How to prepare the chapter Vouching - Basic points covered in vouching of all transactions BY CA. Nitin Gupta
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Examine voucher of the transaction, it should be properly dated, serially numbered and duly authorized.
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Examine the calculation of voucher.
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Examine proper recording of transaction. Related accounts are properly debited & credited.
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Examine posting in relevant ledgers.
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Examine cash book. (Receipt/ Payment)
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Examine acknowledgement received (in case of payment)/ provided (in case of receipt)
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