VOUCHERS

Submitted by: Manraj Singh

Submitted to: Navneet Singh badwal
(accountancy lecturer)
 VOUCHERS

Meaning:
A voucher is a written document that provides evidence of any business
transaction. It is a source document that is used as evidence for recording
transactions in the primary books of business

Types of vouchers:

1. Source Documents 2. Accounting vouchers

 SOURCE DOCUMENTS

Meaning:
A source document is the original document that contains the details of a
business transaction. A source document captures the key information about
a transaction, such as the names of the parties involved, amounts paid (if
any), the date, and the substance of the transaction. Source documents are
frequently identified with a unique number, so that they can be
differentiated in the accounting system.

List:
1. Cash memo 2. Invoice 3. Receipt 4. Pay in Slip
5. Cheque 6. Debit note 7. Credit note

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 CASH MEMO

Meaning:
Cash memo is often referred as a paid bill for cash sales. It is a document
stating cash received for the goods sold. Documents issued for purchased
goods for cash is known as cash memo.

Format:

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 INVOICE

Meaning:
An invoice is a document that maintains a record a transaction between
a buyer and seller, such as a paper receipt from a store or online record
from an e-tailer. Invoices are a critical element of accounting internal
controls and audits.
Format:

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 RECEIPT

Meaning:
Receipts are the amount of cash a business takes in during any one
accounting period, regardless of whether the money came from a sale or
other source, according to IRS rules.

Format:

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 PAY IN SLIP

Meaning:
A pay-in-slip is a form that is used to deposit money in a bank. It
contains a counterfoil that is returned to the depositor after it is duly
stamped and signed by the cashier. This slip acts as a receipt contains the
details of the date and amount deposited either through cash or cheque.

Format:

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 CHEQUE

Meaning:
A cheque is a document that orders a bank to pay a specific amount of
money from a person's account to the person in whose name the cheque has
been issued.

Format:

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 DEBIT NOTE

Meaning:
A debit note, also known as a debit memo, is issued from a buyer to their
seller to request a return of funds due to incorrect or damaged goods,
purchase cancellation, or other specified circumstances .

Format:

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 CREDIT NOTE

Meaning:
A credit note is effectively a negative invoice - it's a way of showing a
customer that they don't have to pay the full amount of an invoice. A credit
note might either cancel an invoice out completely if it's for the same
amount as the invoice, or it might be for less than the invoice.

Format:

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 ACCOUNTING VOUCHERS

Meaning:
An accounting voucher is any written documentation supporting entries
recorded in the accounting books

Types:
1. Cash Vouchers 2. Non Cash Vouchers
 CASH VOUCHERS

Meaning:
A cash voucher is a standard form used to document a petty cash
payment.
Types:
1. Debit vouchers: are the documentary
evidence of cash payments. These vouchers
are prepared to keep records of various cash
payments relating to the business including
capital and revenue payments.

2. A Credit Voucher: is a document that

records accounting transactions and
contains monetary value including cash
payments when payment is made

BAC
 NON CASH VOUCHERS

Meaning:
Non-cash Vouchers are vouchers prepared for the transitions that do not
involve in flow or out flow of cash.

Format:

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THANKYOU