as follows :

as follows : Fig. . : A sample vouchers for multiple debits against one credit CREDIT VOUCHER Voucher No: Date: April , Debit Account: 642001 Bank Account M/s Kshipra Computers Credit Accounts S.No Code Name of Account Amount Narration 110001 Capital Account , , Commenced Business Total Amount , , Authorised By: Aditya Prepared By Smith DEBIT VOUCHER Voucher No: Date: April , Credit Account: 642001 Bank Account M/s Kshipra Computers Debit Accounts S.No Code Name of Account Amount Narration 711001 Purchases , Purchases from R.S & Sons . 711003 Carriage Inwards , Paid to M/s Saini Transports Total Amount , Authorised By: Aditya Prepared By Smith