Physical Stock Voucher is used for recording the actual stock which is verified or counted. It could happen that the Book Stocks and the Physical Stock do not match. It is not unusual that the company finds a discrepancy between actual stock and computer stock figure.

1. Physical Stock Voucher
Physical Stock Voucher is used for recording the actual stock which is verified or counted. It could
happen that the Book Stocks and the Physical Stock do not match. It is not unusual that the company finds
a discrepancy between actual stock and computer stock figure.
Physical vouchers will be useful for recording purposes only if you have configured inventory vouchers to
ignore physical stock differences. If you have configured the vouchers so that physical stock difference is not
ignored, then all transactions subsequent to the physical stock voucher will use the balance as mentioned in
that voucher
To view the Physical Stock Voucher,
Go to Gateway of Tally > Inventory Vouchers
1. Select the button F10: Phys Stk from Button Bar or press Alt+F10.
[Img-32]
Date
Enter the stock taking date.
Name of Item
Select the name of the item from the List of items, for which physical stocks need to be recorded.

2. Godowns
Select the Godown (Godown will appear only if, Maintain multiple Godowns is activated in F11:Features
:F2:Inventory Features), in which the Physical Stock taking was conducted.
Batch / Lot No
Select the Batch number (Batch details will appear only if, Batch wise details are activated in
the Stock Item Master screen) for which the Physical Stock quantity is to be recorded.
Quantity
Enter the Physical Stock quantity
Note: Physical Stock quantity will be displayed as Actual Stock in the Stock Summary
from the date of entry of the Physical Stock.
'Optional & Non-Accounting Vouchers' in Tally.ERP 9
The Non Accounting/Unconventional Vouchers are the special vouchers that are used to record
provisional or non-accounting transactions. Unconventional vouchers are mainly used to exclude
unnecessary entries or provisional entries from the books of accounts and make them available for what if
(future reports, projections, forecasts etc.) reports required at any given time.
More :
Predefined Non Accounting Vouchers in Tally.ERP 9
Memorandum Voucher
Optional Vouchers
Reversing Journals
Post Dated Vouchers
Using Optional Vouchers in Scenario Management
'Predefined Non Accounting Vouchers' in Tally.ERP 9
tally.ERP 9 comprises of the following predefined Non-Accounting Vouchers, to suit different business
requirements for recording various transactions. Tally.ERP 9 also allows you to create user-defined Vouchers
(Voucher Types) as per your requirements.
The pre-defined Non Accounting Vouchers are:
 Memorandum Voucher
 Reversing Journal
Along with the above mentioned voucher types, there are two options available namely Post
Dated and Optional for other voucher types.

3. 'Memorandum Voucher' in Tally.ERP 9
This is a non-accounting voucher and the entries made using memo voucher will not affect your accounts. In
other words, Tally.ERP 9 does not post these entries to ledgers, but stores them in a separate Memorandum
Register. You can alter and convert a Memo Voucher into a regular voucher when you decide to bring the
entry into your books.
Some of the uses of Memorandum Vouchers are:
Making suspense payments
Consider that a company gives its employees cash to buy office supplies, the exact nature and cost of which
are unknown. For this transaction you can enter a voucher for the petty cash advance, a voucher to record
the actual expenditure details when they are known, and another voucher to record the return of surplus
cash.
However, a simpler way of doing it is to enter a Memo voucher when the cash is advanced, and then turn it
into a Payment voucher for the actual amount spent, when the details are known.
Consider the following Example:
The Company pays its employee Rs. 1000 as petty cash advance for Office Expenses.
The following entry has to be passed.
To use Memorandum voucher, Enable the following option from F11: Accounting Features
 Use Reversing Journals & Optional Vouchers
Go to Gateway of Tally > Accounting Vouchers > Select Ctrl+F10: Memos from the Button Bar or
click Ctrl+F10.
1. Debit Office Supplies Account
2. Credit Cash Account

4. Vouchers not verified at the time of entry
If there is no clarity with the details of a voucher you are entering, you can enter it as a Memo voucher and
amend it later when the details are available.
Items given for approval
Generally completed sales are entered into books. In case items are given on approval, use a Memo voucher
to track and convert it into a proper Sales voucher. You can cancel/delete the memo voucher if the sale is
not made.
Memorandum Voucher Register
To view all the memorandum vouchers:
Go to Gateway of Tally > Display > Exception Reports > Memorandum Vouchers.
Note: You can also view memorandum vouchers from the Day Book.
You can alter and convert a Memo voucher into a regular voucher when you decide to consider the entry into
your books. Use Scenarios to see the effect of Memo entries on reports and statements.

