Journal entry

As you open the Tally You find few Options in Gateway of Tally- Select Accounting Voucher- Press F9 you find Purchase voucher to enter the Purchase entry- If purchase done in cash enter Cash in party's A/c Name if in Credit Enter Party's Name in Same Column.

Agree with YOGESH

so it means in tally 7.2 we will pass journal entry for CASH purchase will be like this....

purchase dinner sets  a/c ....debit

To cash a/c................... credit

but i think we have to show our creditor name also like this

purchase dinner sets------- debit

to xyz ltd-------------------------------------credit

xyz ltd----------debit

 to cash a/c-------------credit.