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Payment: These types of vouchers is a proof of payment by cheque or cash. Receipt: These vouchers help in the recording of the receipts. If the payment is received from a customer, then a voucher will be prepared as a proof to the transaction. Purchase: This voucher is made as a proof to the purchase. This helps in determining whether the entity has actually carried out the purchase.
For all the cash withdrawal from bank and cash deposits win bank, the Contra voucher is prepared. It means that the contra voucher is prepared in respect of the following types of transactions:-When cash is withdrawn from the bank. When cash is deposited in to bank. When the amount is transferred from one bank to other bank of the same company. Source Documents for Preparation of Contra Voucher Following are the source document for preparation of contra vouchers:- B ank Pay in Slips:-When the cheques or cash deposited.