Rome Was Not Built in a Day

Topics: Bookkeeping, Accounting software, Accounts receivable Pages: 4 (782 words) Published: December 1, 2012
10. Accounting from vouchers…
Cont. after Palak Shah….

CHART EXPLAINING THE INTERPRETAITION AND SHOEING THE EFFECTS OF VOUCHER…

CHART 1

|SR.NO. |VOUCHER |INTERPRETATION |WHERE IT IS RECORDED? | |1. |Our cash memo |Cash sales |Recorded in debit side of cash book | |2 |Cash memo of other party |Purchase of goods or assets on cash |Recorded in credit side of cash book | |3 |Credit memo of other party |Credit purchase of goods and assets |Recorded in purchase book and journal | | | | |proper | |4 |Our credit memo |Credit sales of goods |Recorded in sales book | |5 |Our debit note |Purchase return of goods |Recorded I purchase return book | |6 |Our credit note |Sales return of goods |Recorded in sales return book | |7 |Debit note of other party |Sales return of goods |Recorded in sales return book | |8 |Credit note of opposite party |Purchase return of goods |Recorded in purchase return book | |9 |Receipt issued |Money received in cash or cheque by us |Recorded on debit side of cash book | |10 |Receipt of opposite party |Payment made on cash or cheque |Recorded n credit side of cash book | |11 |Pay-in slip |Cash, cheque or draft deposited in bank |Recorded on debit side of cash book | |...
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