Following steps can be followed for checking Bank Vouchers:

1. Voucher in banks are generally of two types - Cash and Transfer voucher.

2.Every banks maintains Daily Transaction report for record all transaction during
day

3.We check voucher with Daily Transaction report.

4.As there would be numerous vouchers involving various transactions like deposits
money , withdraw money , DD requisition slip , Matured FD receipts , inter branch
transaction, we can test check transaction according to selectivie basis.

5 E.g Voucher relating to revenue , various charges collected by banks , matured

deposits , expenses incurred by bank , inter branch vouchers ,transaction found
unusual should be given importance.

6. Each debit or credit voucher shall be stamped ( Cash or Transfer ) and

authorized by appropriate authority.