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Page 1 Q.1 Following transactions took place in M/s Goodluck Computers. Prepare the Accounting Vouchers: 2019 ? Jan. 1 Bought Computer Mouse (4 Nos.) vide Cash Memo No. 338* 6,000 Jan. 8 Wages paid for the month of December, 2018 10,000 Jan. 12 Purchased two Desktop Computers from M/s Computech for cash vide Cash Memo No. 170* 32,500 Jan. 25 Paid cash to Hari & Sons vide receipt No. 102 for repairs* 1,000 Jan. 28 Paid postage 200 Jan. 30 Cash withdrawn from bank 10,000 Transactions marked with * are subject to levy of CGST and SGST @ 6% each. The solution for this question is as follows: (i) Accounting voucher for buying computer mouse Page 2 Q.1 Following transactions took place in M/s Goodluck Computers. Prepare the Accounting Vouchers: 2019 ? Jan. 1 Bought Computer Mouse (4 Nos.) vide Cash Memo No. 338* 6,000 Jan. 8 Wages paid for the month of December, 2018 10,000 Jan. 12 Purchased two Desktop Computers from M/s Computech for cash vide Cash Memo No. 170* 32,500 Jan. 25 Paid cash to Hari & Sons vide receipt No. 102 for repairs* 1,000 Jan. 28 Paid postage 200 Jan. 30 Cash withdrawn from bank 10,000 Transactions marked with * are subject to levy of CGST and SGST @ 6% each. The solution for this question is as follows: (i) Accounting voucher for buying computer mouse (ii) Accounting voucher for wages paid for December (iii) Accounting voucher for two computers paid in cash Page 3 Q.1 Following transactions took place in M/s Goodluck Computers. Prepare the Accounting Vouchers: 2019 ? Jan. 1 Bought Computer Mouse (4 Nos.) vide Cash Memo No. 338* 6,000 Jan. 8 Wages paid for the month of December, 2018 10,000 Jan. 12 Purchased two Desktop Computers from M/s Computech for cash vide Cash Memo No. 170* 32,500 Jan. 25 Paid cash to Hari & Sons vide receipt No. 102 for repairs* 1,000 Jan. 28 Paid postage 200 Jan. 30 Cash withdrawn from bank 10,000 Transactions marked with * are subject to levy of CGST and SGST @ 6% each. The solution for this question is as follows: (i) Accounting voucher for buying computer mouse (ii) Accounting voucher for wages paid for December (iii) Accounting voucher for two computers paid in cash (iv) Accounting voucher for cash paid to Hari (v) Accounting voucher for paying postage Page 4 Q.1 Following transactions took place in M/s Goodluck Computers. Prepare the Accounting Vouchers: 2019 ? Jan. 1 Bought Computer Mouse (4 Nos.) vide Cash Memo No. 338* 6,000 Jan. 8 Wages paid for the month of December, 2018 10,000 Jan. 12 Purchased two Desktop Computers from M/s Computech for cash vide Cash Memo No. 170* 32,500 Jan. 25 Paid cash to Hari & Sons vide receipt No. 102 for repairs* 1,000 Jan. 28 Paid postage 200 Jan. 30 Cash withdrawn from bank 10,000 Transactions marked with * are subject to levy of CGST and SGST @ 6% each. The solution for this question is as follows: (i) Accounting voucher for buying computer mouse (ii) Accounting voucher for wages paid for December (iii) Accounting voucher for two computers paid in cash (iv) Accounting voucher for cash paid to Hari (v) Accounting voucher for paying postage (vi) Accounting voucher for cash withdrawn from bank Q.2 Prepare the Accounting Vouchers for the following transactions: 2019 ? Jan. 1 Started business with cash 2,00,000 Jan. 1 Purchased furniture vide Cash Memo No. 210* 10,000 Page 5 Q.1 Following transactions took place in M/s Goodluck Computers. Prepare the Accounting Vouchers: 2019 ? Jan. 1 Bought Computer Mouse (4 Nos.) vide Cash Memo No. 338* 6,000 Jan. 8 Wages paid for the month of December, 2018 10,000 Jan. 12 Purchased two Desktop Computers from M/s Computech for cash vide Cash Memo No. 170* 32,500 Jan. 25 Paid cash to Hari & Sons vide receipt No. 102 for repairs* 1,000 Jan. 28 Paid postage 200 Jan. 30 Cash withdrawn from bank 10,000 Transactions marked with * are subject to levy of CGST and SGST @ 6% each. The solution for this question is as follows: (i) Accounting voucher for buying computer mouse (ii) Accounting voucher for wages paid for December (iii) Accounting voucher for two computers paid in cash (iv) Accounting voucher for cash paid to Hari (v) Accounting voucher for paying postage (vi) Accounting voucher for cash withdrawn from bank Q.2 Prepare the Accounting Vouchers for the following transactions: 2019 ? Jan. 1 Started business with cash 2,00,000 Jan. 1 Purchased furniture vide Cash Memo No. 210* 10,000 Jan. 5 Opened a Bank Account in Canara Bank 60,000 Jan. 10 Purchased garments on credit from M/s Madras Store vide Bill No. 291* 20,000 Jan. 12 Sold shirts to Ram Parkash on credit vide Bill No. 1* 5,000 Jan. 15 Sold shirts for cash vide Cash Memo No. 1* 7,000 Jan. 20 Withdrew from bank for office use by cheque No. 23301 20,000 Jan. 27 Withdrew for personal use by cheque No. 51003 5,000 Transactions marked with * are subject to levy of CGST and SGST @ 6% each. The solution for this question is as follows: (i) Accounting voucher for Starting business with cash (ii) Accounting voucher for purchasing furnitureRead More
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FAQs on Origin of Transactions Sources Documents & Preparation of Voucher - Accountancy Class 11 - Commerce
| 1. What are transaction source documents, and why are they important in commerce? |  |
Ans.Transaction source documents are the original records that provide evidence of business transactions. They include invoices, receipts, purchase orders, and contracts. These documents are crucial because they serve as the basis for recording transactions in accounting systems, ensuring accuracy and accountability in financial reporting.
| 2. How do source documents contribute to the preparation of vouchers in accounting? | |
Ans.Source documents provide the necessary information and evidence to create vouchers, which are formal documents used to authorize payments or record transactions. Vouchers typically include details from source documents such as the date, amount, and purpose of the transaction, ensuring that all financial activities are properly documented and traceable.
| 3. What is the process of preparing a voucher from source documents? | |
Ans.The process of preparing a voucher from source documents involves several steps: first, gather the relevant source documents related to the transaction. Next, verify the details for accuracy and completeness. Then, enter the information into the voucher format, including any necessary approvals. Finally, attach the source documents to the voucher for record-keeping and auditing purposes.
| 4. What types of source documents are commonly used in businesses? | |
Ans.Common types of source documents used in businesses include sales invoices, purchase orders, receipts, bank statements, payroll records, and contracts. Each type serves a distinct purpose in documenting transactions and providing a paper trail for financial activities.
| 5. How do businesses ensure the accuracy and validity of source documents before preparing vouchers? | |
Ans.Businesses ensure the accuracy and validity of source documents through processes like verification and approval. This may involve cross-checking details against inventory records, confirming with vendors or customers, and requiring managerial approval for significant transactions. Implementing internal controls helps minimize errors and prevent fraud in financial reporting.
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