In this way, voucher issued to any payments made by cash is called a cash receipt voucher while those in the form of checks, bank transfers are bank receipt vouchers.
The Payment vouchers template is used as a proof that a monetary transaction has occurred or gone through successfully between two parties or businesses. This can be in the form of cash, or it can indicate that an invoice was approved successfully. They are used as a proof of any cash withdrawal or cash deposits.
They should be prepared by a company if any money is withdrawn from the bank, deposited to the bank or transferred from one account to another of the same company. Source documents for this type of voucher include bank pay in slips, checks book counterfoils or other supporting documents provided by the bank. It is prepared in case a material or a purchase originally made is returned to the supplier.
There are factors that can make you return the goods to your supplier. You should, therefore, debit the business account and credit the purchase return side of the voucher. A Journal voucher template is a written document that authorizes any financial transaction that meets the basic requirements.
It is a vital component for audit purposes. It is prepared by a business that has purchased goods for resale or for use in the production process on credit.
Its basic source document is the purchase bill or a purchase invoice provided. While preparing, the purchase account is debited while the suppliers account should be credited with the exact amount of the invoice. A sales voucher is an important financial document prepared for any amount of goods or services sold or provided on credit. The clients account is debited while the sales account is credited with the full amount of the invoice.
They are used to record all the actual stock after keen counting and verification. Going through this voucher will provide you with all the available stock in a company. Physical counting of the goods in stock provides a physical stock voucher that is used to counter check the computer value. Some discrepancy may occur between the actual stock and computer value.
Physical stock counting is, therefore, essential. They are used in a similar way as the inventory system in the accounting vouchers. They are crucial for entering transactions that relate to the inventory. They record or capture all the transactions that relate to issue, receipt, and transfer of stock and physical stock variations.
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