A voucher is a document utilized in accounts payable to compile supporting documents for approving payment of liabilities, often including invoices and receipts. Vouchers also serve various functions in government and business contexts, providing evidence for transactions and redeemable benefits. Key types of accounting vouchers include payment, receipt, journal, and contra vouchers, among others.

1. Voucher
Accounts

2. A voucher is a document used by a
company's accounts payable department
to gather and file all of the supporting
documents needed to approve the
payment of a liability. Governments may
also issue vouchers redeemable for various
programs such as for school choice,
housing, or social welfare initiatives.
Introduction
What is a voucher, in simple terms?
Noun. a document serving as evidence for some
claimed transaction, as the receipt or expenditure of
money

3. Exclusive gist
Key Takeaways
A voucher is a document used by a
company’s accounts payable department
containing the supporting documents for an
invoice.
A voucher is essentially the backup
document for accounts payable, which are
bills owed by companies to vendors and
suppliers.
Documents in a voucher can include the
supplier's invoice, amount owed, due date,
general ledger accounts, and shipping
receipts.
All of the amounts of outstanding vouchers
owed are totaled, and the one lump sum is
recorded as accounts payable on the balance
sheet.
Vouchers are also used by governments and
private businesses, which are then
redeemable for various goods or services.

4. Payment voucher
Receipt voucher
Complex voucher
Journal Voucher
Contra Voucher
Debit Note Voucher
Credit Note Voucher
Sales Voucher
Payment Voucher
Receipt Voucher
Journal Voucher
Physical stock verification Voucher
Purchase Voucher
Cash memo Voucher
Contra Voucher
Delivery note Voucher
Receipt Note Voucher
Recording of transactions Voucher
What are the 8 standard
accounting vouchers?
Accounting vouchers include sales,
purchase, payment, receipt, contra,
journal, credit note, and debit note.
Inventory vouchers include physical
stock verification, material in and
out, delivery notes, and receipt note
vouchers.
What are
types?
All the available types of
voucher

6. Voucher
Rs. P
Debit/Credit
Date:
Name:
Address:
Voucher no. :
File no. :
Debit/Credit A/C
Particulars Amount
Cheque/cash paid:
Passed by:
Prepared by:
Payee

7. The types of
accounting
vouchers

8. Supporting Voucher
A document attesting to an expense (e.g. an invoice) that
is used for control and accounting purposes. The
supporting document mainly contains the following
elements: the date of the transaction, the amount, the
nature of the expense and the name or business name of
the issuer.

9. Journal Voucher
Examples of journal vouchers include transfers of funds
within the company, payments to suppliers, accrued
expenses, and payments to employees. Additionally,
companies can also use the journal voucher to record
entries when no other categories fit.

10. Receipt Voucher
A receipt voucher is a physically composed receipt for
services or products sold. This is regularly utilized instead
of a printable receipt. At the point when an individual
makes a money installment to an organization, he
typically gets a transcribed receipt as confirmation of
payment.

11. Payment Voucher
How to define payment voucher A payment voucher is a
memorandum of a company's liabilities. It's an important
accounting tool that ensures payments are properly
authorized and helps you to determine whether goods
and services purchased have been actually received.

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