Question : Which of the following is a non accounting voucher?
Option 1: Receipt Voucher
Option 2: Memo Voucher
Option 3: Payment Voucher
Option 4: Journal Voucher
Correct Answer: Memo Voucher
Solution : Memo voucher. Memorandum vouchers are not kept, therefore entries made with them have no impact on any accounts. In other words, tally retains these entries in a separate memoranda register and does not record them in its records.
Hence the correct answer is option 2.