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.
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.
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