Vouchers

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THIS PPT IS MADE ON TOPIC VOUCHER AND ITS DIFFERENT TYPES WITH EXAMPLE AND PRACTICAL QUESTIONS FOR SUBJECT ACCOUNTS

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Vouchers

  1. 1. SAMPLE VOUCHER
  2. 2.  VOUCHER IS A EVIDENCING DUCUMENT .  SUCH EVIDENCES ARE SOURCE DOCUMENTS.  ON THE BASIS OF SOURCE DOCUMENTS LIKE ‘CASH MEMO , INVOICE ‘ A VOUCHER DETAILING THE ACCOUNTS THAT ARE SAMPLE VOUCHER
  3. 3. 1 SOURCE VOUCHER 2 . ACCOUNTING VOUCHER
  4. 4.  SUPPORTING VOUCHERS .  IT IS A WRITTEN DOCUMENT .  IT CONTAIN COMPLETE DETAIL OF TRANSACTION.  IT IS PROOF OF A BUSINESS TRANSACTION.  IT IS SIGNED BY THE MAKER .
  5. 5.  IT IS A WRITTEN DOCUMENT  IT IS PREPARED ON THE BASIS OF EVIDENCE OF THE TRANSACTION  IT IS ANALYSIS OF A TRANSACTION  IT IS PREPARED AND SIGNED BY ACCOUNTATNT  IN CASE OF CASH / BANK VOUCHER , IT IS RECEIPT
  6. 6.    Any Journal Entry containing more than Two Accounts i.e. more than two accounts are either Debited or Credited than it is called a Compound Entry. The voucher prepared for a compound journal entry is called a Compound Voucher. For e.g.:Salary A/c - Dr. 5,000 Freight A/c –Dr. 4,000 To Cash A/c 9,000 Two accounts i.e. Salary, Freight and Cash are affected. Hence, it is a compound entry and the voucher, will be called a compound voucher.
  7. 7. CASH VOUCHER IT IS PREPARED AT THE TIME OF RECEIPT OR PAYMENT OF CASH / CHEQUES NON CASH VOUCHER IT IS PREPARED FOR TRANSACTION NOT INVOLVING CASH
  8. 8. CREDIT VOUCHER This is prepared in case of cash receipt from any source such as Sale of goods for Cash, Payment received from any of Debtors, Income received etc DEBIT VOUCHER This is prepared for all the cash payments made by the business e.g. Payment of Salary, Purchases of Goods and services, Payment made to any Creditor etc.

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