Investment Receipt Voucher
2025-01-16
Overview
An Investment Receipt Voucher is used when the business receives funds from an investor, partner, or shareholder as part of capital injection or profit-sharing arrangements.
This voucher records the amount invested and updates the relevant Capital / Investor Ledger while increasing Cash/Bank.
It creates a proper accounting trail for all investment transactions ensuring compliance, transparency, and clean financial reporting.
Scenario
An investor provides capital to the business for a project, venture, or ongoing operations.
The received amount is recorded using Receipt Voucher → Investment to document and update investor accounts.
Accounts Impact
| Account | Debit | Credit |
|---|---|---|
| Cash / Bank | ✔ | |
| Investor Capital / Partner Equity | ✔ |
Steps
1. Open Investment Receipt Voucher
Navigate to Vouchers → Receipt Voucher → Investment.
- Select investor or partner profile
- Choose payment method (bank transfer, cash, cheque)
- Enter investment reference details
All deposited amounts are reflected instantly in the Cash/Bank ledger.
2. Enter Investment Amount
Record the total capital received from the investor or partner.
- Enter amount invested
- Attach investment reference documents
- Ensure investor ledger is correctly selected
This builds an accurate history of each investor's contribution.
Practical Examples
1. Example 1 – Capital Injection from Investor
An investor contributes PKR 1,000,000 to the company's new real estate project.
- Debit → Bank: 1,000,000
- Credit → Investor Capital: 1,000,000
This increases business capital and updates investor equity.
2. Example 2 – Partial Investment Received
Partner deposits PKR 300,000 as a partial investment toward a PKR 1,000,000 commitment.
- Debit → Cash/Bank: 300,000
- Credit → Partner Capital: 300,000
Remaining PKR 700,000 remains due under partner commitment.