This document discusses different types of accounting vouchers used to record business transactions. It explains that a transaction voucher contains one debit and one credit and is used for simple transactions. A compound voucher contains multiple debits or credits and is used for more complex transactions. It also describes debit vouchers, credit vouchers, and complex/journal vouchers which are used for transactions with multiple debits and credits. The vouchers contain details of the transaction such as date, accounts, amounts, and approvals. Vouchers must be properly prepared, approved, and preserved for audit purposes.