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Accountancy · 2023 · 3 marks
CBSE 2023 · Region 4 · Set 2 · Q32
What is meant by 'Memo Voucher', 'Post dated - Voucher' and 'User - defined voucher' ?
Marking-scheme solution
Memo Voucher:
It is a non-accounting voucher. It does not affect accounts of the user.
The entries contained in these vouchers are recorded/stated in a separate register, but not as a
part of ledger.
Post-dated Voucher:
Some software allows the users 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.
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