When journal entries passed in tally

we need to pass journal entry voucher when we cannot enter voucher in cash book,purchase book,and sales book.

please refer below link may be use ful

/forum/tally-erp-9-sample-reports--244467.asp#.UVKdsBwZ114

All the entries related to other than cash, bank, sales & purchase has to be passed through JV. Eg Provisions, transfers etc