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Yogita Ingle 6 years, 1 month ago
Kepler’s 1st Law: Law of Orbits
Statement: - The orbit of every planet is an ellipse around the sun with sun at one of the two foci of ellipse.
Kepler’s 2nd law: Law of Areas
Statement:-The line that joins a planet to the sun sweeps out equal areas in equal intervals of time.
Kepler’s 3rdLaw: Law of periods
Statement: -
- According to this law the square of time period of a planet is ∝ to the cube of the semi-major axisof its orbit.
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Yogita Ingle 5 years ago
|
Basis of Difference |
Source Documents |
Vouchers |
|
Meaning |
It refers to the documents in writing, containing the details of events or transactions. |
When source document is considered as evidence of an event or transaction, then it is called voucher. |
|
Purpose |
It is used for preparing accounting vouchers. |
It is used for analysing the transactions. |
|
Recording |
It acts as a basis for preparing accounting voucher that helps in recording. |
It acts as a basis for recording transactions. |
|
Preparation |
It is prepared at the time when an event or a transaction occurs. |
It can be prepared either when an event or a transaction occurs, or later on. |
|
Legality/Validity |
It can be used as evidence in the court of law. |
It can be used for assessing the authentication of transactions. |
|
Prepared By |
It is prepared by the persons who are directly involved in the transactions, or who are authorised to prepare or approve these documents. |
It is prepared by the authorised persons or by the accountants. |
|
Examples |
Cash memo, invoice, and pay-in-slip, etc. |
Cash memo, invoice, pay-in-slip (if used as evidence), debit note, credit note, cash vouchers, transfer vouchers, etc. |
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