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Also activities which move value from one place to another but do not involve cash money, must be registered on vouchers - so-called non-cash vouchers.

A company has two departments, a Tailoring workshop and a Shop. 
If staff from the tailoring workshop goes to the shop to get some material for sewing uniforms, they may not pay for the material as it is all within the company. 

This fetching of material must be registered. Otherwise it will look as if the material just has disappeared from the shop and - in a critical situation - the shopkeeper might be accused of stealing it.
It will also look on the accounts as if the shop is buying more material than it is selling.

File it with cash vouchers
So you need to make a non-cash voucher and file it together with the cash vouchers. When you do this the material will be registered as going out of the "Shop Sale-Account" (credit) and into the "Tailoring Purchase-Account" (debit).

It is called a non-cash transaction or an internal transaction.
- Go to next business issue: Re-posting a Voucher

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Running a business good administration
Non-cash Vouchers
Purchase Transaction Voucher
Sales Transaction Voucher
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Safeguarding Your Assets
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