CBSE 2025, Compartment, Set 1

Question

Explain the following:
(i) Contra voucher
(ii) Post-dated voucher
(iii) Receipt voucher

Edvaya · Accepted Answer

The correct answer is Subjective. **(i) Contra Voucher:** This voucher is used for fund transfers specifically between Cash and Bank accounts. For example, when money is withdrawn from the bank for office use, or excess cash from the office is deposited into the bank, it is recorded using a Contra Voucher. **(ii) Post-Dated Voucher:** Some accounting software allows the user to enter vouchers for future transactions (similar to memo vouchers). These do not immediately affect the regular accounts of the user until the date of the voucher is reached. **(iii) Receipt Voucher:** All inflows of money are recorded through a Receipt Voucher. Such receipts may be towards any income, receipts from debtors, loans/advances taken, or refunds of advances.

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Accountancy > Computerised Accounting > Using Computerized Accounting System

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