The applications of CAS are as follows:
(i) Maintaining accounting records:
In CAS, accounting records can be maintained easily and efficiently for long time period. It facilitates fast and accurate retrieval of data and information.
(ii) Inventory management:
CAS facilitates efficient management of inventory. Updated information about availability of inventory, level of inventory, etc., can be obtained instantly.
(iii) Report generation:
CAS helps to generate various routine and special purpose reports.
(iv) Data import/export:
Accounting data and information can be imported from or exported to other users within the organisation as well as outside the organisation.
(v) Taxation:
CAS helps to compute various taxes and to deduct these and deposit the same to the Government account.

This type of a voucher basically analyses a business transaction from the accounting stand point and is used for recording purposes
These are commonly prepared by accountants on the basis of supporting vouchers and approved by a different individual. They are further subdivided into two, Cash and Non-cash vouchers.
Examples of cash type :
1. Credit Vouchers
2.  payment Vouchers
3. Contra Vouchers
4. Purchase Vouchers
5. Sales Vouchers
6. journal vouchers
Examples of the Non-cash type :
1. Debit note
2. Credit note
3. Invoice

To View Profit and Loss Account
F10: A/c Reports > Profit & Loss A/c > Alt F1 (detailed)
(or)
Gateway of Tally > Reports> Profit & Loss A/c > Alt F1 (detailed)

Following are some of the major accounting vouchers used in an organisation:
(i) Receipt Voucher
(ii) Payment Voucher
(iii) Contra Voucher
(iv) Purchase Voucher
(v) Sales Voucher
(vi) Journal Voucher

In Tally, to record transactions, the transactions are to be identified with the related ledger accounts. In Tally ERP 9, there are two types of pre. defined ledgers.
(i) Cash: Under the group cash-in-hand this ledger is created, you can enter the opening balance as on the books beginning from.
(ii) Profit and loss account : This ledger is created under the group primary. In this ledger previous year's profit or loss is entered as the opening-balance of this ledger.
To create ledger:
Gateway of Tally ➝ Masters >
Accounts Info > Ledgers >
Single Ledger > create