This document provides instructions for creating a purchase voucher in Tally accounting software. It explains that purchase vouchers should be used for all purchase transactions, even cash purchases, so that the transaction is recorded in both the ledger account and purchase register. It outlines the steps to create a purchase voucher in Tally by selecting "Accounting Vouchers" then "F9" from the Gateway of Tally menu. It describes that the first entry must credit a creditor or cash/bank account, while the second entry debits a purchase account.