Types of Voucher

Payment Voucher (F5)

• Payment made in Bank or cash

Receipt Voucher (F6)

• Any type of payment received in Cash or Bank

Journal Voucher (F7)

• Non Bank, Non Cash, Credit Purchase, Adjustment etc

Contra Voucher (F4)

• Cash to cash, Cash to Bank, Bank to Cash, Bank to Bank

Sales Voucher (F8)

• Sales of Trading item

Purchase Voucher (F9)

• Purchase of trading item
VOUCHER ENTRY
STATEMENT
1. Rent Paid by cash of Rs6000
Rent A/C Dr 6000
to Cash A/ Cr 6000

F5
2. Commission received with
cheque of SBI Bank of Rs 8000
Commission A/C Dr 8000
to SBI Bank A/ Cr 8000

F6
3. Cash Deposited into SBI Bank of
Rs 12000
SBI Bank A/C Dr 12000
to Cash A/ Cr 12000

F4
4. Cheque of Rs 4000 of HDFC
Bank deposited into SBI Bank.
SBI Bank A/C Dr 4000
to HDFC Bank A/ Cr 4000

F4
5. Salary due to with outstanding
salary of Rs 15000
Salary A/C Dr 15000
to Salary O/S A/ Cr 15000

F7
6. A petty cash account open with
cash Rs 5000
Petty Cash A/C Dr 5000
to Cash A/ Cr 5000

F4
7. Interest Paid to Mr Shyam Rs
8000
Interest A/C Dr 8000
to Cash A/ Cr 8000

F5