Written on Nov, 13, 2011 by in | Leave a comment

Receipt voucher is prepared for all the money received by the business firm. Money is received in a company for the following reasons:- Cash Sales Payment received from the customers against the dues. Advance payment from customers. Refund of securities. Payment received from creditors against the debit balance lying in their account. Receipt of any type of income i.e. interest, …

Written on Nov, 13, 2011 by in | 2 Comments.

The dictionary meaning of voucher “is a piece of evidence or a written document serving as a proof. A paper which confirms the truth of anything, as a receipt or a certificate of correctness”. For accounts and audit purpose voucher may be defined “as a document which witnesses an entry recorded in a primary books of account. It may be …


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