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Receipt & Payment Vouchers

Learn more about Receipt & Payment Vouchers.

Receipts and Payments Account is a report of Cash and Bank transactions during a period. It is used in place of an Income and Expenditure Statement when it is not considered appropriate to distinguish between Capital and Revenue transactions or to include accruals.

In other words,

  1. It is a consolidated summary of Cash Book, prepared for the required period.

  2. It starts with opening balance of Cash and Bank and ends with closing balance of Cash and Bank.

  3. It does not take into account outstanding receivables and payables.

  4. It may be of Capital or Revenue in nature relating to the current, previous or subsequent year, so long as they are actually received or paid, they must appear in this account.

The Receipts and Payments Account in Bill Banao displays the information based on the default primary groups. It is updated instantly with every cash/bank transaction/voucher that is entered and saved. No special processing is required to produce a Receipts and Payments Account in Bill Banao.



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