What is Payment Voucher?

Payment Voucher भनेको व्यवसाय वा संस्थाले कुनै व्यक्तिलाई, आपूर्तिकर्तालाई वा संगठनलाई भुक्तानी (payment) गरेको विवरण प्रमाणित गर्न बनाइने लेखा कागजपत्र लाइ Payment Voucher भनिन्छ।

PAYMENT VOUCHER – PRACTICE SET (Busy Accounting Software)

Set – 1: Cash Payment (Expenses)

1) 2082/04/05

Office stationery किन्ने क्रममा Cash Rs. 1,250 तिरे।

2) 2082/04/06

Tea & Snacks को बिल Cash Rs. 480 भुक्तानी गरियो।

3) 2082/04/08

Office cleaning labor लाई Cash Rs. 900 तिरियो।

Set – 2: Payment to Creditors (Suppliers)

4) 2082/04/10

Ram Suppliers लाई outstanding bill को भुक्तानी स्वरूप Cash Rs. 14,000 तिरियो।

5) 2082/04/11

Sita Wholesaler लाई NIC Asia Bank बाट Rs. 25,000 द्वारा भुक्तानी गरियो।

6) 2082/04/12

Global Distributors लाई NMB Bank बाट cheque मार्फत Rs. 32,000 भुक्तानी गरियो।

Set – 3: Salary / Wages / Allowances Payment

7) 2082/04/15

Staff Ramesh Yadav लाई monthly salary Cash Rs. 18,000 तिरियो।

8) 2082/04/16

Office helper लाई daily wages Rs. 1,200 Cash तिरियो।

9) 2082/04/17

Manager लाई monthly incentive Rs. 3,000 Cash तिरियो।

Set – 4: Rent, Electricity, Internet Payment

10) 2082/04/18

Office Rent Rs. 30,000 Prabhu Bank मार्फत transfer गरी तिरियो।

11) 2082/04/19

Electricity Bill को भुक्तानी Rs. 2,450 Cash भयो।

12) 2082/04/20

Internet Bill NIC Asia Bank बाट Rs. 1,200 online भुक्तानी गरियो।

13) 2082/04/20

Water Bill E-Sewa बाट Rs. 821 online भुक्तानी गरियो।

Set – 5: Advance Payment

14) 2082/04/22

Bishal Traders लाई माल order advance रूपमा Cash Rs. 10,000 दियो।

15) 2082/04/23

New furniture purchase को advance NMB Bank बाट Rs. 15,000 तिरियो।

16) 2082/04/24

Marketing agent (Gopal Thapa) लाई advance commission Cash Rs. 5,000 दिइयो।

17) 2082/04/25

Cash Rs. 500,000 /-

Payment Voucher ma जहिले पनि Cash र Bank Cr हुन्छ |

PAYMENT VOUCHER LEDGER LIST (With Group)

Busy Accounting Software मा प्रयोग हुने Ledger + Group

1. Cash / Bank Ledger

Ledger Name	Group
Cash	Cash-in-Hand
NIC Asia Bank	Bank Accounts
NMB Bank	Bank Accounts
Prabhu Bank	Bank Accounts

2. Expense Ledgers (Payment Voucher को लागि)

Ledger Name	Group
Stationery Expense	Indirect Expenses
Refreshment / Tea & Snacks Expense	Indirect Expenses
Cleaning / Labour Expense	Indirect Expenses
Salary Expense	Indirect Expenses / Payroll
Wages Expense	Indirect Expenses / Payroll
Incentive / Bonus Expense	Indirect Expenses
Office Rent	Indirect Expenses
Electricity	Indirect Expenses
Internet	Indirect Expenses
Office Rent	Indirect Expenses

(Note: Busy मा यी सबै "Indirect Expenses" मा राख्न सही हुन्छ)

3. Suppliers / Parties (Creditors)

Ledger Name	Group
Ram Suppliers	Sundry Creditors
Sita Wholesaler	Sundry Creditors
Global Distributors	Sundry Creditors

4. Advances / Prepayments (Assets Side)

Ledger Name	Group
Advance to Bishal Traders	Loans & Advances (Assets)
Advance for Furniture	Loans & Advances (Assets)
Advance Commission (Marketing Agent)	Loans & Advances (Assets)