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VOUCHER
 A voucher is a document that contains details of a
financial transactions and is required for recording
the same into the books of accounts for every
transactions .
Types of Voucher
Accounting
voucher
Inventry
voucher
Type of Accounting Voucher
 Contra-F4
 Payment-F5
 Receipt-F6
 Journal-F7
 Sales-F8
 Purchase-F9
 Credit note-ALT+F8
 Debit note-ALT+F9
Type of Inventory Voucher
 Physical Stock Voucher
 Material in and Material Out
 Delivery Note
 Receipt Note
A.VOUCHER: CONTRA & PAYMENT
 Contra:F4
Deposit to bank
withdraw from bank
 Payment:F5
Cheque payment
Cash payment
RECEIPT & JOURNAL
 Receipt :F6
Cash receipt or
Cheque receipt
 journal :F7
Special entry
Adjustment entry
SALES & PURCHASE
Sales:F8
Credit sales and
Cash sales
Purchase:F9
Cash purchase
Credit purchase
DEBIT & CREDIT
Debit note:Alt+F5
Purchase Return
 Credit note :Alt+F6
sales return
Business Transaction
 1.4.23 Start business with Capital Rs. 500000
 Deposit to SBI Bank Account Rs.100000
 Goods Purchased by Cash Rs. 50000
 Cash Sales Rs. 60000
 Paid to Lorry Freight Rs.1000

 Reporting View: Day book and Ledgers
Business Transactions:2
 1.4.23 Start business with Capital Rs.10,00,000
 Deposit to ICICI Bank Account Rs.1,50,000
 Cash Purchase Rs.1,00,000
 Cash Sales Rs.1,50,000
 Purchase from Ram Traders for Rs.40000 on Credit
 Sales to Sathya Traders Rs.50000 on Credit
 Goods return to Ram Traders 10000
 Cash received from Sathya Traders for Rs.50000
 Computer purchase from Rani Computers for Rs.25000/-
on Credit
Business Transactions:3
 1.4.23 Start business with Capital Rs.15,00,000
 Deposit to Hdfc Bank Account Rs.2,50,000
 Cash Purchase Rs.2,00,000
 Cash Sales Rs.2,50,000
 2.4.23
 Credit purchase from Anantha Enterprises/Trichy for
Rs.3,00,000
 Credit Sales to Kavin & Co/Virudhunagar for Rs.3,50,000
 Paid Advertisement Expenses Rs.1500
Business Transactions:3
 1.5.23 Cheque received from Kavin & Co.,for Rs.2,50,000
 ( ubi ch.254547/2.5.23 )
 Paid to office Rent Rs.7000/-
 Cash purchase for Rs.5,00,000
 Ch issued to Anantha Enterprises for Rs.1,50,000
 2.5.23
 Damaged goods return to Anantha Enterprises for
Rs.25000
 Cash Sales for Rs.2,75,000
Contra example
Payment example
Receipt example
Journal example
Sales example
Purchase example
Credit note example
Debit note example
Prepare Profit and Loss / Balance Sheet
1.4.21 Started Business with Capital Rs.10,000,00/-
Arun’s Capital Rs.500000
Dharsan’s Capital Rs.500000
Deposited to SBI Rs.200000
Cash purchase Rs.100000
Purchase from Manoj Traders / Coimbatore
Rs.150000
Cash Sales Rs.120000 & Discount allowed Rs.1000/-
Sales to Bharath & Co/Trichy Rs. 175000
Goods return from Bharath & Co. Rs.15000
Goods return to Manoj Traders Rs.10000
Lorry freight Rs.1000
Goods purchase from Amrutha firm Rs.150000
Goods return to Amrutha firm Rs.20000
Cash sales Rs.70000
Rent paid Rs.4500
View: Trial Balance +F1 , B/Sheet , Ledger:Manoj
Traders and Amrutha firm .
M/s.Micro Traders/Chennai
 Started Business with Capital Rs.1500000
 Deposited to SBI 100000 & HDFC 100000
 Purchase from Ashok Agency/Trichy by cash
Rs.100000
 Purchase from Vaigai Traders / Mdu Rs.200000
 Cash Sales to Merwin Traders/Nagercoil Rs.70000
 Sales to Nandhu & agency / Mdu Rs.200000
 Sbi ch.234579/1.4.21 paid to Vaigai Traders
Rs.75000
 Cash sales Rs.25000
 Sales to Varun / Dindigul Rs.80000
 Received cash from Varun/Dgl Rs.50000
 Sales return from Varun Rs.5000
 Purchase return to Vaigai / Mdu Rs.4000
 Loan from Hdfc Bank Rs.500000
 For A4 sheet purchase Rs.2000
 Refreshment expenses paid Rs.500
 Prepare Party’s Ledger / Daybook

