VOUCHER: -A Document in Which the Transaction Details Are Noted. Like what, who, how much and to whom items sold or purchased.
|
CONTRA |
All
the transaction from bank entered in this voucher Like: - Withdrawal or
deposit from bank. Cash deposit into bank Rs.
1000. Bank a/c Dr.
1000 To cash 1000 Cash withdrawal from bank Rs
1000. Cash a/c Dr.
1000 To Bank. 1000 |
|
PAYMENT |
When
we purchase any item, it may good or non-goods or any type of expenses paid
in cash entered in this voucher. Paid wages Rs. 1000. Wages A/c Dr. 1000 To
cash 1000 Purchase furniture Rs. 1000
cash. Furniture A/c Dr.
1000 To
cash 1000 |
|
RECEIPT |
All
cash receipts entered in it. From any source. Commission received Rs. 1500. Cash A/c Dr. 1500 To
commission 1500 Sold furniture Rs. 1500. Cash A/c Dr. 1500 To
furniture 1500 |
|
PURCHASE |
All
credit purchase will enter in it but only goods item. Purchase good from Mohan Rs.
3000 Purchase A/c Dr. 3000 To
Mohan.
3000 |
|
SALE |
All
credit sale will have entered in it but only goods item. Sold goods to Raj Rs 3000 Raj a/c Dr. 3000 To
sale
3000 |
|
CREDIT NOTE |
Sale
return Raj returned goods cost price
Rs.1000. Sales return A/c Dr.
1000 To Raj 1000 |
|
DEBIT NOTE |
Purchase
return Returned goods to Mohan Rs.
1000. Mohan A/c Dr. 1000 To purchase
return 1000 |
|
JOURNAL |
All
credit purchase other than goods and balance entries will enter in it. Like:
- Ram withdraw furniture for his
personal use Rs 1500 Drawings A/c Dr. 1500 To furniture 1500 |
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