Page 173 - Office Practice and Accounting 10

UNIT
8 Journal Voucher

Learning objectives :

After the completion of this unit, students will be able
to understand :
• meaning and definitions of journal voucher
• rules of debit and credit
• meaning of account
• meaning of debit and credit
• types of journal voucher

• Journal voucher for clearing advance
• Journal voucher for miscellaneous transaction
• Petty cash fund
• Employee provident fund
• Provident fund loan

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