What it means
Where a ledger shows one account over time, the day book shows all accounts for one day. Owners and accountants scan it at day end to catch a missing invoice, a wrong amount or an entry nobody expected. Users coming from Tally know it well, since Tally’s Day Book is its main review screen.
Example
Kaveri Agencies’ day book for 3 Nov 2026:
| Voucher | Party | Amount |
|---|---|---|
| Sales invoice KA/26-27/0412 | Shree Lakshmi Hardware | ₹1,77,000 |
| Sales invoice KA/26-27/0413 | Annai Traders | ₹2,36,000 |
| Receipt (UPI) | Vasavi Paints | ₹40,000 |
| Payment (NEFT) | Shakti Metals | ₹1,10,000 |
| Journal (freight under reverse charge) | Transporter | ₹1,000 |
Five vouchers; the owner sees at a glance that invoice 0414 is missing from the series.
Common mistakes
- Checking only totals, not the voucher numbers in sequence.
- Back-dating vouchers into a day already reviewed.
- Reviewing the day book but not the GST effect of each voucher.
In MyRecords
The Day book tab on the Accounting home lists every voucher posted on a day, with its type, party, amount and who posted it, and the day’s total; Previous day and Next day move through the dates. It reads the general ledger, so it always matches the books. When you move from Tally, Day Book vouchers can be imported as journal entries after a check, and a wrong batch is undone by cancelling its journals; this import has been tested on Tally’s own sample export, not yet on a client’s data.