CBSE Class 12 Accountancy sample paper 2023-24: question 32
From the official CBSE sample question paper for 2023-24, section B-II, question 32, for 3 marks. Try it first; the hints and our step-by-step solution are below.
Q32 · 3 marks · Short answerOverview of Computerised Accounting System
'Accounting Vouchers used for entry in Tally software'
Define any three types of vouchers which form the basis of entry in Tally software.
Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2023-24.
Hints
Open one hint at a time and try again before the next.
Hint 1
Think of vouchers for money moving in, out, and between cash and bank.
Hint 2
Contra entries involve only cash and bank accounts.
Step-by-step solution
Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.
- 1 mark
Contra voucher: records transfers between cash and bank accounts, such as cash deposited into or withdrawn from the bank.
- 1 mark
Payment voucher: records all payments made by cash or bank.
- 1 mark
Receipt voucher: records all money received in cash or by bank.
Answer: Contra, Payment and Receipt vouchers (Journal, Sales and Purchase vouchers are also accepted)
Where the marks are
- 1 mark for each voucher defined (3 marks)
Revise the chapter
- Chapter: Overview of Computerised Accounting System (notes, formulas, where marks are lost and every past question)
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- Sample paper 2026-27, Q31(A) · 3 marksExplain the following: (I) Contra voucher (II) Post-dated voucher (III) Receipt voucher
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