. In the gate way of tally , when you click on voucher entries , you will see different voucher in right side . These all vouchers are called regular vouchers .
You will see also one button of optional voucher , if you have select " use reversing and optional voucher in feature 11" . I want to define optional voucher . It is a temporary voucher . When , an accountant is not sure to validity of his voucher entry then he can pass voucher entry in optional voucher .There will no effect of this voucher entry on final accounts .But when , you sure that this is correct voucher entry , you can make it as regular voucher entry by clicking right side regular and accept it .After this it will affect the final accounts.
This difference is very useful for the accountant
one is accountant get the time to correct his voucher entry
Second , if any work in process , then entry can be done in optional base means provisional entry.