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 .
- Invoices
- Cash memo
- Debit Note
- Credit Note
- Receipt for payment to other party or receiving any amount from other party
- Cheque book
- Counter file of pay in slip
