transaction. For example, a transaction dated April , “Salary for the month paid by cheque” requires four vouchers to . One transaction should be recorded possibly through one voucher only. The solution based on Model-II which lends support to Debit Voucher (with Multiple Debits and one Credit) and Credit voucher (with one Debit and multiple Credits) as shown in Figure: .
and figure . shall appear as follows : Vouchers Vno Vdate Vtype PrepBy AuthBy Apr. 631001 Apr. 632001 Apr.
632001 Apr. 632001 Apr. 631001 Apr. 811001 Apr.
221020 Apr. 631001 Apr. 632001 Apr. 621001 Apr.
632001 Apr. 221020 Apr. 642001 Apr. 631001 Apr.
632001 Apr. 631001 Apr. 631001 Apr. 222001 Apr.
632001 Apr. 631001 Apr. 641002 Apr. 631001 Apr.
711001 Apr. 632001 Apr. 711001 Apr. 632001 Apr.
632001 Apr. 631001 Details Vno Sno Code Amount Narration 110001 , , Commenced business with cash 631001 , , Deposited into bank 711001 , , Purchases from R.S & Sons 711003 , Paid to M/s Nahar Transports 712002 , Paid rent for April, 711001 , Goods purchased from R.S. & Sons 711003 , Paid for carriage to M/s Saini Transports 621001 , , Goods sold 711001 , , Invoice No. dated: 811001 , Goods sold to M/s Kumbley & Co.
712005 , Paid to M/s ABN cables 642001 , , Maturity date July , 711002 , Goods returned Note No. dated. 712004 , Discount on bill of exchange from Kemp & Co. 641002 , Advance payment to sales for marketing tour 712010 , Insurance of godown 711004 , Payment for fuel, power and electricity 641001 , Salary paid in advance to Bimal 221020 , ,