Journal Voucher

Every accounting entry needs documentary evidence. A voucher is that evidence: it states the date, voucher number, accounts to be debited and credited, amounts, a narration explaining the transaction and the signatures of the preparer, checker and approver.

Vouchers are commonly classified as:

• Debit or payment voucher: for cash or bank payments.
• Credit or receipt voucher: for cash or bank receipts.
• Journal voucher: for non-cash adjustments such as depreciation, provisions, accruals, transfers between accounts and rectification of errors.

The golden rules of debit and credit guide the entry: for personal accounts, debit the receiver and credit the giver; for real accounts, debit what comes in and credit what goes out; for nominal accounts, debit expenses and losses and credit incomes and gains.

In a bank, cash deposit slips, cheques and transfer forms act as vouchers, while internal adjustments are passed through journal vouchers in the core banking system under maker-checker control. Vouchers are preserved for audit for the period required by law and NRB directives.

प्रत्येक लेखा प्रविष्टिका लागि प्रमाण चाहिन्छ; भौचर त्यही प्रमाण हो। यसमा मिति, भौचर नम्बर, डेबिट र क्रेडिट हुने खाता, रकम, कारोबारको व्यहोरा र तयार गर्ने, जाँच्ने तथा स्वीकृत गर्नेको दस्तखत हुन्छ।

प्रकार: डेबिट (भुक्तानी) भौचर, क्रेडिट (प्राप्ति) भौचर र ह्रासकट्टी, व्यवस्था, समायोजन तथा त्रुटि सुधारका लागि जर्नल भौचर।

डेबिट-क्रेडिटका सुनौला नियम: व्यक्तिगत खातामा लिनेलाई डेबिट र दिनेलाई क्रेडिट; वास्तविक खातामा आउनेलाई डेबिट र जानेलाई क्रेडिट; नाममात्र खातामा खर्च/नोक्सानलाई डेबिट र आय/लाभलाई क्रेडिट। बैंकमा जम्मा भौचर, चेक र ट्रान्सफर फारम भौचरका रूपमा काम गर्छन्।