AccountancyCBSE Class 12 · Overview of Computerised Accounting System

Accounting Vouchers in a Computerised Accounting System: Class 12 Types and Cases

Updated 15 October 2026 · Fact-checked

In computerised accounting, transactions are entered through vouchers. Receipt vouchers record money received, payment vouchers money paid, contra vouchers transfers between cash and bank, journal vouchers non-cash adjustments, sales and purchase vouchers trading transactions, and debit and credit notes purchase and sales returns. Choosing the right voucher is the first step to correct records.

Ask the questions top to bottom: only cash and bank means Contra, and if nothing else fits, use a Journal voucher.

Illustration drawn for QuestionBuddy.

Understand Accounting Vouchers in Computerised Accounting

Why vouchers? In a CAS, the voucher entry screen is where data enter the system. Each voucher type is a template that captures the right accounts, so the software can post them automatically to the ledgers and reports.

Types of vouchers.

Voucher	Used for	Example
Receipt	Money received in cash or into the bank	Cash received from a debtor
Payment	Money paid in cash or by bank	Rent paid by cheque
Contra	Transfers only between cash and bank (or between two bank accounts)	Cash deposited into bank; cash withdrawn for office use
Journal	Non-cash adjustments and transactions with no cash or bank	Depreciation; credit purchase of furniture; outstanding expenses
Sales	Sale of goods (cash or credit)	Goods sold on credit to a customer
Purchase	Purchase of goods (cash or credit)	Goods bought on credit from a supplier
Debit note	Purchase returns (supplier's account debited)	Goods returned to a supplier
Credit note	Sales returns (customer's account credited)	Goods returned by a customer

Rules to decide.
1. Does the transaction involve only cash and bank? → Contra.
2. Does cash or bank come in from someone else? → Receipt. Go out to someone else? → Payment.
3. Is it a sale or purchase of goods? → Sales or Purchase voucher; returns → Credit note or Debit note.
4. Nothing above (no cash or bank, not goods) → Journal.

Data entry, validation and verification. The voucher screen checks data as it is typed (validation: valid dates, existing account codes, debits equal to credits) and the user verifies the voucher before saving. Each voucher gets a number automatically, which helps audit trails.

Accounting Vouchers in Computerised Accounting: key facts

Contra test: Both accounts are cash or bank → Contra voucher
Receipt vs payment: 1.Cash/bank increases from an outsider
2.Receipt; decreases to an outsider
3.Payment
Returns: 1.Purchase return
2.Debit note; Sales return
3.Credit note
Journal: No cash/bank and not a sale or purchase of goods → Journal voucher; Adjustments, credit purchase of assets.

How to answer Accounting Vouchers in Computerised Accounting questions

Voucher questions are quick if you test each transaction in a fixed order.

1Are both sides cash or bank? Contra.
2Is cash or bank received from someone outside? Receipt.
3Is cash or bank paid to someone outside? Payment.
4Is it a sale or purchase of goods? Sales or Purchase voucher.
5Is it a return of goods? Credit note (sales return) or Debit note (purchase return).
6Otherwise, Journal voucher.

Accounting Vouchers in Computerised Accounting in real life

The idea, met in an everyday situation. Answer the question in your own words, then compare with the model answer. The one-line hook is what to remember.

Choosing vouchers for a day's transactions

Suppose the accountant of a stationery wholesaler records these on one day: (i) ₹50,000 cash deposited in the bank; (ii) a cheque of ₹20,000 received from a customer; (iii) office furniture bought on credit for ₹15,000; (iv) goods worth ₹4,000 returned by a customer.

Which voucher should be used for each transaction?

Try it first, then show the solutionSolution

(i) Only cash and bank are involved: Contra.
(ii) Bank receives money from a customer: Receipt.
(iii) No cash or bank; furniture is not trading goods: Journal.
(iv) Sales return: Credit note.

Answer: (i) Contra; (ii) Receipt; (iii) Journal; (iv) Credit note.

Memory hook: Cash-to-bank is contra; outsider money in or out is receipt or payment; no money at all is journal.

Tricks to remember Accounting Vouchers in Computerised Accounting

Short memory aids. Say each one aloud once, then use it on a question the same day.

