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SOURCE DOCUMENTS, 9., FOR ACCO UNTING, THEORY AND ILLUSTRATIONS, OUTLINE, No., Тopic, 1., Meaning and Types, Page, 2., Cash Vouchers, 140, 3., Cash / Petty Cash, 141, 4., Cash Memo, 141, 5., Printed Receipts, 142, 6., Invoice / Credit Memo, 144, 7., Debit Note, 145, 8., Credit Note, 145, 9., 146, Pay-in-Slip, Withdrawal Slip, 10., 147, 149, 11., Cheques, 150, 12., Bank Pass Book or Bank Statement, 152, 13., Bank Advice, 153, 1., MEANING AND TYPES, Source Document: Source Document (also known as a Voucher) is a record of each transaction., As soon as any transaction takes place, a voucher is prepared giving details of the transaction. A, voucher is a documentary evidence in support of an entry in the books of account., .. Internal and External Vouchers: The vouchers may be external or internal. External Vouchers, are based on documents obtained from outsiders. e.g. purchase bills, Credit Note, and so on., Internal Vouchers are based on documents prepared by the concern itself. e.g. Cash Memo,, Receipt, Cash Payment Voucher, Debit Note or Pay-in-slip. Internal vouchers are not supported, by any external evidence or document., 3. Utility: A source document or voucher is useful for the following reasons :, (a) It helps to keep a written record of all business transactions., (b) Since the vouchers are filed serially, a date-wise record of transactions is made available for, (c) Vouchers help to make entries in the acçounts. Details in the vouchers help us to debit and, credit the correct accounts for the correc uned By Scanner Go, future reference.

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Source Documents For Accounting, payer giving details and evidence of cash paid. Payment Voucher is the basis for making an entry on, details and evidence of a cash transaction. Payment Voucher is an internal voucher prepared by the, the payment side of Cash Book (explained in Chapter 5, Para 8)., prove that the transactions are genuine. Such vouchers are accepted as evidence in courts in case, (d) Supporting documents attached with the vouchers (such as Bills, Goods Received Note) help to, 141, of disputes with creditors ete., a Youchers help to keep a control on employees and prevent errors and frauds., CASH VOUCHERS, 2., e a cash transaction, the payer pays cash to the receiver. Cash Voucher means a document giving, 3., CASH / PETTY CASH, MEANING, A Payment Voucher gives details regarding - to whom cash or cheque is paid, for what reason, when,, how much and so on. A Payment voucher is also known as Debit Voucher. This is used to record any, payment by cash or cheque. The payment may be for any purpose : expenses, purchase of fixed, assets, repayment of Toan and so on. At times, a separate Expense Voucher is maintained to record, for, раyments, Debit Voucher is an internal voucher giving details of cash or cheque paid. In such case : (a) we, prepare our own debit voucher on a printed form, (b) write the details of payment and (c) obtain the, signature of the person on a revenue stamp to acknowledge cash or cheque received by him. The, payments then are recorded in the Cash Book on the basis of such debit vouchers (see Chapter 5,, Para 8). The debit vouchers are serially numbered and are filed serially in a separate file., еxpenses., FORMAT, [2] Name and Address, [3], [1], CASH / PETTY CASH VOUCHER, No., Date, [4], Pay to, : [5], Ps., On Account of, [6], Debit Account : [7], [8], Total, : [9], Amount :, [10], [12], [16], Passed by :, [13], Prepared by :, [11], Paid Cash/Cheque drawn on., Cheque No., [15], [14], Dated, Receiver's Signature, Note : Petty Cash Voucher always involves only cas BIYMEA, By Scanner Go

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Mr. Manoj Joshi, an office assistant working with M/s Raman Prakashan, 123, Hiren Road, Rama, : SEM-1), Nagar, Mumbai 400 008 had spent 50/- for travelling from Vile Parle to Dadar by taxi for office, work on 31 -1-2004. The amount was reimbursed to Mr. Joshi by the cashier in the evening on the, Illustration 1: (Cash Payment), same day. Prepare a voucher recording the above transaction, Solution :, RAMAN PRAKASHAN, 123. HIREN ROAD, RAMA NAGAR, MUMBAI 400 008, CASH / PETTY CASH VOUCHER, 25, No., Date, 31-1-2004, 50/00, Mr. Manoj Joshi, On Account of : Taxi Fare from Vile-Parle to, Dadar for Office Work, Debit Account : Conveyance A/c, Fifty only, Pay to, :, Ps., 50, 00, Rupees, Total :, 50, 00, A. G. Shah, Prepared by :, Paid Cash/Cheque drawn on, Passed by : M. N. Shah, Cheque No., Dated, Receiver's Signature|, 4., CASH MEMO, Receipt Voucher, A Receipt Voucher gives details regarding - from whom cash is received, for what reason, when how, much and so on. A Receipt Voucher is of two types :, a. Cash Memo in case of cash received on cash sale, or, b. Printed Receipt in any other case, such as cash received from a debtor., Cash Memo is an internal voucher prepared by the seller giving details and evidence, goods sold to the buyer for cash. Cash sales are recorded in the Cash Book on the bacice of the, Memos. Cash Memos are serially numbered. The original Cash Memo is given to the bu f Cash, carbon copies are filed by the seller serially in a separate file., MEANING, Scanned By Scanner Go

