VOUCHER- A DOCUMENT THAT RECORDS DAY TO DAY BUSINESS TRANSACTIONS IS KNOWN AS
VOUCHER.IN OTHER WORDS IT IS AN EVIDENCE OF A TRANSACTION.
TYPES OF ACCOUNTING VOUCHER
1- CONTRA VOUCHER (F4)
2-PAYMENT VOUCHER (F5)
3-RECEIPT VOUCHER (F6)
4-JOURNAL VOUCHER (F7)
5-SALES VOUCHER (F8)
6-PURCHASE VOUCHER (F9)
7-CREDIT NOTE VOUCHER (CTRL+F8)
8-DEBIT NOTE VOUCHER (CTRL+F9)
CONTRA VOUCHER(F4)
TRANSACTIONS RELATED TO CASH ACCOUNTS WITH BANK ACCOUNTS, BANK ACCOUNTS WITH CASH
ACCOUNTS, BANK ACCOUNTS WITH BANK ACCOUNTS, CASH ACCOUNTS WITH PETTY CASH ACCOUNTS ETC.
ARE RECORDED IN CONTRA VOUCHER.
1. DEPOSITEDRS10000 INTO HDFC BANK A/C ON 1-4-2022
HDFC BANK A/c DR 10000
TO CASH A/c 10000
2. WITHDRAWN RS5000 FROM HDFC BANK ON 2-4-2022
CASH A/c DR 5000
TO HDFC BANK A/c 5000
3-TRANSFERRED Rs15000 FROM HDFC BANK A/C INTO AXIS BANK A/C ON 1-5-2022
AXIS BANK A/c DR 15000
TO HDFC BANK A/c 15000
4. TRANSFERRED RS5000 FROM CASH A/C INTO PETTY ON 2-5-2022
PETTY CASH A/c DR 5000
TO CASH A/c 5000
PAYMENT VOUCHER(F5)
PAYMENT DONE BY CASH,CHEQUE IS RECORDED IN PAYMENT VOUCHER.
1-PAID SALARY RS25000 ON 1-4-2021
SALARY PAID A/c DR 25000
TO CASH A/c 25000
2-PAID RENT RS10000 BY HDFC BANK CHEQUE ON 2-4-2021
RENT PAID A/c DR 10000
TO HDFC BANK A/c 10000
3-PAID ELECTRICITY BILL OF RS2500
ELECTRICITY EXP A/c DR 2500
TO CASH A/c 2500
4-MR SHYAMLAL(PROPRITOR) TAKEN RS5000 FOR HIS PERSONAL EXPENSES ON 1-5-2020
DRAWING A/c DR 5000
TO CASH A/c 5000
RECEIPT VOUCHER(F6)
AMOUNT RECEIVED IN THE FORM OF CASH, CHEQUE IS RECORDED IN RECEIPT VOUCHER.
1-RECEIVED RS 5000 FROM CUSTOMER A ON 1-4-2020
CASH A/c DR 5000
TO CUSTOMER A A/c 5000
2-RECEIVED RS7000 AS COMMISSION BY SBI CHEQUE-123456 AND DEPOSITED INTO HDFC BANK A/C ON 1-
4-2020
HDFC BANK A/c DR 7000
TO COMMISSION RECEIVED A/c 7000
3-MR. SHYAMLAL STARTED A BUSINESS WITH CASH 200000 ON 1-4-2020
CASH A/c DR 200000
TO CAPITAL A/c 200000
PURCHASE VOUCHER(F9)
GOODS PURCHASED ON CASH OR CREDIT IS RECORDED IN PURCHASE VOUCHER .
1-PURCHASED GOODS RS 20000 ON 1-4-2022
PURCHASE A/c DR 20000
TO CASH A/c 20000
2-PURCHASED GOODS RS 20000 IN CASH
PURCHASE A/c DR 20000
TO CASH A/c 20000
3-PURCHASED GOODS RS20000 FROM PATRA ELECTRONICS IN CASH.
