CBSE Class 11 Accounting Vouchers and their preparation

Read and download CBSE Class 11 Accounting Vouchers and their preparation in NCERT book for Class 11 Accountancy. You can download latest NCERT eBooks chapter wise in PDF format free from Studiestoday.com. This Accountancy textbook for Class 11 is designed by NCERT and is very useful for students. Please also refer to the NCERT solutions for Class 11 Accountancy to understand the answers of the exercise questions given at the end of this chapter

NCERT Book for Class 11 Accountancy Vouchers And Their Preparation

Class 11 Accountancy students should refer to the following NCERT Book Vouchers And Their Preparation in Class 11. This NCERT Book for Class 11 Accountancy will be very useful for exams and help you to score good marks

Vouchers And Their Preparation NCERT Book Class 11

Accounting-Vouchers and their preparation

4.1 Types of Vouchers: Vouchers are of two types

i) Supporting vouchers

ii) Accounting vouchers

Vouchers which support business transactions are called supporting vouchers, for e.g., cash receipts, invoices, bills, counterfoils of pay-in-slips confirming the deposit of cash or cheques in the bank etc. Supporting vouchers are the primary evidence of business transactions having taken place.

A supporting voucher is a written document having details of the business transaction and signed by the maker. It can be used as legal evidence of a business transaction having taken place.

Supporting vouchers, for the purpose of recording the transactions in the journal proper or subsidiary books, are handed over to the accountant. These supporting vouchers may be in different forms, shapes and sizes. No doubt that supporting vouchers support business transactions but before the transactions are recorded in the books of accounts they should be properly analysed. The analysis of business transactions for the purpose of recording is done by preparing another set of vouchers called ‘accounting vouchers’. An accounting voucher, therefore, refers to a written document containing the analysis of business transaction for accounting and recording purposes, prepared by the accountant on the basis of supporting vouchers. The accounting voucher is countersigned by some authorised and responsible person of the business organisation. We shall discuss accounting vouchers in detail here.

4.2 Types of Accounting Vouchers: Accounting vouchers may be divided into two categories.

i) Cash vouchers

ii) Non-cash vouchers

4.2.1 Cash Vouchers: Cash vouchers are prepared for cash transactions i.e. cash receipts and cash

payments. They can be further subdivided into two

i) Credit vouchers and

ii) Debit Vouchers

Credit Vouchers: Credit vouchers are prepared for recording transactions related to receipt of cash only.

The business may receive cash because of the following reasons.

Cash sales of goods

Cash sales of assets

Income received in cash, for e.g., rent received, interest received, dividend received on investments etc.

Cash received from debtors

Loan obtained

Cash withdrawn from bank for use in business

Cash brought as capital by the owner(s)

Cash received in advance from the customers or for providing certain other services.

In all transactions pertaining to the receipt of cash, one aspect of the transaction is cash account and the other aspect is the account on account of which cash has been received, for e.g., the individual, or firm, or entity from whom cash has been received, or the revenue heads of accounts, or the fixed asset on the sale of which cash has been received. While recording a transaction on the basis of a credit voucher, cash account is debited with the amount given in the voucher and the account on account of which cash has been received is credited. The name of the account which is to be credited is mentioned in the credit voucher.

 

Please refer to the link below - CBSE Class 11 Accounting-Vouchers and their preparation

Chapter 02 Theory Base of Accounting
NCERT Class 11 Accountancy Theory Base of Accounting
Chapter 03 Recording of Transactions-I
NCERT Class 11 Accountancy Recording of Transaction I
Chapter 04 Recording of Transactions-II
NCERT Class 11 Accountancy Recording of Transactions II
Chapter 05 Bank Reconciliation Statement
NCERT Class 11 Accountancy Bank Reconciliation Statement
Chapter 06 Trial Balance and Rectification of Errors
NCERT Class 11 Accountancy Trail Balance and Rectification of Errors
Chapter 07 Depreciation, Provisions and Reserves
NCERT Class 11 Accountancy Depreciation Provision and Reserves
Chapter 09 Financial Statements - I
NCERT Class 11 Accountancy Financial Statements I
Chapter 10 Financial Statements - II
NCERT Class 11 Accountancy Financial Statements II
Chapter 11 Accounts from Incomplete Records
NCERT Class 11 Accountancy Accounts from Incomplete Records
Chapter 12 Applications of Computers in Accounting
NCERT Class 11 Accountancy Applications of Computers in Accounting
Chapter 13 Computerised Accounting System
NCERT Class 11 Accountancy Computerised Accounting System
Chapter 14 Structuring Database for Accounting
NCERT Class 11 Accountancy Structuring Database for Accounting
Chapter 15 Accounting System Using Database Management System
NCERT Class 11 Accountancy Accounting System Using Database Management System

Accountancy NCERT Book Class 11 Vouchers And Their Preparation

The above NCERT Books for Class 11 Accountancy Vouchers And Their Preparation have been published by NCERT for latest academic session. The textbook by NCERT for Vouchers And Their Preparation Accountancy Class 11 is being used by various schools and almost all education boards in India. Teachers have always recommended students to refer to Vouchers And Their Preparation NCERT etextbooks as the exams for Class 11 Accountancy are always asked as per the syllabus defined in these ebooks. These Class 11 Vouchers And Their Preparation book for Accountancy also includes collection of question. We have also provided NCERT solutions for Class 11 Accountancy which have been developed by teachers of StudiesToday.com after thorough review of the latest book and based on pattern of questions in upcoming exams for Class 11 students.

NCERT Book Class 11 Accountancy Vouchers And Their Preparation

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Vouchers And Their Preparation NCERT Book Class 11 Accountancy

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Class 11 Vouchers And Their Preparation NCERT Book Accountancy

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