“Memorandum voucher does not affect books of accounts” is a true statement. Memorandum voucher is a special voucher that is commonly used to record temporary transaction in Tally.
It never affects book of accounts directly and indirectly. So, the above statement is totally true.
You can find Memorandum voucher in Tally in below listed option.
Gateway of Tally > Display > Exception Reports > Memorandum Vouchers