When ever a business is started every businessman has to contribute his funds for the initial business expenses, advances and purchases. The proprietor may bring cash or moneys worth like machinery, building, stock etc., And this is the first and foremost transaction that entered by the Accountant or CA in the Business accounts books if it is the new firm, like wise you can record such transaction in Tally ERP 9 using the Receipt Voucher. You have the default Cash Ledger and only you have create a ledger of the proprietor or partner who is represented as Capital Account in the books of accounts. Hence you have to create a capital ledger under Capital Account Group.
As the company is getting the funds inside it has to be entered in the Receipt Voucher and we need to Debit the Cash which is coming in and Credit the Capital ledgers and provide the required amount in the Gross Ledger Amount place as shown in the image. If you want to provide any addition information about the transaction your make a comment in the Narration Area and finally accept it. It will mechanically follows the accounts principle to effect the two ledgers with this single entry.
You can reach the Receipt Voucher by selecting Accounting Vouchers under Transactions from Gateway of Tally screen. If the there is other than the Receipt Voucher is selected you can press F6 function key or click on the Receipt Button from Button Area.