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Source Documents For Accounting, 143, FORMAT, [1] Name:, (2] Address:, [3] Cash Memo No. :, [4] Date :, [5], Sr. No., [6], Particulars, [7], No., [8], Rate, Amount, [9], [10] Amount in Words, [12] S.T. No., [11] Signature, [13] E & O.E., [14] | CBF No., llustration 2 :, M/s Raman Prakashan, 123, Hiren Road, Rama Nagar, Mumbai 400 008 having S.T. Regisration, No. under MVAT have made their first cash sale for the year 2004 on 1-1-2004 as follows:, (1) FYJC Book-keeping 100 copies @ 50 each., (2) SYJC Accounting 100 copies @ 50 each., (3) F.Y.B. Com. Accounting 200 copies @ ? 50 each., It is their practice to allow 20% trade discount and 10% cash discount. You are requested to prepare, the cash memo in respect of the above., Solution :, [1], [2], RAMAN PRAKASHAN, 123, HIREN ROAD, RAMA NAGAR, MUMBAI 400 008, [3] CASH MEMO NO. : 1, [4] DATE : 1-1-2004, [5], Sr. No., [6], Particulars, [7], No., [8], Rate, Amount, 100, FYJC Book-keeping, SYJC Accounting, F.Y.B.Com. Accounting, 50, 5,000.00, 5,000.00, 10,000.00, 20,000.00, 4,000.00, 16,000.00, 1,600.00, 14,400.00, 100, 50, 200, 50, Gross Amount, Less : 20% Trade Discount, Net after Trade Discount, Less : 10% Cash Discount, Net after Cash Discount, [9], [10] (Rupees Fourteen Thousand Four Hundred Only), [11], N. A. Shah, [12] R.C. No. under GST 12345678912V, We hereby certify that our registration certificate under, the GST Act, 2017 is in force on the date on which the, sale of goods specified in this invoice has been effected, by us in the regular course of our business., [13] E. & O. E., Sales Manager, Raman Prakashan, [14], CBF No. 1, Scanned By Seanner Go, 123

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I (F.Y.B.B.I. :, A Printed Receipt (Receipt, in short) is an internal voucher prepared by the receiver of cash or, cheque giving details and evidence of the cash or cheque received from the payer. The amounts, The person receiving cash or cheque signs on a revenue stamp affixed on the printed Receipt o, received are recorded in the Cash Book on the basis of the carbon copies of such printed Receipts, acknowledge receipt of cash or cheque. The Receipts are serially numbered. The original Receipt is, Financial Accounting -, 5., PRINTED RECEIPTS, MEANING, visen to the Payer and carbon copies are filed by the receiver serially in a separate file, FORMAT, RECEIPΤ, No. :, 121, Name &, Date :, [3], 1], Address, RECEIVED with thanks from, 14], the sum of Rupees, [5], against Our Bill No., 16], Dated, (7], by Cheque/ Cash / Draft, No., [8], drawn on, [9], [10], Receipt subject to Realisation of Cheque [13], Signature [11], Illustration 3:, M/s Raman Prakashan, 123, Hiren Road, Rama Nagar, Mumbai 400 008 received 16,000 in cash, on 31-1-2004 from Rohit Book-sellers in full payment against Invoice No. 10 dated 1-1-2004. You, are required to prepare a Receipt for the above., Solution :, RECEIPT, 1, Raman Prakashan, 123, Hiren Road,, Rama Nagar, Mumbai 400 008, No. :, 31-1-2004, Date :, Rohit Booksellers, RECEIVED with thanks from, Sixteen Thousand only, the sum of Rupees, 10, 1-1-2004, against Our Bill No., Dated, by Cheque / Cash / Dra, No., on, in part / full / advance payment on a/c of., 16,000/-, Scanned By Scanner Go S, Signature, Receipt subject to Realisation of Cheque