Voucher

Any written evidence to support the transaction of the business is called voucher.

A voucher is an accounting document representing an inside intent to create a payment to an external entity, like a seller or service supplier. A voucher is made sometimes when receiving a seller invoice, when the invoice is with success matched to a procurement order. A voucher can contain elaborate info relating to the recipient, the financial quantity of the payment, an outline of the dealing, and more. In accounts due systems, a method referred to as a "payment run" is dead to come up with payments cherish the unpaid vouchers. These payments will then be free or control at the discretion of an accounts due supervisor or the corporate controller.

The term also can be used with relevancy assets, wherever it's conjointly a document representing intent to create an adjustment to an account, and for the overall ledger wherever there's ought to change accounts within that ledger; in this case it's named as a journal voucher.

Any documentary proof supporting the entries recorded within the books of accounts, establishing the arithmetic accuracy of the dealing, might also be named as a voucher—for example, a bill, invoice, receipt, regular payment and wages sheet, memo of association, stub of paying-in slip, stub of cheque book, or official document.