Accountancy Part COverview of Computerised Accounting System

The primary account which records all the financial transactions in a…

The primary account which records all the financial transactions in a tally is.........

Answer & explanation

Correct answer: option 3

The correct answer is Option (3) → Voucher

In accounting software such as Tally, every transaction is first entered through a voucher (payment, receipt, sales, purchase, journal), and the books and reports are produced from these vouchers.

NCERT (2026-27 edition):
Using Software of CAS – “… The transactions are recorded on the basis of Cash Vouchers, Bank Vouchers, Purchase Vouchers, Sales Vouchers, Journal Vouchers, etc.”