Contra = cash ↔ bank only
If an outsider is involved, it is not contra.
Use it when: The most tested voucher.
Debit note goes back to the supplier
You debit the supplier when you return goods to him: Debit note.
Use it when: Purchase returns.
No money, no goods → Journal
Depreciation, provisions and credit purchase of assets use journal vouchers.
Use it when: Adjustments.

Accounting Vouchers in Computerised Accounting: solved examples

Ordered from board level to HOTS. Try each one before you open the solution.

Example 1: Cash withdrawn from bank · 1 mark · MCQBoard level

Cash withdrawn from the bank for office use is recorded through a:
(a) payment voucher
(b) receipt voucher
(c) contra voucher
(d) journal voucher

Try it first, then show the solutionSolution

Only cash and bank accounts are involved: contra voucher.

Answer: (c) contra voucher

Example 2: Six transactions, six vouchers · 3 marks · Short answerBoard level

Name the voucher for: (i) salary paid by cheque; (ii) depreciation charged on machinery; (iii) goods sold on credit; (iv) goods returned to a supplier; (v) cash received from a debtor; (vi) cash deposited into bank. (3 marks)

Try it first, then show the solutionSolution

(i) Payment; (ii) Journal.
(iii) Sales; (iv) Debit note.
(v) Receipt; (vi) Contra.

Answer: As listed.

Example 3: Explain three vouchers · 3 marks · Short answerHarder board level

Explain contra, journal and credit note vouchers with one example each. (3 marks)

Try it first, then show the solutionSolution

Contra: transfers between cash and bank accounts only, e.g. cash deposited into bank.
Journal: non-cash transactions and adjustments, e.g. depreciation on furniture.
Credit note: sales returns, crediting the customer, e.g. goods returned by a customer.

Answer: As explained.

Example 4: Two bank accounts · 3 marks · Short answerHarder board level

A company transfers ₹2,00,000 from its current account with one bank to its account with another bank. Which voucher is used, and why is a payment voucher wrong? (3 marks)

Try it first, then show the solutionSolution

Both accounts are the company's own bank accounts.
No outsider receives the money; it only moves between the firm's cash and bank group.
So a contra voucher is used; a payment voucher is for amounts paid to outside parties.

Answer: Contra voucher, because the transfer is between the company's own bank accounts.

Example 5: Credit purchase of an asset · 1 mark · Assertion-reasonHOTS / competency

Assertion (A): Purchase of machinery on credit is recorded through a purchase voucher.
Reason (R): The purchase voucher is used for purchase of goods meant for trading.
(a) Both A and R are true, and R is the correct explanation of A.
(b) Both A and R are true, but R is not the correct explanation of A.
(c) A is true, but R is false.
(d) A is false, but R is true.

Try it first, then show the solutionSolution

Machinery is not trading goods; with no cash, a journal voucher is used. A is false, R is true.

Answer: (d) A is false, but R is true.

Where students lose marks in Accounting Vouchers in Computerised Accounting

The slips examiners see most often, and what to write instead.

Mistake: Using a receipt voucher for cash withdrawn from bank
Cash comes in.
Wrong working
Receipt voucher.
Right working
Contra voucher (cash and bank only).
Do this: Check whether an outsider is involved.
Usually costs: 1 mark.
Mistake: Swapping debit and credit notes
Confusing whose account is debited.
Wrong working
Sales return → Debit note.
Right working
Sales return → Credit note; purchase return → Debit note.
Do this: Credit the customer for sales returns.
Usually costs: 1 mark.
Mistake: Purchase voucher for fixed assets
The word 'purchase'.
Wrong working
Furniture bought on credit → Purchase voucher.
Right working
Journal voucher (or payment voucher if paid in cash).
Do this: Purchase voucher is for goods.
Usually costs: 1 mark.
Mistake: Journal voucher for a cash payment
Thinking all adjustments are journals.
Wrong working
Rent paid in cash → Journal voucher.
Right working
Payment voucher.
Do this: Cash or bank out to an outsider is payment.
Usually costs: 1 mark.

Exam tips

Give the voucher name and a short reason; reasons win marks when examiners accept alternatives.
Remember contra is limited to cash and bank accounts.
Link each voucher to the report it feeds, if asked (day books, ledger).
Voucher questions appear as 1-mark MCQs and 3-mark match-or-explain items.

