Question
Write a brief note on accounting vouchers.
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| Particulars | ₹ |
| Capital as on $1^{st} $ January, $2018$ | $1,00,000$ |
| Goods withdrawn for personal use by the owner | $30,000$ |
| Additional capital introduced during the year | $15,000$ |
| Profit for the year | $60,000$ |
| Particulars | ₹ |
| Capital as on $1^{st} $ January $2018$ | $2,20,000$ |
| Capital as on $31^{st} $ December $2018$ | $1,80,000$ |
| Additional capital introduced during the year | $40,000$ |
| Drawings made during the year | $50,000$ |
Subscription received in 2018 is ₹ 50,000 which includes ₹ 5,000 for 2017 and ₹ 7,000 for 2019. Subscription outstanding for the year 2018 is ₹ 6,000. Subscription of ₹ 4,000 was received in advance for 2018 in the year 2017.
| Receipts | ₹ | ₹ | Payments | ₹ |
| To Subscription | ||||
| $2017$ | $28,000$ | |||
| $2018$ | $1,72,000$ | |||
| $2019$ | $12,000$ | $2,12,000$ | ||
| Particulars | ₹ |
| Bills receivable at the beginning of the year | 1,40,000 |
| Bills receivable at the end of the year | 2,00,000 |
| Cash received for bills receivable | 3,90,000 |
| Bills receivable dishonoured | 30,000 |