Which of the point is not to be considered while checking, a voucher?

The correct answer is C. Credit period of payment.

A voucher is a document that is used to authorize a payment. It typically includes the following information:

• The name of the party to whom the payment is being made
• The amount of the payment
• The date of the payment
• The reason for the payment
• The accounting entry that will be made to record the payment

The credit period of payment is not typically included on a voucher. This is because the credit period is a commercial agreement between the buyer and the seller, and it is not something that is recorded in the accounting records.

Here is a brief explanation of each option:

• Name of party: The name of the party to whom the payment is being made is important because it ensures that the payment is made to the correct person.
• Serial number of voucher: The serial number of the voucher is important because it allows for tracking and reconciliation of payments.
• Accounting entry: The accounting entry that will be made to record the payment is important because it ensures that the payment is properly recorded in the accounting records.
• Credit period of payment: The credit period of payment is not typically included on a voucher because it is a commercial agreement between the buyer and the seller, and it is not something that is recorded in the accounting records.