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Adding Vouchers

Sometimes it is a good idea to add vouchers with small amounts together.

For example if the driver from a company has been to town to buy a lot of different items in different wholesale shops. These items are to be sold in the company store.

All the receipts/invoices from the different wholesale shops are added and clipped together.

One voucher number

All the vouchers just get one voucher number. When entering in the PC bookkeeping programme a proper text could be "Purchase for shop".
The total amount is credited in the Cash/Bank-Account and debited on the Shop Purchase-Account. By doing this the bookkeeper saves a lot of time when making the entries.

Missing detailed information

However, you must be aware that if you choose to do this, it will be more difficult to find detailed information about the purchase if it is needed later on. You will then have to go back to the vouchers to find the amounts, price etc. as it is not in the cash book.
- Go to next business issue: Non-cash Vouchers


I don´t really care about money. I find money boring and accounting boring, so I´m probably not going to ever make a lot of money.
- Juliana Hatfield, American musician and singer-songwriter

Double-entry Bookkeeping
Example of an Account Plan
Depreciation
Account Plan - Chart of Accounts
Who is Able to Do The Accounts?
Invoice - How to Issue one
Vouchers
Re-posting a Voucher
Adding Vouchers
Mis-entry in the books
What is Accountancy?
Principles in Accounting
Understand Financial Info
Safeguarding Your Assets
Help to Take Action
Close your Business