Accountancy Class 12 Art Integrated Project on the topic of 'Study and Use of Various Media and Techniques to the Extent of their Availability' clubbed with Vouchers in Accounting.

1. Accountancy Art - Integrated Project
Study and Use of Various
Media and Techniques to the
Extent of their Availability

2. Meaning of Media
Media refers to the communication
channels through which we disseminate
news, music, movies, education,
promotional messages and other data.
It describes the various ways through
which we communicate in society.
Because it refers to all means of
communication, everything ranging
from a telephone call to the evening
news on television can be called media.

3. Media Studies
Media Studies is the critical
analysis of all media formats and
the role they play in society. It’s a
very wide net and intersects with
many fields like communication,
ethnic studies, women and
gender studies, religious studies,
American studies, film studies,
anthropology, sociology,
psychology, history, etc. It is
inherently inter-disciplinary and
encapsulates many different
areas of research.

4. Importance of Media Studies
1. Like geography, media define for us our own place in the world.
2. Like civics, media help us to understand the workings of our immediate world,
and our individual places in it.
3. Like literature, media are major sources of modern culture and entertainment.
4. Like literature, media require us to learn and use critical thinking skills.
5. Like business, media are major industries and are inextricably involved in
commerce.
6. Like language, media help define how we communicate with each other.
7. Like science and technology, media help us to learn technology by adopting the
leading edge of modern technological innovation.
8. Like philosophy, media interpret our world, its values and ideas to us.
9. Like psychology, media helps us understand ourselves and others.
10.Like science, media explain to us how things work.
11.Like politics, media bring us political and ideological messages all the time - yes -
all the time.

5. Study and Use of Various Media and Techniques to
the Extent of their Availability
The utilization of sundry media by veterinary students as a
source of interaction and information is an ever perpetual
phenomenon, whereas the extent of their utilization still
remains as a researchable question. Hence, this work,
concretely examined the extent of mass media and
gregarious media utilization among undergraduate
veterinary students in AP. The study was conducted by ex-
post-facto research design with 150 as a sample with
questionnaire as the quantifying instrument. Frequency, the
total score and rank order were utilized for data presentation
and analysis. The study revealed that proximately cent
percent were utilizing traditional mass media to the greatest
extent while among digital gregarious media, internet
surfing, E-mail and what's app are being utilized by all
students as a source of information followed by 98.00%
utilizing Facebook. These modern technologies can be best
utilized when we understand the subsisting trends in their
utilization among the stakeholders

6. Different Types of Vouchers
in Accounting
Study and Use of Various Media and Techniques to
the Extent of their Availability

7. Vouchers in Accounting
A voucher is an accounting document used by a
company’s accounts payable department to gather
and file all of the supporting documents needed to
approve the payment of a liability.
A voucher is a document that shows goods that have
been bought or services that have been rendered, or
it authorizes payments and indicates the ledger
accounts in which these transactions have to be
recorded. For example, if you are paying an electricity
bill in cash, the two ledgers involved will be power
expenses & cash. A payment voucher crediting the
cash account & debiting the P&L Account will be
passed in this case.

8. Different type of Vouchers
Typically, the following types of
vouchers are used :
1. Receipt Voucher
2. Payment Voucher
3. Non-Cash or Transfer Voucher
(Journal voucher)
4. Supporting Voucher

9. Receipt Voucher
A Receipt voucher is used to record cash or
bank receipt. Receipt vouchers are of two types
which are as follows:
a) Cash Receipt Voucher: It denotes receipt of
cash in hand.
a) Bank Receipt Voucher: It indicates receipt of
a cheque or demand draft i.e. money is not
received in the form of cash in hand, instead,
the money will be credited to the bank.

10. Payment Voucher
A Payment voucher is used to record a payment of cash or cheque.
Payment vouchers are also of two types which are:
a) Cash Payment voucher: It
denotes payment of cash
a) Bank Payment voucher: It
indicates payment by cheque
or demand draft i.e. money is
not paid in the form of cash in
hand, instead, the money will
be debited from the bank
account.

11. Non-Cash or Transfer Voucher
Non-cash or transfer vouchers are used for non-cash transactions, they
are basically used as a documentary
evidence. e.g., Goods sold on credit.
In such cases, the cash or the bank
account of the assessee is
unaffected. In the case of Goods
sold on credit, the Voucher would
debit the Debtor to whom the goods
are sold on credit, while sales on
credit account would be credited
further. They are also called journal
vouchers.

12. Supporting Vouchers
Supporting Vouchers are the documentary
evidence of transactions that have happened.
They are used as backup documents for payable
accounts, that are bills owed by companies to
suppliers and vendors.
All the outstanding vouchers owed are totaled,
and the sum is recorded as accounts payable on
balance sheet. Petrol Bills attached with the
conveyance vouchers are a good example of
Supporting Vouchers.

13. Accountancy Art - Integrated Project
Thank You
Aaditya Pandey Class: XII - D Roll No.: 1