Accounting · Banking Operations and Vouchers

Which of the following items function as valid debit vouchers in internal banking and branch transactions? A. Dividend/interest warrants issued by the bank's customers and payable by the branch in terms of an approved arrangement. B. Traveller's cheques issued by any branch of the bank presented for payment. C. Drafts/pay orders issued by the branch itself which are cancelled at the request of the customer and the amount is refunded. D. Instruments like traveller's cheques/gift cheques of other banks paid by the branch under an approved arrangement. E. Letters of authority signed by customers containing standing instructions.