ARCHIES HIGHER SECONDARY SCHOOL
VOUCHERS
Meaning
Voucher means a written document in support of a financial transaction recorded in the books of account. Whenever a
transaction takes place, an evidence in the form of source document is prepared. On the basis of source documents,
voucher are prepared and on the basis of vouchers, recording is made in 'Journal' or 'Books of Original Entry'. A separate
voucher is prepared for each transaction. It specifies the accounts to be debited and credited Vouchers are prepared by an
accountant and each voucher is countersigned by an authorized person of the firm.
According to J.R. BATLIBOI, “A voucher may be defined as documentary evidence in support of an entry appearing in
the books of accounts”
TYPES OF VOUCHERS
SUPPORTING ACCOUNTING
VOUCHERS VOUCHER
TYPES OF VOUCHERS
I) SUPPORTING VOUCHERS: Vouchers which support business transactions are called supporting
vouchers, for e.g., cash receipts, invoices, bills, counterfoils of pay-in-slips confirming the deposit of cash or
cheque in the bank etc. Supporting vouchers are the primary evidence of business transactions having taken
place. A supporting voucher is a written document having details of the business transaction and signed by the
maker. It can be used as legal evidence of a business transaction having taken place. Supporting vouchers, for
the purpose of recording the transactions in the journal proper or subsidiary books, are handed over to the
accountant.
II) ACCOUNTING VOUCHER: An accounting voucher, therefore, refers to a written document containing
the analysis of business transaction for accounting and recording purposes, prepared by the accountant on the
basis of supporting vouchers. The accounting voucher is countersigned by some authorized and responsible
person of the business organization.
DEBIT
VOUCHER
CASH
VOUCHERS
TYPE OF ACCOUNTING CREDIT
VOUCHERS VOUCHER
NON – CASH
VOUCHERS
TYPE OF ACCOUNTING VOUCHERS
1. CASH VOUCHERS: Cash vouchers are prepared for cash transactions, i.e., cash receipts and cash payments.
I) DEBIT VOUCHERS: Debit vouchers are prepared for transactions involving cash payments such as cash
purchases of goods, fixed assets, and cash payment of expenses like rent salary postage, creditors, etc.
CONTENTS
Name and Address of the Organisation
Date of Preparing Voucher
Accounting Voucher Number
Name of account Debited
Title of Account Debited
Net amount of transaction
Narration
Signature of the person preparing it.
Signature of the Authorised Signatory.
Source Document Number
DEBIT VOUCHER
CHUNNU LAL BAKERY
………. 123, LAL BUNGLOW, KANPUR - 9
…………… Voucher No. 22 Date: 17th May, 2024
…………… Am
…………… ount
……. ₹
Debit: Furniture A/c …………………………………………………………… 25,000
……………
……………
(Being Furniture Purchased for Cash Vide
……………
…………… Cash Memo No. 16)
…….
…………… TOTAL 25,000
Signature Signature
……………
Stamp
……………
e
……………
Revenu …………… ………….
….
Affix
…………… MANAGER ACCOUNTANT
……………
Rupees…
Received
I) CREDIT VOUCHERS: Credit Vouchers are prepared for transactions involving cash receipts such as
cash sales of goods, investments, fixed assets, assets, cash receipt of income, debtors, etc.
CONTENTS
Name and Address of the Organisation Narration, i.e., a brief description of the
Date of Preparing the Voucher transaction
Accounting Voucher Number Signature of the Person Preparing it
Name of account Credited Signature of the Authorised Signatory
Title of Account Credited Source document number
Net amount of transaction
CREDIT VOUCHER
CHUNNU LAL BAKERY
123, SHYAM NAGAR, KANPUR - 9
Voucher No. 786 Date: 12th
May, 2024
Amoun
t (₹)
Credit: Sales A/c
…………………………………………………………………………………………………… 2,10,00
…………. 0
(For Goods Sold for Cash Vide
Cash Memo No. 305) 2,10,00
Total 0
Signature
Signature
………
…………
Manager
Accountant
1. NON-CASH VOUCHERS: These vouchers are prepared for non-cash transactions such as credit sales credit
purchases, return of goods purchased or sold on credit, for, writing off bad debts etc.
CONTENTS
Name and Address of the Organisation Narration, i.e., a brief description of the
Date of Preparing the Voucher transaction
Accounting Voucher Number Signature of the Person Preparing it
Title of Account Debited & Credited Signature of the Authorised Signatory
Net amount of transaction Supporting Voucher Number
TRANSFER VOUCHER
CHUNNU LAL BAKERY
123, LAL BUNGLOW, KANPUR - 9
Voucher No. 17 Date: 22th May, 2024
Amount
(₹)
Debit: Computer A/c ……………………….……………………………………………………………...…… 45,000
TOTAL 45,000
Credit: Mr. KARTIKESH..……………………………………………………….……….…….……….…….. 45,000
(For Furniture Purchased Vide Memo No. 107)
TOTAL 45,000
Signature Signature
……………. …………
Manager Accountant
