Journal entries are usually used for finalization of accounts.
To pass a Journal Voucher,
Go to Gateway of Tally > Accounting Vouchers
For example, there may be entries made for interest accrued or interest due. If you have to receive Interest from a party, the same can be entered using Journal Voucher.
Debit the Party
Credit the Interest Receivable Account
The Journal entry is displayed as shown:
Special Keys for Voucher Narration Field:
ALT+R: Recalls the Last narration saved for the first ledger in the voucher, irrespective of the voucher type.
CTRL+R: Recalls the Last narration saved for a specific voucher type, irrespective of the ledger.