In a proper accounting system there would be a physical voucher of some sort a piece of paper that would provide the basic information such as what is being vouched recorded date amount GL account.

Example of journal voucher in accounting. The vouchers create a paper trail which documents all of the people involved with that particular transaction as well as their tasks associated with that transaction. A handful examples can be seen below. After goods are sold on credit the cash or the bank account is not affected.

These vouchers are used for non-cash transactions they are basically used as a documentary evidence. Some of them are described as follows. It is mostly used for the adjusting and reversing entry.

Sale of Fixed Assets or Investment on Credit. These are used as documentary proof. If the original written documentary proof is not present but their copies are available these are called collateral vouchers.

Example of Journal Voucher Journal voucher is called goswora voucher in Nepal. Examples of non-cash transactions include to recognise a donation in kind of a computer to correct a coding error in a previous closed month to. VoucherA document that serves as evidence for a business transaction is called a Voucher.

Non-Cash or Transfer Voucher or Journal Voucher. It is a kind of voucher which is used for recording financial transaction of the government is regular order of dates. In such cases the cash or the bank account of the assessee is unaffected.

Examples of Journal Voucher in Tally ERP 9. Our tutorial on journal entries gives full details about how to use the journal voucher template for a small business. For example a journal voucher might be used to record an in-kind donation or to accrue an expense where there might not be an invoice from a vendor or perhaps to dispose of some obsolete inventory.