ACCOUNTANCY ART INTEGRATED PROJECT
Introduction
to media
studies

WHAT IS
MEDIA

Media is the communication outlets or tools used
to store and deliverinformation or data.The term
refers to componentsof the mass media
communicationsindustry, such as print media,
publishing,the news media, photography,cinema,
broadcasting (radio and television),and
advertising.

WHAT IS MEDIA STUDIES
Media studies is a discipline and
field of study that deals with the
content, history, and effects of
various media; in particular, the
mass media. Media Studies may
draw on traditions from both the
social sciences and the humanities,
but mostly from its core disciplines
of mass communication,
communication, communication
sciences, and communication
studies.

WHY IS IT IMPORTANT
Nowadays we are always experiencingmedia in many type of form in our daily life. It could be the
billboard on the streets that sells products, advertisementon television, radio, newspapers, magazines
and as well as the Internet. Media studies happened because of the developmentin mass
communication and technology,which both are related to one another.
Media studies are considered as an academic outline as it determinesthe relationship between different
types of hybrid disciplinessuch as semiotics,structuralism, sociolinguisticsand more (Bazalgette,
2000).
According to Cary Bazalgette in her book called, “Why media studies is worthwhile”, a media study is
controversial due to its recent existence in the society. She also mentioned that mediastudies also deals
with things that are not continuing to change but are also the focus of many anxieties.Until the 1980s
the term ‘media‘ meant what it said (although it was. And still is, widely misused as a singular noun).
It refers to numbers of different ways of physically reproducing and carrying meanings.Photographs,
written words, sound, drawings and moving images can all be encoded electronically in the same way
and stored on disk, transmitted through networks or beamed by satellites

STUDY AND USE OF VARIOUS MEDIA AND
TECHNIQUES TO THE EXTENT OF THEIR
AVAILABILITY
The use of various media by veterinary students as a source of interaction
and information is an ever ongoing phenomenon, where as the extent of
their usage still remains as a researchable question. Hence, this work
particularly examined the extent of mass media and social media
utilization among under graduate veterinary students in AP. The study was
conducted by ex-post-facto research design with 150 as sample with
questionnaire as the measuring instrument. Frequency, total score and rank
order were used for data presentation and analysis. The study revealed that
nearly cent percent were using traditional mass media to the greater extent
while among digital social media, internet surfing, E-mail and what’s app
are being used by all students as a source of information followed by
98.00% using Face book. These modern technologies can be best utilized
when we understand the existing trends in their utilization among the
stakeholders

VOUCHERS IN ACCOUNTING
These vouchers are prepared on the basis of supporting vouchers by the accountant of the company
and which are countersigned by an authorized signatory. As soon as it is signed the same is recorded
in the books of accounts. A document that serves as evidence of a business transaction is called a
Voucher.Sometimes, mistakenly taken as just a bill receipt, a voucher can actually have any form.
Commonly, a voucher is a documentthat shows goods that have been
bought or services that have been rendered, or it authorizespayments and
indicatesthe ledger account (s) 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.

RECEIPT VOUCHER
Content Here
Content Here
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.
(b) 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 account of the assessee.

PAYMENT VOUCHER
A payment voucher is just the opposite of a cash voucher.
In the above, cash/ bank was debited, while in this case,
cash or bank will be credited. In the above case, there was
an inflow of funds, while in this case, there is an outflow of
funds. A Payment voucher is used to record a payment of
cash or cheque. Paymentvouchers are also of two types
which are:
(a) Cash Paymentvoucher – it denotes paymentof cash
(b) Bank Paymentvoucher – it indicates paymentby
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 of the assessee

TRANSFER
VOUCHER
These 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.

SUPPORTING
VOUCHER
These vouchers are the documentary evidence of
transactions that have happened.For example,you can
attach the bill of an expense along with the original
voucher just to further support the primary voucher.
Petrol Bills attached with the conveyance vouchers are
a good example of Supporting Vouchers.

FACTORING IN PREVENTING
FRAUD
Vouchers help in reducing the risk of employees stealing
from assets of the company. Segregation of duties helps
businesses prevent employees from stealing by assigning
critical tasks to different employees in the business
organization. The different tasks of completing a voucher
such as filling purchase order, approving order, comparing
supplier’s invoice with received goods/services, etc. are
assigned to different persons. This creates a paper trail
which reduces the risk of fraud in the business organization
so that the auditor can put a confirmation on proper
segregation of duties. This paper trail also helps in finding
out who was responsible in case of occurrence of fraud.

THANK YOU AKSHAT SHARMA
XII-D
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