Voucher entry refers to the process of recording financial transactions in the accounting system using vouchers. Vouchers are documentary evidence that support the transactions and provide details such as the date, amount, and purpose of the transaction.

The rules of voucher entry are as follows:

1. Proper authorization: Vouchers should be authorized by the appropriate authority before being recorded. This ensures that the transactions are legitimate and comply with internal controls.

2. Accuracy: The information recorded in the voucher should be accurate and complete. This includes details such as the date, amount, and description of the transaction.

3. Documentation: Vouchers should be supported by relevant documents such as invoices, receipts, or bills. These documents serve as evidence for the transaction and should be attached to the voucher.

4. Classification: Vouchers should be classified based on the nature of the transaction. This helps in organizing and analyzing financial data effectively.

5. Sequential numbering: Vouchers should be numbered sequentially to maintain a proper record and facilitate easy retrieval.

6. Recording in the accounting system: Vouchers should be entered into the accounting system accurately and promptly. This ensures that the financial records are up to date and reflect the true financial position of the organization.

The meaning of voucher entry is the process of recording financial transactions using vouchers, while the scope refers to the extent of voucher entry in terms of the types of transactions covered and the period covered (e.g., daily, weekly, monthly). The scope can vary depending on the organization's requirements and accounting practices.