Chapter-VI

Voucher
Voucher is the written documentary evidence of day to day activities of the business. It means it is
the primary of books of account in which the business transaction are recorded in a systematic
order.

Vouchers are of different type.

1. Contra Voucher.-F4
2. Payment Voucher.F5
3. Receipt voucher.-F6
4. Journal voucher.-F7
5. Sale voucher.-F8
6. Purchase voucher.-F9
7. Credit note.-Ctrl+F8
8. Debit note.-Ctrl+F9
9. Memorandum voucher.-Ctrl+F10.

1. Contra voucher:- The transaction completely related to the bank should be recorded under contra
voucher.
Eg :- Cash deposited into bank.
Cash withdrawn from bank
2. Payment voucher:- Any payment made by business to the outsider in terms of cash or cheque
should be recorded.
Eg :- Salary paid by cash.
Rent paid by cheque.
3. Receipt voucher:- In this voucher any receipt made by business from the outsider in terms of cash
or cheque should be recorded.
Eg :- Discount received by cash
Commission received by cheque.
4. Journal voucher:- All the non monetary transaction should be recorded under journal voucher.
Eg :- Depreciation on machinery.
Salary outstanding.
5. Sales voucher:- All the credit sale and cash sales of goods should be recorded.
Eg :- goods sold by cash.
Goods sold on credit to Mr. Anup.
6. Purchase voucher:- All the credit purchase and cash purchase of goods should be recorded.
Eg :- Purchase goods by cash.
Purchase goods on credit from Mr. Ankit.
7. Credit Note:- The goods return from customer for any inferior quality should be recorded.
Eg :- The goods return from Mr.Anil.
8. Debit note:- The goods return to supplier for any inferior quality should be recorded.
Eg :- The goods return to Mr.Ankit.
9. Memorandum Voucher:- All the doubtful transaction should be recorded under this voucher.
Eg:- All Mis- happening entries.