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Sales Transaction Voucher

Related answers:

When you sell goods you issue a bill - in principle, that is. The type of bill necessary depends on the type of business you are running. Most retailers only make out bills to customers on request.

As the original bill has been handed to the customer, you use a copy (carbon copy, photocopy, or an additional print-out) for a voucher for your bookkeeping.

Entering purchase transactions 
When entering purchase transactions into the accounts, you use the original invoice as a voucher. And as there exists only one single original version of the invoice, you are sure to enter the transaction only this once.

Likewise, you must also make sure to enter sales transactions into the accounts only once. You do this by printing out all your sales invoices consecutively numbered. You must ensure an uninterrupted chronological succession.

Numerical order
These sales invoices must be filed in numerical order. At your own discretion you can make more copies of these invoices for other purposes. You may want to file copies of invoices along with your correspondence with the customers.

Cash register
Within retailing, e.g. shop sales, bills are issued to the customers only rarely. Thus, in order to comply with the rules, sales must be registered elsewhere.

Normally, a cash register is used to register regular sales. The cash register accumulates the daily sales and registers each sales transaction on a cash register roll. At the end of the day the cash register totals the day┬┤s registered sales.
The cash register can group sales into two or more product lines depending on the structure of the company┬┤s bookkeeping.

So, as there are no real sales invoices, the cash register roll works as a voucher for the bookkeeping of the daily sales transactions.

Usually, the total sales of the day are entered as one transaction or one for each product line if the cash register groups the sales into product lines.

Market trade
Market trade and similar sales from stands are a bit special. Traditionally, it is legal to register such sales indirectly.

To register sales indirectly means that you determine the day┬┤s sales by deducting the morning cash balance from the day-end cash balance, factoring in payments received or made not relating to sales.

This is not a very precise way to register sales, but when it is accepted all the same, it is probably out of recognition of the fact that such sales from stands would never work otherwise. The daily sales statement worked out this way functions as a regular voucher for the company┬┤s bookkeeping.

Thus, you always use sales registration copies as vouchers for the entering of sales transactions into the accounts. So, the type of sales registration is merely a matter of business type.
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Sales Transaction Voucher

 
secret, philippines 12-12-2012
nothing

bharti yadav, india 23-01-2012
yeee to maire pulle sai buhaar hai

reeulyn, philippines 30-03-2011
cashier

aisa, phillipines 19-03-2010
many

 


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Sales Transaction Voucher
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