5. Optional Vouchers ' in Tally.ERP 9
Unlike a Memo voucher, this is not a separate voucher type. You can mark an existing voucher (for example,
a payment voucher or a receipt voucher) as Optional. Press CTRL + L or click on Optional from the Button
Bar. This button toggles between Regular and Optional. By marking a voucher Optional, the voucher does
not get posted anywhere but remains in the Optional Voucher Register.
You can make a voucher type Optional to regular, if you need to create a new voucher type or alter an
existing voucher type.
Go to Gateway of Tally > Accounts Info > Voucher Types> select a Voucher Type> Set Make
Optional as default to Yes.
After enabling this option, any vouchers entered using this particular voucher type will be optional.
Enabling Optional Vouchers
Go to Gateway of Tally
1. Select F11:F1: Accounting Features
2. Set Use Rev. Journals & Optional Vouchers? to Yes.
3. Accept the screen to save.
Use of Optional Vouchers
 If you do not want a transaction that is incomplete to affect the accounts, you can mark this as
an Optional Voucher. Once the transaction is complete, modify the voucher and post it as a
Regular Voucher. For example, Proforma sales invoice. In fact, an optional sales invoice is
printed as a Proforma Invoice.
 Optional Vouchers allow you to see the impact of transactions without actually posting them.
 Optional Vouchers can be used to forecast future sales. For example, create a New Voucher
Type - Sales Forecast. Record future sales projections using this voucher type.
Consider an example: it is the 30th of June and you would like to view the Balance Sheet as of today, but
June salaries are not due for payment until the first week of July. The Balance Sheet will not be projecting
the correct figures. To overcome this, you can enter an Optional Voucher dated 30th June.
1. Debit Salaries Account
2. Credit Provisions (Current Liabilities) Account

6. When you view the Balance Sheet, generate a report with the Optional Voucher included. The Optional
Voucher should be already defined as a Scenario (Refer the section on Scenario Management for more
details). The voucher affects the report temporarily. Once you quit the report, Tally.ERP 9 does not retain
the Scenario details. The next time you view the balance sheet, it will not include the effect of the Optional
Voucher unless you include it.
Note: Use Scenarios to see the effect of Optional voucher entries on reports and
statements.
Optional Vouchers Register
You can view all optional vouchers in the Optional Vouchers Register
Go to Gateway of Tally > Display > Exception Reports > Optional Vouchers.
Note: You can view Optional Vouchers from the Day Book as well.

7. Reversing Journals ' in Tally.ERP 9
Reversing Journals are special journals that are automatically reversed after a specified date. They exist
only till that date and are effective only when they are included in reports. These are used in interim
reporting in the course of the financial year where accruals are to be reported. These accruals are usually
short term and are cleared in the subsequent period. However, to get a proper perspective, decision makers
require the reports with full impact of all aspects and transactions.
To activate Reversing Journals,
Go to Gateway of Tally
1. Select F11: F1: Accounting Feature
2. Set Use Reversing Journals & Optional Vouchers? to Yes.
3. Accept the screen to save.
You may use reversion journal for accounting for or providing for depreciation. Since, depreciation is usually
provided during at the end of the year, using the Reversing journal you may include them for monthly
reporting or a specific period to give more accurate status or position.
Let us take an example:
On 30th June you want to view the Balance Sheet but June month’s rent is not been paid. You may create a
Scenario (refer Scenario Management for more information) and pass a Reversing Journal entry to view the
reports which will be effective up to the applicable date. When you view the Balance Sheet, Tally.ERP 9
displays the report with the reversing journals included. The voucher affects the report only for that day,
30th June.
Applicable up to
The reversing Journal is available for inclusion in a scenario report till this date. The Reversing Journal can
be created as of a particular date and made Applicable up to a different date.
Reversing Journal Register
All vouchers are maintained in a Reversing Journal Register. These are not posted to any books of accounts
and cannot be included in regular reports. They can only be seen using a scenario.
Go to Gateway of Tally> Display> Exception Reports> Reversing Journals

8. Post Dated Vouchers ' in Tally.ERP 9
While entering vouchers, you can mark them as post dated, as a result these vouchers are not updated in
the ledgers till the date specified in the voucher. This is useful for entering transactions that take place on a
regular basis. For example, if you issue post dated Cheques towards payment of installments, you can set
up the payments in advance, and Tally.ERP 9 will only update them in the ledgers on the due date.
Mark vouchers Post Dated by using CTRL + T or click on the button Post dated from the Button Bar. This
button toggles between Current and Post Dated.
Post-dated Vouchers Register
All Post-dated vouchers are maintained in Post-dated voucher Register.
Go to Gateway of Tally> Display> Exception Reports> Post-Dated Vouchers
Difference in the treatment of Post-dated Vouchers and other Unconventional Vouchers
The major difference between post dated vouchers and other Unconventional vouchers is that post dated
Vouchers affect regular books of accounts on the date of the voucher. Post-dated vouchers are not available
for selection in Scenarios.