what is source voucher...???
nd. Accounting voucher..???
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- ˢᵒᵘʳᶜᵉ ᵛᵒᵘᶜʰᵉʳˢ ᵃʳᵉ ʷʳⁱᵗᵗᵉⁿ ᵈᵒᶜᵘᵐᵉⁿᵗ ᶜᵒⁿᵗᵃⁱⁿ ᵈᵉᵗᵃⁱˡˢ ᵒᶠ ᵗʰᵉ ᵗʳᵃⁿˢᵃᶜᵗⁱᵒⁿ ᶜᵒᵐᵖˡᵉᵗᵉˡʸ. ʷʰᵉʳᵉᵃˢ ᵃᶜᶜᵒᵘⁿᵗⁱⁿᵍ ᵛᵒᵘᶜʰᵉʳˢ ᵃʳᵉ ᵃˡˢᵒ ʷʳⁱᵗᵗᵉⁿ ᵈᵒᶜᵘᵐᵉⁿᵗ ᵇᵘᵗ ᵖʳᵉᵖᵃʳᵉᵈ ᵒⁿ ᵗʰᵉ ᵇᵃˢⁱˢ ᵒᶠ ˢᵒᵘʳᶜᵉ ᵛᵒᵘᶜʰᵉʳˢ.
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✒ Documents which are created at the time when a business enters into a transaction are called source vouchers, for example, rent receipts, bill receipts at the time of cash sales, etc. They are expected to contain complete details of a transaction duly signed by the maker and act as evidence of the transaction.
✒ A voucher is a document used by a company's accounts payable department to gather and file all of the supporting documents needed to approve the payment of a liability. A voucher is essentially the backup document for accounts payable.
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