Journal voucher

A journal voucher is a document on which is stored the essential information about an accounting transaction. This voucher contains the following information:

  • Unique identifying number

  • Transaction date

  • Transaction description

  • Transaction amount

  • Accounts impacted

  • Supporting references to documentary evidence

  • Authorizing signature(s)

A journal voucher is a written authorization to make a transaction entry, and so is a key document that is examined by auditors as part of their audit procedures.

Related Courses

Bookkeeping Guidebook 
Records Management