Doubt of Contra voucher help me

MPR Sanjay Kumar (2814 Points)

29 March 2023  
typically why Contra voucher is vice versa?

for an example cash withdrawal normal journal entries is

Cash a/c Dr.

Bank a/c Cr.

But in while entry passing contra voucher

CR.bank
Dr. cash

( which means bank to cash)

so why it is vice versa what is the correct accounting reason of this behind please explain me