?
  3. How do you open the Day Book?
  4. Which vouchers appear in the Day Book?
  5. How do you filter vouchers?
  6. How do you alter a voucher from the Day Book?
  7. How do you delete a voucher?
  8. Why should voucher narrations be reviewed?
  9. How does the Day Book help in auditing?
  10. What information is displayed in the Day Book?
  11. Can the Day Book be exported?
  12. Why should duplicate vouchers be avoided?
  13. How often should the Day Book be reviewed?
  14. What is the importance of voucher numbering?
  15. How can incorrect entries be corrected?
  16. Which shortcut is used to print reports?
  17. How does the Day Book help accountants?
  18. Why should company data be backed up regularly?
  19. What precautions should be taken while deleting vouchers?
  20. Why is the Day Book one of the most important accounting reports?
15. Lesson Summary
  • Learned the purpose of the Day Book.
  • Reviewed different voucher types.
  • Applied filters and search options.
  • Viewed, altered and deleted vouchers.
  • Printed and exported Day Book reports.
  • Verified daily accounting entries.
  • Studied practical business examples.
  • Completed practical exercises.
  • Prepared for accounting interviews.
  • Built a strong understanding of daily accounting verification.
Congratulations! You can now confidently use the Day Book in Tally Prime to review daily transactions, verify vouchers, identify errors and maintain accurate accounting records.

🧠 Quick Quiz

Which report displays all accounting vouchers entered during a selected period?



← Previous Next →