Vouchers, cheques and clearing

Vouchers, cheques and clearing

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Accounting for Banking (ACC 250)

Unit 2: Accounting for Deposit

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of vouchers, cheques and clearing.
• Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

• Substitutes for vouchers: pay in slip and its meaning
• Cheques: meaning and types of cheques
• Electronic cheque clearing (ECC)

Detailed Microsyllabus

1. Transaction evidence

   1. Pay-in slips and voucher substitutes.
   2. Cheque meaning and types.
   3. Link documents to authorized entries.

2. Clearing

   1. Electronic cheque-clearing process.
   2. Settlement information and reconciliation.
   3. Account for returned items under supplied procedures.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 63–66.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.