The document explains the nature and purpose of vouchers in accounting, describing them as written evidence of business transactions supported by source documents. It outlines different types of vouchers such as cash, non-cash, credit, and debit vouchers, along with the concept of compound vouchers for transactions involving multiple accounts. Vouchers serve as formal records signed by accountants, reflecting transaction details for accurate financial documentation.

1. SAMPLE VOUCHER

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. 1 SOURCE VOUCHER
2 . ACCOUNTING VOUCHER

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.  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. 


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. 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. 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.