Scribd
Upload
24 views

Accountancy Project

Uploaded by

pgch8c5zrk
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
24 views

Accountancy Project

Uploaded by

pgch8c5zrk
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 15

Accountancy Project – SOURCE

DOCUMENTS & VOUCHERS


(SESSION 2020-21)

SUBMITTED To-VANDANA BHANOT


SUBMITTED BY-SANYAM AGGARWAL
ROLL NO-22
CLASS-XI A
CERTIFICATE
This is to certify that the content of
this project titled
‘ACCOUNTANCY PROJECT’ is
a bonafide work by Sanyam
Aggarwal of class 11 under the
guidance of Mrs. Vandana Bhanot.
It has been successfully completed
and is the result of efforts and
endeavors.
Acknowledgement
In the accomplishment of this project successfully,
I would like to thank the people who have best
owned upon me their blessings and
heart pledged support. I would thank almighty .
I would thank my accountancy
teacher Mrs. Vandana Bhanot for her
guidance who was the major contributor towards
completion of project . I would like to thank my
parents, friends and classmates for their valuable
suggestions and support.
Index
INTRODUCTION-SOURCE DOCUMENTS

CASH MEMO

RECEIPT

INTODUCTION- VOUCHER

DEBIT NOTE

CREDIT NOTE
SOURCE DOCUMENTS
1. Accounting deals in facts, which can
be verified by documentary evidence
known as source documents.
2. It usually has A description of a
business transaction, The date , A
specific amount of money and an
authorizing signature.
3. For eg: Cash memo, invoice, cheque
and pay-in-slip, etc.
CASH MEMO
It is a document indicating the amount,
date and details of cash purchases and
cash sales. We receive cash memo on
cash purchases and issue cash memo
on sales. On the basis of these cash
memos, cash purchases, cash sales and
cash payments are recorded in the
books.
Receipt
In case of receiving amount, we issue a
receipt indicating the date and amount of
payment, details of the payer and the
purpose of payment. The counterfeit or the
carbon copy of the receipt issued is used as
source document for the receipt of the
amount. In the same way, when we make
the payment, we are issued receipts and
record the payment in the books of
Accounts.
Vouchers
When source document is considered as
evidence of an event or transaction,
then it is called voucher. eg- debit
note, credit note, cash payment etc.
▪ (i) Vouchers are documentary
evidence.
▪ (ii) Vouchers are written document.
▪ (iii) Vouchers present full description
of the transaction.
DEBIT NOTE

In case of the return of goods


purchased on credit we issue Debit
Note to the seller, meaning that the
Sellers’ Account has been debited
with the amount of purchases
return. This debit note is used as
source document for recording
purchase return.
CREDIT NOTE

In case of sales return by our


customers we issue Credit
Note to them, meaning that
the Customers Account is
credited with the amount of
sales return.
Thank you

You might also like