Voucher which records a transaction that entails multiple debits/ credits and one credit/ debit is called Compound Voucher. It may be debit voucher or credit voucher.
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A commenced his cloth business on $1^{\text {st }}$ April, $2018$ with a capital of $₹ 30,000$. On $31^{\text {st }}$ March $2019$ , his assets were worth $₹ 50,000$ and liabilities of $₹ 10,000$. Find out his closing capital and profits earned during the year.