Understanding Types of Accounting Vouchers – Debit Vouchers

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Debit Vouchers

These vouchers prepared for recording of transactions involving cash payments only. Cash payments in business are made on following account

  • Expenses

  • Purchases of Goods

  • Purchases of Assets

  • Payment to creditors

  • Repayment of loans

  • Drawings and advances etc.

A Format of Debit Voucher is as Follows

Illustration of Debit Voucher

On September 21, 2006 M/s Mohit Chemicals received Rs.40000 in Cash and balance amount of Rs.160000 by Banker’s Cheque from HT Chemicals Ltd., Prepare Debit Voucher.