Sources of Writing journal

Journal is the primary book of business organisation , so it is written on the basis of some proofs , these are called vouchers or sources of writing journal . Without these vouchers , accountant can not record even a single transaction in day book because he is accountable for his written transaction . Suppose , accountant shows , purchase of Rs. 500000 goods in day book or journal , then enterprise can check , its purchase bill . It is the duty of accountant to protect and keep in special file for all vouchers . There are following sources which can base for recording of transaction .

1. Invoices
   
   
2. Cash memo
   
3. Debit Note
   
4. Credit Note
   
5. Receipt for payment to other party or receiving any amount from other party
   
6. Cheque book
   
7. Counter file of pay in slip