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Accountancy · 2023 · 3 marks
CBSE 2023 · Region 1 · Set 1 · Q32
Explain the terms 'Memo Voucher', 'Post - dated Voucher' and 'User -defined Vouch er'.
Marking-scheme solution
Memo Voucher : It is a non-accounting voucher. It does not affect
accounts of the user. These entries are stated/recorded in
a separate register, but not as a part of ledger.
Post dated voucher : Some accounting softwares allow user to enter the
voucher for future transactions which are usually
similar as the previous once.
User defined voucher : In accounting software there are $\displaystyle 23$ pre-defined
vouchers. It allows the user to define or create new accounting or inventory
vouchers as per the requirement in the voucher entry, entry can be classified into
three basic categories of opening entry, closing entry and adjustment entry.
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