PURCHASE A/c DR 20000
TO CASH A/c 20000
4-PURCHASED GOODS RS 20000 FROM PATRA ELECTRONICS ON 1-4-2020
PURCHASE A/c DR 20000
TO PATRA ELECTRONICS A/c 20000
5-PURCHASED GOODS RS 20000 FROM PATRA ELECTRONICS ON CREDIT ON2-4-2022
PURCHASE A/c DR 20000
TO PATRA ELECTRONICS A/c 20000
SALES VOUCHER(F8)
GOODS SOLD ON CASH OR CREDIT IS RECORDED IN SALES VOUCHER
6-SOLD GOODS RS10000 ON 1-4-2022
CASH A/c DR 10000
TO SALES A/c 10000
7-SOLD GOODS RS 10000 IN CASH
CASH A/c DR 10000
TO SALES A/c 10000
8-SOLD GOODS RS10000 TO SNEHA ELECTRONICS IN CASH.
CASH A/c DR 10000
TO SALES A/c 10000
9-SOLD GOODS RS10000 TO SNEHA ELECTRONICS ON 1-4-2022
SNEHA ELECTRONICS A/c DR 10000
TO SALES A/c 10000
10-SOLD GOODS RS10000 TO SNEHA ELECTRONICS ON CREDIT ON 1-4-2020
SNEHA ELECTRONICS A/c DR 10000
TO SALES A/c 10000
CREDIT NOTE VOUCHER(
TRANSACTIONS RELATED TO SALES RETURN OR DISCOUNT GIVEN TO DEBTOR ARE RECORDED IN CREDIT
NOTE VOUCHER.
RECEIVED DEFECTIVE GOODS OF RS1000 FROM SNEHA ELECTRONICS ON 2-4-2022
SALES RETURN A/c DR 1000
TO SNEHA ELECTRONICS A/c 1000
DISCOUNT GIVEN TO SNEHA ELECTRONICS RS500 FOR DEFECTIVE GOODS ON 2-4-2022
DISCOUNT GIVEN A/c DR 500
TO SNEHA ELECTRONICS A/c 500
DEBIT NOTE VOUCHER(CTRL+F9)
TRANSACTIONS RELATED TO PURCHASE RETURN OR DISCOUNT RECEIVED FROM CREDITOR ARE RECORDED
IN DEBIT NOTE VOUCHER.
RETURNED DEFECTIVE GOODS OF RS1000 TO PATRA ELECTRONIS ON 2-4-2021
PATRA ELECTRONICS A/c DR 1000
TO PURCHASE RETURN A/c 1000
DISCOUNT RECEIVED OF RS500 FROM PATRA ELECTRONICS FOR DEFECTIVE GOODS ON 2-5-2021
PATRA ELECTRONICS A/c DR 500
TO DISCOUNT RECEIVED A/c 500
JOURNAL VOUCHER(F7)
TRANSACTIONS RELATED TO DUE ENTRIES,ADJUSTMENT ENTRIES,CREDIT SALE & PURCHASE OF FIXED
ASSETS ETC. ARE RECORDED IN JOURNAL VOUCHER.IN OTHER WORDS THE ENTRY WHICH CAN NOT BE
PASSED IN ANY OTHER ACCOUNTING VOUCHER CAN BE PASSED IN THIS VOUCHER.
1-PURCHASED A BIKE OF RS 60,000 FROM RAJADHANI MOTORS ON 1-4-2020
BIKE A/c DR 60000
TO RAJADHANI MOTORS A/c 60000
2-SALARY PAYABLE RS 30000 ON 1-5-2021
SALARY A/c DR 30000
TO SALARY PAYABLE A/c 30000
3-FURNITURE DEPRICIATED RS 10000 ON 31-3-2021
DEPRICIATION ON FURNITURE A/c DR 10000
TO FURNITURE A/c 10000
4-GOODS DESTROYED OF RS 25000 BY FUNY CYCLONE ON 1-6-2020
LOSS BY FUNNY CYCLONE A/c DR 25000
TO PURCHASE A/c 25000
