Question

copy of the voucher produced for verification in the absence of original is said to be

• A. Primary voucher
• B. Secondary voucher
• C. Collateral voucher
• D. Subsidiary voucher

Answer 1

Answer:

C. Collateral voucher

A collateral voucher is a supporting document that is used to verify a transaction when the original voucher is not available. It serves as additional evidence to support the accounting entry. Primary voucher: The original document that directly supports a transaction. Secondary voucher: Typically a copy of the original, used when the original exists elsewhere. Subsidiary voucher: Used for minor or routine transactions.