Practice questions on Accounting Vouchers in Computerised Accounting

Write each answer on paper first. Open the hint only if you are stuck, and the answer only when you have finished.

Q1 · 1 mark · MCQBoard level
Depreciation charged on furniture is recorded through a:
(a) payment voucher
(b) contra voucher
(c) journal voucher
(d) sales voucher
Hint
No cash, no goods.
Answer
(c) journal voucher
Q2 · 1 mark · MCQBoard level
Goods returned to a supplier are recorded through a:
(a) credit note
(b) debit note
(c) receipt voucher
(d) contra voucher
Hint
The supplier is debited.
Answer
(b) debit note
Q3 · 3 marks · Short answerHarder board level
Name the voucher for: (i) interest received by cheque; (ii) commission outstanding at year-end; (iii) purchase of goods for cash. (3 marks)
Hint
Receipt, journal, purchase.
Answer
(i) Receipt; (ii) Journal; (iii) Purchase voucher.
Q4 · 3 marks · Short answerHarder board level
Distinguish between a receipt voucher and a contra voucher with examples. (3 marks)
Hint
Who is the other party?
Answer
A receipt voucher records money received from an outside party, e.g. cash from a debtor. A contra voucher records a transfer between the firm's own cash and bank accounts, e.g. cash deposited into bank. No outsider is involved in a contra entry.
Q5 · 3 marks · Short answerHarder board level
What checks does a CAS apply while a voucher is being entered? (3 marks)
Hint
Validation and verification.
Answer
Validation: the system accepts only valid dates, existing account codes and balanced debits and credits. Verification: the user reviews the voucher before saving. The system also numbers vouchers automatically, supporting the audit trail.
Q6 · 1 mark · Assertion-reasonHarder board level
Assertion (A): Cash deposited into the bank is recorded through a contra voucher.
Reason (R): A contra voucher records transfers between cash and bank accounts only.
(a) Both A and R are true, and R is the correct explanation of A.
(b) Both A and R are true, but R is not the correct explanation of A.
(c) A is true, but R is false.
(d) A is false, but R is true.
Hint
Definition of contra.
Answer
(a) Both A and R are true, and R is the correct explanation of A.
Q7 · 3 marks · Short answerHOTS / competency
Suppose a business receives a cheque from a customer and deposits it into the bank on the same day. A trainee records one receipt voucher and one contra voucher. Is he right? Explain. (3 marks)
Hint
Was the cheque recorded in cash first?
Answer
It depends on the firm's practice. If the cheque is first treated as cash in hand, then a receipt voucher (customer to cash) and a contra voucher (cash to bank) are both right. If the cheque is recorded directly into bank, a single receipt voucher (customer to bank) is enough, and the contra voucher would double count.
Q8 · 3 marks · Short answerHOTS / competency
A firm settles a supplier's dues of ₹30,000 by a cheque of ₹29,000, receiving a cash discount of ₹1,000. Which voucher(s) are used and why? (3 marks)
Hint
Money goes out to an outsider.
Answer
A payment voucher, because money leaves the bank to an outside party: Supplier Dr 30,000; To Bank 29,000; To Discount Received 1,000 can be entered in the same payment voucher with multiple lines.

Test your recall

Answer in your head or on paper first, then open the card. Pulling an answer out of memory makes it stick far better than re-reading.

1.Which voucher records cash deposited into bank?Show answer
Contra voucher.
2.Which voucher records sales returns?Show answer
Credit note.
3.Which voucher records depreciation?Show answer
Journal voucher.
4.Which voucher records rent paid by cheque?Show answer
Payment voucher.
5.Which voucher records purchase returns?Show answer
Debit note.

Accounting Vouchers in Computerised Accounting: frequently asked questions

What are accounting vouchers in CAS?

Pre-designed entry screens for each type of transaction (receipt, payment, contra, journal, sales, purchase, debit and credit notes) through which data enter the system.

What is a contra voucher?

A voucher for transfers only between cash and bank accounts (or between two bank accounts of the firm).

Which voucher is used for credit purchase of a fixed asset?

A journal voucher, because no cash or bank is involved and the asset is not trading goods.

Why are vouchers numbered automatically?

So that every entry can be traced, missing entries are spotted, and an audit trail is maintained.