A cash voucher is prepared at the time of receiving or paying cash or a cheque. The vouchers prepared at the time of receiving cash are known as credit vouchers. On the other hand, a debit voucher is prepared for the payment of cash.
The contents of a cash voucher are given below:-
a. Name and address of the firm
b. Date of preparing the voucher
c. Serial number of the voucher
d. Name of the account debited
e. Signature of the person who is preparing the vouchers
f. Signature of the person who is authorising the payment
g. Net amount of the transaction
h. Signature of the receiver