The document provides instructions for creating and using a payment voucher in Tally to record all cash or bank payment transactions, noting that the payment voucher requires at least one ledger account under the groups "Cash-in-hand", "Bank accounts", or "Bank OD" to be credited, and Tally can automatically credit the cash or bank account if single entry mode is enabled for payments. It also mentions the ability to immediately print cheques for bank payments directly from the payment voucher in Tally.