Successfully reported this slideshow.
We use your LinkedIn profile and activity data to personalize ads and to show you more relevant ads. You can change your ad preferences anytime.
INTRODUCTION
 BUSINESS TRANSACTIONS ARE USUALLY
EVIDENCED BY AN APPROPRIATE DOCUMENTS
SUCH AS CASH MEMO,INVOICE,SALES BIL...
TRANSACTION VOUCHER
 A TRANSACTION WITH ONE DEBIT AND ONE
CREDIT IS A SIMPLE TRANSACTION AND THE
ACCOUNTING VOUCHERS PREP...
TRANSACTION VOUCHERNAME OF THE FIRM:
VOUCHER NO: :
DATE :
DEBIT ACCOUNT :
CREDIT ACCOUNT :
AMONT( RS ) :
NARRATION :
AUTHO...
COMPOUND VOUCHER
VOUCHER WHICH RECORDS A TRANSACTION
THAT ENTAILS MULTIPLE DEBIT/CREDIT IS
CALLED COMPOUND VOUCHER. COMPOU...
DEBIT VOUCHER
NAME OF THE FIRM:
 VOUCHER NO :
 CREDIT ACCOUNT :
 AMOUNT : DATE:
S.NONAR
RATION
CODE ACC’NO AMOUNT NARRA...
CREDIT VOUCHER
NAME OF THE FIRM:

VOUCHER NO: DATE:
DEBIT ACCOUNT:
AMOUNT:
AUTHORISED BY: PREPARED BY:
S.NO CODE ACC.NO A...
COMPLEX VOUCHER ORJOURNAL
VOUCHER
 TRANSACTIONS WITH MULTIPLE DEBIT AND
MULTIPLE CREDITS ARE CALLED COMPLEX
TRANSACTIONS ...
JOURNAL VOUCHER
NAME OF THE FIRM:
 VOUCHER NO:
DATE:
DEBIT ACCOUNT
S.NO CODE ACC.NO AMOUN
T
NARRATI
ON
(EXPLAN
ATION)
CREDIT ACCOUNTS
S.NO CODE ACC.NOI AMOUNT NARRATION
(EXPLANAIO
N)
AUTHORISED BY: PREPARED BY:
CONCLUSION
VOUCHER MAY BE PREPARED SHOWING
NECCESSARY DETAILS AND GOT APPROVED BY
APPROPRIATE AUTHORITY WITHIN THE
FIRM.TH...
THANKS
Source document or voucher
Upcoming SlideShare
Loading in …5
×

Source document or voucher

7,165 views

Published on

Source document or voucher

Published in: Education
  • Be the first to comment

Source document or voucher

  1. 1. INTRODUCTION  BUSINESS TRANSACTIONS ARE USUALLY EVIDENCED BY AN APPROPRIATE DOCUMENTS SUCH AS CASH MEMO,INVOICE,SALES BILL,PAY- IN- SLIP,CHEQUE,SALARY SLIP,ETC .A DOCUMENT WHICH PROVIDES EVIDENCE OF THE TRANSACTIONS IS CALLED THE SOURCE DOCUMENT OR VOUCHER.ACCONTING VOUCHERS MAY BE CLASSIFIED AS CASH VOUCHERS,DEBIT VOUCHERS,CREDIT VOUCHERS,JOURNAL VOUCHERS,ETC
  2. 2. TRANSACTION VOUCHER  A TRANSACTION WITH ONE DEBIT AND ONE CREDIT IS A SIMPLE TRANSACTION AND THE ACCOUNTING VOUCHERS PREPARED FOR SUCH TRANSACTION IS KNOWN AS TRANSACTION VOUCHER
  3. 3. TRANSACTION VOUCHERNAME OF THE FIRM: VOUCHER NO: : DATE : DEBIT ACCOUNT : CREDIT ACCOUNT : AMONT( RS ) : NARRATION : AUTHORISED BY: PREPARED BY:
  4. 4. COMPOUND VOUCHER VOUCHER WHICH RECORDS A TRANSACTION THAT ENTAILS MULTIPLE DEBIT/CREDIT IS CALLED COMPOUND VOUCHER. COMPOUND VOUCHER MAY BE  DEBIT VOUCHER  CREDIT VOUCHER
  5. 5. DEBIT VOUCHER NAME OF THE FIRM:  VOUCHER NO :  CREDIT ACCOUNT :  AMOUNT : DATE: S.NONAR RATION CODE ACC’NO AMOUNT NARRATI ON AUTHORISED BY: PREPARED BY:
  6. 6. CREDIT VOUCHER NAME OF THE FIRM:  VOUCHER NO: DATE: DEBIT ACCOUNT: AMOUNT: AUTHORISED BY: PREPARED BY: S.NO CODE ACC.NO AMOUN T NARRAT ION(EXP LANATI ON)
  7. 7. COMPLEX VOUCHER ORJOURNAL VOUCHER  TRANSACTIONS WITH MULTIPLE DEBIT AND MULTIPLE CREDITS ARE CALLED COMPLEX TRANSACTIONS AND THE ACCOUNTING VOUCHER PREPARED FOR SUCH TRANSACTIONS IS KNOWN AS COMPLEX VOUCHER ORJOURNAL VOUCHER
  8. 8. JOURNAL VOUCHER NAME OF THE FIRM:  VOUCHER NO: DATE: DEBIT ACCOUNT S.NO CODE ACC.NO AMOUN T NARRATI ON (EXPLAN ATION)
  9. 9. CREDIT ACCOUNTS S.NO CODE ACC.NOI AMOUNT NARRATION (EXPLANAIO N) AUTHORISED BY: PREPARED BY:
  10. 10. CONCLUSION VOUCHER MAY BE PREPARED SHOWING NECCESSARY DETAILS AND GOT APPROVED BY APPROPRIATE AUTHORITY WITHIN THE FIRM.THESE MUST BE PRESERVED IN ANY CASE TILL THE AUDIT OF THE ACCOUNTS AND TAX ASSESSMENTS FOR THE RELEVANT PERIOD ARE COMPLETED.
  11. 11. THANKS

×