It is for adjustment between any two ledgers. No outside parties, like Debtors, Creditors, Branches/Divisions are involved. These are for rectification entries in which as any kind of adjustment for non-cash or bank transactions are recorded here.
Gateway of Tally.ERP à Accounting Voucher à Click on F7 : Journal
Transactions: Depreciation charge on Furniture & Machinery Rs. 5,000/- and Rs. 20,000/- respectively.