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

For all the cash withdrawal from bank and cash deposits win bank, the Contra voucher is prepared. It means that the contra voucher is prepared in respect of the following types of transactions:- When cash is withdrawn from the bank. When cash is deposited in to bank. When the amount is transferred from one bank to other bank of the …

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

When the account of any party is to be debited and no cash memo or invoice can be raised for such transactions, then debit note is issued. Therefore, the Debit note is a document which shows the reason of debit entry. Debit notes are issued due to following reasons:- When the material is returned by the purchaser to the supplier …

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

Accounting is an art of recording, classifying and summarizing of financial transactions in terms of money and interpretation of financial data to get the results thereof. We can understand the meaning of accounting in better way as under:- a) With the help of accounting system we can record the business transactions in proper manner. Method of recording the transactions depends …


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