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vnd.openxmlformats-officedocument.presentationml.presentation&rendition=1.pptx

  • 1. VOUCHER  A voucher is a document that contains details of a financial transactions and is required for recording the same into the books of accounts for every transactions .
  • 3. Type of Accounting Voucher  Contra-F4  Payment-F5  Receipt-F6  Journal-F7  Sales-F8  Purchase-F9  Credit note-ALT+F8  Debit note-ALT+F9
  • 4. Type of Inventory Voucher  Physical Stock Voucher  Material in and Material Out  Delivery Note  Receipt Note
  • 5. A.VOUCHER: CONTRA & PAYMENT  Contra:F4 Deposit to bank withdraw from bank  Payment:F5 Cheque payment Cash payment
  • 6. RECEIPT & JOURNAL  Receipt :F6 Cash receipt or Cheque receipt  journal :F7 Special entry Adjustment entry
  • 7. SALES & PURCHASE Sales:F8 Credit sales and Cash sales Purchase:F9 Cash purchase Credit purchase
  • 8. DEBIT & CREDIT Debit note:Alt+F5 Purchase Return  Credit note :Alt+F6 sales return
  • 9. Business Transaction  1.4.23 Start business with Capital Rs. 500000  Deposit to SBI Bank Account Rs.100000  Goods Purchased by Cash Rs. 50000  Cash Sales Rs. 60000  Paid to Lorry Freight Rs.1000   Reporting View: Day book and Ledgers
  • 10. Business Transactions:2  1.4.23 Start business with Capital Rs.10,00,000  Deposit to ICICI Bank Account Rs.1,50,000  Cash Purchase Rs.1,00,000  Cash Sales Rs.1,50,000  Purchase from Ram Traders for Rs.40000 on Credit  Sales to Sathya Traders Rs.50000 on Credit  Goods return to Ram Traders 10000  Cash received from Sathya Traders for Rs.50000  Computer purchase from Rani Computers for Rs.25000/- on Credit
  • 11. Business Transactions:3  1.4.23 Start business with Capital Rs.15,00,000  Deposit to Hdfc Bank Account Rs.2,50,000  Cash Purchase Rs.2,00,000  Cash Sales Rs.2,50,000  2.4.23  Credit purchase from Anantha Enterprises/Trichy for Rs.3,00,000  Credit Sales to Kavin & Co/Virudhunagar for Rs.3,50,000  Paid Advertisement Expenses Rs.1500
  • 12. Business Transactions:3  1.5.23 Cheque received from Kavin & Co.,for Rs.2,50,000  ( ubi ch.254547/2.5.23 )  Paid to office Rent Rs.7000/-  Cash purchase for Rs.5,00,000  Ch issued to Anantha Enterprises for Rs.1,50,000  2.5.23  Damaged goods return to Anantha Enterprises for Rs.25000  Cash Sales for Rs.2,75,000
  • 13.
  • 22. Prepare Profit and Loss / Balance Sheet 1.4.21 Started Business with Capital Rs.10,000,00/- Arun’s Capital Rs.500000 Dharsan’s Capital Rs.500000 Deposited to SBI Rs.200000 Cash purchase Rs.100000 Purchase from Manoj Traders / Coimbatore Rs.150000 Cash Sales Rs.120000 & Discount allowed Rs.1000/- Sales to Bharath & Co/Trichy Rs. 175000
  • 23. Goods return from Bharath & Co. Rs.15000 Goods return to Manoj Traders Rs.10000 Lorry freight Rs.1000 Goods purchase from Amrutha firm Rs.150000 Goods return to Amrutha firm Rs.20000 Cash sales Rs.70000 Rent paid Rs.4500 View: Trial Balance +F1 , B/Sheet , Ledger:Manoj Traders and Amrutha firm .
  • 24. M/s.Micro Traders/Chennai  Started Business with Capital Rs.1500000  Deposited to SBI 100000 & HDFC 100000  Purchase from Ashok Agency/Trichy by cash Rs.100000  Purchase from Vaigai Traders / Mdu Rs.200000  Cash Sales to Merwin Traders/Nagercoil Rs.70000  Sales to Nandhu & agency / Mdu Rs.200000  Sbi ch.234579/1.4.21 paid to Vaigai Traders Rs.75000
  • 25.  Cash sales Rs.25000  Sales to Varun / Dindigul Rs.80000  Received cash from Varun/Dgl Rs.50000  Sales return from Varun Rs.5000  Purchase return to Vaigai / Mdu Rs.4000  Loan from Hdfc Bank Rs.500000  For A4 sheet purchase Rs.2000  Refreshment expenses paid Rs.500  Prepare Party’s Ledger / Daybook