Recording of Transactions-I

Compound voucher may be: (a) Debit Voucher or (b) Credit Voucher ; the specimen is shown in figure . . Debit Voucher Name of Firm : Voucher No : Date : Credit Account : : Debit Accounts S. No.

Code Account Name Narration (i.e. Explanation) Authorised By : Prepared By : CreditVoucher Name of Firm : Voucher No : Date : Debit Account : : Credit Accounts S. No. Code Account Name Narration (i.e.

Explanation) Authorised By : Prepared By : Fig. . : Showing debit and credit vouchers Transactions with multiple debits and multiple credits are called complex transactions and the accounting voucher prepared for such transaction is known as Complex Voucher/ Journal Voucher. The format of a complex transaction voucher is shown in figure .

. Journal Voucher Name of Firm : Voucher No : Date : Debit Accounts S. No. Code Account Name Narration (i.e.

Explanation) Credit Accounts S. No. Code Account Name Narration (i.e. Explanation) Authorised By : Prepared By : Fig.

. : Showing specimen of complex transaction voucher The design of the accounting vouchers depends upon the nature, requirement and convenience of the business. There is no set format of an accounting voucher. To distinguish various vouchers, different colour papers and different