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| Corporate practice bd |
What is a Contra Voucher? with Practical Examples, and Format
A Contra Voucher is used in accounting to record transactions that involve the transfer of funds between cash and bank accounts or between two bank accounts within the same organization. This type of voucher is necessary when there is no actual cash inflow or outflow from the organization, but rather a reallocation of funds between accounts.
Table of Contents:
1. Inter-fund transfer from One Bank to another bank same company.
2. Factory petty cash deposit to the bank Account same company.
3. Encasement from Foreign Currency A/C To CD Account same company.
4. Cash withdrawn from our CD account for the head office petty cash expense.
5. Cash deposit TO the CD Account for LC advising charge.
Let’s start with Practical Examples:
Voucher No. 01
Fund transfer from CD#8960 to SND# 6450(SIBL) same bank same company dt.25.01.2026:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
XYZ Bank Ltd. SND- 6450
|
***** |
|
|
|
XYZ Bank Ltd CD-8960
|
|
***** |
|
Narration:
Fund transfer from CD#8960 to SND# 6450(SIBL) same bank same company dt.25.01.2026
Voucher No. 02
Factory petty cash deposit to our CD A/C -5960, same bank, same company dt.25.01.2025,
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
XYZ Bank Ltd CD-5960
|
***** |
|
|
|
Cash in hand (H.O)
|
|
***** |
|
Narration:
Factory petty cash deposit to CD A/C Social Islamic Bank Ltd CD-5960:
Voucher No. 03
Encashment from FC#2650 TO CD#1045 same bank same company dt.25.01.2026:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
CD-1045
|
***** |
|
|
|
FC#2650 |
|
***** |
|
Narration:
Encasement from FC#2650 TO CD#1045 same bank same company dt.25.01.2026
Voucher No. 04
Cash withdrawn for the head office petty cash expense:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
Cash in Hand
|
***** |
|
|
|
SND#4060
|
|
***** |
|
Narration:
Cash withdrawn for the head office petty cash expense as per the supporting documents attached
Voucher No. 05
Cash deposit for LC advising charge by bank:
|
Ledger Name |
Debit (TK) |
Credit (TK) |
Remarks |
|
CD#2460
|
***** |
|
|
|
Cash in Hand
|
|
***** |
|
Narration:
Cash deposit for LC advising charge by bank dt.02.03.206