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.
To view the Physical Stock Voucher,
Go to Gateway of Tally > Inventory Vouchers
Select the button F10: Phys Stk from Button Bar or press Alt+F10.
Physical Stock quantity will be displayed as Actual Stock in the Stock Summary from the date of entry of the Physical Stock