Tally Prime practice questions with answers

Published 26 October 2026. These questions match the drills on the Tally Prime practice lab and the journal entry game. The ledgers are Cash, Bank, Rent, Debtor, Furniture, Creditor, Salary, Sales, Purchase, and Capital. A voucher scores only when both sides match.

Vouchers

Paid office rent of 12,000 in cash. Debit Rent, credit Cash. Rent is the expense. Cash decreased, and a decrease in an asset is a credit. Swapping the sides is wrong even though the two names are the right accounts.

Received cash from a customer who owed you. Debit Cash, credit Debtor. Cash came in. The debtor's balance fell, so the debtor is credited.

Bought furniture on credit from a supplier. Debit Furniture, credit Creditor. The asset came in. You now owe the supplier.

Paid staff salary in cash. Debit Salary, credit Cash. Salary is the expense. Cash went out.

Three correct out of four is 75 percent on the lab, because the score is the count of fully correct vouchers divided by four. There is no partial mark for getting only one side right.

Journal openings

Started the business with cash. Debit Cash, credit Capital. The cash is in the business, and capital records the owner's claim. Debiting capital and crediting cash reverses the opening.

Purchased goods for cash. Debit Purchase, credit Cash.

Sold goods on credit. Debit Debtor, credit Sales. The customer owes you, and sales is the income.

Paid rent in cash. Debit Rent, credit Cash. This is the same pair as the rent voucher above. The sentence is shorter. The entry is not.

What the lab does not do

The lab does not open a Tally company, post stock items, or compute GST. Output GST collected on a taxable sale is a liability until it is paid. That is a different question from these eight entries, and the accounting quiz on the same hub marks it that way. Depreciation is an expense that reduces the asset's book value. A trial balance that agrees only shows that debit totals equal credit totals. A wrong account can still balance.

Where to pass the voucher in TallyPrime

Tally's own shortcut list for TallyPrime, on the keyboard-shortcuts page at help.tallysolutions.com, maps accounting vouchers as F4 Contra, F5 Payment, F6 Receipt, F7 Journal, F8 Sales, and F9 Purchase. A cash rent payment is a Payment voucher (F5), not a Journal, once you are in the product. The practice lab only checks the ledgers. It does not need the function key.

Debit Note in TallyPrime is Alt+F5 and Credit Note is Alt+F6 on that same help page. Tally.ERP 9 used different shortcuts for those two. If a question still quotes the older product, say which product you mean.

A short way to revise

Write the eight sentences on paper and cover the answers. Say the debit first. Then open the lab and submit the set. After that, if you have TallyPrime, pass the rent payment as F5 with Rent debited and Cash credited for 12,000. The rupee amount does not change the sides.

Related pages: GST calculator, TDS calculator, and published accounting jobs.