Accounting: Accounting for Business Transactions: Understanding Types of Accounting Vouchers – Debit Vouchers

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Image of Types of Accounting voucher

Image of Types of Accounting Voucher

Image of Types of Accounting voucher

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

Image of Specimen of Debit voucher

Image of Specimen of Debit Voucher

Image of Specimen of Debit voucher

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.

Image of Debit voucher Illustration

Image of Debit Voucher Illustration

Image of Debit voucher Illustration

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