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Reversing Journal in Tally.ERP9

Reversing Journals are special journals that are automatically reversed after a specified date. They exist only till that date and are effective only when called for in reports like the Balance Sheet

 

Example: it is 30th June and you want to view the Balance Sheet as of today but June salaries are not paid until the first week in July. There is, therefore, a large liability, which would not be reflected in the Balance Sheet. To overcome this, you would enter a reversing journal voucher dated 30th June, which would look something like this:

 

Dr

Salaries

5,000

Cr

Provisions (Current Liabilities)

5,000

 

 

When you view the Balance Sheet, you would ask Tally.ERP for the report with the reversing journals included. The voucher affects the report only for that day, i.e., 30th June.

 

All vouchers are maintained in a Reversing Journal Register. These are not posted to any books of accounts and are consequently cannot be included in regular reports. They can only be seen through a scenario
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15 Chapters in Tally.ERP9 Book + 21 Chapters in GST Practical Assignment on GST in Tally.ERP9 & All features are described with Practical Problems with Solutions.

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