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Credit vouchers are the documentary evidence of Cash receipts.
These vouchers are prepared to record various cash receipts relating
to the business. Examples of credit vouchers: Sale of Goods for
cash; Sale of fixed assets or investment for cash; Cash received from
Debtors, etc.
Contents of Credit Voucher:
The following information are usually available from a
credit voucher:
(a) Names 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 the voucher.
(g) Authorised Signatory.
h) Narrations, i.e., short description of the transaction, and
(i) Number of Supporting Voucher.
The format of a Credit Voucher is presented:
