Accounting A-ZADHUNIK COMPUTER INSTITUTE · TEACHER ROADMAP
Roadmap/ Module 2 · Recording/ Source Documents
MODULE 2 โ€” RECORDING

Source Documents

๐ŸงพSource Documents

Har accounting entry kisi na kisi proof (document) te based hundi hai โ€” bina proof de koi bhi entry nahi karni chahidi. Ye documents hi "Voucher" ban jande hain.

๐Ÿ“„Common Source Documents

DocumentKado Bandi Hai
Cash MemoCash wich saman vechan/khareedan te
Invoice / BillCredit te saman vechan/khareedan te
ReceiptPaisa receive karan te (jaise student fees receipt)
Payment VoucherKoi expense pay karan te (rent, salary)
Debit NotePurchase Return karan te supplier nu bhejya
Credit NoteSales Return hoan te customer nu bhejya
Cheque / Bank StatementBank transactions layi
Institute Practice: Har student fees receipt ek Source Document hai โ€” usi de base te Cash Book wich entry hundi hai.