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