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Question

Which of the following is a non-accounting voucher?

[0.88 marks]

A
Receipt voucher
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B
Memo voucher
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C
Payment voucher
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D
Journal voucher
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Solution

The correct option is B Memo voucher
Memorandum vouchers are unsaved vouchers and entries made using memorandums will not affect any accounts. In other words, tally does not include these entries in its books, but keeps them in a separate memorandum register.

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