समर्थक दस्तावेज़ / बिल

Supporting Document

परिभाषा: A supporting document is the proof attached to a voucher — such as a bill, receipt, invoice, or voucher slip — that evidences the transaction actually happened and for the stated amount.

आसान शब्दों में

It is the paper (or scan) behind an entry — the bill or receipt that proves the transaction is real.

हिन्दी में

समर्थक दस्तावेज़ वह सबूत है जो वाउचर के साथ जोड़ा जाता है — जैसे बिल, रसीद, इनवॉइस या पर्ची — जो दिखाता है कि लेन-देन वाकई हुआ और तय रकम का हुआ। ऑडिट में यही प्रमाण माँगा जाता है।

In English

The evidence (bill/receipt/invoice) backing a voucher; keeping it attached makes the entry verifiable and audit-ready.

यह क्यों ज़रूरी है

Entries without proof are a common audit objection. Attaching supporting documents protects the society and speeds up audit.

आम गलतफ़हमियाँ

• ❌ "The voucher alone is enough." → The voucher is the entry; the bill/receipt is the proof.
• ❌ "Small payments need no proof." → Even small payments are best supported by a receipt.

सीखने के लक्ष्य

• Define a supporting document and give examples.
• Explain its role in audit-readiness.

जुड़े विषय

Voucher · Narration · Audit preparation checklist

पूरा लेख पढ़ें: वाउचर विवरण व दस्तावेज़

और पढ़ें: /guide/voucher-types · /guide/audit-preparation

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