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Voucher Types and Entries Guide

The document describes different types of vouchers used for financial transactions, including payment vouchers for expenses paid by cash or bank, receipt vouchers for payments received, and journal vouchers for non-cash adjustments. It provides examples of transactions documented with different voucher types, such as rent paid by cash recorded with a payment voucher, commission received by cheque recorded with a receipt voucher, and cash deposited into the bank recorded with a contra voucher.

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mahendra nath
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640 views16 pages

Voucher Types and Entries Guide

The document describes different types of vouchers used for financial transactions, including payment vouchers for expenses paid by cash or bank, receipt vouchers for payments received, and journal vouchers for non-cash adjustments. It provides examples of transactions documented with different voucher types, such as rent paid by cash recorded with a payment voucher, commission received by cheque recorded with a receipt voucher, and cash deposited into the bank recorded with a contra voucher.

Uploaded by

mahendra nath
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd

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

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