Accounting transactions vouchers books

To run any business books are the way. Without the help of books running a business is not at all recommended. Lets see what are the essential books or vouchers that facilitate accounting transactions of a company or an entity.

1.Cash Receipt Voucher Booklet: It’s a booklet used to record cash receipts from customers. It’s an important book and you may have noticed sometimes salesman also carry this with them. Simply it’s an acknowledgement of receiving consideration for the value of service or product promised to be delivered to the customer. It generally consists of 20-40 leaves or copies depending on your printing and business requirements. It’s printed in four or five colors so that important departments in your company may have this copy. After the cashier or salesman makes this voucher he/she delivers the original to the customer for their record. Generally it contains the following:

‘A’ Voucher number
‘B’ Cash received from
‘C’ Amount in numerical form
‘D’ Amount in words
‘F’ On account of
‘G’ Cashier signature.
“H’ Account to be Credited/Debited

2.Cash Payment Voucher Booklet: It’s a booklet used to record cash payments to people connected with your business directly or indirectly. It’s issued to record all payments made to conduct business. After it’s released the supplier is asked to provide an acknowledgement in form of cash receipt. Other than suppliers if cash is given to employee their signature is recorded as an acknowledgement. It contains the following:

‘A’ Voucher number
‘B’ Cash paid to…
‘C’ Amount in numerical form
‘D’ Amount in words
‘F’ On account of
‘G’ Cashier signature.
“H’ Account to be Credited/Debited
‘I’ Cash receiving person signature
‘J’ Approval authority signature

3.Checks Receipt Voucher Booklet: Some companies issue separate vouchers for receiving checks from customers. It contains:

‘A’ Voucher number
‘B’ Received from …
‘C’ Amount in numerical form
‘D’ Amount in words
‘F’ On account of
‘G’ Cashier signature.
“H’ Account to be Credited/Debited
‘I’ Check Number
‘J’ Check drawn on bank name
‘K’ Check dated

4. Check Payment Voucher Booklet: It contains payment made to suppliers or employees in an order by voucher sequence number. It contains following:

‘A’ Voucher number
‘B’ Paid to …
‘C’ Amount in numerical form
‘D’ Amount in words
‘F’ On account of
‘G’ Cashier signature.
“H’ Account to be Credited/Debited
‘I’ Check Number
‘J’ Check drawn on bank name
‘K’ Check dated

5.Invoice Vouchers Booklet: Companies also maintains invoice vouchers books. It’s used to record products or service which is delivered to customer. Invoice can be a cash invoice in which the payment is expected from customer instantly upon delivery of goods or services or it can be a credit invoice in which case payment from customer is received after making delivery as per payment terms. It contains the following:

‘A’ Invoice Number
‘B’ Sold to
‘C’ Customer Purchase Order Number
‘D’ Product/service Name
‘E’ Product quantity
‘F’ Unit price
‘G’ Total Price
‘H’ Delivery terms
‘I’ Payment terms
‘J’ Tax % or VAT

Above are the integral books of accounting which the companies must required to maintain in order to record transactions correctly.

All these vouchers also carry the company name and its address. Sometimes these along with signature of the concerned party are also stamped.

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One Response to Accounting transactions vouchers books

  1. Shinasa says:

    Nice article.

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