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  2. Vouching (financial auditing) - Wikipedia

    en.wikipedia.org/wiki/Vouching_(financial_auditing)

    Vouching is defined as the "verification of entries in the books of account by examination of documentary evidence or vouchers, such as invoices, debit and credit notes, statements, receipts, etc. The object of vouching is to establish that the transactions recorded in the books of accounts are (1) in order and have been properly authorized and ...

  3. Voucher - Wikipedia

    en.wikipedia.org/wiki/Voucher

    Examples include housing, travel, and food vouchers. The term voucher is also a synonym for receipt and is often used to refer to receipts used as evidence of, for example, the declaration that a service has been performed or that an expenditure has been made. Voucher is a tourist guide for using services with a guarantee of payment by the agency.

  4. General journal - Wikipedia

    en.wikipedia.org/wiki/General_journal

    The source documents for general journal entries may be journal vouchers, copies of management reports and invoices. Journals are prime entry books, and may also be referred to as books of original entry , from when transactions were written in a journal before they were manually posted to accounts in the general ledger or a subsidiary ledger.

  5. Challan - Wikipedia

    en.wikipedia.org/wiki/Challan

    Usually traffic police carry a receipt book named a challan book. But other than traffic violations other offenses may be also challaned with a magistrates order under Section 188 of Indian Penal Code (IPC). For example instances of not wearing a mask during the Covid-19 pandemic have been challaned under section 188 the IPC. [12]

  6. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

  7. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    A company can maintain one journal for all transactions, or keep several journals based on similar activity (e.g., sales, cash receipts, revenue, etc.), making transactions easier to summarize and reference later. For every debit journal entry recorded, there must be an equivalent credit journal entry to maintain a balanced accounting equation ...