Page 211 - Account 10

8 Journal Voucher
Unit

CDC Syllabus 13 Periods

8.1 Introduction, types and use/practice
8.2 Petty cash fund- introduction and
importance

Debit: The Receiver
Personal Account Learning
Credit: The Giver Objectives After studying this unit, students will

Debit: What comes in be able to :
Real Account
write the meaning of journal voucher,
Credit: What goes out
state the objectives of journal voucher,
prepare journal voucher for different
Debit: Expenses or Loss
transactions,
Nominal Account
write the meaning of petty cash fund,
Credit: Incomes or Gain
explain the objectives of petty cash
fund,
write objectives and explain the types
of petty cash fund,
prepare petty cash fund.

Journal Voucher
Aakar’s Office Practice and Accountancy - 10
211
210 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 211
210