📌 Topic: Receipt Voucher & Journal Voucher

🕘 Class Duration: 60 Minutes

• Revision: 10 मिनट
• Theory: 15 मिनट
• Practical: 30 मिनट
• Doubts: 5 मिनट

🔶 PART 1: Revision (Day-4 Recall)

🧑‍🏫 बोलने का Script:

“कल हमने Contra और Payment voucher सीखा था।
आज हम Receipt voucher और Journal voucher सीखेंगे, जिससे income और adjustment की entry होती है।”

Students से पूछें:

1️⃣ Contra voucher कब use होता है?
2️⃣ Payment voucher कब use होता है?
3️⃣ Rent किस voucher में आता है?

🔶 PART 2: Receipt Voucher (F6)

Receipt Voucher कब use होता है?

“जब business में पैसा अंदर आता है।”

Common Examples:

• Cash sales
• Customer से पैसा मिला
• Income received

🖥️ Practical – Receipt Voucher Entry

Example-1: Cash Received from Customer

Transaction:
15-04-2025 को ग्राहक से ₹8,000 cash मिला

Steps:
1️⃣ Gateway → Vouchers
2️⃣ Press F6 (Receipt)
3️⃣ Debit: Cash A/c
4️⃣ Credit: Customer A/c
5️⃣ Amount: 8,000
6️⃣ Narration: Cash received from customer

👉 Accept = Yes

Example-2: Commission Received

Transaction:
20-04-2025 को ₹2,000 commission cash received

• Debit: Cash A/c
• Credit: Commission Received A/c
• Amount: 2,000

🔶 PART 3: Journal Voucher (F7)

Journal Voucher कब use होता है?

“जब cash या bank involved नहीं होता।”

Examples:

• Outstanding expense
• Depreciation
• Adjustment entries

🖥️ Practical – Journal Voucher Entry

Example: Salary Outstanding

Transaction:
31-03-2025 को ₹5,000 salary outstanding

Entry:

• Debit: Salary A/c
• Credit: Outstanding Salary A/c
• Amount: 5,000
• Voucher: F7 (Journal)

🔶 PART 4: Receipt vs Payment (Clear Difference)

🔶 PART 5: Common Mistakes

❌ Receipt की जगह Payment use करना
❌ Journal में Cash ledger लेना
❌ Outstanding entry भूल जाना

🔶 PART 6: Revision Questions

Oral:

1️⃣ Receipt voucher कब use होता है?
2️⃣ Journal voucher कब use होता है?
3️⃣ Salary outstanding किस voucher में आएगा?

📝 Homework (Notebook + Practical)

✍️ लिखें:

1. Receipt voucher definition
2. Journal voucher definition

💻 Practical:

• Customer से ₹6,000 cash received
• ₹1,500 electricity outstanding

🎯 Day-5 Learning Outcome

✔️ Receipt voucher clear
✔️ Journal voucher adjustment
✔️ Income & outstanding entry

👉 Next Class (DAY-6 Preview)

📌 Purchase & Sales Voucher (GST-Free)

• Cash Purchase
• Cash Sales
• Credit Purchase / Sales