This document provides instructions for creating and using a journal voucher in Tally. It notes that journal vouchers are used for non-cash transactions like adjustments for depreciation, bad debts, incomes receivable, and expenses payable. To create a journal voucher in Tally, one selects "Accounting Vouchers" from the Gateway menu and then presses F7. This brings up the Journal Voucher screen where the debit account is displayed by default. After entering the debit amount and account, the cursor moves to the debit/credit field for the next line, where "Dr" or "Cr" can be selected as needed, as journal vouchers allow any account to be debited or credited.