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Non-Cash or Transfer Voucher:
Non-Cash or Transfer vouchers are the documentary evidence of
non-cash transactions. These vouchers are prepared to record the
non-cash transactions of the business. Examples of non-cash
vouchers are: Goods sold on Credit; Sale of Fixed Assets or
Investment on Credit; Writing-off depreciation or Bad Debts,
Returns Inward, etc.
Contents of Non-Cash Vouchers:
(a) Name and Address of the parties.
(b) Date of preparing the voucher.
(c) Voucher Number.
(d) Amount of the transaction.
(e) Heads of Account.
(f) Signature of the person who is preparing it.
(g) Authorised Signatory.
(h) Narration, i.e., short description of the transaction and
(i) Number of Supporting Vouchers.
The format of a Non-Cash or Transfer Voucher is given:
